Kolkata Court June 1969 Judgments
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Sheikh Mohammed Sayeed Vs. Assistant Collector of Customs for Preventi ...
Court: Kolkata
Decided on: Jun-05-1969
Reported in: AIR1970Cal134
ORDERB.C. Mitra, J. 1. This is an application for appropriate writs and orders directing the respondents to recall and cancel the seizure of the petitioner's goods and also an order dated December 5, 1965, authorising detention of the petitioner's goods and from giving any effect to the said order. There is a further prayer for a writ in the nature of mandamus directing the respondents to release and return to the petitioner the goods, books, papers and documents seized by the Customs authorities and a further writ restraining the respondents from starting any proceedings on the basis of the seizure and also detention of the goods. 2. The petitioner is the sole proprietor of a firm known as Anglo-Swiss Watch Company. On December 1, December 2, December 3 and December 5, 1965 the Customs authorities conducted searches at the petitioner's business premises and also in the show-room, factory and residence of the petitioner and seized various goods and documents. Thereafter the Customs Off...
United Asian Traders Ltd. Vs. Commissioner of Income-tax (Central)
Court: Kolkata
Decided on: Jun-05-1969
Reported in: [1970]77ITR711(Cal)
Sabyasachi Mukharji, J.1. This reference arises out of the orders for penalties made for the assessment years 1959-60 and 1960-61. The assessee, United Asian Traders Ltd., is a company whose accounting year is the financial year ending 31st of March. For the assessment year 1959-60 the Income-tax Officer served a notice on the assessee under Section 18A(1) of the Indian Income-tax Act, 1922, demanding advance tax of Rs. 18,372 some time in the beginning of the month of June, 1958. On or about 15th June, 1958, the assessee filed an estimate under Section 18A(2) of the Act showing nil income for the accounting year 1958-59 and also showing the advance tax payable as nil. The assessee's income-tax return was filed on the 30th November, 1959, disclosing a total income of Rs. 10,763. The assessment for that year was completed on the 29th of December, 1961, determining the assessee's total income at Rs. 17,059. For the assessment year 1960-61 a notice of demand for advance tax for a sum of R...
Commissioner of Income-tax Vs. Fort Gloster Industries Ltd.
Court: Kolkata
Decided on: Jun-04-1969
Reported in: [1971]79ITR48(Cal)
Sankar Prasad Mitra, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the first question referred to this court is as follows:' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of wealth-tax paid by the assessee in the relevant previous years was allowable as a deduction under Section 10(2)(xv) of the Indian Income-tax Act, 1922 '2. This question has to be answered in the negative in view of the Supreme Court judgment in Travancore Titanium Products Ltd. v. Commissioner of Income-tax, : [1966]60ITR277(SC) . 3. The next question runs thus :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 36,000 should be treated as part of the actual cost to the assessee of the new machinery acquired by it for the purpose of allowance of development rebate under Section 10(2)(vib) of the Income-tax Act, 1922 '4. Now, the relevant provisions of Sect...
Jatadhar Mitra and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-03-1969
Reported in: AIR1970Cal90
ORDERD. Basu, J.1. These two Rules relate to the same proceeding for acquisition under the Land Acquisition Act. Though numbered later, C. R. 1140 (W)/67 is, in fact, earlier in point of time.2. The two cases relate to proceedings for acquisition of the petitioners' land as described at Annexure A of the petition, under the Land Acquisition Act (hereinafter referred to as 'the Act').The notification under Section 4 was issued as early as the 2nd Feb. 1962 and is to be found at Annexure B to the Petition in C. R. 1140. Shortly after this notification was issued, on March 27, 1962, the petitioners moved this Court under Art 226 of the Constitution and obtained C. R. 204(W)/62. That petition was, however, withdrawn with liberty to bring a fresh one and by virtue of that liberty, the petitioners filed the petition on May 28, 1962, which was numbered 320(W)/62, but that was dismissed in limine. On appeal, that order of dismissal was set aside and a Rule was issued by the Appeal Bench, on Ju...
Moosa S. Madha and Azam S. Madha Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-02-1969
Reported in: [1973]89ITR70(Cal)
Sabyasachi Mukhakji, J.1. The assessee, one S. C. Madha (since deceased), migrated with his father to Burma some time in the year 1901, from their native village at Variav in the erstwhile State, of Baroda. In Burma, the assessee started a business in partnership with his father in the name and style of E. C. Madha & Bros, and this firm became prosperous. The father of the assessee, Mr. E. C. Madha, died in 1946, and, thereafter, the firm had been carried on in partnership between the assessee and his sons. It appears that the assessee had an ancestral property in Calcutta being premises Nos. 68/1 and 68/2, Lower Chitpur Road, which had been let out to tenants. After the bombing of Rangoon and threat of invasion of Burma by the Japanese, the assessee evacuated to India, some time in January, 1942, and returned to Burma on or about the 10th of February, 1946. On instructions from M/s E. C Madha & Bros, of Rangoon, the National Bank of India Ltd., remitted a total amount of Rs. 5 lakhs b...
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