Kolkata Court February 1971 Judgments
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Commissioner of Income-tax Vs. Nawn Estate Private Ltd.
Court: Kolkata
Decided on: Feb-09-1971
Reported in: [1972]86ITR300(Cal)
Sankar Prasad Mitra, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessee is a private limited company. Its shares were held by the members of the Nawn family. Its main source of income was from property assessed under Section 9 of the Act in the relevant years. There is no dispute that the provisions of Section 23A of the Act are applicable to the assessee.2. The facts relevant for our purposes to invoke the provisions of Section 23A in the assessment years under consideration are as follows :Assessment yearAccounting year endedTotal income assessedTax payableUndistributed balance of total incomeDividend declared1955-5631-3-1955236,242100,562135,680100,0001956-5731-3-1956250,464108,795141,669100,0001957-5831-3-1957257,986151,087106,89987,5001959-6031-3-1959361,338209,505151,333100,0003. Now, Section 23A gives power to the Income-tax Officer to assess companies to super-tax on undistributed income in certain cases. Explanation 2 to the section p...
Bhagbati Builder Vs. Karim Bux
Court: Kolkata
Decided on: Feb-08-1971
Reported in: AIR1971Cal319
S.K. Chakravarti, J.1. The main point that arises for determination in this appeal is as to the position of a sub-lessee whose lease was created after the West Bengal Premises Tenancy Act, 1956 had come into operation but without the consent in writing of the landlord as required by Section 14 of the West Bengal Premises Tenancy Act, 1956 (hereinafter referred to as the Tenancy Act). Admittedly one S. C. Shaw is the owner of the suit property and one B.B. Sen was a tenant under him. In respect of the premises. B.B. Sen inducted the appellant as a sub-tenant under him sometime in December 1960 and no consent, not to speak of in writing, was obtained from S. C. Shaw. Thereafter Sen surrendered his tenancy and Shaw granted a lease to the respondent. The respondent filed a suit against the appellant treating him as a trespasser. Admittedly, the premises in suit are a premises to which the Tenancy Act applies. Both the courts below have held that the sub-tenancy of the appellant was void be...
Bhupendra Nath Bose Vs. Anil Kumar Mitter
Court: Kolkata
Decided on: Feb-05-1971
Reported in: AIR1971Cal351
ORDERS.C. Ghose, J. 1. This is an application made by the plaintiff for appointment of a Receiver of the premises No. 24B, Theatre Road, Calcutta. The plaintiff is the mortgagee under an English mortgage dated 22nd September, 1964, executed by the defendant in favour of the plaintiff. This suit was instituted on 19th September, 1969, to enforce the said mortgage.2. Preliminary decree in this suitwas passed on March 13, 1970, by consentof the parties for the sum of Rs. 52,333/-and further interest on the principal sumof Rs. 50,000/- and costs in Form 5A,Appendix 'D', Schedule 1 to the Code ofCivil Procedure. 3. This property is also subject to an earlier mortgage in favour of the Administrator General, West Bengal, representing the estate of one Sagar Dutta, deceased. The said prior mortgagee has not yet filed any suit to enforce the said mortgage.4. The mortgagor has also other debts and liabilities under two several decrees passed in Suit No. 262 of 1969 and Suit No. 526 of 1969 for t...
Panama Private Ltd. Vs. Income-tax Officer, c Ward and ors.
Court: Kolkata
Decided on: Feb-04-1971
Reported in: 75CWN431,[1971]82ITR205(Cal)
A.K. Sinha, J.1. This rule was obtained by the petitioner for quashing several notices under Section 148 read with Section 147(b) of the Income-tax Act, 1961 (referred to herein as 'the Act') proposing to reopen the assessment for the assessment years 1964-65 to 1968-69.2. The petitioner is an existing private limited company under the provisions of the Indian Companies Act, 1913. It carries on, inter alia, business of manufacture and sale of 'safety razor blades'. In due course it submitted its returns of income for the assessment years from 1964-65 to 1967-68 which were duly assessed allowing depreciation amongst other things on the blade manufacturing machineries at the rate of 10% for each year. Thereafter, by a subsequent order dated May 6, 1968, the Income-tax Officer also made certain rectification of the assessment. The petitioner, however, took an appeal before the Appellate Assistant Commissioner against the assessment for the year 1964-65 who by his order dated June 24, 1968...
B. Bhimrajee Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Feb-03-1971
Reported in: AIR1971Cal336
Salil Kumar Datta, J.1. This is an appeal by the plaintiff against the judgment of reversal dismissing his suit. The material facts according to the plaint, are that the plaintiff was appointed a Fireman on 28-7-48 by the B. N. Railways & Co. and he had been discharging his duties faithfully all along. On 14-8-61 he received a charge-sheet issued by the Works Manager (Finishing) falsely alleging that he attempted to pass out railway materials on 18-7-61 through the main time office of South Eastern Railway at Kharagpur and he was asked to show cause within a period specified therein. The plaintiff showed cause against the same and the matter was dropped. Long after the said incident, a fresh charge-sheet was again illegally issued on 5-3-63 on the same allegation and the plaintiff again showed cause to this charge. The plaintiff denied that he committed the offence alleged. He further denied that he made or signed any confession and stated that all this was due to the grudge of the R.P...
B.P. Lahiri Vs. Smt. Jyotirmayee Devi
Court: Kolkata
Decided on: Feb-03-1971
Reported in: AIR1972Cal404,75CWN301
ORDER1. Two common questions arise for decision in these two Rules which were issued at the instance of the defendant in two suits for eviction. Thefirst one is whether the tenant is entitled to get relief under Section 114 of the Transfer of Property Act, in a suit for eviction under the provisions of the W. B. Premises Tenancy Act. The learned Munsif held that this relief is not open to him, and he is quite right in that view.2. The second question that arises is as to whether the learned Munsif was justified in rejecting his application filed under Sections 8 and 9 of Act XXXIV of 1969 (West Bengal Premises Tenancy (Second Amendment) Act, 1969), Section 8 amends Section 21 of the Original Act and Section 9 amends Section 22. Section 13 of Act XXXIV of 1969 would show that the amendments by Sections 8 and 9 'shall have effect in respect of suits including appeals which are pending at the date or commencement of this Act.' Mr. Bhattacharjee, learned Advocate appearing on behalf of the...
Kalinga Air Lines Private Ltd. Vs. Income Tax Officer, Central Circle ...
Court: Kolkata
Decided on: Feb-03-1971
Reported in: AIR1971Cal476,[1972]85ITR443(Cal)
ORDERK.L. Roy, J.1. The petitioner is a private limited company carrying on the business of non-scheduled air transport in India. The petitioner had entered into an agreement with the Government of India for air dropping of food in NEFA and other hill areas in Assam. As the said agreement was not renewed after the 30th June, 1967, five out of six airerafts belonging to the petitioner became inoperative from the 1st July 1967. In the circumstances the petitioner intended to dispose of the spare parts and other accessories and even some of the airerafts belonging to it and with that object in view entered into negotiations with various parties. The petitioner applied to the Director General of Civil Aviation on June 21, 1967 for approval of the intended sale of airerafts, stores etc. to parties either in India or abroad. On the 15th July, 1967 the Director General informed the petitioner that he had been advised by the respondent income-tax Officer not to permit any transaction or transf...
Purshottamdas Chowdhury Vs. Income-tax Officer, a Ward
Court: Kolkata
Decided on: Feb-03-1971
Reported in: 75CWN568,[1972]83ITR907(Cal)
Anil Kumar Sinha, J.1. This rule was obtained by the petitioner for quashing several notices under Section 148 of the Income-tax Act, 1961, (referred to herein as the Act), proposing to reopen the assessment for the assessment years 1957-58, 1958-59 and 1959-60.2. Shortly put the petitioner's case is that he is the karta of a Hindu undivided family, named as ' Sagarmall Choudhury and others ' (referred to herein as ' the family ') which has been or is still being regularly assessed under the Act. The family has income from house properties and rice mill known as ' Chowdhury Rice Mill'. For the assessment years 1957-58, 1958-59 and 1959-60, the family has been duly assessed by the respondent No. 3 after verbal discussion with the petitioner.3. On 19th March, 1965, three notices were issued to Chowdury Rice Mill by the respondent No 1 for the very same years with a direction to submit returns of income on the ground that the respondent No. 1 had reasons to believe that income of the peti...