Kolkata Court August 1973 Judgments
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Kerorimull and Co. Vs. Income-tax Officer, a Ward and ors.
Court: Kolkata
Decided on: Aug-13-1973
Reported in: [1974]95ITR610(Cal)
Amiya Kumar Mookerji, J.1. This appeal is by the assessee and it is directed against the judgment and order of K.L. Roy J. dated the 4th March, 1970, Kerorimull and Co. v. Income-tax Officer : [1971]79ITR270(Cal) , discharging a rule nisi obtained by the assessee. 2. The appellant is a partnership firm. For the assessment year 1960-61 the Income-tax Officer, 'A' Ward, District 11(1), Calcutta, completed the assessment under the old Act, namely, the Indian Income-tax Act, 1922. Thereafter, on the 14th March, 1969, the appellant received a notice issued under Section 148 of the Income-tax Act, 1961, whereby the appellant was called upon to submit the return of income for the assessment year 1960-61, as the said Income-tax Officer had reason to believe that the appellant's income chargeable to income-tax for the said assessment year had escaped assessment within the meaning of Section 147 of the new Act. It appears that one of the partners of the appellant's firm, Seth Kerorimull, made ce...
A.S. Narayana Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-13-1973
Reported in: [1973]32STC505(Cal)
Debiprosad Pal, J.1. The validity of the constitution of the Bureau of Investigation (hereinafter referred to as the Bureau) set up by a notification dated 3rd February, 1970, issued by the Finance Department (Taxation), Government of West Bengal and the legality of the power of search and seizure exercised by some of the officers of the Bureau under the provisions of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act), have been challenged in this petition.2. The facts which have given rise to the present dispute do not require an elaborate narration. The petitioner claims to be the proprietor of Spare Corporation and carries on business under the said name and style at 60, Beg Bagan Row, Calcutta. His business consists of the supplies of spare parts for heavy earthmoving equipments and machinery and automobiles. The petitioner is a registered dealer under the Act. It is stated that he had been carrying on his business since October, 1966 and had been submitt...
K.E. Johnson and ors. Vs. Laxmipat Choraria and anr.
Court: Kolkata
Decided on: Aug-10-1973
Reported in: 77CWN926,[1974]93ITR489(Cal)
Janah, J.1. This appeal is against a judgment and order datedNovember 20, 1970, by which the rule obtained by respondent No. 1was made absolute by the trial court.2. The facts relevant for the purpose of the present appeal are as follows :3. One Laxmipat Choraria was apprehended by the customs officials at the Palam Airport at Delhi upon his landing at the airport from an internal flight on January 13, 1967, with Rs. 3,60,000. The residence and the office premises of Choraria at Bombay were searched by the Bombay customs authorities on the same evening. As a result of the search Indian currency notes amounting to Rs. 8,700 were recovered from the residence of Laxmipat Choraria and Indian currency notes amounting to Rs. 34,074 were recovered from his office premises at Bombay. The customs authorities carried out the search under the provisions of Section 105 of the Customs Act, 1962, as the customs authorities reasonably believed that the moneys in the hands of Choraria represented the ...
Sisir Soap Works Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Aug-03-1973
Reported in: AIR1973Cal542
ORDERDebiprosad Pal, J.1. The petitioner is a partnership firm consisting of two partners and claims to be a manufacturer exclusively of soap. The petitioner was assessed under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act) in respect of the period from 1-1-1954 to 30-11-1954. The sales tax on the basis of the said assessment remaining unpaid was sought to be recovered as an arrear of land revenue. It is alleged that the respondent No. 1, the Commercial Tax Officer. 24 Parganas-in-Charge applied to the Certificate Office, Barrackpore, in June, 1957 for the realisation of the said demand. A certificate under Sections 4 and 6 of the Public Demands Recovery Act (hereinafter referred as the P. D. R. Act) was filed in the office of the Certificate Officer, Barrackpore. The name and address of the certificate holder was shown in the said certificate as Government of West Bengal. The petitioner deposited the certificated amount in Court on protest. The Certifica...
Commissioner of Income-tax (Central) Vs. Empire Jute Company Ltd.
Court: Kolkata
Decided on: Aug-03-1973
Reported in: [1974]97ITR581(Cal)
A.N. Sen, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the following question of law has been referred to this court:'Whether, on the facts and in the circumstances of case, the Tribunal was right in holding that the sum of Rs. 2,03,255 paid by the assessee for the purchase of loom hours was revenue expenditure and hence deductible under Section 10(2)(xv) of the Indian Income-tax Act, 1922 ?'2. The facts of the case have been full)'' set out in the statement of the case and they may be briefly indicated.3. The respondent, assessee-company, carries on business of jute manufacture and is a member of the Indian Jute Mills Association, The Indian Jute Mills Association is registered under the Indian Trade Unions Act (Act XVI of 1926) with its registered office at Calcutta. The objects of the association, inter alia, are :1. (a) to protect, forward and defend the trade of members of the association;(b) to impose restrictive conditions on the conduct of the ...
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