Kolkata Court December 1975 Judgments
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Metal Distributors Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Dec-05-1975
Reported in: [1978]115ITR608(Cal)
S.C. Deb, J.1. This rule under Article 226 of of the Constitution is directed against the notice dated March 24, 1973, issued under Section 148 of the I.T. Act, 1961, for the assessment year 1964-65. 2. The petitioner is a company. The assessment was made by the respondent No. 2 on March 1, 1965. Four years thereafter, another ITO suddenly issued a notice under Section 148 of the Act and accordingly the petitioner filed the return under protest. The said ITO passed an order imposing additional tax by holding that the petitioner was a company in which the public were not substantially interested, but his order was set aside by the Appellate Tribunal on July 22, 1972, on the ground that the ITO had no reason to believe that income chargeable to tax had escapedassessment and that the said proceeding either under Section 147(a) or Section 147(b) of the Act was illegal and without jurisdiction.3. Thereafter, the respondent No. 1 read the said order of the Tribunal and submitted a report to ...
Shree Madhusudan Mills Ltd. Vs. Corporation of Calcutta and ors.
Court: Kolkata
Decided on: Dec-04-1975
Reported in: AIR1976Cal133,80CWN273
Sankar Prasad Mitra, C.J. 1. The appellant claims to be the owner of premises No. 31, Chowringhee Road in Calcutta at the crossing of Chowringhee Road and Park Street. A portion of the premises has been let out. The appellant uses the other portion for its own purposes. 2. In an application under Article 226 the appellant challenged the erections of hoarding in front of the aforesaid premises on the footpath or path-way of pedestrians. The persons responsible for such erections have obtained licences from the Corporation. They were made parties to the application along with the Corporation of Calcutta, its Commissioner and its Licencing Officer. 3. The appellant challenges the Corporation's right to permit the erections of hoardings or to permit advertisements resting on pillars on public streets or foot-paths of the Corporation. The appellant contends that these hoardings are interfering with the utilisation and enjoyment of its property. The rights of egress or ingress from and to th...
Commissioner of Income-tax Vs. Luxmi Ideal Investment and Finance Corp ...
Court: Kolkata
Decided on: Dec-04-1975
Reported in: [1978]113ITR238(Cal)
Deb, J. 1. The following questions arc involved in this reference under Section 66(1) of the Indian Income-tax Act, 1922 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Income-tax Officer had no jurisdiction to invoke Section 23A of the Indian Income-tax Act, 1922, for the second time? 2. If the answer to question No. (1) be in the negative, then whether the Tribunal was right in holding that, the order under Section 23A of the said Act relating to the assessment year 1956-57 was not justified on merits ?' 2. The assessee is a private limited company. In course of proceedings under Section 23A of the Indian Income-tax Act, 1922, for the assessment years 1955-56 to 1961-62, it was found by the Income-tax Officer that, except for the assessment years 1955-56 and 1958-59, the dividends declaredby the assessee were more than 60 per cent. but less than 90 per cent. In terms of a discussion between the Income-tax Officer and the ass...
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