Kolkata Court August 1976 Judgments
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Jitendra Nath Das Vs. Dr. Kalyan Kr. Banerjee and anr.
Court: Kolkata
Decided on: Aug-03-1976
Reported in: AIR1977Cal49
Janah, J. 1. This rule has been obtained by the tenant defendant in a suit for ejectment instituted by the landlord opposite party on the ground of default in payment of rent. In the said suit the plaintiff opposite party filed an application for amendment of the plaint by introducing the ground of reasonable requirement of the suit premises for his own use and occupation. This application for amendment was allowed by the trial court. Against the said order the tenant defendant has obtained the present rule.2. The facts which are relevant for the purpose of present rule are as follows : In the year 1967 the plaintiff opposite party instituted a suit for eviction against the defendant petitioner on the ground of default. That was Title Suit No. 309 of 1967. In that suit the trial court found that the defendant petitioner was a defaulter in payment of rent for some months. In spite of this finding the suit was dismissed on the ground that there had been substantial compliance with Sub-se...
Dulichand Omprakash Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-02-1976
Reported in: [1978]113ITR476(Cal)
Dipak Kumar Sen, J. 1. This reference is at the instance of the assessee, M/s. Dulichand Omprakash, under Section 256(2) of the Income-tax Act, 1961. The question called for from the Tribunal is :'Whether the conclusion arrived at by the Tribunal that the sum of Rs. 87,000 was the income of the assessee from undisclosed sources was perverse in the sense that no reasonable man would come to it on the materials on record ?'2. The facts found or admitted as appearing in the statement of the case and the annexures thereto may be briefly noted. In the assessment year 1962-63, the Income-tax Officer noticed certain cash credits in the books of account maintained by the assessee. Such cash credits had been noted also in the earlier assessment years. In this reference, we are concerned with one item of such cash credits in the name of one Tarachand Surana to the extent of Rs. 40,000. This amount was added back by the Income-tax Officer to the income of the assessee. During the assessment proce...
Commissioner of Income-tax Vs. P.B. Shah and Co. (Pvt.) Ltd.
Court: Kolkata
Decided on: Aug-02-1976
Reported in: [1978]113ITR587(Cal)
Deb, J. 1. The following questions are involved in this reference under Section 256(1) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment having been made under the Indian Income-tax Act, 1922, as provided in Section 297(2)(a) of the Income-tax Act, 1961, no penalty could be imposed under Section 271(1)(c) of the Income-tax Act, 1961, and in setting aside the order of penalty ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entire onus to prove that the cash credits represented concealed income of the assessee lay upon the department and whether the Tribunal was right in holding that the onus was not discharged and, therefore, no penalty could be levied ' 2. The statement of the case relates to the assessment year 1960-61. The facts stated by the Tribunal may be briefly stated as follows: The Income-tax Officer was not satisfied with...
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