Kolkata Court April 1977 Judgments
Cachar Plywood Ltd. Vs. Income-tax Officer, a Ward and anr.
Court: Kolkata
Decided on: Apr-29-1977
Reported in: 81CWN699,[1978]114ITR379(Cal)
Salil Kumar Datta, J.1. This appeal is against tl5e judgment andorder of Sabyasachi Mukharji J. dated November 27, 1975 [Cachar PlywoodLtd. v. Income-tax Officer : [1977]109ITR470(Cal) whereby the connectedrule was discharged.2. The petitioner-appellant is an assessee under the Income-tax Act, 1961, and was being duly assessed till the assessment year 1969-70 by the Income-tax Officer, 'A' Ward, Karimganj. The Central Board of Direct Taxes passed the following order in respect of the assessee on December 23, 1972.'FNo. 185/141/72-IT(AI)Central Board of Direct Taxes,New Delhi, 23-12-72.OEDER 3. No. 572-J. In exercise of the powers conferred by Sub-section (1) of section 127 of the IT Act, 1961 (43 of 1961), and of all other powers enabling it in this behalf, the Central Board of Direct Taxes hereby transfers the case, the particulars of which are mentioned in column 3 of the Schedule hereto annexed from the Income-tax Officer mentioned in column 4 to the Income-tax Officer mentioned in ...
Tag this Judgment!Shibdas Gopalji Patel Vs. Ram Chandra Mookerjee
Court: Kolkata
Decided on: Apr-28-1977
Reported in: AIR1977Cal319
N.C. Mukherji, J.1. This is an appeal against judgment and decree dated 31st of May 1974 passed by Sri S. K. Chatterjee, Additional District Judge, 10th Court, Alipore, in Title Appeal No. 134 of 1973 affirming those of Sri H. Banerjee, Munsif, 3rd Court, Alipore, passed in Title Suit No. 209 of 1966 on 31st of May 1972.2. The respondent filed a suit for recovery of possession, mandatory injunction and for damages against the appellant on the ground that licence granted to the defendant in respect of the suit land had been revoked. The defendant contested the suit claiming to be a tenant in respect of the suit land being a part of 44, S. R. Das Road and measuring about 7 cottas. The suit was decreed and the decree was confirmed by the appellate court A second appeal was filed by the defendant being S. A. 9 of 1970. This Court agreed with the concurrent findings of the courts below that the defendant was a licensee and his licence had been validly terminated. As regards damages for the ...
Tag this Judgment!Bejoy K. Swaika Vs. Shyam Sunder Swaika and ors.
Court: Kolkata
Decided on: Apr-25-1977
Reported in: AIR1977Cal455
Hazra, J. 1. This is a petition for an order that fa) leave be given to the petitioner to file the Memorandum of Appeal on his undertaking (i) to have the order dated Apr. 22, 1977 drawn up and completed within the period of limitation and to include the same in the Paper Book to be filed herein; (ii) to have a list of dates relevant for the purpose of limitation prepared and to have the same included in the paper Book to be filedherein; and (iii) to have the order to be made herein included in the Paper Book, (b) stay of operation of the order dated Apr. 22, 1977, (c) The respondent No.land/or his group, their servants, agents and/or assigns be restrained by an order of injunction from giving effect to or from acting under the order dated Apr. 22, 1977 in any way Or manner whatsoever and (d) ad interim order in terms of prayer (b) and (c). 2. We will record that on Fridav last, i. e., Apr. 22, 1977 after the order was passed by the learned Judge. Mr. B. K. Bachawat appeared before us ...
Tag this Judgment!Jay Engg. Works Ltd. Vs. Iv Industrial Tribunal and ors.
Court: Kolkata
Decided on: Apr-25-1977
Reported in: (1978)ILLJ282Cal
ORDERNo. 2696-1. R.IR/10L-219/71Whereas an industrial dispute exists between Messrs. Eastern India Usha Corporation (a division of the Jay Engineering Works Ltd.) 10, Middleton Row, Calcutta-16, and their workmen represented by Jay Engineering Employees' Union, 113/2, Hazra Road, Calcutta-26 relating to the matter specified in the Schedule below, being a matter specified in the Third Schedule to the Industrial Disputes Act, 1947 (Act XIV of 1947);And whereas under the Government of West Bengal, Labour Department Order No. 421-I.R. /IR/10L-219/71 dated the 31st January, 1972 the said industrial dispute was referred to the Second Industrial Tribunal, constituted under this Department Notification No 808-I.R. /IR/3A-2/57 dated the 11th March, 1957 for adjudication;And whereas the said Second Industrial Tribunal is without any Judge and it is expedient that the proceedings of the said Industrial dispute should be withdrawn from the file of the said Second Industrial Tribunal and transferre...
Tag this Judgment!Foundation Overseas Ltd. Vs. Punjab National Bank Ltd. and anr.
Court: Kolkata
Decided on: Apr-22-1977
Reported in: AIR1977Cal428
Ramendra Mohan Datta, J.1. This appeal is from an order dated 25th June, 1976 passed by the Court below recalling the order of dismissal of the suit upon condition that the plaintiff would deposit a sum of Rs. 7,50,000 in cash with the Registrar of this Court and in default thereof, directing the plaintiff's application for restoration of the suit to stand dismissed for non-prosecution with no order as to costs.2. The operative part of the order reads as follows :--'It is ordered that upon the plaintiff depositing on or before the second day of July next the sum of Rupees Seven Lacs and fifty thousand in cash only with the Registrar of this Court the order of dismissal of suit dated the Eighth day of June instant be recalled and that this suit shall appear in the list on the fifth day of July next. And it is further ordered that the interim order of the appeal court shall continue till one week from the date hereof and that the parties herein be at liberty to mention before this Court ...
Tag this Judgment!Kshetra Mohan Roy Vs. Income-tax Officer, 'A' Ward and Ors.
Court: Kolkata
Decided on: Apr-22-1977
Reported in: 81CWN786,[1983]139ITR441(Cal)
T.K. Basu, J.1. In this rule the petitioner challenges a notice dated the March 6, 1974, purported to have been issued under Section 274 read with Section 271 of the I.T. Act, 1961 (hereinafter referred to as the Act). Although several grounds have been taken in this petition challenging the notice, this rule can be disposed of on a single ground. It is now well settled that before a. notice under Section 274 read with Section 271 can be validly issued, the ITO must be satisfied in the course of the assessment proceedings that the assessee has concealed the particulars of his income or has furnished inaccurate particulars of his income. If any authority is needed for this proposition, a reference may be made in my own judgment in the case of Stadmed (P.) Ltd. reported in : [1974]97ITR104(Cal) , as also the un-reported decision of Amiya Kumar Mookerji J. in C.R. Nos. 298(W) and 299 (W) of 1971 (Turner Morrison and Company Limited v. IAC of Income-tax, Range II). These cases have fairly ...
Tag this Judgment!Commissioner of Income-tax Vs. Indian Oxygen Ltd.
Court: Kolkata
Decided on: Apr-22-1977
Reported in: [1978]113ITR109(Cal)
Dipak Kumar Sen, J.1. This consolidated reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of both the revenue as also the assessee. The facts found and/or admitted may be shortly noted as' follows :2. Messrs. Indian Oxygen Ltd., the assessee, is a public limited company manufacturing and selling gases. It also manufactures electrodes. For the assessment year 1965-66, the assessee claimed deduction on account of expenses aggregating to Rs. 3,40,053 incurred for research. This was disallowed by the Income-tax Officer on the grounds that as such expenses constituted capital expenditure and the research was not conducted by the assessee itself, the provisions of Section 35(1) of the Income-tax Act, 1961, were not applicable. The Appellate Assistant Commissioner, however, allowed such expenses and set aside the order of the Income-tax Officer. The decision of the Appellate Assistant Commissioner was affirmed by the Tribunal.3. For the same assessment year the as...
Tag this Judgment!Grindlays Bank Ltd. Vs. Central Government Industrial Tribunal
Court: Kolkata
Decided on: Apr-21-1977
Reported in: (1978)IILLJ462Cal
Sabyasachi Mukherji, J.1. In this application under Article 226 of the Constitution, the petitioner, Grindlays Bank Ltd. challenges an award dated 4th April, 1977 made by the Central Government Industrial Tribunal. Before the Tribunal there was a reference of the following dispute :Whether, the management of Chowringhee Road Branch of the Grindlays Bank, Calcutta is justified in posting Shri Nagina Ram, a junior staff to the post of daftry, overlooking the claim of Shri Ramdeo Pandey, a senior sub-staff? If not, to what relief is the aggrieved workman entitled ?2. The case of Ramdeo Pandey was taken up by the appropriate union and the reference was at the instance of the union. The contention of the union was that the petitioner-Bank had selected one Nagina Ram as daftry with effect from 1st September, 1975 overlooking his seniority and therefore, the union wanted Ramdeo Pandey to be appointed to the post which carried a special allowance and the Bank should be ordered to pay arrears o...
Tag this Judgment!Commissioner of Wealth-tax Vs. Bansidhar Poddar
Court: Kolkata
Decided on: Apr-20-1977
Reported in: [1978]112ITR957(Cal)
Dipak Kumar Sen, J.1. The question involved in this reference under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the Commissioner of Wealth-tax, West Bengal III, Calcutta, is whether tax paid by an assessee on the basis of his voluntary disclosure under Section 68 of the Finance Act, 1965, is an allowable deduction in the computation of his net wealth under Section 2(m) of the Wealth-tax Act, 1957. The reference arises out of the assessment of wealth-tax of Bansidhar Poddar, the assessee, for the assessment year 1965-66, the relevant valuation date being the 9th April, 1965.2. The facts found or admitted are, inter alia, that the assessee had made a voluntary disclosure under Section 68 of the Finance 'Act, 1965, on the25th May, 1965. The amount disclosed was Rs. 2 lakhs with interest accrued thereon being Rs. 3,716. The tax due thereon computed under the said stction was paid on the 26th May, 1965.3. In the return of wealth-tax filed by the assessee this amount was in...
Tag this Judgment!Hiralal Pannalall Vs. Dalhousie Jute Co. Ltd.
Court: Kolkata
Decided on: Apr-19-1977
Reported in: AIR1978Cal119,81CWN1061
ORDERSabyasachi Mukharji, J.1. Award No. 118 of 1969 made by the Tribunal of Arbitration, Bengal Chamber of Commerce and Industry on 26th of Aug. 1969 is impugned in this application under Sections 30 and 33 of the Arbitration Act, 1940. Hiralal Pannalall is a firm registered under the Indian Partnership Act and is the petitioner in this application. On the 1st of July, 1968 the petitioner agreed to sell and the respondent Dalhousie Jute Company Ltd. agreed to buy 251 bales of 180 Kilograms each, of Dhubri Jute consisting of 76 bales of Mill Firsts quality at the rate of Rs. 441/- per bale and 175 bales of Mill Lights quality at the rate of Rs. 4017-per bale for shipment and/or despatch during July and/or August and/or September 1968. The contract was entered through the broker Messrs. Prakash Trading Company. The said contract was by a letter to the following effect: 'Dear Sirs, Letter Contract No. L/101 E of 1-7-1968. We have this day SOLD by your order and on your account to Messr...
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