Kolkata Court July 1977 Judgments
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Smt. Gulab Kanwar Vs. the Director, Enforcement and ors.
Court: Kolkata
Decided on: Jul-04-1977
Reported in: AIR1977Cal383
ORDERT.K. Basu, J. 1. In this application the petitioner challenges two notices dated the 13th February, 1975 and the 4th August, 1976 respectively issued by the Enforcement Directorate on the basis of violation of certain provisions of the Foreign Exchange Regulations Act, 1947/73. Twosimilar notices in identical terms one bearing the same date and other a different one were challenged before me in the case of Saroj Kumar Bhotika v. The Director, Enforcement Directorate, Cabinet Secretariat, Deptt. of Personnel & A. R. Govt. of India being Matter No. 486 of 1975.2. By my judgment dated 18th January, 1977, I struck down the said two notices on the grounds fully set out in my judgment.3. Mr. Noni Coomar Chakraborty, learned Advocate appearing on behalf of the respondents does not dispute that so far as the merits of the present petition are concerned they are fully covered by my judgment in Matter No. 486 of 1975 and the Rule should be made absolute on that ground. He however submitted ...
Becker Gray and Co. (1930) Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jul-01-1977
Reported in: [1978]112ITR503(Cal)
Dutt, J.1. This appeal is directed against the judgment of Sabyasachi Mukharji J. whereby his Lordship discharged the rule obtained by the appellant on its application under Article 226 of the Constitution.2. The appellant-company carries on the business of purchase and sale of jute fabrics and is an assessee under the Income-tax Act, 1961. On February 25, 1969, the Income-tax Officer issued a notice uader Section 271/274 of the Income-tax Act, 1961, alleging that in course of the proceedings for the assessment year 1964-65, it appeared to him that the appellant had concealed the particulars of its income or deliberately furnished inaccurate particulars of such income. By the said notice, the appellant was requested to appear before the Income-tax Officer on April 18, 1969, and to show cause why an order imposing penalty should not be made under Section 271 of the Income-tax Act, 1961. On the same day, the Income-tax Officer issued another notice to the appellant under Section 271/274,...
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