Kolkata Court September 1977 Judgments
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Commissioner of Income-tax Vs. Banshidhar Durgadutt
Court: Kolkata
Decided on: Sep-06-1977
Reported in: [1978]115ITR356(Cal)
Deb, J.1. The following questions are involved in this reference under Section 66(2) of the Indian Income-tax Act, 1922, and/or under Section 256(2) of the Income-tax Act, 1961:'1. Whether, on the facts and in the circumstances of the case, the Tribunal, while following its order for the earlier year, i.e., for the assessment year 1954-55, should not have taken the ratio in yielding of oil cake and refraction shortage conformably with its earlier order ?2. If the answer to the above question is in the affirmative, then whether the Tribunal was right in not giving the credit as to the refraction shortage of the material at 2 per cent, as was given in the assessment year 1954-55?'2. The assessment year concerned is 1955-56 for which the relevant previous year ended on 26th October, 1954. In the production account in respect of mustard oil, the assessee's1 account disclosed the crushing of 3,37,350 maunds of seeds and a yield of 35'7 per cent. The assessee did not maintain any production ...
Chandi Charan Sarkar and ors. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Sep-02-1977
Reported in: [1977]40STC600(Cal)
Salil Kumar Datta, J.1. The petitioner is a registered dealer in pachwai under the Bengal Finance (Sales Tax) Act, 1941. Country liquor including pachwai was exempted from taxation under the said Act being included in its exemption list: item 25 of Schedule I. By the West Bengal Taxation Laws (Amendment) Act, 1972, Section 3, Sub-section (5), which came into force on 7th August, 1972, item No. 25 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, was deleted, as a result whereof sale of pachwai became liable to sales tax at the rate of 6 per cent and surcharge at 2 per cent on sales tax.2. The petitioner was selling pachwai on the basis of a licence granted by the Collector, Birbhum and Clause (9) thereof provided that they would sell pachwai in accordance with the price as would be fixed by the Excise Commissioner. In view of the Imposition of sales tax on pachwai as aforesaid the petitioner became liable to pay sales tax on the sale of pachwai but he was not in a position to ...
Md. Akbar Ali Sardar Vs. Firoze Khatoon Bibi and ors.
Court: Kolkata
Decided on: Sep-02-1977
Reported in: 1977CriLJ1654
ORDERN.C. Mukherji, J.1. This Rule arises on an application Under Sections 401 and 482 of the Criminal Procedure Code read with Article 227 of the Constitution and is directed against ex parte order dated 25-2-76 and order dated 22-12-1976 passed by the learned Judicial Magistrate in Case No. 3 of 75 Under Section 125 of the Code and also rejecting the restoration application of the petitioner Under Section 126(2) of the Code.2. The facts of the case may briefly be stated as follows :--The opposite party filed an application Under Section 125 of the Code claiming maintenance. An ex parte order was passed by the learned Magistrate on 25-2-1976. It is the case of the petitioner that the petitioner did not know anything about the case filed against him, as such he could not appear and an ex parte order was passed against him. After having come to know of the order only on 20th August 1976 in connection with the execution case arising out of the maintenance proceeding, the petitioner filed...
Addl. Commissioner of Income-tax Vs. A. Mukherjee and Co. (P.) Ltd.
Court: Kolkata
Decided on: Sep-01-1977
Reported in: [1978]113ITR718(Cal)
Deb, J. 1. The Income-tax Appellate Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 : ' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was mainly engaged in the manufacture or processing of goods ' 2. In the assessment year under reference the Income-tax Officer did not deal with the assessee's claim that it was a manufacturer or a processor of goods. Therefore, the assessee asked the Income-tax Officer to rectify the orders under Section 154 of the Act and to consider whether the assessee as manufacturer or processor of goods was entitled to be taxed at a concessional rate. The Income-tax Officer rejected the application which was, however, allowed by the Appellate Assistant Commissioner who directed the Income-tax Officer to grant relief under Section 154 of the Act'. The department then filed appeal which was dismissed by the Tribunal in thefollowing te...
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