Kolkata Court January 1978 Judgments
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Commissioner of Income-tax (Central) Vs. Soorajmul Nagarmall
Court: Kolkata
Decided on: Jan-13-1978
Reported in: [1978]115ITR514(Cal)
Sabyasachi Mukharji, J.1. This reference relates to the assessment made on the assessee, a firm, for the assessment year 1949-50. The relevant accounting year is R. N. 2005 corresponding to the period 18th April, 1948, to 7th April, 1949. The assessee is a firm, as mentioned hereinbefore. During the relevant accounting year, the assessee had carried on several businesses, some in taxable territories and others in Indian States. In the Indian States, other than the Jaipur State, the assessee had earned a total profit of Rs. 3,01,792. It has been mentioned by the Tribunal that the amount has been wrongly mentioned in the Tribunal's order as Rs. 3,01,798. In the Jaipur State, however, the assessee had suffered a loss of Rs. 1,24,132. In the Indian States, taken together, the assessee had earned a net income of Rs. 1,77,660. In computing the total income of the assessee, the ITO had excluded this net income of Rs. 1,77,660 only as being exempt under Section 14(2)(c) of the I.T. Act, 1922. ...
Commissioner of Income-tax (Central) Vs. Shyamlal Bhuwalka
Court: Kolkata
Decided on: Jan-13-1978
Reported in: [1978]113ITR127(Cal)
Sen, J.1. This reference under Section 66(1) of (be Indian Income-tax Act, 1922, is at the instance of the Commissioner of Income-tax (Central), Calcutta, and arises out of the income-tax assessment of Shri Shyamlat Bhuwalka, the assessee, in the assessment year 1957-58.2. The facts found and/or admitted arc, inter alia, as follows. The assessee is an individual. He executed a deed of trust on the 8th October, 1953, which was duly registered. Under the deed various sums of money were set apart for charitable purposes to perpetuate the memory of the deceased parents of the assessee and for their spiritual benefit and a public, religious and charitable trust was set up.3. In the assessment the Income-tax Officer added the sum of Rs. 9,738, being the interest accruing to the trust, to the income of the assessee on the ground that the said sums of money had not been handed over in cash to the trustees and that mere entries in the books of a concern which did not have the cash balance cm th...
Commissioner of Income-tax and Super Profits Tax Vs. Eyre Smelting Pvt ...
Court: Kolkata
Decided on: Jan-12-1978
Reported in: [1979]118ITR857(Cal)
Sen, J.1. This reference under Section 256(1) of the I.T. Act, 1961, at the instance of the Commissioner of I.T. and S.P.T., West Bengal-III, arises out of the assessment of Messrs. Eyre Smelting Private Ltd., Calcutta, the assessee, to super profits tax in the assessment year 1963-64, the relevant accounting period being the calendar year ended on the 31st December, 1962.2. The facts found and/or admitted are, inter alia, that in the relevant period the assessee made a provision in its accounts for bad and doubtful debts aggregating to Rs. 1,02,239, respectively, under two separate heads, namely, 'Debts outstanding for a period exceeding six months, and considered doubtful' under which a sum of Rs. 39,416.19 was provided and also 'Advances recoverable in cash or in kind or value to be received unsecured and considered doubtful' the amount provided hereunder being Rs. 62,721 as on the 1st January, 1962, In its assessment to super profits tax the assessee claimed that the said sum of Rs...
Commissioner of Income-tax Vs. Chloride and Exide Batteries P. Ltd.
Court: Kolkata
Decided on: Jan-10-1978
Reported in: [1978]114ITR142(Cal)
Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, West Bengal-II, Calcutta, arises out of the income-tax assessment of Messrs. Chloride and Exide Batteries (Eastern) Pvt. Ltd., Calcutta, the assessee for the assessment year 1963-64, the relevant previous year having ended on the 31st August, 1962.2. The facts found and/or admitted are, inter alia, as follows : One R. Knight was the manager of the Bombay branch of the assessee. Knight had originally joined a company known as the Chloride Electrical Storage Co. (India) Ltd., on the 26th July, 1926, and was employed there till 1st January, 1950, when the business of sale of the said company as also the services of Knight were taken over by the assessee. By a letter dated the 26th September, 1961, the assessee informed Knight of its intention to pay an amount of 4,000 (in rupees 53,333) on his retirement and thereafter passed a resolution to that effect on the 19th...
Prafulla Kr. Dutt Vs. Ajit Kr. Datta and anr.
Court: Kolkata
Decided on: Jan-10-1978
Reported in: 1978CriLJ316
ORDERJyotirmoyee Nag, J.1. This Rule is directed against an order passed by the learned Sessions Judge, Hooghly rejecting an application made by the petitioner Under Section 116, Sub-clause (7) of the Cr.PC The Sub-Divisional Executive Magistrate, Chandernagore drew up a proceeding Under Section 107 against the petitioners on 5-9-1974. The petitioners appeared before the learned Magistrate on 19-9-1974. This case was numbered as Misc. Case No. 234 of 1974. Thereafter, the said case was transferred to the Court of Sub-Divisional Executive Magistrate, Sadar Hooghly and the case was renumbered as Misc. Case No. 40 of 1975 and on 12th March, 1975 the Su'b-Divisional Executive Magistrate drew up a,proceeding Under Section 107 of the Criminal P. C. against the petitioners again. On the 19th of,April, 1975 the petitioners entered appearance in the said Misc. Case No. 40 of 1975 in the Court of Sub-Divisional Executive Magistrate, Sadar Hooghly. Subsequently the petitioners showed cause. But n...
Superintendent and Remembrancer of Legal Affairs Vs. Nasima Ranga Rao
Court: Kolkata
Decided on: Jan-10-1978
Reported in: 1978CriLJ1830
ORDERMonoj Kumar Mukherjee, J.1. This revwional application at the instance of the State of West Bengal is directed against an order dated 29-6-76 passed by Shri D. K. Banerjee, Sessions Judge, Purulia in Criminal Revision No. 18 of 1976. Facts relevant for the purpose of disposing of the present Rule may be stated as follows:For a Railway accident that occurred on 12-8-75 the accused opposite party was arrested being one of the drivers of the engine involved in the accident but there being injuries on his person, he was admitted to the hospital. A case under Sections 294/304A of the I.P.C. and 101 of the Indian Railways Act was started against the accused on 13-8-75 by Prrulia G. R. Police Station and on his discharge from hospital the accused was produced before the learned Judicial Magistrate, Purulia on 17-8-75 and was released on bail. The case was adjourned from time to time to enable the police to submit their report of investigation and on 14-2-76 on the prayer of the investiga...
Balaram Ojha Vs. Star Trading and Investment Ltd.
Court: Kolkata
Decided on: Jan-05-1978
Reported in: AIR1978Cal160
M.M. Dutt, J. 1. The only point that is involved in this Rule is whether an application under Section 151 of the Code of Civil Procedure is maintainable for the restoration of the written statement dismissed under Rule 21 of Order 11 of the Code. 2. The opposite party, who is the defendant in the suit out of which this appeal arises, failed to discover on oath within the period allowed by the court below. On the application of the petitioner under Rule 21 of Order 11 of the Code, the court below by its order No. 37 dated July 16, 1976 struck out his defence. On September 22, 1976, the opposite party filed an application under Section 151 of the Code praying for setting aside the said order No. 37 and for restoration of his defence. The court below, after considering the circumstances alleged in the said application explaining the failure of the opposite party to discover on oath, by its order No. 41 dated November 26, 1976 directed that the application would be allowed and the said ord...
Commissioner of Income-tax Vs. Longview Tea Co. Ltd.
Court: Kolkata
Decided on: Jan-05-1978
Reported in: [1978]113ITR515(Cal)
Sen, J. 1. This reference under Section 66(1) of the Indian Income-tax Act, 1922, is at the instance of the Commissioner of Income-tax, West Bengal-II, and arises out of the assessment of Longview Tea Company Ltd., the assessee, for the assessment year 1961-62, the relevant accounting period being the calendar year ending on the 31st December, 1960. 2. The facts found and/or admitted in the proceedings below are asfollows : In the assessment year in question the assessee claimed a deduction in respect of a sum of Rs. 37,835 on account of staff and labour bonus.The Income-tax Officer disallowed the claim on the ground that this provision had not been made pursuant to any agreement entered into or anyaward passed during the year. On appeal, the Appellate Assistant Commissioner by following the judgment of the Supreme Court in Commissioner of Income-tax v. Swadeshi Cotton and Flour Mills P. Ltd. : [1964]53ITR134(SC) upheld the decision of the Income-tax Officer.3. There was a further appe...
Commissioner of Income-tax Vs. Bhowanipur Motor Accessories Agency P. ...
Court: Kolkata
Decided on: Jan-03-1978
Reported in: [1978]113ITR703(Cal)
Dipak Kumar Sen, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, West Bengal-I, Calcutta, the facts found and/or admitted are as follows :2. Messrs. Bhowanipur Motor Accessories Agency Private Ltd., the assessee, was assessed to income-tax for the assessment year 1962-63, the relevant accounting year being the year ending on the 13th April, 1962. The assessee had filed a return showing an income of Rs. 1,490. While examining the accounts the Income-tax Officer noticed a number of cash credits which were stated to be loans taken against hundis. At the close of the accounting year a total sum of Rs. 40,000 was shown outstanding from five persons.3. The Income-tax Officer called upon the assessee to prove these cash credits and also served notices under Section 131 on the alleged creditors. Only two of them appeared before the Income-tax Officer and gave evidence. The Income-tax Officer did not accept that the sai...
Biswanath Saraf Vs. the State
Court: Kolkata
Decided on: Jan-03-1978
Reported in: 1978CriLJ318
ORDERJyotirmoyee Nag, J.1. These Rules are directed against the order dated 10-9-1976 passed by the learned Metropolitan Magistrate. Calcutta.2. An application was filed on behalf of the accused petitioners that the challan submitted in the case against the accused persons disclosed no cognizable offences under the old Code and as the Police did: not take the permission of the Court Under Section 155(2) of the Cr.PC at the Investigation stage when it was found that the offences were non-cognizable only the cognizance taken in the case by the learned Magistrate was bad in law on the basis of such a challan. Police started investigation in the case on tha basis of an F. I. R. which disclosed offences Under Sections 420/511' and 471/467, IPC Ultimately charge-sheet was submitted in respect of offences Under Sections 471 and 467, I. P. C which offences were previously non-cognizable under the old Code.3. It was submitted by Mr. Bala Chandra Ray appearing on behalf of the petitioners that t...
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