Kolkata Court February 1978 Judgments
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Niranjan Mondal Vs. the State
Court: Kolkata
Decided on: Feb-09-1978
Reported in: 1978CriLJ636
ORDERSudhamay Basu, J.1. This Rule was obtained against an order of conviction Under Sections 323/504 of the IPC with a sentence to pay a fine of Rs. 25/- in respect of Section 323 IPC in default, to suffer rigorous imprisonment for five days and a fine of Rs. 25/- in respect of the conviction Under Section 504 I. P. C; in default, to suffer rigorous imprisonment for five days more passed by Shri K. Chowdhury, Judi. Magistrate, 1st Class, Bolpur dated 29th Oct. 1976 in 'C Case No. 178 of 1975.2. The judgment is as follows:It is ordered that accused Debasish, Narayan, Sunil Prabir and Shyamal are found not guilty of the offences charged with and as such they are acquitted; but accused Niranjan is found guilty of the offences punishable Under Sections. 323/504 IPC and he is convicted and sentenced to pay a fine of Rs. 25/- i.e. to R.I. for 5 days for his offence punishable Under Section. 323 IPC and also to pay a fine of Rs. 25/- in default to R.I. for 5 days more for ills offence punish...
MartIn Burn Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-08-1978
Reported in: [1978]114ITR939(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred to this court :'Whether, on the facts and in the circumstances of this case, the Tribunal was justified in law in restoring the appeals once again to the file of the Additional Commissioner of Income-tax, West Bengal-I, Calcutta, for passing fresh orders under Section 263 of the Income-tax Act, 1961, after making further investigation ?'2. We are concerned in this case with the assessment years 1968-69 and 1969-70, relevant accounting years being the year ending 30th September, 1967, and 30th. September, 1968. The assessee is a public limited company, The Income-tax Officer treated the assessee-company as a non-manufacturing company in which public were substantially interested. Accordingly, the Income-tax Officer charged income-tax on the income so computed at the lower rates prescribed as compared to the rates of income-tax prescribed for companies i...
Maina Debi Goenka Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Feb-08-1978
Reported in: [1978]115ITR423(Cal)
Padma Khastgir, J.1. This suit has been filed by Maina Debi Goenka against the Union of India, S. Roy, ITO, 'L' Ward, and Central Bank of India, respectively, for a declaration .that the plaintiff was and is the owner and as such is entitled to a sum of Rs. 94,631.92 which is lying in the account of Keshab Prasad Goenka with the defendant No. 3 at its branch at No. 33, Netaji Subhas Road, Calcutta, declaration that the purported notice under Section 46(A) of the I.T. Act, 1922, issued and served by the defendant No. 1 and/or defendant No. 2 in respect of the said sum in enforcement of an assessment against Gouri Shankar Goenka (deceased), or against Keshab Prasad Goenka (deceased), as an heir of Gouri Shankar Goenka is null and void and not binding on the plaintiff. Keshab Prasad Goenka is the husband of the plaintiff and Gouri Shankar Goenka is the father-in-law of the plaintiff who was the son of Matrumal Goenka and Krishna Debi Goenka. According to the plaintiff on 4th June, 1953, K...
Commissioner of Income-tax Vs. Eyre Smelting P. Ltd.
Court: Kolkata
Decided on: Feb-08-1978
Reported in: [1978]114ITR51(Cal)
Sen, J. 1. This is a consolidated reference under Sections 66(1) of the Indian Income-tax Act, 1922, and 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, West Bengal-II, Calcutta. The Tribunal has drawn up a case and referred the following question:' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the proceedings under Section 18(7) of the Indian Income-tax Act, 1922, for the assessment years 1960-61 and 1961-62, and under Section 201(1) of the Income-tax Act, 1961, for the assessment years 1962-63 and 1963-64, respectively, were barred by limitation '2. The facts found and/or admitted are that one W. J. Woodhouse had been employed by the Eyre Smelting Private Ltd., the assessee, at the material time. After the personal assessments of Woodhouse for the assessment years 1960-61 to 1963-64, were completed in March, 1963, he left the employment of the assessee and finally left India permanently. There...
Sanjay Trading Company Vs. Dal Chemical N.V. and ors.
Court: Kolkata
Decided on: Feb-07-1978
Reported in: AIR1978Cal397
ORDERRamendra Mohan Datta, J.1. This is an application for revocation of leave granted under Clause 12 of the Letters Patent. 1865. The suit was filed on April 29, 1976, inter alia, for damages for breach of contract entered into in Calcutta within the jurisdiction of this Court. The contract was for the sale of 5 M. Tons of Dalapon at the rate of Rs. 15,000/- per M. T. The plaintiff applied for delivery but the defendant No. 1 failed and neglected to deliver within the time mentioned in the contract or within a reasonable time thereafter and repudiated the said contract. The plaintiff accepted the repudiation. The plaintiff claimed damages on the basis of the difference between the contract rate and the market rate and prayed for a decree for Rs. 75,000/-. The defendant No. 1 is a foreign company and carries on business from its branch office at Hindusthan Times House, Kasturba Marg, New Delhi outside the jurisdiction of this Court. The defendant No. 2 also carries on business at the ...
Commissioner of Income-tax Vs. Shyam NaraIn Mehrotra
Court: Kolkata
Decided on: Feb-07-1978
Reported in: [1980]122ITR313(Cal)
Sabyasachi Mukharji, J.1. In this reference, we are concerned with the assessment year 1962-63 relevant to the financial year 1961-62. The assessee is an individual. During the relevant year, he sold 1,150 shares of Bharat Woollen Mills Ltd. to his brother, Sri P. N. Mehrotra, at the rate of Rs. 10 per share, for a sum of Rs. 11,500. The break-up value of those shares, on the basis of the balance-sheet, would have been Rs. 50,209 on the date of the transfer. The ITO was, therefore, of the opinion that the provisions of Section 52(1) of the I.T. Act, 1961, were applicable. It was contended on behalf of the assessee that under Section 47(iii) of the Act, a gift was not regarded as transfer of a capital asset and was not assessable to capital gains and the transaction was a deemed gift within the meaning of the definition of the G.T. Act, 1958, The ITO did not accept this contention. He, therefore, treated the difference of a sum of Rs. 46,126 in the value of those shares on the basis of ...
Anil Bandhu Sen Vs. Smt. Nagendra Bala Debi
Court: Kolkata
Decided on: Feb-06-1978
Reported in: AIR1978Cal232
Ganendra Narayan Ray, J. 1. This appeal arises against the judgment and decree passed by the Additional District Judge, 3rd Court, Howrah in Title Appeal No. 214 of 1967 affirming the judgment and decree passed by the learned Munisif. 5th Court, Howrah in Title Suit No. 169 of 1966. The defendant is the appellant in the instant appeal and the aforesaid Title Suit was instituted by the plaintiff respondent for eviction of the defendant from the suit premises under the West Bengal Premises Tenancy Act, 1956 on the ground of default in payment of rent and also for acts done contrary to provisions of Clauses (m), (n) and (p) of Section 108 of the T P. Act. The plaintiff also stated that she required the suit premises for her personal use and occupation, The trial court held that the deposit of rent for the month of Oct. 1964 with the Rent Controller was invalid deposit and all subsequent deposits followed by the said invalid deposit were invalid. Accordingly the defendant defaulted in paym...
Gosto Behari Roy Vs. Ramesh Chandra Das
Court: Kolkata
Decided on: Feb-06-1978
Reported in: AIR1978Cal235,82CWN617
Salil Kumar Datta, J. 1. This is an appeal by the plaintiff from a judgment of affirmance. The plaintiff appellant instituted the suit on Dec. 14, 1965 for recovery of possession of the suit premises being the first floor and a portion of the ground floor and a tiled shed of premises No. 3/1A, Mahendra Road. Calcutta which the defendant respondent held as a monthly tenant under him at a monthly rent of Rs. 110/- according to English Calendar, The material allegations were that file defendant who was inducted in the suit premises prior to 1954 agreed by a letter in writing dated Sept. 12, 1962 to deliver vacant possession thereof on the expiry of threeyears from the date. The said letter written by the defendant by his own hand, is as follows :-- ' Sri G. B. Roy, LL. B., Advocate,16A, Nandan Road, Calcutta-25. Dear Sir, Re: Portion of 3/1A, Mahendra Road, Calcutta-25 occupied by me as a tenant. I understand from Sri Jitendra Nath Mukherjee that you require vacancy of your house as af...
Ondal Investments Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-06-1978
Reported in: [1979]116ITR143(Cal)
Sen, J.1. The Ondal Investments Co. Ltd., the assessee, has initiated the above reference No. 10 of 1971. The other reference No. 19 of 1971 is at the instance of the CIT, West Bengal-II, Calcutta. In these references this court has directed the Tribunal to draw up a case under Section 256(2) of the I. T. Act, 1961, and refer the following questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in treating the sum of Rs. 1,47,090 or any portion thereof as the income of the assessee ?2. Whether there is any evidence for the Tribunal to come to the conclusion that Sonepur Coalfields Ltd. was in possession of the coal mines and/or seams in the area referred to in the Tribunal's order ?3. Whether, on the facts and in the circumstances of the case, and particularly in the face of the finding that re-entry into possession by the Ondal Coal Company Ltd. took place pursuant to their letter to Sonepur Coalfields Ltd., dated the 20th January, ...
Ramanlal Madanlal Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: Feb-06-1978
Reported in: [1979]116ITR657(Cal)
Sabyasachi Mukharji, J.1. The assessee is a partnership-firm. It maintained accounts on mercantile system. The relevant previous years for the assessment years 1-965-66, 1967-68 and 1968-69, in respect of which this reference has been made, were calendar years ending on 31st December, 1964, 31st December, 1966, and 31st December, 1967. For the respective three years under assessment, the total income was computed at Rs. 11,081, Rs. 6,314 and Rs. 60,428. For the assessment year 1965-66, the ITO observed in his order that the assessee had not filed any declaration under Section 184(7) of the I.T. Act, 1961, and he proceeded to complete the relevant assessments on the assessee as an unregistered firm. For the two other assessment years, viz., the assessment years 1967-68 and 1968-69, the assessee's status was also taken as that of an unregistered firm. Being dissatisfied with the aforesaid assessments, the assessee-firm appealed to the AAC, who passed a consolidated order on the 28th Apri...
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