Kolkata Court April 1978 Judgments
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State of W.B. Vs. Midnapore Commercial Co. Ltd.
Court: Kolkata
Decided on: Apr-05-1978
Reported in: AIR1978Cal358,82CWN623
Sankar Prasad Mitra, C.J.1. This reference has been made by a Division Bench consisting of Mr. Justice P. K. Banerjee and Mr. Justice Rule K. Sharma under Rule 1 proviso (ii) Chap. II of the Appellate Side Rules. Rule 26 of Chap. XIII of the Appellate Side Rules provides:'If the stamps and folios are not filed within seven days of the notification in the prescribed Register, the application shall be rejected by the Registrar or other officer of the Court.'Similarly, Rule 323 of Chap. 17 of the Criminal Rules and Orders, Vol. 1 provides:'If the requisite stamps and folios are not filed within three days of the notification in the prescribed manner, the application shall be rejected and a note to that effect shall be made in the Register No. (R) 16'.2. The application before the Division Bench was an application for leave to appeal to the Supreme Court under Article 133(1) of the Constitution of India. It is common case that the application was not made within sixty days from the date of...
Dipti Bikash Sen and anr. Vs. India Automobiles (1960) Ltd.
Court: Kolkata
Decided on: Apr-05-1978
Reported in: AIR1978Cal454,82CWN838
ORDERSabyasachi Mukharji, J. 1. The subject-matter of challenge in this application is an award dated 21st June, 1977 by the arbitrator. By the award, the arbitrator has held that the petitioner was liable to pay Rs. 3,500/- to the respondent and it was further held that if the petitioner along with Joydeb Dey fail to give possession of the vehicle in question to the respondent they would pay a further sum of Rs. 3,000/- in lieu of the possession. It was further awarded that the respondent, was entitled to the possession of the vehicle. The award is being challenged on the ground that the arbitrator had proceeded ex parte on 21st June,1977 without giving any peremptory notice to the parties concerned that he would so proceed. It appears that prior thereto, on 26th April, 1977 there was a meeting before the arbitrator where the petitioner as well as respondent had attended. The arbitrator had given directions for the filing of the documents by the parties. At the said meeting, it appear...
Controller of Estate Duty Vs. Gouri Prasad Goenka
Court: Kolkata
Decided on: Apr-05-1978
Reported in: [1979]117ITR346(Cal)
Sen, J.1. This reference under Section 64(1) of the E.D. Act, 1953, was initiated by the CED and 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 sum of Rs. 5 lakhs was not liable to be included in the estate of the deceased, Lakhi Prasad Goenka, under Section 10 of the Estate Duty Act ?' 2. The facts found and/or admitted are, inter alia, as follows:3. Out of the assets received by him on partition of a HUF, one Lakhi Prasad Goenka made a gift of Rs. 5 lakhs to one Gouri Prasad Goenka onthe 26th October, 1954. This gift was effected by transfer from the donor's account in a firm known as Ram Dutt Ram Kishan Das Ram-chandra Goenka & Sons, in favour of the donee. Lakhi Prasad was a partner in the said firm and had 4/27ths share therein.4. The entry effecting the transfer in favour of the donee was confirmed by the firm and subsequent thereto, the account was operat...
G.B. Banerjee Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-05-1978
Reported in: [1979]117ITR446(Cal)
Sudhindra Mohan Guba, J.1. This reference under Section 256(1) of the I.T. Act, 1961, relates to the assessment years 1970-71 and 1971-72 and the relevant accounting years are the financial years ended on March 31, 1970, and March 31, 1971, respectively. The question involved before us is as follows:'Whether, on the facts and circumstances of the case, the income from the trust property is includible in the total income of the assessee ?'2. The assessee is an individual. By a deed of indenture dated March 5, 1962, the assessee settled his property at 35A, Badan Roy Lane, in trust for the benefit of his wife and children. Under the said deed, the trustees were directed to pay the income of the said trust property to the assessee's wife during her lifetime and thereafter to his children after meeting the outgoings like rates, taxes, etc. The assessee continued to live in the said property. For the first time in the assessment years under reference the assessee claimed that the income fro...
Commissioner of Income-tax Vs. Karam Chand Thapar and Bros. (Coal Sale ...
Court: Kolkata
Decided on: Apr-05-1978
Reported in: [1979]117ITR621(Cal)
Dipak Kumar Sen, J. 1. This reference, at the instance of the Commissioner of Income-tax, West Bengal-I, arises out of the income-tax assessments of Messrs. Karam Chand Thapar & Bros. (Coal Sales) Ltd., Calcutta, in the assessment years 1953-54 and 1956-57 to 1962-63, the corresponding previous years being the financial years ending on the 31st March preceding the assessment years concerned. 2. The facts found and/or admitted are in short as follows. The assessee carries on business as middlemen and arranges sales of coal from various collieries to the consumers. They act as del credere agents on behalf of various collieries. 3. The controversy in this case relates to an item in the account of the assessee shown as 'under-charge', the question being whether the same are trading receipts in the hands of the assessee. 4. The transactions out of which the amounts shown as 'under-charge' reach the till of the assessee are essentially as follows: (a) The assessee acts as the middleman and/o...
Smt. Chandra Kanta Agarwalla Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-05-1978
Reported in: [1979]116ITR594(Cal)
Deb, J. 1. This is a reference under Section 256(1) of the the I. T. Act, 1961. The assessee is an individual. The statement of the case relates to the assessment years 1966-67 to 1969-70.2. The assessee is the wife of one Chandra Kumar Agrwalla. She is the mother of two minor daughters, Dipika and Gitika. She is also the mother of a minor son, Sandwip, who was born during the accounting year relevant to the assessment year 1969-70.3. In the course of the assessment proceedings for the aforesaid assessment years the ITO found that no income from dividends in respect of certain shares was shown by the assessee. He also found that some of those shares were also sold in the accounting year relevant to the assessment year 1969-70 and capital gains had arisen from such sales and it was not shown by the assessee. Being asked by him to explain the position, the assessee filed an affidavit.4. She stated in that affidavit that she was a member of a HUF styled as 'Chandra Kumar Agarwalla, HUF' o...
H.S. Kohli and anr. Vs. General Manager, Chittaranjan Locomotive Works ...
Court: Kolkata
Decided on: Apr-04-1978
Reported in: AIR1979Cal75
ORDERSabyasachi Mukharji, J.1. This is an application challenging certain communications which have been described by the petitioners as orders. The said communications appear at pages 58 and 59 of the petition. By the communication dated 22nd Feb., 1978, which was in respect of tender for construction of 70 units type-II quarters including ancillary works at Chitta-ranjan, the petitioners were informed that their tender had not been accepted. On the same date by another communication appearing at page 59 of the petition in respect of tender for construction of 50 units type-I quarters including ancillary works at Chittaranjan which was opened on 18th Jan. 1978, the petitioners were informed that the said tender had not been accepted. The petitioners challenge the said two communications on the ground that the said rejections were not under Clause 15 of the conditions of tender but were made for collateral purposes and according to the petitioners the said non-acceptance was due to an ...
Kumarapuram Gopal Krishnan Ananthakrishnan Vs. Burdwan-cutwa Railway C ...
Court: Kolkata
Decided on: Apr-04-1978
Reported in: [1978]48CompCas611(Cal),82CWN774
Salil Kumar Dutta, J.1. This is an appeal from the judgment and order of Ramendra Mohan Datta J., dated March 21, 1975 (see page 211 supra) whereby the application of the Registrar of Companies for winding up the company was dismissed.2. The respondent-company (hereinafter referred to as ' the company '), a public company, was incorporated on November 29, 1913, and the main objects for which the company was established as set forth in the memorandum of association are as follows :' 3(a) To construct, complete, equip and make ready for public traffic and to work, maintain and carry on a line of railway between the towns of Burdwan and Cutwa in the district of Burdwan in Bengal and to undertake the construction, completion and making ready for traffic of such line and to form junctions with the East Indian Railway and to pay for the plans and survey made of the railway to be constructed and the cost of providing and maintaining police for the protection thereof and to make arrangements w...
Commissioner of Income-tax Vs. National Sound Studio (P.) Ltd.
Court: Kolkata
Decided on: Apr-04-1978
Reported in: [1979]117ITR422(Cal)
Dipak Kumar Sen, J.1. This reference arises out of reassessments made on National Sound Studio (Private) Ltd., Calcutta, under Section 147 of the I.T. Act, 1961, in respect of assessment years 1962-63 and 1963-64, the relevant previous years being the financial years ending, respectively, on the 31st March, 1962, and 31st March, 1963.2. The facts found and/or admitted in the proceedings are shortly as follows :3. At the material time, the assessee, who had long discontinued its original business of production of films had let out its studio building without any plant or machinery on rental basis to several tenants. Such rental income accruing to the assessee in the assessment years 1962-63 and 1963-64 was assessed to income-tax under the head 'Business'. A succeeding ITO found later that the said rental should have been assessed under the head 'Income from house properties.' Accordingly, he decided to reopen the assessments under Section 147(b) of the I.T. Act, 1961, and recorded the f...
Commissioner of Income-tax Vs. W.J. Walker and Company
Court: Kolkata
Decided on: Apr-04-1978
Reported in: [1979]117ITR690(Cal)
Deb, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961. The question before us is as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee could not be deemed to have concealed the particulars of its income or furnished inaccurate particulars thereof within the meaning of the Explanation to Section 271(2)(c) of the Income-tax Act, 1961, and, on that view, cancelling the penalty order under Section 271(1)(c)?'2. The statement of the case relates to the assessment year 1964-65, the relevant accounting year ending on December 31, 1963. In the course of of the assessment proceedings the ITO found that there was a cash credit of Rs. 50,000. The assessee's case was that it was a loan from Berlia Cloth Stores which belonged to one Ramchandra Berlia. The I.T.O. was not satisfied with the genuineness of the loan and issued a summons under Section 131 on Shri Berlia and, as he was out of Calcutta, his employee...
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