Kolkata Court January 1979 Judgments
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Smt. Putul Rani Deb Vs. Commissioner of Commercial Taxes
Court: Kolkata
Decided on: Jan-12-1979
Reported in: [1980]45STC72(Cal)
Dipak Kumar Sen, J.1. Putul Rani Deb, the dealer, carries on business under the name and style of M/s. Shankar Bhandar at No. 167, Netaji Subhas Road, Calcutta, and is registered under the Bengal Finance (Sales Tax) Act, 1941. She was assessed to sales tax for the four quarters ending on the last day of Chaitra, 1370 B.S. In her assessment, she claimed that the taxable balance of Rs. 1,10,290.28 should be taxed at the rate of 2 per cent as the transactions involved resulting in the said taxable balance related to goods such as methi, mouri, jira, cardamom, poppy-seed, black-jira, etc., which were oil-seeds within the meaning of Section 14 of the Central Sales Tax Act, 1956. The Sales Tax Officer did not accept the contentions of the assessee and levied taxes at the rate of 5 per cent.2. Being aggrieved, the assessee filed an appeal before the Assistant Commissioner, CommercialTaxes, Burrabazar Circle. The dealer produced before the Assistant Commissioner at the hearing of the appeal a ...
Nawal Kishore Chowdhury and anr. Vs. Income-tax Officer, J-ward and or ...
Court: Kolkata
Decided on: Jan-09-1979
Reported in: [1980]122ITR576(Cal)
S. Mukharji, J.1. This application is by Nawal Kishore Chowdhury and Smt. Chanda Devi Choudhury who claim to be the trustees under a deed of trust dated 18th March, 1972. In this application under Article 226 of the Constitution, the petitioners challenge the notice under Section 226(3) of the I.T. Act, 1961, issued to the various tenants in respect of the erstwhile share of rent of the owner, Shri Narayan Prosad Chowdhury, in premises No. 8/1 A, Little Russel Street, Calcutta. There were several of such notices. Some of these notices have been set out in annex. ' P ' which are at page 69 onwards of the petition. In order to appreciate the contention urged in this application it would be necessary to set out certain portion of the said notice which was as follows:'A sum of Rs. 78,320 is due from Sri Narayan Prosad Chowdhury, 2/2B, Harrington Street, Cal., on account of income-tax/super-tax/penalty/interest/fine. You are hereby required under Section 226(3) of the Income-tax Act, 1961, ...
Commissioner of Income-tax Vs. Rupa Traders
Court: Kolkata
Decided on: Jan-08-1979
Reported in: [1979]118ITR412(Cal)
Dipak Kumar Sen, J.1. In this reference arising out of an application of the Commissioner of Income-tax, West Bengal-V, Calcutta, under Section 256(1) of the I.T. Act, 1961, the question of law which has been referred is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the Appellate Assistant Commissioner was justified in entertaining a single appeal against both the orders under Section 143 and Section 185 of the Income-tax Act, 1961, in respect of the assessment years 1967-68, 1968-69 and 1969-70 ?'2. The facts on record are, inter alia, as follows : Rupa Traders, the assessee, was treated as an 'association of persons' by the ITO in the assessment years 1967-68, 1968-69 and 1969-70, for which the relevant accounting periods are Gujrati Dewali 2022, 2023 and 2024, respectively.3. In the assessment year 1967-68, the ITO made an assessment under Section 143(3) and also passed an order under Section 185 whereby the regist...
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