Kolkata Court March 1979 Judgments
Krishna Gopal Bhadra Vs. Income-tax Officer, e Ward and ors.
Court: Kolkata
Decided on: Mar-30-1979
Reported in: [1980]124ITR580(Cal)
B.C. Basak, J.1. In this application under Article 226 of the Constitution of India, the petitioner is challenging an order of assessment dated March 24, 1969, passed by the respondent No. 1 for the assessment year 1956-57, tinder Section 144 read with Section 147(a) of the I.T. Act, 1961 (hereinafter referred to as the ' said Act '), the order dated December 11, 1973, passed by the respondent No. 2 and the order dated March 26, 1975, passe4 by the respondent No. 4.2. The facts of this case are as follows :For the assessment year 1956-57, the petitioner was assessed Under Section 23(3) of the Indian I.T, Act, 1922. By his order dated 25th of February, 1964, the ITO issued notice under Section 148 of the Act. By his order dated 24th of March, 1969, the respondent No. 1 completed the assessment under Section 144 of the Act. There was non-compliance with the notices issued asking the petitioner to file returns for the assessment year 1956-57. The petitioner filed a petition under Section ...
Tag this Judgment!Indian Iron and Steel Co. Ltd. Vs. Shish Ram
Court: Kolkata
Decided on: Mar-30-1979
Reported in: (1979)IILLJ94Cal
ORDERSalil Kumar Datta, J.1. This Rule is directed against the order dated Nov. 11, 1975 passed by the learned Commissioner for Workmen's Compensation. West Bengal, allowing an application or restoration of Claim Case No. 5704 of 1966 before him which was dismissed earlier for default. On September 30, 1966, the opposite party workman filed an application before the Commissioner of Workmen's Compensation, West Bengal claiming a lump sum compensation for Rs. 2,940 on account of personal injury by accident on October 27, 1965 arising out of and in course of his employment under the petitioner-company, giving rise to Claim Case No. 5704 of 1966. The claim was contested by the company and came up for hearing as a contested case before the learned Commissioner on the fixed date of August 17, 1972, but as the workman was absent, the case was dismissed for default on the same date.2. On May 12, 1975 the workman filed an application for restoration of the case stating that due to his sudden il...
Tag this Judgment!Subol Chandra Dutta and ors. Vs. Chimai Charan Nandy and ors.
Court: Kolkata
Decided on: Mar-29-1979
Reported in: AIR1980Cal126
ORDERJyotirmoyee Nag, J.1. The decree-holder opposite parties filed an application on 4-7-78 for police help when the decree-holders along with the commissioner went to execute the writ of delivery of possession of the suit property the judgment-debtors with the help of some goondas did not allow the commissioner to measure the suit property and threatened him with dire consequences. As a result the commissioner and process server could not execute the writ. Under the circumstances delivery of possession could not be given and unless police help was given the writ would become un-executable. This application was opposed by the judgment-debtors by filing a written objection. Their case is that they did not obstruct the commissioner who went to execute the writ. The commissioner in collusion with the decree holders submitted a collusive and false report. The learned Munsif relied upon the commissioner's report wherein he had stated that judgment-debtors threatened that they wouldnot allo...
Tag this Judgment!Niranjan and Co. Ltd. Vs. Income-tax Appellate Tribunal and ors.
Court: Kolkata
Decided on: Mar-29-1979
Reported in: [1980]122ITR519(Cal)
B.C. Basak, J.1. In this application under Article 226 of the Constitution of India the petitioner is challenging the orders of the Tribunal dated 5th October, 1972, and 29th March, 1975, respectively. The facts of this case so far as they are relevant for the purpose of the decision herein are as follows: 2. The petitioner is a public limited company. The petitioner carries on business in iron and structural steel materials. According to the petitioner, the petitioner has been regularly carrying on business in iron and structural steel materials and also business of contract. Regarding the accounting period ended on the last day of Chaitra, 1370 B.S., corresponding to 13th April, 1964, relevant for the assessment year 1964-65, according to the petitioner It suffered a loss of Rs. 30,008 which was written off as bad debt against the income from business in iron goods and the contract business. Be that as it may, in the order of assessment under the heading ' Loss on running job ' the I...
Tag this Judgment!Nandlal Kanoria Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: Mar-29-1979
Reported in: [1980]122ITR405(Cal)
Dipak K. Sen, J.1. This reference arises out of the assessment of Nandlal Kanoria, the assessee, to income-tax in the assessment year 1969-70 for which the previous year ended on the 31st March, 1969. The relevant facts found and/or admitted are shortly as follows :2. The assessee is an individual. A large number of shares in North Bihar Sugar Mills Ltd. (hereinafter referred to as 'the company') were owned by the assessee and the members of his family and they had substantial interest in the company within the meaning of Section 2(32) of the I.T. Act, 1961.3. During the relevant period, the assessee obtained two loans from a sole proprietary concern, Indira & Co., respectively, of Rs. 75,000 on the 30th July, 1968, and of Rs. 2,00,000 on the 2nd September, 1968. At the assessment, the ITO brought on record a certificate issued by Indira & C6. to the effect that the said sum of Rs. 75,000 had been paid out of a loan received from the company and that the said sum of Rs. 2,00,000 was si...
Tag this Judgment!imperial Chemical Industries Ltd. Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Mar-29-1979
Reported in: [1979]119ITR46(Cal)
Dipak Kumar Sen, J.1. This reference is in respect of wealth-tax assessments of the Imperial Chemical Industries, London, the assessee, in the assessment years 1957-58, 1958-59 and 1959-60. The relevant valuation dates are the 31st December, respectively, in each of the calendar years 1956, 1957 and 1958. The facts found and/or admitted in the proceedings are as follows :2. The assessee is incorporated in the United Kingdom and carries on the business of manufacture of dyestuffs and other chemicals. Imperial Chemical Industries (India) Ltd. (hereinafter referred to as the Indian company), incorporated in India, is the Indian subsidiary of the assessee and the assessee owns the entire share capital of the Indian company. Under an agreement dated the 23rd May, 1953, effective from the 1st January, 1953, the assessee appointed the Indian company as its sole agent in specified territories, including India, in respect of dyestuffs manufactured by the assessee in the United Kingdom on, inter...
Tag this Judgment!New Central Jute Mills Company Limited and ors. Vs. Inspector of Centr ...
Court: Kolkata
Decided on: Mar-28-1979
Reported in: 1979CENCUS359D,1984(15)ELT337(Cal)
Chittatosh Mookerjee, J.1. The appellants companies arc manufacturers of the jute products like jute twine, yarn, sacking, carpet backing etc. The appellants have further claimed that portions of jute twine and jute yarn manufactured by them are used for producing finished products, namely, jute textiles. In other words, portions of jute twine and jute yarn are their intermediate products for captive consumption.2. Jute Textile Industries is one of the industries specified in the First Schedule of the Industries (Development and Regulation) Act, 1951. But the specifications relating to jute industry in the First Schedule of the said Act have been from time to time amended/substituted. The Act LXX1 of 1956 substituted the First Schedule of the Industries (Development and Regulation) Act, 1951 with effect from 1st of March, 1957. The Heading No. 23 of the First Schedule is as follows :-'Textiles (including those dyed, printed or otherwise processed);(1) * * * *(2) made wholly or in part ...
Tag this Judgment!John Paterson and Co. (India) Ltd. Vs. Promod Kumar Jalan
Court: Kolkata
Decided on: Mar-27-1979
Reported in: [1983]53CompCas255(Cal)
Salil K. Roy Chowdhury, J.1. This is an application for the stay of a winding-up petition and other consequential orders.2. The present application was moved on the 14th of Feb., 1979, when it was made returnable the next day, the 15th Feb., 1979. On the returnable date a conditional order was made for stay on the deposit of Rs. 1,00,000 by the applicant-company. I am now told that the company preferred an appeal from the said order and the amount of deposit was reduced to Rs. 50,000 by the appeal court. . The said order was not produced before me.3. The petitioning-creditor's claim is for Rs. 2,46,500 on account of aprincipal sum alleged to have been lent and advanced by the petitioning creditor to the company on the 15th of May, 1976, by cheque, as stated in para. 6 of the winding-up petition. It is alleged by the petitioning-creditorthat the said amount was payable on demand together with interest at the rate of 18% per annum and the amount of interest from 15th of May, 1976, to 15t...
Tag this Judgment!Indian Aluminium Co. Ltd. Vs. Commissioner of Income-tax, West Bengal- ...
Court: Kolkata
Decided on: Mar-27-1979
Reported in: [1980]122ITR660(Cal)
DIPAK KUMAR SEN J. - The facts found and/or admitted in these proceedings are as follows :Indian Aluminium Co. Ltd., the assessee, carries on business as manufacturer of Aluminium, respectively, at Alupuram, Belgaum, Muri, Kalwa and Hirakud and produces aluminium in different forms, viz., ingots, sheets, circles, foils, extrusions, etc. In assessment year 1970-71, the relevant previous year in respect of which ended on December 31, 1961, the assessee claimed relief under s. 80J of the I.T. Act., 1961, inter alia, in respect of its foil mill unit at Kalwa. The ITO following the assessments of the assessee in earlier years disallowed the claim on the ground that the said unit was an expansion of the assessees existing business.The ITO also disallowed depreciation claimed in respect of fencing, culverts, drainage and sewerage within the assessees factory compounds. The assessee also claimed relief under s. 80-I of the Act on the basis that its income was derived from a priority industry. ...
Tag this Judgment!Panchanan Das Vs. Income-tax Officer, k Ward and ors.
Court: Kolkata
Decided on: Mar-26-1979
Reported in: [1979]118ITR895(Cal)
Sabyasachi Mukharji, J.1. The subject-matter of challenge in this application under art. 226 of the Constitution is an order or communication dated the 22nd November, 1978. The petitioner further asks for a mandate upon the respondents to deal with the application under Section 230A(1) of the I.T. Act, 1961, dated the 25th September, 1978, in accordance with law and to issue clearance certificate forthwith.2. It appears that the petitioner made an application on the 25th September, 1978, in which the petitioner stated that no tax in respect of the Excess Profits Tax Act, 1940, the Business Profits Tax Act, 1947, the Indian Income-tax Act, 1922, the Income-tax Act, 1961, the Wealth-tax Act, 1957, and the Gift-tax Act, 1958, were outstanding. In other words, the petitioner stated that none of the taxes which are required to be considered in an application for the grant of a certificate under Section 230A were outstanding. The petitioner has also stated in this petition that that is the p...
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