Kolkata Court April 1980 Judgments
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Chloride India Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-16-1980
Reported in: (1980)18CTR(Cal)356,[1981]130ITR61(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the payment of Rs. 4,50,000 was in the nature of capital expenditure ?'2. In order to appreciate the question we have to refer to the facts as found by the Tribunal. The assessee-company required some more space on account of the growing needs of its business. The assessee company, therefore, started negotiations in respect of premises No. 240E, Acharya Jagadish Chandra Bose Road, Calcutta. The premises were, however, at that time occupied by M/s. Gasper & Co. and in order to obtain vacant possession of the premises, the assessee paid a sum of Rs. 4,50,000 to M/s. Gasper & Company. Thereafter, the assessee claimed the payment of that sum as a revenue expenditure. The ITO disallowed the claim of the assessee on the ground that it was in the nature...
Commissioner of Income-tax Vs. Wilh Wilhelmsen Lines Ltd.
Court: Kolkata
Decided on: Apr-16-1980
Reported in: [1980]126ITR318(Cal)
Sabyasachi Mukharji, J. 1. In this reference the years involved are assessment years 1947-48 to 1957-58. The assessee is a non-resident shipping company registered in Norway and doing business in India also. In the original assessments for these 11 years, depreciation has been allowed in respect of certain ships which were on its fleet for more than 20 years. The assessee had not, in those proceedings, furnished in respect of each ship the number of years for which it was borne on its fleet. The ITO, who reopened the assessments, thought that if a ship was borne on the fleet for more than 20 years, the assessee was disentitled to depreciation in respect of that ship. Hence, the proceedings for all these years were reopened under Section 34(1)(a) of the Indian I.T. Act, 1922, after due formalities. The contention of the assessee-company was indicated and the ITO disallowed the depreciation for certain ships of each of these years. The assessee filed appeals before the AAC. The assessee ...
Sm. Sandhya Chatterjee Vs. Salil Chandra Chatterjee
Court: Kolkata
Decided on: Apr-15-1980
Reported in: AIR1980Cal244
Monoj Kumar Mukherjee, J. 1. This second appeal it by the wife in a suit instituted by hex against her husband for enforcement of an agreement entered into by them on May 12, 1973.2. Various disputes and differences arose between them at an earlier stage which prompted the wife to file a suit for judicial separation. During the pendency of the said suit the husband wrote a letter to the wife as under:--'Sm. Sandhya Chatterjee, 194/C, Rash Behari Avenue, Calcutta-29. 12-5-1973. I agree to pay yon Rs. 260/- (Rupees two hundred and sixty only) for your maintenance and the maintenance and educational expenses of my son and shall pay Rs. 90/-(Rupees ninety only) to my daughter for her maintenance and educational expenses. I also agree to pay 55% of the bonus which I shall get annually from my company. I shall bear the marriage expenses of my daughter Shyamalima according to my means on receipt of the information of the marriage provided the groom is approved by me. The amount of maintenance...
Sm. Nandarani Mujumdar Vs. Indian Air Lines and ors.
Court: Kolkata
Decided on: Apr-14-1980
Reported in: AIR1981Cal27,85CWN47
Anil K. Sen, J. 1. A common question as to whether an order for permanent alimony and maintenance passed in terms of Section 37 of the Special Marriage Act, 1954 (hereinafter referred to as the said Act) and incorporated in a decree of dissolution of marriage lapses on the death of the husband/judgment debtor or not having arisen for consideration in C. R. 1529 of 1979 and F. A. 11 of 1979, we have heard them together.2. The above Civil Rule arises out of execution case No. 1 of 1977 now pending in the 5th Court of the learned Additional District Judge, Alipore, and is directed against an order dated January 31, 1979, dismissing an objection under Section 47 of the Civil P. C. which was registered as Miscellaneous Case No. 3 of 1978. That objection was preferred by Smt. Aruna Basu Mallik, executrix to the estate of late Prafulla Kumar Mitra. It is not in dispute that the opposite party before us, namely, Smt. Dorothi Mitra instituted Matrimonial Suit No. 22 of 1961, against her husband...
Customs for Prevention (i) Vs. Remo Morgani
Court: Kolkata
Decided on: Apr-11-1980
Reported in: 1983(12)ELT790(Cal)
N.C. Mukherjee, J.1. This appeal was filed after obtaining a special leave to appeal against an order of acquittal passed in case No. 907 of 1968 under Section 135(b) of the Customs Act by Shri D. P. Sarker, Presidency Magistrate, 3rd court, Calcutta, on 13-3-74.2. The facts of the case may briefly be stated as follows :-That the accused-respondent who holds an Italian Passport, came to India by Pan American Air Ways on 16-2-68 through Palam Air Port at Delhi. On his arrival at Palam Air Port, the accussed-respondent without declaring dutiable or restricted goods carried by him besides having some new clothings and 400 U. S. dollars with him managed to obtain clearance of his baggages from the Customs Officers at Palam Air Port and thereafter came to Calcutta and put on at Carlton Hotel 2, Chowringhee Place, Calcutta. Thereafter, on receipt of some information. Customs Officers on the strength of a search warrant on 26-2-68 searched the Room No. 15 of the above Hotel which was in occup...
Union of India (Uoi) Vs. Remo Morgani, Corlton Hotel
Court: Kolkata
Decided on: Apr-11-1980
Reported in: 1984(2)ECC359,1983(14)ELT2322(Cal)
ORDERN.C. Mukherji, J.1. This appeal was filed after obtaining a special leave to appeal against an order of acquittal passed in Case No. 907 of 1968 under Section 135(b) of the Customs Act by Sri D.P. Sarkar, Presidency Magistrate, 3rd Court, Calcutta on 13-3-74.2. The facts of the case may briefly be stated as follows : -That the accused respondent who holds an Italian Passport, came to India by Pan American Air Ways on 16-2-68 through Palam Air Port at Delhi. On his arrival at Palam Air Port, the accused respondent without declaring dutiable or restricted goods carried by him besides having some new clothings and 400 U.S. dollars with him managed to obtain clearance of his baggages from the Customs Officers at Palam Air Port and thereafter came to Calcutta and put on at Carl ton Hotel, 2 Chowringhee Place, Calcutta. Thereafter on receipt of some information Customs Officers on the strength of a search warrant on 26-2-68 searched the room No. 15 of the above Hotel which was in occupa...
Eurometal Limited Vs. Aluminium Cables and Conductors (U.P.) P. Ltd.
Court: Kolkata
Decided on: Apr-10-1980
Reported in: [1983]53CompCas744(Cal)
ORDER NO. 3419/DBE/ADP-IV/2014/ 1811 dated 15/1/1977 for ASCR Conductors. We have much pleasure in enclosing herewith two copies of above-referred purchase order placed on us for the supply of ASCR Conductor for your perusal. Now you are requested to kindly furnish performance bond equal to 10% of the total value of purchase order at the earliest for our onward transmission to WAPDA. In the meantime, thanking and awaiting the pleasure of receiving your performance bond. Yours faithfully. For Associated Commercial Agencies. Sd/.(Muhammad Hanif) Encl.: As above. Cc. 1. M/s. Eurometal Ltd., London Encl. One 2. Mr. J. Kopiski, En Encl. One. The company by its letter dated January 22, 1977, confirmed the said contract and the arrangement for payment of the commission to the petitioning creditor at the rate of 2.75% of the F.O.B. value of the quantity that would be supplied under the said contract. Copy of the said letter is annexed to the petition and is set out hereunder : ANNEXURE 'D' J...
Dilip Kumar Chandra Vs. Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Apr-09-1980
Reported in: [1983]140ITR884(Cal)
T.K. Basu, J.1. In this application the petitioner challenges three notices all dated the 17th October, 1978, and issued under Section 148 of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The notices are in respect of the assessment years 1970-71, 1971-72 and 1972-73, respectively. Although the main challenge is that the condition precedent for the applicability of Section 148 was not satisfied in the present case and it was pressed very strenuously and a large number of authorities were cited before me, the other point as to the limitation was also urged equally strenuously. Before I deal with the main challenge, I shall deal with the question of limitation.2. On the question of limitation, it was submitted that Section 153 of the Act provides the time-limit for the completion of assessments and reassessments. The issue of limitation, it was contended, is to be considered in the light of Section 153(2) of the Act. It was pointed out that separate time-limits for the compl...
Commissioner of Income-tax Vs. Calcutta Steel Co. Ltd.
Court: Kolkata
Decided on: Apr-09-1980
Reported in: [1981]127ITR528(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the old question, viz., what is information, is presented for our consideration in the light of the facts of this case. We were tempted to embark upon the controversy whether the decision of a larger Bench of the Supreme Court is binding on the High Court under Article 141 of the Constitution even though the subsequent decision of the Supreme Court, composed of judges of a lesser number, has expressly, after consideration, doubted the view of the larger Bench. In order to appreciate the questions we may, however, refer to certain facts.2. It appears that Section 35B of the I.T. Act, 1961, was amended by Section 8 of the Finance Act of 1970, which received the assent of the President of India on the 14th of May, 1970 (incidentally there is a mistake of date in the order of the Tribunal where it is stated that the said Act received the assent of the President on the 4th of May, 1970 ; that mistake, ho...
Commissioner of Income-tax Vs. KelvIn Jute Co. Ltd.
Court: Kolkata
Decided on: Apr-09-1980
Reported in: (1980)17CTR(Cal)138,[1980]126ITR679(Cal)
Sabyasaciii Mukharji, J. 1. In this case while making the assessment under the I.T. Act, for the year 1959-60, the ITO disallowed the assessee's claim for deduction of Rs. 37,879 being wealth-tax paid by it. The assessee went up in appeal to the AAC. There were several grounds of appeal before the AAC including the one relating to the disallowance of wealth-tax paid. The assessee, however, did not press this particular ground relating to the wealth-tax and the AAC confirmed this disallowance. The assessee raised the above points before the Tribunal as an additional ground along with other grounds for this assessment year. The Tribunal observed that this ground was not pressed by the assessee before the AAC, because at that time the law was as laid down by the Supreme Court in the decision of Travancore Titanium Product Ltd. v. CIT : [1966]60ITR277(SC) and the law was that wealth-tax was not a permissible deduction. But later on in the decision in the case of Indian Aluminium Co. Ltd. v...
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