Kolkata Court August 1980 Judgments
Parimal Pal Choudhury Vs. Kalidas Banerjee
Court: Kolkata
Decided on: Aug-27-1980
Reported in: AIR1981Cal358
ORDERMonoj Kumar Mukherjee, J. 1. The opposite party instituted a suit in the 4th Court of the Munsif at Alipore for eviction of the petitioner and the said suit was registered as Title Suit No. 215 of 1976. On Sep. 13, 1976, the day fixed for appearance of the defendant in that suit, the learned Munsif passed the following order :'The plaintiff fiies bazira. It appears the summons returned after service but the service is not satisfactory. Plaintiff to take steps by 9-11-76.'2. On November 9, 1976 the plaintiff filed a petition praying for service of summons upon the defendant by registered post with acknowledgement due and the said prayer was allowed. The registered cover containing the summons came back with the endorsement 'refused' and as such, the learned Munsif by his Order No. 6, dated January 10, 1977 fixed April 7, 1977 as the dale for ex parte hearing of the suit as no appearance was made by the defendant on the said date. In terms of the said order the suit was taken up for...
Tag this Judgment!Commissioner of Income-tax Vs. Somendra Kumar Neogi
Court: Kolkata
Decided on: Aug-27-1980
Reported in: (1981)21CTR(Cal)241,[1981]131ITR592(Cal)
Sabyasachi Mukhakji, J.1. This reference under Section 256(1) of the I.T. Act, 1961, relates to the assessment of an assessee, who is an individual, for the assessment year 1968-69, for which the previous year ended on 31st March, 1968. In the course of the assessment proceedings, the ITOtook the view that development rebate was not allowable as the assessee's business had been converted into a private limited company which was not ' succession ' within the meaning of Section 33 of the I. T. Act, 1961. He, accordingly, rejected the claim for the development rebate for 1968-69. There was an appeal before the AAC. The AAC was of the view that the ITO was right in so far as he held that the conversion of the proprietary business into a limited company could not be considered to be a succession within the meaning of Section 33 of the Act. But, having noticed that the existence of the limited company was only with effect from 1st May, 1968, which was within the accounting period relevant to...
Tag this Judgment!Oriental Wire Industries (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-27-1980
Reported in: (1981)20CTR(Cal)264,85CWN326,[1981]131ITR688(Cal)
Sabyasachi Mukharji, J. 1. The assessment year involved in this case is 1965-66. In this reference, under Section 256(2) of the I.T. Act, 1961, as directed by this court, the Tribunal has referred the following question : ' Whether, on the facts and in the circumstances of the case, the conclusion of the Tribunal that the assessee has failed to explain the source of the sum of Rs. 20,000 (rupees twenty thousand only) is unreasonable and perverse ' 2. The relevant previous year for the assessment year with which we are concerned ended on the 31st March, 1965. The assessee-company is a manufacturer of wire netting, wirenails, strapping, etc. There was a deposit of Rs. 20,000 as on 1st March, 1965, in the assessee's books of account in the name of Nirmala Debi, wife of V.K. Agarwala, the brother of one of the directors of the assessee-company. The explanation of the assessee was that the lady had received Rs. 25,000 from, her father in November, 1962, at the time of her marriage, out of t...
Tag this Judgment!Commissioner of Income-tax (Central) Vs. Jai NaraIn Ram Chander
Court: Kolkata
Decided on: Aug-27-1980
Reported in: [1981]128ITR179(Cal)
Sudhindra Mohan Guha, J.1. On an application made by the Commissioner of Income-tax (Central), Calcutta, for a reference under Section 66(1) of the Indian I.T. Act, 1922, the Tribunal referred the question stated below after drawing up a statement of case :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of Section 44F of the Indian Income-tax Act, 1922, were not applicable in the case and the Tribunal was correct in holding the amount of Rs. 94,775 included in the assessment was not taxable for the assessment year 1957-58 ?'2. The assessment year is for 1957-58. The accounting period is the calendar year ended on 31st December, 1956. The assessee was a registered firm. In making the assessment, the ITO noticed that the assessee had sold during the accounting period 20,300 shares of Auto Distributors Ltd. and 5,200 shares of Hindustan Housing and Land Development Trust Ltd. The two companies whose shares were sold ha...
Tag this Judgment!Commissioner of Income-tax Vs. National Insurance Co. of India
Court: Kolkata
Decided on: Aug-27-1980
Reported in: (1981)20CTR(Cal)226,[1981]127ITR54(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 justified in holding that the provision of pension of Rs. 1,31,279 represented on accrued liability and was an admissible deduction in computing the profits of the assessee-company for the assessment year 1972-73?'2. The assessee was a foreign company carrying on insurance business in India. It was taken over by the Govt. of India with all its assets and liabilities with effect from January 1, 1973. The assessment year involved is 1972-73, the corresponding accounting period having ended on December 31, 1971. The total income was computed at Rs. 21,42,130 after disallowing Rs. 1,79,413 provided in the accounts by way of 'pension provision'. The assessee felt aggrieved and submitted an appeal before the AAC, regarding the disallowance of a sum of Rs. 1,31,279 in computi...
Tag this Judgment!State of West Bengal and ors. Vs. PulIn Krishna Roy Estate (P) Ltd. an ...
Court: Kolkata
Decided on: Aug-25-1980
Reported in: AIR1981Cal234
C.K. Banerji, J.1. This appeal is against the judgment and order dated the 19th November, 1979 of Mrs. Padma Khastgir, J, making the rule absolute in a writ petition under Article 226 of the Constitution made by the respondents petitioners, inter alia, challenging an order of requisition bearing No. 4/79 dated the 28th May, 1979, made under Sub-section (1) of Section 3 of the West Bengal Premises Requisition & Control (Temporary Provisions) Act, 1947 (hereinafter referred to as the 1947 Act), requisitioning the south west corner flat on the first floor of Block 'K' of premises No. 167, Rash Behari Avenue, Calcutta, known as 'Jasoda Bhawan' (hereinafter referred to as the said flat).2. The facts shortly are that one Pradip Kumar Roy and Sm. Gouri Bala Roy, since deceased, the owners of premises Nos. 167A to 167M. Rash Behari Avenue. Calcutta known as 'Jasoda Bhawan' by a registered Deed of Lease dated the 5th January, 1970 granted a lease of the said premises in favour of the respondent...
Tag this Judgment!Birla Jute Manufacturing Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-21-1980
Reported in: [1981]128ITR235(Cal)
Sudhindra Mohan Guha, J.1. The assessee is M/s. Birla Jute . and the relevant assessment years were 1961-62 to 1968-69. Accounts had been maintained on mercantile basis and the assessee followed financial year as its previous year.2. In the course of the assessment proceeding for the assessment year 1967-68, which was completed under Section 143(3) of the I.T. Act, 1961, the ITO noticed the payment of salary of Rs. 30,000 to Smt. Kamala Devi Saboo and Rs. 36,200 to Sri S. P. Chhaochharia. Mrs. Kamala Devi Saboo was the wife of Sri T. C. Saboo, a top executive of the assessee-company, and, according to the ITO, he was a man of eminence in the Birla organisation. Mr. Saboo had been in the employment of the assessee-company since 16th September, 1960. As regards Sri S. P. Chhaochharia, he was the son of Sri R. K. Chhaochharia, President of the assessee-company, and had been in its employment since 31st March, 1963. It was represented before the ITO that Mrs. Saboo was appointed in the com...
Tag this Judgment!Mrs. Leela Nath Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-20-1980
Reported in: [1982]134ITR507(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, and on the proper interpretation of the trust deed the Tribunal was justified in holding that the said trust is a revocable trust '2. The assessment year involved is 1970-71. The assessee is one Mrs. Leela Nath, who had executed a deed of trust on 25th September, 1958. As the question involved in this case mainly depends on the construction of the trust deed, it would be relevant to refer to the said deed in a little detail. In the recital of the said deed, the names of the trustees were mentioned as the assessee herself, her husband and one Sri Wazir Chand for their lives. In the recital the settlor recited as follows:'This indenture made this twenty-fifth day of September, 1958, by Mrs. Leela Nath, wife of Mr. Mahendra Nath, resident of 2, RobinsonStreet, Calcutta (hereinafter refe...
Tag this Judgment!Samarendra Nath Koruri Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-19-1980
Reported in: AIR1981Cal58
ORDERPadma Khastgir, J.1. This application has been taken out by Samarendra Nath Koruri under Article 226 of the Constitution of India. The petitioner has challenged the Section 4 of the W. B. Urban Land Taxation Act, 1976 under the following circumstances.2. The petitioner is the owner of premises No. 13, Chhatawala Gulli and premises Nos. 33 and 34, Blackburn Lane, Calcutta. Both the premises are more than 100 years old. So far Chhatawala Gulli properties is concerned the same is comprised of 1647 sq. metres and the built-in area is 1176 sq. metres. So far premises No. 13, Chhatawala Gulli is concerned, under the provisions of Building Regulations 5585 sq. metres are required to be kept vacant in that area. The total area of land comprised in premises Nos. 33 and 34, Blackburn lane is 492 sq. metres and the building area of the said premises is 378 sq. metres. Under the Building Regulations 189 sq, metres are required to be kept vacant in that premises.3. The West Bengal Urban Land T...
Tag this Judgment!Lalit Mohan Bhowmick and ors. Vs. Smt. Kshirodeswari Das and anr.
Court: Kolkata
Decided on: Aug-19-1980
Reported in: AIR1981Cal43
D.C. Chakravorti, J.1. This appeal is from the judgment and decree passed by the learned Subordinate Judge, 7th Court at Alipore, reversing those of the learned Munsiff passed in a suit brought by the present respondents as plaintiffs for declaration of title and recovery of khas possession on the following allegations.2. The suit was originally brought by one Smt. Imaman Bibi who later was substituted by the present plaintiffs as the latter were transferees from the said Smt. Imaman Bibi of the said suit property. In May, 1950 the said Imaman Bibi left the suit property which belonged to her because of communal troubles. The defendants taking advantage of the fact that the suit property was lying vacant committed trespass and pulled down structures standing thereon and raised some new structures. The said original plaintiff Imaman Bibi tried to recover property after peace was restored but she failed to get back the property from the defendants in spite of the assurance given by the d...
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