Kolkata Court November 1981 Judgments
Narendra Nath Pal Choudhury and anr. Vs. G.L. Malhotra and ors.
Court: Kolkata
Decided on: Nov-30-1981
Reported in: AIR1982Cal358
ORDERDipak Kumar Sen, J.1. Narendra Nath pal Choudhury and Eiswendra Nath Pal Choudhuri, the plaintiffs, filed this suit against G. L. Malhotra, Bijanendra Nath Pal Choudhuri and Kumar Shankar Pal Choudhuri, the defendants, claiming, inter alia, a decree against the defendant No. I for vacant possession of the portion of premises No. 79A, Acharya Jagadish Chandra Bose Road, Calcutta; decree for Rupees 5,000/- as damages against the defendant No. 1; alternatively an enquiry into damages and decree for the amount as may be found due upon such enquiry; a further decree for Rs. 72,549.22 p, against the defendant No. 1 and alternatively decree against the defendant No. 1 for such other sum as may be found fit and proper; decree for mesne profits and future profits at the rate of Rs. 50/- per day on and from the 1st Feb. 1980 till delivery of possession; alternatively, an enquiry into mesne profits and a decree for the sum as may be found due upon such enquiry and other reliefs. 2. The plain...
Tag this Judgment!Commissioner of Income-tax Vs. Hewitt Robins
Court: Kolkata
Decided on: Nov-30-1981
Reported in: [1983]141ITR278(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following two questions have been referred to us :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the two payments of Rs. 71,400 and Rs. 1,19,000 made to M/s. Tata Robins Fraser Ltd. represented revenue expenditure which should be allowed in computing the profits and gains of the assessee's business 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 50,000 paid to M/s. Voltas Ltd. was allowable expenditure in computing the profits and gains of the assessee's business ' 2. This reference is in respect of the assessment year 1965-66. The assessee is a company incorporated in the U.S.A. in 1904 under the laws of the State of New York. While engaged in the business of execution of contracts the assessee extended its business activities to India. It entered into, among others, o...
Tag this Judgment!Snow White Food Products Co. Ltd. Vs. Commissioner of Income-tax (No. ...
Court: Kolkata
Decided on: Nov-27-1981
Reported in: [1983]141ITR847(Cal)
Dipak Kumar Sen, J. 1. The facts relevant to this reference as found and/or on record are shortly as follows : M/s. Snow White Food Products Co. Ltd., the assessee, in the assessment year 1968-69, the relevant previous year ending on the 31st December, 1967, filed a revised return claiming that its income by way of interest should be assessed on cash basis and not on accrual as was being done in the previous assessment years. 2. The ITO held that it was not entitled to revert to accounting on cash basis in respect of its interest income. Interest, accrued but not received, amounting to Rs. 1,58,886 was treated as the income of the assessee in the said year. 3. Being aggrieved the assessee preferred an appeal from the assessment and contended before the AAC that interest in respect of its outstanding loans had not been received for a number of years and that there was no chance of recovery of either the interest or the principal amounts. Accounting on receivable basis would give a false...
Tag this Judgment!Snow White Food Products Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-27-1981
Reported in: (1982)29CTR(Cal)8,[1983]141ITR861(Cal)
Dipak Kumar Sen, J. 1. This reference arises out of the assessments to income-tax of M/s. Snow White Food Products Co. Ltd., the assessee, in the assessment years 1971-72 and 1972-73, the corresponding previous years whereof ended on the 31st December of the calendar years 1970 and 1971, respectively. The ITO, following the assessments in earlier years, included the amounts of Rs. 1,97,657 and Rs. 2,01,517, being interest accrued on loans advanced by the assessee, in the latter's income, rejecting the contention that the assessee had changed its system of accounting, in respect of income from interest, from mercantile to cash.2. In the appeals against the said orders of assessment, the AAC, following an order passed in respect of an earlier assessment year 1969-70 in a similar appeal by the assessee, which was affirmed by the Tribunal, upheld the orders of the ITO.3. The assessee preferred further appeals to the Income-tax Appellate Tribunal. In the appeals, the Tribunal considered its...
Tag this Judgment!Commissioner of Income-tax Vs. J.J.H. Industries (P.) Ltd.
Court: Kolkata
Decided on: Nov-26-1981
Reported in: [1983]139ITR928(Cal)
R.N. Pyne, J.1. In this reference under Section 256(2) of the I.T. Act, 1961, we are concerned with the assessment year 1963-64, the corresponding account period being the year ended March 31, 1963. The assessee carried on business of manufacturing strand wire, barbed wire, staple hooks and wire nails. In the course of the assessment of the assessee for the said assessment year on a scrutiny of the books of the assessee-company, the ITO found, in the books of account, credits amounting to Rs. 2 lakhs in the name of one M/s. Surajmull Ganeshram on different dates. Thereafter, summons under . Section 131 of the J.T. Act was issued to M/s. Surajmull Ganeshram (hereinafter referred to as ' the creditor firm ' and in response thereto one Bhudhar-mal Khaitan, a partner of the creditor-firm, appeared on September 6, 1966, and produced the cash book and ledger of the firm. The concerned ITO examined these books and took necessary extracts from the cash book. It was found by the ITO from these ...
Tag this Judgment!Rasomay Mitra Vs. Smt. Lachmi Todi
Court: Kolkata
Decided on: Nov-25-1981
Reported in: AIR1982Cal178
ORDERSudhindra Mohan Guha, J.1. The order dated May 26, 1981 passed by Shri S.K. Mitra, Judge, City Civil Court. Calcutta in Miscellaneous Case No. 971 of 1978 rejecting an objection under Section 47 of the Civil P. C. on the ground of limitation has been challenged under the present Rule,2. A suit for ejectment being Ejectment Suit No. 530 of 1969 was filed against the petitioner on April 15. 1969 which was decreed ex parte on 4th July, 1969. This decree was put into execution on Aug. 26,. 1969 by Ejectment Execution Case No. 611 of 1969. On Nov. 12, 1969 the opposite party filed an application for allowing Police help which was numbered as Misc, Case No. 880 of 1969.3. On May 6, 1970 the petitioner filed an application under Order 9, Rule 13 of the C. P. Code which was numbered as Misc. Case No. 431 of 1970. Misc. Case No. 880 of 1969 for Police help was allowed ex parte on Dec. 21, 1970. The application for setting aside ex parte decree i. e. Misc. Case No. 431 of 1970 was dismissed...
Tag this Judgment!Titaghur Paper Mills Co. Ltd. Vs. First Industrial Tribunal and ors.
Court: Kolkata
Decided on: Nov-25-1981
Reported in: (1982)IILLJ288Cal
G.N. Ray, J.1. This Rule is directed against Order No. 84 dated 14th December, 1977 made by the learned Judge, First Industrial Tribunal. West Bengal in Case No. VIII-98/73.2. The petitioner-company in the instant Rule challenges the validity of the said order disposing of the preliminary objections of the petitioner-company about the maintainability of the reference made by the Government of West Bengal to the said First Industrial Tribunal, for adjudication of a dispute as to whether or not the termination of services of seven workmen, viz., Ujjal Kumar Datta, Tara Sankar Lahiri, Ananda Nath Paul. Uma Sankar Pandey, Kishore Mohan Bhattacharjee, Indrani Banerjee and H.K. Bhattacharya were justified and to what relief, if any, they were entitled. The said persons at the time of dismissal, were employees of the petitioner-company M/s. Titaghur Paper Mills Company Limited. It is contended by the petitioner-company that all the said officers were members of the Sepervisory Staff and they ...
Tag this Judgment!Commissioner of Income-tax Vs. Nathuram Gokulka
Court: Kolkata
Decided on: Nov-24-1981
Reported in: (1982)30CTR(Cal)791,[1983]141ITR791(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, having regard to the disclosure petition filed by the assessee which had not been accepted by the Department, the proceedings under Section 147(a) of the Income-tax Act, 1961, were validly initiated ?' 2. This reference relates to two assessment years, namely, assessment years 1962-63 and 1963-64 for which previous years ended on 31st March, 1962, and 31st March, 1963, respectively. In the original assessment for the first year, the ITO accepted the cash credits in the account of one Radbakishan Almal of Rs. 27,000 as genuine after these cash credits had been investigated by him. On this aspect, the learned advocate of the assessee contended that the cash credit had been accepted after investigation. In the second year with which we are concerned cash credits of Rs. 36,000 in the acc...
Tag this Judgment!Gopalan Vikraman Nair Vs. Taranath Dey Sarkar and anr.
Court: Kolkata
Decided on: Nov-23-1981
Reported in: AIR1982Cal162,86CWN225
ORDERSudhindra Mohan Guha, J. 1. The order dated 28-4-1981 passed by Sri A. K. Chatterjee, Judge. City Civil Court in Misc. Case No. 1429 of 1979 rejecting the application under Order 21, Rule 106 has been challenged under the present revision. 2. The decree for ejectment obtained by O. P. against one Narayan Prasad Ghosh was put into execution by Ejectment Execution Case No. 379 of 1979. The execution of the decree being resisted the decree-holder filed an application under Order 21, Rule 97. C. P. Code for police help, which was allowed on 21-2-1981. 3. The petitioner wanted to have the said order set aside by an application under Order 21, Rule 106. It is observed by the learned Judge that the petitioner entered appearance in the proceeding, cross-examined one of the witnesses for the petitioner and thereafter retired from the proceeding. Accordingly, it was held that the application under Order 21, Rule 106 was incompetent. In the result it was reiected. 4. Against that order this ...
Tag this Judgment!Surendra Chandra Das Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-23-1981
Reported in: (1982)ILLJ250Cal
G.N. Ray, J.1. This Rule is directed against an order of suspension dated June 22, 1973 passed by the Additional Director of Agriculture (Marketing), Government of West Bengal under the West Bengal Services (Classification, Control and Appeal) Rules, 1971 and initiation of the departmental proceeding against the petitioner under the said Rules by submitting a charge-sheet and continuance of the same under Rule 10 of the West Bengal Services (Death-cum Retirement Benefit; Rules, 1970. It appears that the petitioner was appointed as a Marketing Reporter in 1941 in the Marketing Department of the then Government of Bengal. He was subsequently promoted to the lower division clerk and thereafter as an Accountant in 1951 He was further promoted as upper division clerk and also as a head clerk in the Marketing Branch of the Directorate of Agriculture, Government of West Bengal. It appears that for some time, the petitioner was entrusted to deal with accounts of the Marketing Branch of the Dir...
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