Kolkata Court September 1981 Judgments
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Oil India Ltd. Vs. Commissioner of Income-tax, Central-ii
Court: Kolkata
Decided on: Sep-07-1981
Reported in: [1982]138ITR836(Cal)
Sabyasachi Mukharji, J.1. In this reference, under Section 256(1) of the I.T. Act, 1961, the following questions have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the issue of disallowance under Section 40(a)(v) was not the subject-matter of an order by the Appellate Assistant Commissioner and hence the Commissioner of Income-tax had the jurisdiction under Section 263 on this issue ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that even if the second part of Section 40(a)(v) was not mentioned by the Commissioner of Income-tax in the notice under Section 263 specifically, it was not precluded from considering the whole of the section ? 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the Commissioner of Income-tax was justified in setting aside the order of the ...
Commissioner of Income-tax, Central-i Vs. Steelcrete (P.) Ltd.
Court: Kolkata
Decided on: Sep-06-1981
Reported in: [1983]142ITR45(Cal)
Sabyasachi Mukharji, J. 1. This reference relates to the assessment year 1964-65. The assessee is a private limited company and is engaged in the construction work of huge magnitude. The assessment year, as we have stated before, is 1964-65 and the relevant accounting year ended on 30th June, 1963. The assessee got a big contract from the Vizag Port authority for over Rs. 3 crores for construction of four berths of the Port.The contract was awarded during the accounting year relevant to the assessment year under reference, though the construction continued for 3 to 4 years. In order to do this job, the assessee had intimated to the Govt. of India that it should be allowed to import special types of cranes, machinery, dumpers, etc., from East European countries. The Government, however, insisted upon the assessee to import the aforesaid items from the U.S.A. as could be seen from the letter dated 26th June, 1961, addressed to the assessee by the Superintending Engineer, Vizag Port, The ...
Grindlays Bank Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-04-1981
Reported in: (1982)1ITD1100(Kol.)
1. This appeal involves a very important and rather ticklish question of interpretation of some of the provisions contained in the Income-tax Act, 1961 ("the Act"). The assessee-company is carrying on banking business through its numerous branches in India. In the course of its business it allowed interest on deposits in savings bank accounts and fixed deposit accounts to a lot of non-resident customers. The ITO found that the tax deducted from the interest allowed to such customers was not paid to the credit of the Government of India in respect of 24 branches of the assessee in accordance with Rule 30 of the Income-tax Rules, 1962 ("the Rules"). After he initiated enquiries in this behalf the assessee paid the tax. In respect of one branch at 10, Parliament Street, New Delhi, alone, the tax which had been credited to the Government (but was deposited after the enquiries) amounted to Rs. 4,54,979. As the assessee-bank did not furnish the particulars, as prescribed in the Rules, the I...
Sukhlal Mondal Vs. Bimal Krishna Biswas and ors.
Court: Kolkata
Decided on: Sep-03-1981
Reported in: AIR1982Cal207
ORDERSudhindra Mohan Guha, J. 1. This application for revision arises out of an order passed by Sri B.K. Dutta, Additional District Judge, 8th Court, Alipore, affirming the order dated 25th Sept. 1980 passed by the Munsif, 5th Court, Alipore, whereby the plaintiff's application for temporary injunction was rejected. 2. The petitioner as plaintiff commenced a suit being title suit No. 408 of 1980 in the court of Munsh 5th Court at Alipore for a declaration that the appointment of Mr. B.K. Biswas O.P. No. 1 dated 16-5-1980 by the President, West Bengal Board of Secondary Education as Administrator was illegal and void and for a further declaration that the order Of suspension of the plaintiff petitioner issued by O.P. No. 1 on 11-8-1980 was also void and illegal. There was also a prayer for permanent injunction restraining the O.Ps. from proceeding further with the order of suspension dated 11-8-1980 and from interfering in any way with the function of the petitioner as the Headmaster of...
Krishna Chandra Pramanik and ors. Vs. Hari Sadan Sahana and anr.
Court: Kolkata
Decided on: Sep-02-1981
Reported in: AIR1981Cal435,86CWN105
Anil K. Sen, J.1. These two revisional applications arise out of as many pre-emption proceedings. Since both of them involve a common question as to whether an application for pre-emption filed on the basis of an inchoate right should be dismissed on the ground of non-maintainability notwithstanding the fact that such a right matured as an effective right pending the proceeding, we have heard them together. There is no dispute about the material facts and they may be set out shortly.2. In C. O. 2141 of 1981, the petitioners claiming themselves to be co-sharers, filed an application for preemption under Section 8 of the West Bengal Land Reforms Act, against the opposite party in respect of a sale in his favour of 48 acres of land appertaining to Plot No. 646 Khatian 682 of Mouza Badanganj, P. S. Goghat, District 24 Parganas. The sale deed was executed on June 14, 1974 and the same was presented for registration on June 15, 1974.The registration was made complete under Section 61 of the ...
United Commercial Bank Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-01-1981
Reported in: (1982)27CTR(Cal)284,[1982]137ITR434(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, the following questions have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the disposal of the appeal by the Tribunal was in accordance with law ? 2. Whether, on the facts and in the circumstances of the case, the order of remand by the Tribunal was legal and valid ?' 2. In order to appreciate these questions it would be proper to refer to the relevant portion of the order of the ITO. The ITO in his order, inter alia, observed as follows :'In the beginning of September, 1971, it was reported in the press that there had been a violation of the foreign exchange regulation by the bank. For instance, the Statesman (Calcutta edition) of 1st September, 1971, contained the following report; Mr. R.B. Shah, Custodian, United Commercial Bank of 10, Brabourne Road, Calcutta, was produced in custody on Tuesday, before Mr. H.N. Sen, Chief Presidency Magistrate, Calcutta, ...
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