Kolkata Court November 1982 Judgments
Debpara Tea Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-30-1982
Reported in: [1983]143ITR947(Cal)
Sabyasachi Mukharji, J.1. In view of the facts found by the Tribunal, as recorded in the statement of the case, that the assessee was a lessee having taken lease of certain land from the Government of West Bengal, on the area of 33 acres there was tea plantation earlier which was abandoned and during the accounting period relevant to the assessment year the assessee replanted tea plants on virgin soil of another area of 33 acres, in our opinion, the expenditure of Rs. 48,435 incurred on such plantation could not have been allowed as revenue expenditure. The Tribunal has, however, directed that the development allowance in respect of the replacement of tea bushes should be allowed and further directed the AAC to take that point into consideration. If that is so, in our opinion, the Tribunal arrived at the correct decision and the question should be answered in the affirmative and in favour of the Revenue.2. Parties will pay and bear their own costs.Suhas Chandra Sen, J.3. I agree....
Tag this Judgment!Commissioner of Income-tax Vs. Tapang Light Foundry and Co.
Court: Kolkata
Decided on: Nov-29-1982
Reported in: [1984]147ITR581(Cal)
Sabyasachi Mukharji, J.1. In the instant reference the following questions have been referred to us for answer :' 1. Whether, on the facts and in the circumstances of the case, and on a correct interpretation of the instrument dated 6th June, 1964, the Tribunal was correct in holding that the Hindu deity is a juristic person capable of entering into partnership and as such there was a valid partnership which was entitled to registration ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that it was the shebaits who have become the partners in the firm on behalf of the deities ' 2. In order to appreciate the questions it is necessary to state that the questions arise out of a reference made under Section 256(1) of the I.T. Act, 1961, for the assessment year 1965-66. The assessee is a firm consisting of seven partners which was constituted on the strength of a partnership deed executed on 6th of June, 1964. It had filed an application f...
Tag this Judgment!Susanta Kumar Adhikary and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-29-1982
Reported in: 1983CriLJ772
ORDERAmitabha Dutta, J.1. This revisional application is directed against an order dated 20th April, 1982 passed by the learned Sub-Divisional Judicial Magistrate, Barasat in Customs Case No. 112 of 1982 rejecting the petitioner's application for return of the goods seized by the Customs Officer.2. It appears that the petitioners while they were transporting readymade garments old and used said to be of foreign origin in 28 gunny bags by a Matador van from Maslandapur to Calcutta, were intercepted at Santospur on National Highway-34 on 24th March 1982 at 1 a.m. by the Night Preventive Patrol of the Customs Department, and they were arrested under Section 104 of the Customs Act, 1962. The carrier Matador van and the garments in question were also seized as the petitioners failed to produce any document in support of lawful importation of the goods and the Customs Officer had reason to believe that they were unlawfully imported into India from Bangladesh in contravention of Sections 11 a...
Tag this Judgment!Eastern Dooars Tea Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-27-1982
Reported in: (1984)7ITD820(Kol.)
1. This appeal is directed against the order of the Commissioner under Section 263 of the Income-tax Act, 1961 ('the Act'), in respect of the assessment year 1977-78, holding that the order of the ITO allowing carry forward of business loss and unabsorbed depreciation of Rs. 1,15,126 to the assessee-company was erroneous and prejudicial to the interests of the revenue and directing him to withdraw the said benefit allowed to the assessee and increase the total income of the assessee for the aforesaid assessment year by the corresponding amount so that it will ultimately stand assessed at Rs. 1,70,274.2. The circumstances in which the Commissioner interfered with the order of the ITO may be noted. Sidley Dooars Tea Co. Ltd. and Eastern Dooars Tea Co. Ltd. evolved a scheme of amalgamation of the former company with the latter and, accordingly, the shareholders of the two companies passed resolutions. The scheme formulated for amalgamation between the two companies was ultimately put up ...
Tag this Judgment!University of Calcutta Vs. Sm. Sweety Agarwal and ors.
Court: Kolkata
Decided on: Nov-26-1982
Reported in: AIR1983Cal427
Ramendra Mohan Datta, J.1. The appea] arises from the judgment and order dated April 16, 1979 passed by T. K. Basu, J. inter alia, directing a writ of mandamus to be issued in the State Government authorities command-ing them to admit the petitioner to the M.B.B.S. course of study and giving consequential directions thereon.2. The facts shortly are that the respondent No. 1 Sweety Agarwal passed the Higher Secondary Examination in 1976 in the First Division. Af that relevant time the Higher Secondary course was up to the eleventh class in the school. Thereafter the respondent appeared and passed the Joint Entrance Examination held in 1976 for admission to the Pre-Medical Course. The respondent was selected for admission to Dr. R. Ahmed Denial College, Calcutta. The respondent got herself admitted to the Pre-Medical Course at the said Denial College after completion of necessary formalities in that regard including execution of a bond dated 11th Nov. 1976 for serving the Slate Governmen...
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