Kolkata Court March 1982 Judgments
Century Enka Ltd. Vs. Income-tax Officer, Central Circle and ors.
Court: Kolkata
Decided on: Mar-18-1982
Reported in: [1983]143ITR629(Cal)
M.N. Roy, J.1. The petitioner, Century Enka Ltd. (hereinafter referred to as the ' said company '), was incorporated for the object, inter alia, of ' carrying on the business of manufacturers and processors of polymide, polyester, rayon or any other types of man-made fibres ; of silk, wool, cotton or any other types of natural fibres ; or in general or any fibres, filaments, yarns and fabrics (whether textile, felted, looped or otherwise) manufactured and/or processed from any base, whether organic or inorganic or compounds of mixtures thereof, by physical, chemical or any other process of treatment now prevalent or as may be devised in future, and of spinning, blending, combing, weaving, knitting, bleaching, processing, dyeing, printing, making or otherwise turning to account any other fabrics or finished articles thereof and of manufacturing the chemicals, dyestuffs, equipments, washing, bleaching and dyeing materials, raw materials, packing materials, and all other requisites needed...
Tag this Judgment!Shalimar Impex Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-17-1982
Reported in: (1982)1ITD799(Kol.)
1. The first dispute in this appeal is with regard to the disallowance of commission of Rs. 23,878 claimed by the assessee-company as having accrued and arisen during the previous year under consideration. The assessee is a company which was incorporated on 28-12-1976. Its accounting period ended on 31-12-1977. Its main object is to export goods from India to outside countries. With a view to accomplish the above object, it appointed many agents in foreign countries, the details of which have been given at page 1 of its paper book.Agreements were entered into by the assessee with them. A copy of the agreement with Misr Import & Export Co., Cairo, has been filed before me and it was stated on behalf of the assessee that other agreements are similar. It appears from the aforesaid agreement that the agent was to develop and expand the sale of the products of the assessee within the territory for which it was appointed (Clause 3), that the principal (i.e., the assessee) was to deliver...
Tag this Judgment!Periwal Packing Industries Pvt. Ltd. Vs. the Fertilizer and Chemicals ...
Court: Kolkata
Decided on: Mar-16-1982
Reported in: AIR1982Cal350
ORDERDipak Kumar Sen, J. 1. Periwal Packing Industries Pvt. Ltd., the plaintiff, instituted this suit on or about the 25th November 1980 against the Fertiliser And Chemicals Travancore Ltd., the defendant, claiming inter alia a decree for Rs-75,237.37, alternatively, an enquiry into the damages and a decree on the amount ascertained costs and other reliefs. 2. The plaintiff's case is that an agreement was entered into by and between the plaintiff and the defendant on or about the 15th July 1977 where-under the plaintiff agreed to sell jute bags of specified quality and quantity at agreed rates to the defendant under inter alia the following terms and conditions recorded in the correspondence had between the parties and also in a purchase order issued by the defendant to the plaintiff: (a) 90% of the value of the goods supplied would be paid through the State Bank of India and the balance 10% would be paid within 30 days after the receipt of the goods at site. (b) In case the plaintiff...
Tag this Judgment!Surendranath Gangopadhyaya Trust Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-16-1982
Reported in: (1982)29CTR(Cal)44,[1983]142ITR149(Cal)
Sabyasachi Mukharji, J. 1. The assesses is a trust and the ITO while making the assessment for the year 1974-73 held that the shares of the beneficiaries were indeterminate. He took the status as association of persons but held that the basic exemption of Rs. 5,000 as available to the association of persons under the Finance Act was not applicable to theassessee's case. The ITO determined the income at Rs. 6,500. When the matter went up in appeal before the AAC he did not accept the assessee's contention regarding the allowance of basic exemption of Rs. 5,000. He allowed deduction of Rs. 3,000 under Section 80L of the I.T. Act, 1961. Thereupon, the matter went up before the Tribunal. It was submitted on behalf of the assessee that the provisions of Section 164 of the I.T. Act were not applicable to the total income of the trust and it was submitted further that on the basis of the trust deed the shares of the beneficiaries should be held to be determinate. It was also contended that ev...
Tag this Judgment!Mst. Sahida Bibi Vs. Sk. Golam Muhammad
Court: Kolkata
Decided on: Mar-15-1982
Reported in: AIR1983Cal216,86CWN727
Chittatosh Mookerjee, J. 1. On 14th May, 1971 a registered deed of agreement was made between the plaintiff-respondent and the defendant-appellant under which the defendant appellant contracted to sell Premises No. 9/1/C, Ekbalpur Lane measuring 3 cottahs 14 ohittaks 20 sq. ft. of land with structures standing thereon to the plaintiff-respondent at a price of Rs. 30,000/-. It is also admitted that at the time of the execution of the said agreement, the plaintiff-respondent had paid to the defendant-appellant a sum of Rs. 9,999/- by way of earnest money and part payment in terms of the said agreement. The learned subordinate Judge, 5th Court, Alipore has decreed the suit for specific performance of the said agreement of sale dated 14th May, 1971, inter alia, directing the defendant to execute and register the deed of conveyance in respect of the suit property in favour of the plaintiff on accepting the balance consideration of Rs. 20,001/-. The learned subordinate Judge has rejected the...
Tag this Judgment!Dr. Miss Ruby Sett Vs. University of Calcutta and ors.
Court: Kolkata
Decided on: Mar-15-1982
Reported in: AIR1982Cal351
ORDERB.C. Ray, J. 1. The petitioner who appeared in the admission test of M. D. Course in General Medicine under the University of Calcutta which was held on 14-7-81 at the Institute of Post Graduate Medical Education and Research has come up with this application with this grievance that though out of 75 questions she answered 74 questions correctly and though her academic career was all along brilliant and she was entitled to get the 20 marks set apart for good academic career was not properly considered, rather discriminated upon and as such her name was not included in the list of successful candidates for being admitted in the said M. D. Course in Medicine. It has also been stated in this petition that the examiners did not properly value and/ or assess the answer scripts of the petitioner vis-a-vis the answer scripts submitted by the other examinees and as a result the petitioner was not selected in the said admission test and her name was not enlisted as one of the successful ca...
Tag this Judgment!Rupchand Mullick and anr. Vs. Controller of Estate Duty
Court: Kolkata
Decided on: Mar-15-1982
Reported in: (1982)30CTR(Cal)106,[1983]143ITR103(Cal)
Sabyasachi Mukharji, J.1. Kumar Kartick Churan Mullick died at Calcutta on 17th November, 1955. By his last will and testament the deceased had appointed the accountable persons, being two of his sons, as the executors and also trustees in respect of certain trusts created by the said will which was proved, and probate whereof was granted to the said accountable persons by the Hon'ble High Court at Calcutta on or about 20th March, 1958, in probate proceedings No. 242 of 1957. In the premises the accountable persons filed return under the E.D. Act, 1953, in (Form) E.D.-1 on 8th October, 1956, and subsequent rectifications made therein from time to time by the accountable persons. The Dy. Controller of Estate Duty, Eastern Zone, Calcutta, made an assessment on the 22nd July, 1958, under the E.D. Act, 1953, determining the principal value of the estate of the deceased at Rs. 24,85,971 and the duty payable thereon was fixed at Rs. 5,47,041.31. It appears from the said estate duty assessmen...
Tag this Judgment!Wealth-tax Officer Vs. Smt. Uma Rani Choudhurani
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-12-1982
Reported in: (1982)1ITD745(Kol.)
1. These 14 appeals by the revenue are directed on the common ground that the AAC erred in facts as well as in law in excluding the value of compensation, amounting to Rs. 2,52,200, receivable by the assessee from her total net wealth.2. Before partition of India in 1947 the assessee was residing in East Pakistan (now Bangladesh) and owning certain immovable properties.After the partition, the assessee left Bangladesh for good, came to India and since then she has been residing in West Bengal. The properties left by her in Bangladesh were seized by the Government of that country and were declared as enemy property. Subsequently, the Government of India invited from the persons leaving their properties in Bangladesh the details of such properties and the quantum of such losses suffered in respect of seizure of their properties with their respective claim for compensation. Accordingly, the assessee furnished details required in the proforma prescribed for the purpose and claimed compens...
Tag this Judgment!Omprakash Patwarika Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-12-1982
Reported in: AIR1982Cal340
ORDERSuhas Chandra Sen, J.1. By a Tender Notice No. 4A 81-82 dt. 4th May, 1981, the Divisional Rly. Manager, Eastern Rly., invited tenders for execution of new works, works for additions and alterations as also repairs and maintenance works of miscellaneous nature for Zone No. 108 from 1st July 1981 to 30th June, 1982, on the terms and conditions mentioned in the Tender Notice. The notice was issued by the Office of the Divisional Railway Manager, Eastern Railway. The petitioner, Om-prakash Patwarika, one Bijoy Sankar Bohra and Santosh Kumar Sharma submitted their tenders in response to the aforesaid notice. The tenders were also submitted on 17th June, 1981, and were opened in the presence of the representatives of the tenderers. It appears that the rates quoted by Omprakash Patwarika, the petitioner herein, were the lowest Santosh Kumar Sharma's quotations were on the whole the highest of the three tenders that were submitted. By a memo dated 5th Aug. 1981, the Divisional Engineer as...
Tag this Judgment!income-tax Officer Vs. Sangit Kala Mandir
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-10-1982
Reported in: (1982)2ITD17(Kol.)
1. The learned Appellate Assistant Commissioner of Income-tax (Central), Range-I, Calcutta, has erred in holding that Sangit Kala Mandir was an institution established wholly for charitable purposes and hence exempt under Section 11 of the Income-tax Act, 1961. 2. On the facts and in the circumstances of the case, the learned Appellate Assistant Commissioner of Income-tax (Central), Range-I, Calcutta, was not justified in holding the objects of the assessee as public charitable ones and, on that ground, in deleting the addition of interest income of Rs. 82,612 from loans advanced to outsiders as exempt under Section 11 being wholly held under trust/other legal obligation for charitable purposes. 3. On the facts and in the circumstances of the case, the learned Appellate Assistant Commissioner of Income-tax (Central), Range-], Calcutta, was not justified in deleting the net surplus of Rs. 691 as being the surplus out of the receipts from the outsiders.2. The assessee is a society, regi...
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