Kolkata Court May 1982 Judgments
Sm. Santoshini Bose-trustee Vs. Shib Sankar Das
Court: Kolkata
Decided on: May-31-1982
Reported in: AIR1983Cal123,86CWN941
ORDERB.N. Maitra, J. 1. A preliminary objection has been taken by Mr. Bhattacharjee that the revisional application is not maintainable because the only course open to the petitioner was to prefer an appeal. 2. The learned Advocate appearing on behalf of the petitioner has referred to the cases of S. S. Khanna v. F. J. Dillon : [1964]4SCR409 and Sanatan v. Hakim in : AIR1977Ori194 . It has been contended that the plaintiff prayed for eviction on various grounds and many issues were framed. The learned Appellate Court reversed the findings only on two points, viz., the alleged requirement of the plaintiff and on the question whether the roof of the house was damaged by affixing the antenna for the T. V. The other points have not been reversed The order of remand has been made by the appellate Court only on these two points. So, there will be no de novo trial. According to the provisions of Rule 23A of Order 41 of the Civil P. C. there will be a retrial only when there is an order for de...
Tag this Judgment!Sushil Majumdar Vs. Sova Rani Biswas
Court: Kolkata
Decided on: May-31-1982
Reported in: AIR1983Cal57,86CWN947
B.C. Chakrabarti, J.1. This appeal by the plaintiff arises out of a petition under Section 20 of the Arbitration Act registered as Title Suit No. 1085 of 1981 of the City Civil Court at Calcutta.2. The plaintiff-appellant's case as made out in the application under Section 20 is as follows :--The plaintiff and the 3 defendants were co-partners carrying on business under the name and style of M/s. New Book Agency as publishers and book sellers each having 1/4th share in respect of the profits and losses of the said business. Originally this partnership was in the name of Hem Chandra Biswas since deceased, the plaintiff and defendants 2 and 3. A partnership agreement by and between them was executed on 2lst April, 1975. After the death of Hem Chandra Biswas, his widow defendant No. 1 was taken in as a partner and a new agreement was executed on Dec. 29, 1978 for carrying on the same business. Clause 10 of the deed of partnership provides that no partner shall be competent to connect or a...
Tag this Judgment!Commissioner of Income-tax Vs. Saradeswar Siva Linga and ors.
Court: Kolkata
Decided on: May-31-1982
Reported in: [1983]140ITR953(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 assessee, the deity, Sri Sri Saradeswar Siva Linga was entitled to deduct the expenditure incurred for its own pujas as an annual charge under Section 24(1)(iv) of the Income-tax Act, 1961, in computing its income under the head 'Income from house property'? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was, right in holding that expenditure incurred for the puja of the deity was an annual charge within the meaning of Section 24(1)(iv) of the Income-tax Act, 1961, and was, therefore, deductible in computing the income under the head 'Income from house property'?' 2. The assessee is an artificial juridical person (hereinafter referred to as 'the respondent'). Late Sm. Akshay Kumari Devi, wife of late Arun Kumar T...
Tag this Judgment!Bengal Coal Co. Ltd. Vs. Barhan Gope
Court: Kolkata
Decided on: May-31-1982
Reported in: (1983)IILLJ86Cal
Sambhu Chandra Ghose, C.J.1. This is an appeal from the judgment of the Commissioner, Workmen's Compensation Tribunal. The claimant resnon dent was a workman employed by a contractor with the appellant alleged to have received personal injury by accident arising out of and in the course of his employment on the 12th January, 1967. The cause of the injury was that while he was working as a surface talwan, coal fell upon his waist, both legs and feet. The claimant alleged that he had sustained injuries in the waist, both legs and feet. The monthly wages of the claimant amounted to Rs. 150/200. In the written statement filed by the appellant, the appellant denied any liability. According to the appellant, the claimant sustained injury to his left leg only and nowhere else. The claimant, according to the appellant, completely recovered from the effect of the injury and resumed his duty on 25th January, 1967 and since then has been working without loss of efficiency and reduction in his ear...
Tag this Judgment!Union of India (Uoi) Vs. Manton Company Ltd.
Court: Kolkata
Decided on: May-28-1982
Reported in: AIR1982Cal461,86CWN832
Anil K. Sen, J.1. This is an application under Article 227 of the Constitution at the instance of Union of India (hereinafter referred to as the petitioner) and it arises out of a proceeding for eviction under Public Premises (Eviction of Unauthorised Occupants) Act, 1971 (hereinafter referred to as the said Act of 1971).2. On September 19, 1963, the petitioner purchased premises Nos. 13, 13/1, 13/2 and 13/3, Old Court House Street and Nos. 1. 2 and 2/1, Mangoe Lane, Calcutta. The opposite party herein M/s. Manton Company Ltd. (hereinafter referred to as the opposite party) who was a tenant in occupation of premises Nos. 1, 2 and 2/1', Mangoe Lane and portions of premises Nos. 13, 13/1, 13/2 and 13/3. Old Court House Street, since before such purchase by the petitioner became a tenant under the petitioner on attornment,3. By a notice to quit dated April 22, 1964, the petitioner determined the tenancy in favour of the opposite party with the expiry of the month of May 1964 and called up...
Tag this Judgment!Commissioner of Income-tax Vs. Bhagwan Ltd.
Court: Kolkata
Decided on: May-24-1982
Reported in: (1983)32CTR(Cal)35,[1983]144ITR699(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 right in law in annulling the reassessments under Section 147(a) for the assessment years 1959-60, 1961-62 and 1962-63?'2. There is some mistake in the question referred to this court. The proper question which the Tribunal wanted, in our opinion, to refer was :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct or justified in law in holding that the reassessments under Section 147(a) for the assessment years 1959-60, 1961-62 and 1962-63 were bad and as such were liable to be annulled under Section 147(a) of the Income-tax Act, 1961 ?'3. The assessments for the assessment years 1959-60, 1960-61, 1961-62 and 1962-63 were reopened by the ITO under Section 147(a) of the I.T. Act, 1961. The assessment year 1960-61 is not under reference. ...
Tag this Judgment!Commissioner of Income-tax Vs. Orissa Steel Corporation Pvt. Ltd.
Court: Kolkata
Decided on: May-24-1982
Reported in: (1982)31CTR(Cal)160,[1983]144ITR662(Cal)
Sabyasachi Mukharji, J.1. In this application under Section 256(1) of the I.T. Act, 1961, the Tribunal has referred to this court the following two questions:'1. Whether, on the facts and in the circumstances of the case, and in the light of Section 68 of the Income-tax Act, 1961, the Tribunal is right in holding that the sums introduced in the books of the assessee for the year ending 31st December, 1961, but credited before 1st April, 1961 (representing the assessee's income from undisclosed sources), cannot be brought to tax for the assessment year 1962-63 ? (2) Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 68 of the Income-tax Act, 1961, the Tribunal is right in holding that the cash credits in the books of the assessee for the previous year ending 31st December, 1961 (relevant to the assessment year 1962-63) and representing the assessee's income from undisclosed sources, but falling within the financial year 1960-61 having ...
Tag this Judgment!Commissioner of Income-tax Vs. D. Waldie and Co. (Lead Oxides) Ltd.
Court: Kolkata
Decided on: May-24-1982
Reported in: [1983]142ITR614(Cal)
Sabyasachi Mukharji, J. 1. In these references under Section 256(2) of the I.T. Act, 1961, the following two questions have been referred to this court :'I. Whether, on the facts and in the circumstances of the case the Tribunal was right in holding that the amount shown as reserve for loss on future contracts was a reserve within the meaning of Sub-rule (iii) of Rule 1 of the Second Schedule to the Companies (Profits) Surtax Act, 1964 ? 2. Whether, on the facts and in the circumstances of the case, and on a proper understanding of the principle laid down by the Supreme Court in the case of Metal Box Company of India Ltd. v. Their Workmen : (1969)ILLJ785SC , the Tribunal was right in holding that the amount shown as reserve for loss on future contracts was not in the nature of a provision made against anticipated losses and contingencies ?' 2. The references arise under the C.(P.)S.T. Act, 1964, for the assessment years 1966-67 and 1967-68, for which the previous years were 31st Octobe...
Tag this Judgment!Commissioner of Income-tax Vs. Bharat Luxmi Co. Ltd.
Court: Kolkata
Decided on: May-24-1982
Reported in: [1983]142ITR624(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 66(2) of the Indian I.T. Act, 1922, as directed by this court, the Tribunal has referred the following questions to this court : 1957-58 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of rupees one lakh thirty thousand and five hundred was not a capital loss ?' 1958-59 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 4,04,360 was not a capital loss ?' 1959-60 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 1,34,680 was not a capital loss ?' 1960-61 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assesses was entitled to the carry forward of losses of the assessment years 1957-58 to 1959-60 ?', 1961-62 : 'Whether, on the facts and in the circumstances of the case, the Tribuna...
Tag this Judgment!income-tax Officer Vs. Alkali and Chemical Corporation
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-14-1982
Reported in: (1983)3ITD80(Kol.)
1. The appellant-revenue by their instant appeal challenge the first appellate order dated 13-11-1980, of Shri K.C. Chand, the learned Commissioner (Appeals), Calcutta, for the assessment year 1974-75, on the following grounds : 1.That the learned Commissioner of Income-tax (Appeals) has erred in law in holding that Section 40(c) applies only to a natural person and not to a juridical person and in that view was not justified in quashing the assessment. 2. That on the facts and in the circumstances of the case the learned Commissioner of Income-tax (Appeals) erred in holding that the Income-tax Officer had erroneously applied the provisions of Section 147 without giving his finding on the jurisdiction of the Income-tax Officer and in quashing the assessment.2. The respondent-assessee is a resident limited company and the method of accounting is mercantile. The relevant accounting period is the year ending 30-9-1973.3. The assessment originally framed was reopened by initiating reasses...
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