Kolkata Court December 1983 Judgments
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Kailas Prosad Musaddi Vs. the State
Court: Kolkata
Decided on: Dec-08-1983
Reported in: 1984CriLJ1259
B.C. Chakrabarti, J.1. This revisional application is directed against an order dated 24.9.1981 passed in D.E.B.G.R. Case No. 527 of 1974. The petitioner No. 1 is a partner of a partnership firm, M/s. Sree Durga Oil Mills and the petitioner No. 2 is its manager. A licence was issued in favour of the firm for carrying on business as a dealer in kerosene oil. On 15.9.1974 the officer-in-charge of Mahadipur Camp lodged a written complaint with the Englishbazar Police Station that upon checking the stock of kerosene oil at the premises of the said firm, the petitioner No. 2 produced the stock register which was found to be written up to 13.9.1974. On an allegation that the accused persons had violated the West Bengal Kerosene Control Order, 1968 in so far as they did not maintain daily accounts up-to-date, the reserve stock was seized and the petitioner No. 2 was taken into custody. Subsequently charge-sheet was submitted and petitioner No. 1 thereafter surrendered in Court. May 16, 1979 w...
Commissioner of Income Tax Vs. Parvati Devi Kalvani.
Court: Kolkata
Decided on: Dec-08-1983
Reported in: (1984)39CTR(Cal)241
: Satish Chandra, C.J. - The Tribunal has referred for the opinion of this Court the following questions :'Whether, on the facts and in the circumstances of the case and on a proper interpretation of the partition deed, the Appellate Tribunal was justified in holding that a partial partition within the meaning of clause (b) of the Explanation to section 171 of the Income Tax Act, 1961 had taken place amongst the members of the assessee Hindu Undivided Family on 30-61964 ?'The Tribunal had answered this question in favour of the assessee principally on the basis of its decision in the case of Hoshiari Lal Kalvani & Ors., Jalpaiguri came up for hearing before this Court and the view of the Tribunal was upheld on 15-1-1981 in ITR No. 249 of 1974, CIT v. Hoshiari Lal Kalvani & Ors., Jalpaiguri . There precisely the same question was decided. It was held that partial partition within the meaning of cl. (b) of the Explanation to s. 171 of the IT Act, 1961 had taken place amongst the members...
Commissioner of Income-tax Vs. National Razors and Blades Pvt. Ltd.
Court: Kolkata
Decided on: Dec-02-1983
Reported in: [1985]153ITR593(Cal)
Satish Chandra, C.J.1. For the assessment year 1962-63 (previous year being the financial year ending March 31, 1962), the assessee returned an income of Rs. 10,790. The assessment was, however, completed on a total income of Rs. 1,90,293 by an assessment order passed on March 20, 1967.2. The ITO, on March 29, 1968, passed an order under Section 104 of the I.T. Act, 1961, raising a demand of additional super-tax of Rs. 34,342. He found that the assessee had a distributable surplus, of Rs. 92,545 which should have been distributed and hence an additional super-tax at 37 per cent. was payable under Section 104 of the I.T. Act, 1961.3. The assessees went in appeal. The AAC upheld the order of the ITO.4. The assessee then went up to the Tribunal. The Tribunal upheld the assessee's case and quashed the order, under Section 104 particularly on the ground that in the meanwhile the order imposing penalty for the same matter had been quashed.5. At the instance of the Revenue, the Tribunal has r...
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