Kolkata Court April 1983 Judgments
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PulIn Krishna Roy Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-07-1983
Reported in: (1983)5ITD378(Kol.)
1. These two wealth-tax appeals raise common questions and, therefore, they are disposed of by a single order.2. The assessee claimed exemption of Rs. 1,50,000 under Section 5(1)(iv)(a) (sic) of the Wealth-tax Act, 1957 ('the Act') and limited his claim of exemption to Rs. 1,50,000 as mentioned under this section.This sum of Rs. 1,50,000 is made up of the following amounts for the assessment year 1975-76 : Description of Value as on Value of assets held Assets 13-4-1975 for mere than 6 months continuously prior to The controversy centered round the exemption relating to the moneys in the fixed deposit of Rs. 93,794. The WTO was of the opinion that the assessee cannot get deduction of the debt which he has incurred which is equivalent to the sum claimed as exemption, viz., Rs. 93,794. To clarify the matters little further, it may be mentioned that the assessee admittedly incurred loan of Rs. 4 lakhs and odd from Raja Janoki Nath Roy Ramendra Nath Roy and Co. (P.) Ltd. and out of that t...
Birendra Kumar Bhuwalka Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-06-1983
Reported in: AIR1983Cal273
ORDER1. After hearing Mr. Chakraborty, learned Advocates for the petitioner, and also Mr. Amjad Ali, Advocate appearing cm behalf of the Calcutta Telephones, I deem it just and proper to dispose of this application in the manner following :2. The subject matter of challenge in this application was the disconnection of the telephone of the petitioner, being telephone number 47-7338, on the ground that the petitioner defaulted in payment of telephone charges which is, however, denied by the petitioner whose case is that his telephone connection has been illegally disconnected in spite of the fact that he regularly paid his telephone bills by cheques and immediately on such disconnection he made representation to the Telephone Authorities stating that there has been no default on his part in payment of the telephone charges and as such the connection that has been illegally snapped should be restored immediately. Getting no response from the telephone authorities the petitioner has come u...
Steel Authority of India Ltd. Vs. R.N. Datta
Court: Kolkata
Decided on: Apr-05-1983
Reported in: AIR1984Cal118
ORDERPratibha Bonnerjea, J.1. This is an application by the petitioner Steel Authority of India Ltd. for setting aside the award dated 30-1-1981.2. Pursuant to the invitation to tender No. MP/69132/1B/1311 dated 14-11-73, the respondent submitted a tender dated 23-11-73 for manufacture and supply of 2,40,000 metres of 1/2' M. S. Black Pipes and the same was accepted by the petitioner by acceptance of tender dated 28-2-74. Disputes and differences arose between the parties in connection with the said contract and the same were referred to arbitration in accordance with the arbitration agreement in the contract. It appears from the award dated 30-1-81 that the main claim of the respondent before the joint arbitrators was damages for non-accept-ance of goods by the petitioner. The arbitrators made and published their award dated 30-1-81 in favour of the claimant. R. N. Datta as follows :--'That the respondent to pay to the claimant the sum of Rs. 2,30,814.48 as damages for failure to acce...
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