Kolkata Court June 1983 Judgments
Commissioner of Income-tax Vs. Sijua (Jharriah) Electric Supply Co. Lt ...
Court: Kolkata
Decided on: Jun-30-1983
Reported in: (1983)37CTR(Cal)319,[1984]145ITR740(Cal)
Suhas Chandra Sen, J.1. The following question of law has been referred at the instance of the Commissioner of Income-tax under Section 256(1) of the I.T. Act, 1961:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 66,964 appropriated towards 'Reserve for contingencies' is an allowable deduction in computing the assessee's business income from electric supply undertaking ?'2. The facts relevant for this question stated by the Tribunal are as under:'The assessee is an electric supply undertaking engaged in the business of generation and distribution of electricity and is governed by the Electricity (Supply) Act, 1948. As per paragraphs III to V of the Sixth Schedule to the aforementioned Act, it had to create a reserve called 'Contingencies Reserve', to be utilised for the purposes set out in paragraph V of the said Sixth Schedule. In compliance with the provisions of the said Act, the assessee-company appropriated an amou...
Tag this Judgment!Smt. Nanda Ghosh Dastidar and ors. Vs. Guru Nanak Education Trust and ...
Court: Kolkata
Decided on: Jun-27-1983
Reported in: AIR1984Cal40
M.M. Dutt, J.1. This application has been filed by the appellants who are the teachers of the Central Model School situate, at 220/2, Lower Circular Road, Calcutta, praying for the stay of the interim order dated May 10, 1983 passed by Barooah, J staying the operationof the order dated May 7, 1983 of the President of the West Bengal Board of Secondary Education appointing an administrator to take charge of the management of the said School. The said interim order was passed by the learned Judge while issuing a Rule Nisi on the application under Article 226 of the Constitution made by Gurh Nanak Education Trust and others, inter alia, challenging the appointment of the administrator by the President of the West Bengal Board of Secondary Education.2. In the writ application, it has been inter alia alleged that the said school is a minority school of the Sikh community in the State of West Bengal, and that in view of the provisions of Articles 26 and 30 of the Constitution the West Bengal...
Tag this Judgment!Ganpatrai Agarwall Vs. the Fertiliser Corporation of India
Court: Kolkata
Decided on: Jun-27-1983
Reported in: AIR1984Cal35
Pratibha Bonnerjea, J.1. The long history of this case is as follows:--The petitioner entered into a contract with the respondent for purchase of abandoned fertiliser plants for Rupees 40,02,500/- on 'as is where is'' basis pursuant to respondent's invitation to tender No. 14/80 dated 30-5-1980. The terms of the said contract are contained in the petitioner's offer dated 23-5-1980 and the respondent's letter of acceptance dated 30-5-1980. By this letter, the respondent (hereinafter referred to as the FCI) admitted having received Rs. 5,00,000/-from the petitioner by way of earnest money. The petitioner was to pay Rs. 5,00,00,000/- by way of security deposit. By this letter of acceptance, the FCI adjusted this aforesaid earnest money against the said security and directed the petitioner to pay the balance Rs. 45.00.000/- within 15 days in the manner as follows:-- (1) Rs. 5,00,000/- by crossed bank draft. (2) Rs. 40,00,000/- by unconditional and irrevocable bank guarantee. 2. Pursuant to...
Tag this Judgment!Commissioner of Income-tax Vs. C.L. Bahri and Sons
Court: Kolkata
Decided on: Jun-27-1983
Reported in: [1984]149ITR195(Cal)
S.C. Sen, J.1. The Tribunal has referred the following question under Section 256(2) of the I.T. Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the amount payable under Section 271(1)(a) of the Income-tax Ad:, 1961, shall bo calculated with reference to the actual amount of tax due and payable by the assessee on the date of imposition of the penally '2. The assessee, M/s. C. L. Bahri & Sons of Howrah, was assessed to income-1ax in the status of U.R.F. The year of assessment involved is 1961-62 for which the relevant previous year ended on March 31, 1961. For the year under consideration, the assessee did not. file its return of income within the time allowed under Section 22(1) of the Indian I.T. Act, 1922. The assessee also failed to file the return within the time allowed by the notice served on it under Section 148 of the 1961 Act. A return was, however, filed by the assessee on April 20, 1964. Since the return was file...
Tag this Judgment!Commissioner of Income-tax Vs. Ellenbarrie Tea Company Ltd.
Court: Kolkata
Decided on: Jun-27-1983
Reported in: [1984]146ITR617(Cal)
R.N. Pyne, J.1. In this reference under Section 256(2) of the I.T. Act, 1961, the following question has been referred to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was no mistake apparent from the record and as such the ITO was not justified in passing the order under Section 154 of the I. T. Act, 1961, and in that view cancelling the order under Section 154 of the said Act ?'2. The assessee is a company and the assessment year involved is 1973-74 for which the relevant accounting period ended on December 31, 1972.3. The assessee deals in tea and has business in share dealing. Besides these, the assessee has income from dividends. In the original assessment made on December 24, 1974, the ITO allowed the deduction as claimed by the assessee under Section 80M of the Act in respect of certain dividend income received by the assessee. Subsequently, the ITO was of the view that since the total...
Tag this Judgment!Dr. B.N. Mitra Vs. Indian Airlines
Court: Kolkata
Decided on: Jun-24-1983
Reported in: (1983)IILLJ350Cal
P.K. Banerjee, J.1. This Rule is directed against the order of compulsory retirement of the petitioner from the service of the Indian Airlines Corporation with effect from 31st March, 1982 in terms of the Service Rule and Regulation. The impugned order is quoted herein at page 96 of the petition which is as follows:FromDeputy Managing DirectorIndian Airlines,Headquarters.ToDr. B.N. Mitra,Assistant Chief Medical Officer,Indian Airlines,Eastern Region,Calcutta.Ref: HP001/M-2501Date: 30th March, 1982.This is to inform you that it has been decided to retire you from the service of Indian Airlines with effect from the afternoon of 31st March, 1982 in terms of Service Rule 12 of Service Regulations as applicable to you. Accordingly, you will stand relieved with effect from the close of working hours on 31st March, 1982.A crossed cheque No. OC 555649 for Rs. 12,903 in lieu of three months' notice period is enclosed herewith.Your accounts will be settled by Finance Department, Eastern Region, ...
Tag this Judgment!Hiralal Roy and ors. Vs. Smt. Mati Rani Ghosh and ors.
Court: Kolkata
Decided on: Jun-23-1983
Reported in: AIR1984Cal151
ORDERArun Kumar Janah, J.1. In this Rule the petitioners are challenging an order dated July 15, 1981 passed by the Munsif, Second Additional Court. Alipore, in Title Suit No. 63 of 1975 which was instituted by the opposite party 1 against the petitioners as well as the opposite parties 2 and 3 for declaration of title to certain lands and for recovery of possession thereof. The said suit was decreed by the trial court but on appeal the lower appellate court remanded the suit to the trial court on the ground that after remand the plaintiff should be given an opportunity to amend the plaint so that the suit may not fail on the technical ground that the plaintiff had not asked for recovery of possession in respect of a portion of the land which in the opinion of the lower appellate Court was not in possession of the plaintiff. After the suit went back to the trial court, the plaintiff filed an application for amendment of the plaint on June 3, 1981 pursuant to the liberty given by the lo...
Tag this Judgment!Bejoy Mondal and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-23-1983
Reported in: 1984CriLJ518
B.C. Chakrabarti, J.1. This revisional application is directed against an appellate judgment affirming an order of conviction and sentence under Section 411, I. P. C. passed in G. R. Case No. 314 of 1974 of the second court of Judicial Magistrate, Rampurhat.2. On the complaint of one Nidhu Ranjan Sarkar (P. W. 1) that a theft was committed in his tailoring shop on the night between 17-7-1974 and 18-7-1974 the case was started. In the complaint it was started that the miscreants had broken open the shop room and carried away two Usha sewing machines along with the wooden frames, one Usha deluxe table fan and some tailoring materials. In the F. I. R. the informant gave the names of 3 of the petitioners, viz., petitioners Nos. 1-3 whom he suspected to be involved in the commission of the crime. The police after taking up investigation took the suspects as a also the petitioner No. 4 into custody. The articles, viz., 2 Usha sewing machines and the Usha table fan were said to have been reco...
Tag this Judgment!Md. Akram Vs. the State
Court: Kolkata
Decided on: Jun-22-1983
Reported in: 1984CriLJ520
B.C. Chakrababti, J.1. These two appeals -: one at the instance of Md. Akram alias Akram and the other at the instance of Arun Kumar Dey alias China Bagha alias Sk. Bagha and Md. Akram arise out of an order of conviction and sentence passed by the learned Additional Sessions Judge 2nd Court, Alipore under Section 302/34, I. P. C.2. This judgment shall govern both the appeals.3. The appellants along with one Bejoy Singh were placed on trial to face charge under Section 302/34, I. P, C. for committing murder of one Uday Singh Roy on March 29, 1980 at the ' crossing of Vivekananda Road and Baldeopara Road. Bojoy Singh Roy was acquitted of the charge while the two appellants have been found guilty and sentenced to imprisonment for life.4. The prosecution case, in brief, is as follows: On 29-3-1980 at about 9/30 P.M. the complainant Sachin Kolay along with some of his friends were gossiping near the crossing of the two roads aforesaid. The victim Uday and Mahadeb were talking at a distance ...
Tag this Judgment!Commissioner of Wealth-tax Vs. Sri Naurangrai Agarwalla
Court: Kolkata
Decided on: Jun-20-1983
Reported in: [1985]155ITR752(Cal)
Suhas Chandra Sen, J. 1. At the instance of the CWT, West Bengal-XIII, the Tribunal has referred the following question of law to this court under Section 27(1) of the W.T. Act:'Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 5(1)(iv) of the W.T. Act, 1957, the Tribunal was correct in holding that the assessee was entitled to exemption from wealth-tax in respect of a part of the house property owned by the firm of M/s. Poolchand Bros. & Co. of which he was a partner ?'2. The assessee is a partner heaving 1/4 share in the firm, M/s. Poolchand Bros. & Co. The firm owned a house property which was used by the partners for their residence. According to the firm's balance-sheet, the value of the property was Rs. 1,29,804. The WTO valued it at Rs. 3,00,000. The assessee had shown the value of his share in property at Rs. 31,201. The WTO added the difference of Rs. 43,799 to the net wealth of the assessee.3. The assessee preferred an appe...
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