Kolkata Court January 1984 Judgments
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Surajmull Gouti Vs. Controller of Estate Duty
Court: Kolkata
Decided on: Jan-13-1984
Reported in: [1985]153ITR629(Cal)
Dipak Kumar Sen, J. 1. The facts found or admitted and the proceedings leading up to this reference under Section 64(1) of the E.D. Act, 1953, are as follows: The estate involved is that of Madanchand Gouti, who died on March 18, 1966. During his lifetime, the deceased had been a partner, having 12.5% share in a firm carrying on business in the name and style of 'Chouthmull Jaychandlal Gouti', hereinafter referred to as the said firm. 2. During his lifetime, the deceased had made a gift of Rs. 10,000 to Sumatichand Gouti, his grandson, a minor and another gift of Rs. 80,001to Ranjitmal Gouti, his nephew, also a minor. The said gifts were made by way of two trusts and the amounts of the gifts were made over in cash to Jaychandlal Gouti and Dharamchand Singhi who were appointed as trustees. 3. The trustees executed two deeds of trust on March 24, 1961, and April 1, 1963, recording the said gifts and the trusts. 4. Both the deeds provide as follows: 'We, the executors and other trustees a...
Sailendra Nath Chatterjee Vs. the State
Court: Kolkata
Decided on: Jan-12-1984
Reported in: 1984CriLJ1036
B.C. Chakrabarti, J.1. This is a revisional application at the instance of the accused and is directed against an appellate order directing retrial of the petitioner on a charge under Section 406. I.P.C.2. The petitioner was found guilty by the trial Court and convicted under Section 406, I.P.C. and sentenced to suffer S.I. for, three months and to pay a fine of Rs. 5,000/-, in default to S.I. for two years.3. The petitioner was the Secretary of Benimadhab Higher Secondary School at Sheakhala during 1971 and for a part of 1972. The said school had a savings Bank account with the United Bank of India and the appellant, as the Secretary of the school used to operate the said accounts. The allegation against the petitioner was that on 20.9.1971 he had withdrawn a sum of Rs. 8,500/- from the savings Bank account of the school by issuing a cheque and misappropriated the amount. It was the further allegation that on 17.1.1972 the petitioner was entrusted with Rs. 27,600/- being a portion of ...
Express Newspapers Ltd. Vs. Girdharilall Jhajharia and ors.
Court: Kolkata
Decided on: Jan-11-1984
Reported in: AIR1984Cal389
ORDERPratibha Bonnerjea, J. 1. This suit was instituted by the plaintiff against one Nand Kishore Jhajharia in 1963 for recovery of money lent and advanced. It is an admitted position that Girdharilall Jhajharia, the eldest son of Nand Kishore since deceased, was looking after the suit on behalf of his father during his lifetime, Nand Kishore Jhajharia died on 20-10-1975 but the information of his death was not given to the plaintiff until 19-9-1978 when the suit was called on for the hearing on that day. M/s. Mukherjee & Biswas was the advocate on record of Nand Kishore Jhajharia. On 13-11-1978 the plaintiff applied for substitution of the heirs of Nand Kishore Jhajharia with a prayer for setting aside the abatement and condoning the delay. It appears from the joint affidavit of service of Bishambhar Kundu and Chittaranjan Das affirmed on 17-11-1978, that copies of the original Master's Summons along with the copy of grounds were served on one Arun Kumar Jhajharia, respondent 1(c) at ...
Indian Sugar Mills Association Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-11-1984
Reported in: (1984)40CTR(Cal)382,[1984]150ITR593(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following two questions of law to this court under Section 256(1) of the Income-tax Act, 1961 :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that some of the objects of the Association were not objects of general public utility and the income of the Association from interest was not exempt from tax under Section 11, Income-tax Act, 1961 ? 2. Whether the Tribunal was right in law in holding that the income of the Association was not exempt from tax either under Section 11 or under Section 10(24) or both ' 2. The Indian Sugar Mills Association is a trade union registered under the Trade Unions Act, 1926 ; any individual, firm or company owning or managing a sugar mill or a factory is eligible for membership of the Association. The objects of the Association have been set out in Rule 3 and there are as many as 31 objects. The object Clause of the Association came up f...
Anglo American Direct Tea Trading Co. Ltd. and anr. Vs. State of Madra ...
Court: Kolkata
Decided on: Jan-10-1984
Reported in: AIR1984Cal174
ORDERT.K. Basu, J. 1. This is an application under Article 226 of the Constitution of India praying for the quashing of a notice issued under the Indian Stamp Act. 1899 as applicable to Tamil Nadu.2. The facts and circumstances relating to the making of the present application may be briefly noted.3. The petitioner No. 1 is a Company Incorporated under the appropriate laws of the United Kingdom. The principal place of business of the petitioner No. 1 in India is at 2. Netaji Subhas Road, Calcutta withinthe jurisdiction of this Court. The petitioner No. 2 is the agent of the petitioner No. 1 in respect of its business in India.4. Besides the petitioner No. 1, the petitioner No, 2 was also the agent of the following Companies incorporated under the appropriate laws of United Kingdom for their business in India.1. The Consolidated Tea & Lands Co (India) Limited. 2. The Amalgamated Tea Associates Co. Ltd. 3. The Kanan Devan Hills Produce Co. Ltd. 4. Achabam Tea Co. Ltd. 5. The Borhat Tea C...
income-tax Officer Vs. Hind Development Corporation.
Court: Kolkata
Decided on: Jan-10-1984
Reported in: [1984]8ITD623(Cal)
ORDERPer Shri A. R. Halder, Judicial Member - This appeal by the revenue is directed on the ground that the AAC erred in law in holding that the salami receipts of Rs. 74,868 arising from business are exempt under section 10(3) of the Income-tax Act, 1961 (the Act).2. This is a restored appeal inasmuch as this was originally disposed of by the Tribunal by its order dated 26-3-1973. At the time of hearing, the appeal, originally a preliminary objection was raised on behalf of the assessee that the appeal was barred by limitation. The Tribunal, however, held that the appeal was in time and that finding of the Tribunal was upheld by the Honble High Court at Calcutta. The Honble High Court, however directed that the ITO be permitted to amend the date of verification of the memorandum of appeal filed before the Tribunal. It is important to mention in this connection that the Tribunal while disposing the appeal by its order dated 26-3-1973 did not deal with the merit of the case.3. In pursua...
Commissioner of Income Tax Vs. Bengal Engineering Corporation.
Court: Kolkata
Decided on: Jan-09-1984
Reported in: (1984)41CTR(Cal)62
: Satish Chandra, C.J. - For the asst. yr. 1964-55 the ITO detected certain entries of investments made by the partners in the accounts books of the firm. The ITO added a sum of Rs. 56,000 as the firms income from undisclosed sources. This addition was confirmed in appeal. Subsequently, a penalty of Rs. 10,000 was imposed u/s 271(1)(c). This penalty was ultimately deleted by the Tribunal on the finding that 'fraud is totally ruled out and so also there is nothing to show that the assessee was guilty of gross or wilful neglect in not returning the correct income as assessed'. According to the Tribunal, the assessee had successfully discharged the onus cast upon it in view of the Explanation added to s. 271(1)(c) of the IT Act, 1961.2. At the instance of the revenue, the Tribunal has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the penalty of rupees ten thousand (Rs. 10,000) only is correct or maintainable in law un...
Commissioner of Income Tax Vs. Woolcombers India Ltd.
Court: Kolkata
Decided on: Jan-09-1984
Reported in: (1984)41CTR(Cal)63
: Suhas Chandra Sen, J. - The Tribunal has referred the following three questions of law u/s 256(1) of the IT Act, 1961 to this court for opinion :'1. Whether, on the facts and in the circumstances of the case, the assessee was entitled to claim deduction of Rs. 4,77,974 in respect of the gratuity liability worked out on actuarial basis ?2. Whether, on the facts and in the circumstances of the case, the deduction of interest amount of Rs. 6,31,268 was rightly allowed u/s 57(iii) of the IT Act, 1961 ?3. Whether, on the facts and in the circumstances of the case, the assessee was entitled to claim depreciation allowance on the Fork Lift Trucks at 30% ?'2. So far as the first question is concerned, in view of the decision to this court, in the case of CIT v. Eastern Spinning Mills Ltd. , it has to be answered in the affirmative and in favour of the assessee.3. There are two aspects of the second question. The first aspect of the question is whether the assessee company, having purchased ...
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