Kolkata Court November 1984 Judgments
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Smt. Purabi Guha Vs. Income-tax Officer.
Court: Kolkata
Decided on: Nov-17-1984
Reported in: [1986]17ITD164(Cal)
ORDERPer Shri Y. Upadhyay, Vice President - These two appeals are taken together and disposed of by a common order.2. The assessee is in appeal against the order passed by the Commissioner under section 263 of the Income-tax Act, 1961 (the Act). The assessee is an individual. The assessee was having an immovable property at 23A/198A, Block J, Alipore. There was a charge on this property in favour of several persons. The assessee made an arrangement with West Bengal Industrial Development Corpn. Ltd. for the advance of money. On 11-3-1968 the Corporation agreed to lend the money and a sum of Rs. 3,18,000 was granted to the assessee for her utilisation in the following manner :(i) Rs. 2,18,000 for renewing her property, at 23A/198A, Block J, Alipore;(ii) Rs. 50,000 for paying earnest money for her purchasing F. N. Gooptu & Co. for Rs. 3,50,000;(iii) Rs. 50,000 for paying earnest money for her purchasing premises No. 12, Beliaghata Road for Rs. 3,50,000.Balance money of Rs. 5,50,000 was a...
Kali Charan Naskar Vs. Sudhir Chandra Naskar and anr.
Court: Kolkata
Decided on: Nov-16-1984
Reported in: AIR1985Cal66,89CWN257
Sukumar Chakravarty, J. 1. This Second Appeal is directed against the judgment and decree passed by the learned Additional District Judge, Sixth Court, Alipore, in Title Appeal No. 159 of 1975, setting aside the judgment and decree of dismissal as passed by the learned Munsif, Second Court, Baruipore, in Title Suit No. 190 of 1973 and decreeing the suit.2. The plaintiff filed the suit for declaration of his title to the suit land and for permanent injunction.3. It was the case of the plaintiff in brief that the suit land previously belonged to Abhoy Charan Naskar, Haripada Naskar, Ananda Naskar, Kalidas alias Kalicharan Naskar and Bamanmoni Naskar. Kalicharan Naskar was the defendant No. 1 and he had his I/8th share in the land. When Kalicharan Naskar was aged about 5, all the co-sharers sold the entire suit land to Panchu Tarafdar and Gopal Tarafdar by the kobala dated 14-3-51. In that kobata Bamanmoni Naskar represented the minor Kalicharan as his guardian. Bamanmoni was the paternal...
Md. Abdul Gani and ors. Vs. Election Commission and anr.
Court: Kolkata
Decided on: Nov-14-1984
Reported in: AIR1986Cal124
ORDERUmesh Chandra Banerjee, J.1. This writ petition is directed against two several letters/intimations dt. 23rd March, 1984 and 2nd April, 1982 issued by the Secretariat of the Election Commission of India. By and under the said two several intimations the Election Commission expressed its inability to comply with the requisition of the writ petitioners and/or their representative in the matter of inclusion of 16 villages as more fully detailed in the writ petition within the District of Malda as against existing attachment with the District of Murshidabad in so far as the Electoral role of Parliamentary and Assembly Constituencies are concerned.2. By, the intimation dt. 23rd Mar., 1984 the Election Commission stated that the area of newly formed Gram Panchayat in Malda District will continue to form part of Assembly Constituency. By other intimation dt. 2nd April, 1982 the Election Commission stated that the extent of a Constituency does not automatically change consequent upon the ...
Tridandi Swami Bhakti Kusum Shraman Maharaj and anr. Vs. Mayapur Srich ...
Court: Kolkata
Decided on: Nov-14-1984
Reported in: AIR1985Cal176,89CWN493
B.C. Ray, J.1. This is an application for stay of operation of the order made on 17th May, 1984 by Mrs. Khastgir, J. as well as stay of all further proceedings in the application for transfer filed under Clause 13 of the Letters Patent read with Section 24 of the Code of Civil Procedure being Matter No. 490 of 1983 pending the hearing of the appeal. The appeal was filed against the said order dated May 17, 1984 whereby the respondents were restrained by an order of injunction from giving effect to the purported two deeds dated 7th July, 1976 and/or acting as shebaits under the said deeds in respect of the said properties No. 70B, Rash Behari Avenue, Calcutta or the property at Mayapur Srichaitanya Math situate at Mayapur. There was a further order restraining the respondents from having their names mutated in the records of the settlement department and also restraining them from filing up the disputed vacancy caused by the death of the shebaits. In the meantime the respondents were al...
Commissioner of Income-tax Vs. Straw Products Ltd.
Court: Kolkata
Decided on: Nov-12-1984
Reported in: [1987]165ITR225(Cal)
Suhas Chanpra Sen, J.1. The following question of law has been referred to us by the Tribunal at the instance of the Revenue:' Whether, on the facts and in the circumstances of the case and in view of the fact that no interest on the securities purchased by the assessee was due to it, the Tribunal was correct in law in holding that theinterest paid on the moneys borrowed for the purchase of the said securities was allowable under Section 19(ii) of the Income-tax Act, 1961 'The relevant assessment year is the assessment year 1962-63 for which the accounting period ended on December 31, 1961. In the course of assessment, the Income-tax Officer disallowed a claim for deduction of interest on account of loans taken for purchasing certain securities floated by the Government of Orissa. This claim was ultimately upheld by the Tribunal.2. Mr. Naha, appearing on behalf of the Revenue, has contended that the interest paid on moneys borrowed for the purchase of the securities could not be allowe...
State of West Bengal Vs. Debabrata Moitra and ors.
Court: Kolkata
Decided on: Nov-06-1984
Reported in: 1985CriLJ204
ORDERJitendra Nath Chaudhuri, J.1. At the first sitting of the Fourth Criminal Sessions of 1984, on the 3rd September 1984. the learned Public Prosecutor of this Court Mr. S. Mukherjee, mentioned this case, being Sessions Case No. 17 of 1984 pending before the learned Third Bench, City Sessions Court Calcutta (State-versus-Debabrata Moitra and two others). He orally brought to my notice that this particular Sessions Case involving inter alia Section 302 of the I P.C had been committed to the City Sessions Court by the learned Metropolitan Magistrate, 14th Court, Calcutta and that in his submission it involved complex questions of law including that of the jurisdiction of the City Sessions Court to try this case. He further submitted that this case should be removed for trial from the City Sessions Court to the High Court in the exercise of its Original Criminal Jurisdiction under the provisions of Sub-section D of Section 8 of the Calcutta City Sessions Court Act, 1953.2. Mr. S. Mukher...
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