Kolkata Court December 1984 Judgments
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Commissioner of Income-tax Vs. Sen Mukherjee and Co.
Court: Kolkata
Decided on: Dec-18-1984
Reported in: [1986]159ITR793(Cal)
Ajtt K. Sengupta, J. 1. For the assessment year 1963-64, the following questions of law have been referred by the Tribunal under Section 256(2) of the Income-tax Act, 1961: '1. Whether, on the facts and in the circumstances of the case, the Tribunal relied on irrelevant materials to hold that the assessee had discharged the onus that lay on it under the Explanation to Section 271(1)(c) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Tribunal had any evidence to come to the finding that the assessee was not guilty of fraud or any gross or wilful neglect in not returning the correct income within the meaning of the Explanation to Section 271(1)(c) of the Income-tax Act, 1961 3. If the answer to question No. 2 is in the negative, then, whether, on the facts and in the circumstances of the case and on a correct interpretation of the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, the Tribunal was justified in cancelling the ord...
Prabhas Kumar Roy Vs. the Officer In-charge of Raninagar Police Statio ...
Court: Kolkata
Decided on: Dec-18-1984
Reported in: 1985CriLJ957
ORDERB.P. Banerjee, J.1. This instant writ application has been moved on behalf of Bamnabadn Sarvajanik Durgapuja Committee situated in to Rani Nagar Police Station in the District of Murshidabad against a prohibitory order under Section 144 Cr.P.C. passed by the Sub-Divisional Magistrate, Lalbagh District Murshidabad at q the instance of the Office-in-Charge of Ranilf Nagar Police Station, by which the petitioners and others were prevented from taking out of immersion procession of Goddess Durga and do passing in front of two mosques in the village Bamnabad of that Police Station playing with music or musical instruments. As a result of the aforesaid prohibitory order, petitioners alleged that they were prevented from taking out immersion procession on the Bijaya-dashami Day i.e. on 4th Oct. 1984 or soon thereafter with the playing of drums and other traditional musics which are used in such religious ceremony. It is stated that the said image of Goddess Durga is still lying in the vi...
Commissioner of Income-tax Vs. Delta Jute Mills Co. Ltd.
Court: Kolkata
Decided on: Dec-17-1984
Reported in: [1986]159ITR215(Cal)
Dipak Kumar Sen, J. 1. Delta Jute Mills Company Limited, the assessee, was renamed as Budge Budge Amalgmated Mills Limited. By an order of the High Court dated September 26, 1961, Belvedere Jute Mills Co. Ltd.was amalgamated with the assessee with effect from November 30, 1961. The assessee has been again renamed as Cheviot Mills Limited.2. For the assessment years 1963-64, 1964-65 and 1965-66, the corresponding previous years ending on the 30th November of the calendar years 1962, 1963 and 1964, the assessee was assessed to income-tax.3. In computing the taxable income of the assessee, the Income-tax Officer found that some of the assets of Belvedere Jute Mills Co. Ltd., taken over by the assessee on amalgamation had been sold before putting them to use. On the basis of the written down value of the said assets, the Income-tax Officer held that the profits had accrued in the hands of the assessee under Section 41(2) of the Income-tax Act, 1961. The said profits were computed respectiv...
Commissioner of Income-tax Vs. Delta Jute Mills Co. Ltd. (Now Known as ...
Court: Kolkata
Decided on: Dec-17-1984
Reported in: [1986]159ITR220(Cal)
Dipak Kumar Sen, J.1. Delta Jute Mills Co. Ltd., the assessee, was first renamed as Budge Budge Amalgamated Mills Ltd. and has been again renamed as Cheviot Mills Ltd.2. By an order of this court dated September 26, 1961, Belvedere Jute Mills Co. Ltd. was amalgamated with the assessee with effect from November 30, 1961.3. In computing the taxable income of the assessee for the assessment year 1966-67 (the corresponding year ending on November 30, 1965), the Income-tax Officer included a sum of Rs. 58,476 as profits under Section 41(2) of the Income-tax Act, 1961, without assigning any reason for the same. The Income-tax Officer also included a further sum of Rs. 67,012 as profits under the said Section 41(2) arising out of the sale of the assets of Belvedere Jute Mills Co. Ltd. which were not used in the business of the assessee.4. On an appeal preferred by the assessee against the assessment, the Appellate Assistant Commissioner found that depreciation had been allowed by the Income-t...
Commissioner of Income-tax Vs. Bhotica Textiles
Court: Kolkata
Decided on: Dec-14-1984
Reported in: (1985)49CTR(Cal)245,[1986]159ITR355(Cal)
Ajit Kumar Sengupta, J.1. For the assessment year 1964-65, the assessee, an unregistered firm, filed the return of income on November 5, 1964, disclosing an income of Rs. 39,328. The assessment was completed on March 3, 1969, under Section 144 of the Income-tax Act, 1961, on a total income, of Rs. 1,86,500, comprising estimated business income of Rs. 60,000 and that from other sources at Rs. 1,26,500. The said best judgment assessment under Section 144 of the said Act was made as the assessee failed to comply with the specific requisition to produce books of account, bank pass book, etc., on the specified date. In the course of the assessment proceeding, the Income-tax Officer noticed loan accounts in the name of five parties, which inclusive of interest payments amounted to Rs. 1,26,500. Summons under Section 131 of the Act were issued to the five creditors but those could not be served on two creditors. Though the other three parties accepted the summons, they did not comply with the...
Commissioner of Income-tax Vs. Nopany Education Trust
Court: Kolkata
Decided on: Dec-14-1984
Reported in: (1985)49CTR(Cal)236,[1986]159ITR367(Cal)
Ajit K. Sengupta, J. 1. The assessee is a trust to which the provisions of Section 11 of the Income-tax Act, 1961, applied. The assessee received Rs. 59,411 in the assessment year 1967-68 and Rs. 56,590 in the assessment year 1968-69 as voluntary contribution from two other trusts, namely, Rawatmull Nopany Family Trust and Shri Rameshwarlal Nopany Family Trust. The Income-tax Officer held that these donations were hit by the provisions of Section 12(2) of the said Act and so he included them in the income of the property held by the assessee-trust and applying the provisions of Section 11 of the Act taxed the accumulation in excess of the permitted 25 per cent. On appeal, it was contended before the Appellate Assistant Commissioner that the two paying trusts were family trusts whose incomes were not exempt under Section 11 of the said Act and so their donations to the assessee did not come within the ambit of Section 12(2). Again, even assuming that they did, the accumulations were les...
Vijoy Laxmi Stores Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Dec-14-1984
Reported in: [1986]159ITR333(Cal)
Ajit K. Sengupta, J.1. This is a reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1961-62 to 1963-64. The assessee is a registered firm. In the course of the assessment proceedings for the said assessment years, the Income-tax Officer came across a number of cash deposits. The assessee failed to explain the nature and source of the said cash deposits. The Income-tax Officer not only treated the unexplained cash deposits as the assessee's income but also disallowed the claim of interest thereon as a deduction in computing business income. Penalty proceeding under Section 271(1)(c) of the Income-tax Act, 1961, was initiated and the matter was referred to the Inspecting Assistant Commissioner of Income-tax who held that the assessee has concealed the particulars of income and furnished inaccurate particulars thereof. He, therefore, imposed penalty amounting to Rs. 17,000 for the assessment year 1961-62, Rs. 71,000 for the assessment year 1962-63 and Rs....
K. Singh Deo Vs. Jenson and Nicholson India Ltd. and anr.
Court: Kolkata
Decided on: Dec-14-1984
Reported in: 1985CriLJ464
ORDERN.G. Chaudhuri, J.1. In these two cases arising out of two petitions under Article 227 of the Constitution filed by the same landlord as petitioner a common question of law has arisen for decision. The question is : whether or not in cases of entertaining complaints of interference with supply of water in a tenanted premises contemplated under Section 31, West Bengal Premises Tenancy Act, 1956, (hereinafter to be referred to for the sake of brevity as the Act) the Rent Controller is obliged to strictly follow the procedure laid down in Sections 200 to 204, Cr.P.C. (hereinafter to be referred to as the Code for the sake of brevity). The question has arisen in the facts and circumstances stated below :Messrs Jenson and Nichoson India Ltd. a Company incorporated under the Companies Act hired two flats in premises No. 3E, Camac Street under the petitioner landlord for occupation by two of its Officers. The detailed description of the flats and the officers who were allowed to occupy t...
Kailash Kumar Marodia Vs. Joint Chief Controller of Imports and Export ...
Court: Kolkata
Decided on: Dec-14-1984
Reported in: 1985(6)ECC93
Ajit Kumar Sengupta, J.1. The petitioner carries on business under the name and style of 'Steel and Allied Product Exporters' as sole proprietor thereof. The petitioner also carries on business of import and export of various iron and steel materials under the name and style of Steel and Allied Product Exporters. The petitioner, it is contended, is an actual user of various iron and Steel materials. On 21st November, 1983 the Chief Controller of Imports and Exports issued a Circular letter No. 31/83 dated November 21, 1983 regarding the application for supplementary licences of actual users (Industrial) during 1983-84 for import, inter alia, of seconds/second grade/defective/cuttings circles of sheets, etc., being entry No. 1 in Appendix 6 of the Import and Export Policy, Volume I of 1983-84. The said circular is in the following terms: According to Para 36 of the Import and Export Policy (Vol. I) for 1983-84 actual users (Industrial) can apply for the grant of supplementary licence fo...
income-tax Officer Vs. Utkal Machinery Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-13-1984
Reported in: (1985)13ITD56(Kol.)
1 to 6. [These paras are not reproduced here as they involve minor issues.] 6A. The second ground raised in this appeal states that on the facts and in the circumstances of the case, the Commissioner (Appeals) should not have directed the allowance of extra shift allowance for the entire year of account in respect of a new foundry unit, which was installed on 1-7-1977 and worked till the end of the accounting period, i.e., 30-9-1977.7. During the accounting year relevant to the assessment year under appeal, the assessee-company set up a new industrial undertaking adjoining the existing one at Kansabahal. This new industrial undertaking has a foundry-unit, which commenced manufacturing operation from 1-7-1977. The assessee-company claimed relief under Section 80J of the Income-tax Act, 1961 ('the Act') in respect of its new industrial undertaking and was given relief under Section 80J. It may further be mentioned that the new foundry is housed in a new factory and it worked only for 77...
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