Kolkata Court March 1984 Judgments
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Sunil Kumar Dey and ors. Vs. State and anr.
Court: Kolkata
Decided on: Mar-15-1984
Reported in: 1984CriLJ823
ORDEREDThat the accused persons are all convicted under Sections 323 I. P. C. and 504 I. P. C. But they are duly admonished and released and discharged from bonds.2. Feeling aggrieved at the order the appellants have preferred the present appeal.3. The case was initiated on the complaint of the respondent No, 2, Saraj Kumar Dey of 52, Kailash Bose Street. The appellants Sunil Kumar Dey, Gopal Chandra Dey and Barun Kumar Dey are brothers of respondent No. 2 and they all reside in the same premises. The respondent No. 2, complained by filing a petition of complaint in the court of the learned Additional Chief Presidency Magistrate 16-8-1973, that on 15-8-73 at about 10.00 a. m. the accused persons (appellants herein) disconnected the electric line belonging to the petitioner (respondent No. 2) and when the petitioner asked his younger brother, Arun Kumar Dey (P. W. 2) to reconnect the same, the accused persons in a body assaulted the petitioner with fists, blows and lathies causing bleed...
Malhotra International Ltd. Vs. Income-tax Officer.
Court: Kolkata
Decided on: Mar-15-1984
Reported in: [1986]17ITD722(Cal)
ORDERPer Shri H. S. Ahluwalia, Judicial Member - The dispute in this appeal relates to the assessees claim for weighted deduction under section 35B of the Income-tax Act, 1961 (the Act). A sum of Rs. 4,06,071 was held to be eligible for weighted deduction. However, the claim for weighted deduction on service charges for export at Rs. 73,758 and the expenditure incurred on carriage of goods abroad at Rs. 3,03,146 were rejected in view of the decision of the Special Bench of the Tribunal in the case of Amar Dye Chem [IT Appeal No. 3643 (Bom.) of 1974-75]. The said conclusion of the ITO has been endorsed by the Commissioner (Appeals) on appeal filed by the assessee. The assessee has consequently come up in second appeals before us.2. We have heard the representatives of the parties at length in this appeal. We very much regret to observe that while deciding the claim of the assessee for weighted deduction under section 35B both the authorities below have referred to then decision of the S...
Pijush Kanti Guha Vs. Smt. Kinnori Mullick
Court: Kolkata
Decided on: Mar-14-1984
Reported in: AIR1984Cal184,88CWN615
ORDERM.N. Roy, J.1. By this application for a Rule under Section 115 of the Civil P. C, the petitioner, who is the plaintiff in Title Suit No. 455 of 1982, pending before the learned Second Bench, City Civil Court at Calcutta, has sought to impeach Order No. 77, dated 17th Feb., 1984, whereby his application under Order 19, Rule 1 of the Civil P. C. has been dismissed on contest with costs.2. The petitioner is stated to be carrying on wholesale business in medicines and other pharmaceutical products under the name and style 'PADCOM'. He is also stated to be the sole proprietor of the said business, which is being carried on in a room on the first floor of the premises No. 4, Wood Street, Calcutta-16 (hereinafter referred to as the said premises). It was his case, that sometime in the month of June 1972, Shri Haripada Mullick, opposite party No. 2, describing himself as the agent of Smt. Kinnori Mullick, opposite party No. 1, inducted him as a tenant in respect of the said premises on r...
Commissioner of Income-tax Vs. Kusum Products Limited
Court: Kolkata
Decided on: Mar-12-1984
Reported in: (1984)41CTR(Cal)357,[1984]149ITR250(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following question of law under Section 256(1) of the I.T. Act, 1961, to this court for its opinion: 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Rs. 9,54,677 being the premium paid luring the accounting year corresponding to assessment year 1975-76 is an allowable expenditure '2. The assessee is a company. The assessment year is 1975-76 for which the accounting year ending is on March 31, 1975, The assessee had debited a sum of Rs. 16,15,458 to the account of premium on purchase of import entitlements for the import of raw materials. The assessee itself did not have any import licence but it purchased the same from other exporters who had been allotted such licences. The entire quota was not utilised in the year of account. Note No. 9(a) in the balance-sheet, Schedule 'D', for the instant year in this connection was in the following terms : 'Premium on purchases of import enti...
Msmt. Zulekha Begum (Khatun) Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-12-1984
Reported in: (1984)41CTR(Cal)359,[1984]149ITR398(Cal)
Satisii Chandra, C.J.1. The Tribunal has submitted the statement of case and has referred the following questions of law for our opinion :' 1. Whether, on the facts and in the circumstances of the case, the ITO had jurisdiction to levy penalty under Section 271(1)(a), I.T. Act, 1961, for the delay in the submission of the first return filed under Section 139(4), I.T. Act, 1961, when the assessment was made with reference to the second return submitted under the same provision ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in its view that the assessment, though made on a protective basis, lost its character as such and became a regular assessment and in upholding the levy of penalty in that view ' 2. The learned counsel for the assessee submitted that in view of the final orders passed on the quantum side, the first question does not surviveand the assessee does not desire to press it. Hence, we do not consider it worth while to deal with it o...
Asiatic Oxygen and Acetylene Co. Ltd. and anr. Vs. Entry Tax Officer, ...
Court: Kolkata
Decided on: Mar-09-1984
Reported in: AIR1984Cal140
ORDERUmesh Chandra Banerjee, J.1. This writ petition is directed against a memorandum issued by the Zonal Office Entry Tax Howrah Zonebearing No. 389/ET/HOW dated March 3rd, 1983 under which the petitioner was asked to make a standing deposit of Rs. 40,000/- under Rule 14 (6) (d) of the Rules framed under The Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 1972.2. Section 6 of the said Act authorises the levy and collection of a tax on the entry of every specified goods into the Calcutta Metropolitan Area for consumption, use or sale therein. Sub-sec-tion (2) of Section 6 provides that subject to such rules as may be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that area:(a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case m...
income-tax Officer Vs. Kwality Traders
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-08-1984
Reported in: (1984)8ITD588(Kol.)
1. The only ground of appeal in the present departmental appeal is that the AAC erred in deleting Rs. 21,500 added by the ITO in respect of the interest on loan advanced by the assesses.2. The assessee is a firm consisting of two partners having equal shares. The assessee was being assessed in the status of registered firm and the method of accounting was noted in the assessment order to be mercantile. The accounting period ended on 31-3-1980. The ITO noted in the assessment order that the assessee disclosed income from commission and interest on loans and advances to various parties. He found that the assessee advanced Rs. 1,00,000 to MPD Productions, a distributor of films on 25-4-1979 and 20-5-1979 for Rs. 75,000 and Rs. 25,000, respectively. He observed that in terms of the agreement, interest at the rate of 2 per cent was payable by the said concern to the assessee. He found that the assessee had not charged interest although the assessee's system of accounting was mercantile. Th...
Wealth-tax Officer Vs. Smt. Manorama Devi BirlA.
Court: Kolkata
Decided on: Mar-07-1984
Reported in: [1984]9ITD105(Cal)
ORDERPer Shri D. N. Sharma, Judicial Member - As all these appeals filed by the department for the assessment years 1975-76, 1976-77 and 1977-78 arise out of the consolidated order, dated 17-9-1982 passed by the Commissioner (Appeals), they were heard together and for the sake of convenience, are being disposed, of by a single order.2. The facts relevant for the purposes of the present appeals briefly stated, are that the assessee was an employee of Birla Gwalior (P.) Ltd. She retired from service on 31-3-1975. The assessee had a deposit of Rs. 70,162 on 31-3-1977, the valuation date relevant to the assessment year 1977-78, with Birla Group of Officers fund. The WTO was of the view that the balance in the provident fund account ceases to be provident fund money after retirement and so it is liable to wealth-tax. The WTO, accordingly, included the amount of Rs. 70,162 in the net wealth of the assessee for the assessment year 1977-78.3. The matter was carried in appeal before the Commiss...
Smt. Meghamala Roy and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-05-1984
Reported in: AIR1985Cal91
ORDERPadma Khastgir, J.1. This application had been taken out by the State of West Bengal for an order that the time to file the affidavit of documents by the petitioner as originally fixed by the order dated 12-1-1982 passed by Mr. Justice D. K. Sen be extended and the petitioner be allowed time to file its affidavit of documents.2. This suit had been filed on 26-3-1969 by one Bidyut Barani Debi inter alia for a declaration that the order dated 30-9-1966 made in Civil Rule No. 633 of 1960 by this Court in its Civil Revisional Jurisdiction was not binding on the plaintiff and/or for setting aside and/or recalling the said order as also the compromise affirmed on 21-9-1966 and filed in the Civil R. No. 633 of 1960 and Civil Rule No. 1852 of 1960 be adjudged void and for other consequential reliefs.2A. On 16th April, 1973 the original plaintiff died intestate leaving her surviving the present plaintiffs as her only heirs and legal representatives. By an order dated 10-2-1976, Mr. Justice...
Panka Lal Bag Vs. Santosh Kumar Sikdar
Court: Kolkata
Decided on: Mar-05-1984
Reported in: AIR1984Cal232,88CWN504
Asha Mukul Pal, J.1. This is an application under Section 115 of the Civil P. C. made by the judgment-debtor against the order passed by the learned 2nd Munsiff at Sealdah on 19-12-81, dismissing the application of the petitioner (judgment-debtor) made under Section 115 (Section 151?) of the Civil P. C. for vacating the Order No. 16 passed by the Court on 17-3-81 under Order 21, Rule 97 for police help for execution of the decree originally passed.2. The learned Munsiff has recounted history of this case in the impugned order with reference to the conduct of the petitioner and refused to grant any relief under Section 151 of the Civil P. C. He stated that there were unsuccessful attempts of the petitioner (judgment-debtor) for stay of execution particularly on the plea that he would prefer a second appeal in the Hon'ble High Court. Some time was granted. Three months thereafter another application was made for stay on the ground that the judgment-debtor will file an appeal in the Supre...
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