Kolkata Court July 1984 Judgments
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Commissioner of Income-tax Vs. Kishanlal and Sons (Udyog) Pvt. Ltd.
Court: Kolkata
Decided on: Jul-23-1984
Reported in: (1985)47CTR(Cal)37,[1985]154ITR735(Cal)
Dipak Kumar Sen, J. 1. This reference arises out of income-tax assessment of Kishanlal & Sons (Udyog) Pvt. Ltd., the assessee in the assessment years 1970-71 and 1971-72, the relevant accounting years ending on the 30th April of 1969 and 1970.2. The facts found on record are, inter alia, that the assessee had been carrying on business in loading and unloading iron ores in the past assessment years and owned a jetty and trolly lines which were used in the said business.3. In the assessment year 1970-71, the assessee discontinued its business in iron ore.4. In the said assessment year, an agreement was entered into by the assessee with one New Era Fabrics Private Ltd. under which the assessee obtained the use of the knitting machines and godown of the said New Era Fabric Private Ltd. in consideration of payment of rent and compensation. The assessee utilised the machinery for sewing laminated bags, the running expenses of which, the wages of the labourers and other expenses being agreed ...
The Superintendent and Remembrancer of Legal Affairs Vs. Monahar Sarka ...
Court: Kolkata
Decided on: Jul-23-1984
Reported in: 1986CriLJ1163
N.G. Chaudhuri, J.1. In this appeal a question has been raised as to competence of this appeal or its maintainability as the first point for consideration. For appreciation of the contention facts may be given in brief. A case under Section 403/406/420 I.P.C. was started against the accused opposite party registered as G.R. Case No. 1678 of 1979. After the police submitted charge-sheet in the case, and 1 am told, after charge was framed the Public Prosecutor (not the Assistant Public Prosecutor attached to the 9th Court of Judicial Magistrate, Alipore, where the case was pending) filed an application for withdrawal from prosecution under Section 321 of the Cr. P.C. 1973. The learned Magistrate by his order dated 24-11-76 refused his consent to the application for withdrawal and amongst other things observed that the Assistant Public Prosecutor did not make the application for withdrawal and there was some difference of opinion between the Public Prosecutor and the Assistant Public Pros...
Shree Bhawani Cotton Mills and Vs. Income-tax Offcer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-20-1984
Reported in: (1984)10ITD891(Kol.)
1. These two appeals filed by the same assessee are heard together and disposed of by this common order for the sake of convenience.2. We first take up Appeal No. 1367 (Cal.) of 1983, which relates to the assessment year 1978-79. The assessee is a limited company. It derives income from business and other sources. During the year under consideration, it had some long-term capital loss as well as short-term capital loss. The short-term capital loss amounted to Rs. 8,10,000. In the assessment order, the ITO computed the business income before depreciation at Rs. 8,21,405. Then, he allowed depreciation for the year amounting to Rs. 10,80,284. Thus, he arrived at a business loss of Rs. 2,58,879. In arriving at this figure, the ITO had already set off the short-term capital loss of Rs. 8,10,000 against the business income before arriving at the aforesaid business income of Rs. 8,21,405. Then the ITO found that the assessee was entitled to investment allowance of Rs. 4,59,554 under Section ...
Titagarh Jute Factory Vs. Assistant Collector of Customs for Import Bo ...
Court: Kolkata
Decided on: Jul-20-1984
Reported in: 1985(4)ECC261,1988(36)ELT55(Cal)
Ajit Kumar Sengupta, J.1. The petitioner is a company incorporated under the U.K. Companies Act. It has Jute Mills in Titagarh in the District of 24-Parganas. For running of the said Jute Factories, the petitioner imports from time to time machinery and spares under licence granted by the Central Government. Under the Customs Act, 1962 and the Rules and Regulations framed thereunder an importer is allowed to warehouse the imported goods in a bonded warehouse or clear the same immediately for home consumption after filing appropriate Bills of entry for the same.2. Section 58 of the said Act enables the Customs Authorities to licence private warehouses wherein dutiable goods imported by or on behalf of the licensee or any other imported goods in respect of which facilities for deposit in a public warehouse are not available could be deposited without payment of duty.3. On or about August 27, 1982 the petitioner applied to the Customs Authorities for licensing its No. 2 mill at Titagarh a...
In Re: Satsih Chandra De
Court: Kolkata
Decided on: Jul-20-1984
Reported in: 1984CriLJ1532
ORDERMonoj Kumar Mukherjee, J.1.Alleging violation of certain provisions of West Bengal Kerosene Control Order, 1968 framed under Section 3 of the Essential Commodities Act, 1955 the Sub-Divisional Controller, Food and Supplies, Contai filed a complaint against the petitioner in the Special Court constituted under Section 12A of the Essential Commodities Act, 1955 (hereinafter referred to as the 'Act'), as amended by the Essential Commodities (Special Provision) Act, 1981 (hereinafter referred to as the Amending Act). On that complaint the Special Court took cognizance of an offence under Section 7 of the Act and issued warrant of arrest against the petitioner. Aggrieved by the institution of the prosecution the petitioner moved this Court for quashing of the same, by filing this revisional application which has been heard as contested one. Considering the importance of the question of law involved in this case, this Court requested Sri Balai Chandra Roy, learned Advocate, to appear as...
Smt. Kamala Jindal Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-19-1984
Reported in: (1984)10ITD882(Kol.)
1. The proceedings, out of which this appeal of the assessee relating to the assessment year 1974-75 arises, have chequered carrier. The ITO framed the assessment for the assessment year 1974-75. The assessee took up the appeal therefrom before the AAC on the following six grounds : 1. That the learned Income-tax Officer erred in allowing deduction of Rs. 5,855 instead of Rs. 48,742 representing municipal tax levied by the Corporation of Calcutta in computing income from house property. 2. That the learned Income-tax Officer erred in not allowing vacancy claim of Rs. 4,171 (relating rent of Rs. 10,650) in computing the income from house property. 3. That the learned Income-tax Officer erred in law as well on fact in assessing capital gains at Rs. 63,512 in respect of two 3-bedroom flats sold by the appellant and her husband jointly. 4. That the learned Income-tax Officer erred in law in assessing a sum of Rs. 30,658 recovered by the appellant from 3 co-owners of the flat at Jindal Hou...
Rajesh Khaitan Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-19-1984
Reported in: AIR1985Cal208,1983(1)CHN226
ORDERP.C. Borooah, J.1. By a letter D/- April 11, 1984 Mr. Rajesh Khaitan, an Advocate of this Court and an elected member of the West Bengal Legislative Assembly drew my attention to an Article entitled 'The dead tell no tales' illustrated with photographs appearing at pages 38, 39 and 41 of the issue of 'Sunday' D/-8/14th April, 1984. After seeing the aforesaid Article and the photographs, in the interest of the public, I issued a Rule Nisi on April 12, 1984 calling upon the Chief Secretary of the West Bengal Government and the Keeper of the Mominpur Morgue to show cause as to why necessary steps should not be taken in accordance with law to dispose of the bodies lying in the Morgue, some of which according to the photographs were in a highly decomposed state. I further directed the respondents to show cause why the bodies should not be disposed of in accordance with the provisions of Section 468 of the Calcutta Municipal Corporation Act, 1980.2. By a later order D/- 20-6-84, I disch...
Sheila Devi Chamria Vs. Tara Chand Saraogi and ors.
Court: Kolkata
Decided on: Jul-19-1984
Reported in: [1986]60CompCas735(Cal),[1987]163ITR406(Cal)
Suhas Chandra Sen, J.1. This is an appeal from a judgment dated August 17, 1982. The facts of this case are a little unusual. A suit was filed by Smt. Sheila Devi Chamaria against Bajranglal Khemka, Tarachand Saraogi, Ram Kumar Sakseria, Sundarlal Nahata, Suganchand Saraogi, Champalal Jain, Smt. Gomti Sethani, Smt. Sabitri Dhandhania, Bijoy Kumar Dhandhania and East India Film Co. Pvt. Ltd., a company incorporated under the Companies Act, for declaration that the plaintiff was the owner of 900 equity shares of East India Film Co. Pvt. Ltd. and for a decree directing rectification of the share register of the company by inserting the plaintiff's name in respect of those shares. After the suit was instituted, a written statement was filed on behalf of the defendants. It appears that there were protracted litigation between the parties in other proceedings. But ultimately when this suit came up for hearing, the defendants chose not to contest the suit. The propounders of the will of Motil...
income-tax Officer Vs. United Liner Agencies of India
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-18-1984
Reported in: (1984)10ITD919(Kol.)
1. The only ground in the present appeal by the revenue is that the Commissioner (Appeals) erred in deleting the addition of Rs. 3,43,573 on account of interest income.2. The ITO noted in the assessment order dated 26-3-1981 that the method of accounting followed by the assessee was mercantile and the accounting period was calendar year 1977. He mentioned that the assessee used to collect freight on behalf of the non-resident principals and as per procedure laid down in Section 10 of the Exchange Control Manual, 1971, the surplus freight, after meeting all local expenses, is permitted to be remitted by the RBI to the foreign principals. But since there was delay in obtaining the necessary permission from the RBI, the assessee used to keep the money in short-term fixed deposit and earned interest thereon. He also noted that the interest thus earned had all along been declared by the assessee as its income up to the accounting year 1976. From the accounting year 1978 onwards also, that ...
Bal Kissen Shaw Vs. Kanupada Bhowmick and ors.
Court: Kolkata
Decided on: Jul-16-1984
Reported in: AIR1985Cal129
B.C. Ray, J.1. The plaintiffs-landlords filed ejectment suit No. 794 of 1972 in the City Civil Court, Calcutta for eviction of the tenant-defendant from one shop room in the premises No. 38/2, Shibnarayan Das Lane, P.S. Amherst Street, Calcutta on the ground of default in payment of rent from Nov., 1968 to May, 1972 and for reasonable requirement for their own use and occupation as plaintiff No. 1, who is a Chartered Accountant cum income-tax practitioner, requires it for his chamber and library. It has been stated in the plaint that the notice of ejectment was duly sent to the defendant terminating his monthly tenancy with effect from the date of expiry of the month of April 1972. This notice was sent under registered cover with acknowledgment due. The notice was duly received by the defendant. After, the filing of the plaint, an application under Order 6, Rule 17 C.P.C. for amendment of the plaint was filed and it was prayed in that application that the plaintiffs may be permitted to...
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