Kolkata Court July 1984 Judgments
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Commissioner of Income-tax Vs. Industry Side (P.) Ltd.
Court: Kolkata
Decided on: Jul-16-1984
Reported in: (1985)45CTR(Cal)145,[1985]154ITR686(Cal)
Suhas Chandra Sen, J. 1. In this matter, the following three questions of law have been referred to this court by the Tribunal under Section 256(1) of the I.T. Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that the sum of Rs. 40,000 added to the assessee's income from undisclosed sources could not be treated as ,a part of commercial profits of the assessee and could not accordingly be taken into account for the purpose of Section 104 of the I.T. Act, 1961, in determining if the payment of a dividend could not be unreasonable ? 2. Whether, on the facts and in the circumstances of the case, and in view of the fact that Rs. 40,000 from undisclosed sources having been determined as the income of the assessee, there was any further onus on the Department to prove that the said sum was the commercial income of the assessee for the purpose of declaration of dividend under Section 104 of the Income-tax Act, 1961 ? 3...
Bihar Mercantile Union (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-13-1984
Reported in: (1984)10ITD887(Kol.)
1. This appeal has been filed by the assessee against the order dated 22-4-1982 of the Commissioner (Appeals). This appeal relates to the assessment year 1977-78. The relevant" previous year was the calendar year 1976. The assessee is a company deriving income from business in the manufacture and sale of silk fabrics.2. The first ground in this appeal relates to the computation of the relief under Section 80HH of the Income-tax Act, 1961 ('the Act'), due to the assessee. The assessee manufactures silk in a backward area qualifying for relief under Section 80HH. The place of manufacture is organised as a branch having its own branch accounts. The goods produced were sold by the head office. The head office maintains a separate account. There is a very small portion of purchase and sale by the head office apart from the sale of the goods received from the branch. The dispute in this appeal does not relate to the question as to whether the assessee is entitled to the relief under Section...
Commandant of 74 Bn. B.S.F. and ors. Vs. Pankajini Kundu
Court: Kolkata
Decided on: Jul-12-1984
Reported in: AIR1984Cal405,88CWN1019
Mukul Gopal Mukherji, J.1. This appeal under Section 110D of the Motor Vehicles Act, 1939 is directed against an award passed by the Claims Tribunal in Motor Accidents Claims Case No. 2 of 1973, Shri P. Datta, District Judge, Malda as the Claims Tribunal, by his judgment dated the 6th May, 1978 passed an award for a sum of Rs. 40,000/- against the Union of India and Driver No. 67744116 Gorak Nath Saha of 74 BN. of Border Security Force. The claimant was one Smt. Pankajini Kundu, mother of the victim of the accident Asok Kumar Kundu, a young man of 21 studying in B.Sc., 2nd Year who was run over at Alampur, P.S. Gazol on the 21st July, 1972 at about 10 a.m. by a vehicle belonging to the 74 Battalion of the Border Security Force and driven by the said driver Gorok Nath Saha.2. On 23rd July, 1972 at about 2 a.m. the victim died in Malda Sadar Hospital. The entire claim of Rs. 40,000/- stood allowed against the respondents Nos. 3 and 4 who are appellants Nos. 3 and 4 herein though it stood...
The Public Prosecutor Vs. Abhijit Bose
Court: Kolkata
Decided on: Jul-12-1984
Reported in: 1984CriLJ1864
B.C. Chakrabarti, J.1. This revisional application at the instance of the Public Prosecutor, High Court, Calcutta, is directed against an order passed by the learned Chief Judge, City Sessions Court, Calcutta dated 28.8.1981 passed in Cri Revn. Case No. 33 of 1981 arising out of G.R. Case No. 1903 of 1978 pending before the learned Metropolitan Magistrate, 11th Court, Calcutta.2. The opposite party Abhijit Bose is the Managing Director of M/s. Polymold (P) Ltd The said firm is carrying on business as a trader and also engaged in export business. The Assistant Collector of Customs, Calcutta, filed a written complaint on 6.8.1977 on the basis of which a case was registered and the police ultimately submitted a charge-sheet against the opposite party Abhijit Bose and another under Section 120B/420/468/471, Penal Code, and under Section 132/135/135A Customs Act, 1962. The principal allegation was that the opposite party Abhijit Bose had used three forged blue-books in respect of 3 cars bea...
Pushpa Rani Ghose Vs. Additional District Magistrate, 24 Parganas and ...
Court: Kolkata
Decided on: Jul-11-1984
Reported in: AIR1984Cal294
ORDERAshamukul Pal, J.1. This is an application made by Pusparani Ghosh (the petitioner herein) for issuance of a writ in the nature of mandamus directing the respondents including the agents, subordinates and employees to withdraw and/or cancel the impugned order Annexure 'C' passed by the Additional District Magistrate, Alipore, 24 Pargunas in Miscellaneous Case No. 43 of 1983.2. The petitioner has made the Additional District Magistrate, Divisional Engineer, 36 Exchange, the General Manager, Calcutta Telephones parties in this writ application. He has also made Narayan Chandra Ghosh and Kanailal Ghosh parties as the telephone is going to be installed at their instance.3. The petitioner's case is that she is the landlady in respect of premises No. 80, Raja Dinendra Street, and Narayan Chandra Ghosh was a tenant since 1973. When he came as a tenant it was agreed that he would not be entitled to run any press including any printing press in the premises covered by the said tenancy. But...
Shrikrishna Khatry Vs. Gobardhan Nath Tandon and anr.
Court: Kolkata
Decided on: Jul-09-1984
Reported in: 1985CriLJ1956
ORDERMonoj Kumar Mukherjee, J.1. On Feb. 25,1978 the opposite party No. 1 in this Rule filed a complaint in the Court of the learned Chief Metropolitan Magistrate, Calcutta alleging commission of an offence under Section 406 of the I.P.C. by the petitioner and of an offence under Section 411 of the I.P.C. by one Raja Tandon, the son-in-law of the petitioner. The property in respect of which the offences have been allegedly committed is a pair of life size bronze statues, which according to the opposite party No. 1 are rare antique works of art and are unique as curios. On that complaint the petitioner was summoned under Section 406 of the I.P.C. and his son-in-law was summoned under Section 411 of the I.P.C. The statues were also recovered from the son-in-law of the petitioner on the basis of a search warrant issued by the learned Magistrate and those were returned to the opposite party No. 1 on a bond. In connection with the said case the petitioner filed an application praying for di...
income-tax Officer Vs. Lionel Edwards Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-06-1984
Reported in: (1984)10ITD534(Kol.)
1. This appeal filed by the revenue relates to the assessment year 1977-78 and is directed against the order dated 19-2-1983 passed by the Commissioner (Appeals).2. The first ground raised by the revenue states that on the facts and in the circumstances of the case the Commissioner (Appeals) erred in deleting the notional income of Rs. 7,298 under the head 'Income from house property'.3. The assessee is a limited company. The accounting period for the assessment year with which we are concerned in this appeal is the calendar year 1976. The assessment was framed by the ITO under Section 143(3)/144B of the Income-tax Act, 1961 ('the Act'). It will be seen that the assessee purchased a flat at 4-H Rajashree, 6, Hastings Park Road, Alipore, Calcutta, from Ashoke Marketing Ltd. The deed of conveyance was executed and registered on 10-2-1978. This flat was purchased by the assessee with the intention of providing residence to its general manager. Before the ITO it was submitted on behalf of...
Siddhartha Bhattacharjee Vs. Municipal Corporation of Calcutta and ors ...
Court: Kolkata
Decided on: Jul-05-1984
Reported in: AIR1985Cal153
ORDERP.C. Borooah, J.1. This application has been filed by the petitioner Siddhartha Bhattacharjee claiming to be the owner of premises No. 543, Rabindra Sarani, previously numbered as 242. Upper Chitpur Road within Shyampukur Police Station in Calcutta. The petitioner has challenged the validity of a notice dt. 26-6-1984 issued by the Commissioner of the Calcutta Municipal Corporation under Rule 5(4) of Schedule XVII of the Calcutta Municipal Act, 1951, inter alia, to the effect that premises No. 243, Rabindra Sarani would be demolished as it is a dangerous structure. A copy of this notice is included in Annexure 'A' to the petition.2. Mr. Section K. Roy Chowdhury appearing on behalf of the petitioner has drawn my attention to paras 7 and 9 of the petition and submits that an employee of the Lakshmi Flour Mills of 542 Rabindra Sarani has caused and manipulated the demolition order with oblique motives. Both these paragraphs have been affirmed as true to the knowledge of the deponent. ...
Arora International Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Jul-05-1984
Reported in: 1985(5)ECC30,1989(24)LC92(Calcutta),1988(34)ELT425(Cal)
Ajit Kumar Sengupta, J.1. The petitioner No. 2, A.K. Arora carries on business in import and export of goods under the name and style of M/s. Arora International.2. On or about 21st February, 1983, a REP licence for Rs. 2,27,700/-was issued by the Joint Chief Controller of Imports and Exports, New Delhi in favour of M/s. Asum Traders Private Limited of New Delhi, a Manufacturer Exporter on prior export basis. The said licence is governed by the Import and Export Policy of 1982-83. Against the item 'description of goods' in the said licence the following endorsement appears : 'Items mentioned under A.B.C. in column 4 of Appendix 17 of A.M. 83 Policy against Group 0.1 (0.one) as amended upto date with restrictions, if any, mentioned therein'. One of the conditions of the said licence as specified in the said licence is to the following effect :'This licence shall be subject to the conditions in force relating to the goods covered by the licence as described in the relevant Import Trade C...
Arora International Vs. Collector of Customs
Court: Kolkata
Decided on: Jul-05-1984
Reported in: 1988(38)ELT577(Cal)
ORDERAjit Kumar Sengupta, J.1. The petitioner No. 2, A.K. Arora carries on business, Inter alia, in import and export of goods In the name and style of 'Arora International'. On or about 10th March, 1983, a REP licence for Rs. 1,47,800/- was issued in favour of one Creative Arts, a merchant exporter, by the Joint Chief Controller of Imports and Exports, Calcutta. The said licence is governed by the Import and Export Policy of 1982-83. The said licence is transferable. A part of the said licence to the extent of Rs. 1,33,020/-was transferred by the said Creative Arts hi favour of the petitioner on 23rd March, 1983.2. On or about 30th April, 1982, a REP licence for Rs. 1,44,600/- was issued in favour of one International Exports Inc. of Calcutta, a merchant exporter, by the Joint Chief Controller of Imports and Exports. The said licence is also governed by the import and Export Policy of 1982-83. The said licence is also transferable and was transferred by International Exporter Inc. hi ...
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