Kolkata Court January 1985 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Shankar Ghosh Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-21-1985
Reported in: (1985)13ITD440(Kol.)
1. These six appeals filed by the same assessee are heard together and disposed of by this common order for the sake of convenience.2. The assessee is an individual. He derives income from salary as an officer of Bird & Co. He also derives income from directors' fees, commission and interest. The first common ground in these appeals relates to the extent of the assessee's interest in the income from the property situated at 23A/418, Diamond Harbour Road, Calcutta. The case of the assessee before the ITO was that he had no interest in the said income at all. The ITO held that the assessee had one-third interest in the income of the aforesaid property. On appeal, the Commissioner (Appeals) held that the assessee's interest in the income of the aforesaid property extended only to one-third of that portion of the said income, which could be attributable to the cost of the land vis-a-vis the cost of construction of the building thereon. The assessee has come up in appeal contending tha...
Govind Ram Aggarwal Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Jan-21-1985
Reported in: 1988(35)ELT280(Cal)
Padma Khastgir, J.1. Govind Ram Agarwalla, the writ petitioner on 18th December, 1982 placed an order for import of 1000 mt. tonnes of Cold Gormed Sections from sheets which was confirmed by the foreign seller. The petitioner opened a letter of credit in with the Bank of Baroda in respect of the said order. The foreign supplier despatched 760.830 mt. tonnes of Cold Formed Sections from sheets as per vessel S.S. Daryalok on 14th of April, 1983. The foreign supplier issued invoices in respect of the said goods on 14th April, 1983. When the said contract was entered into and the shipments were made the duty was leviable on import of Cold Formed Section from sheets galvanized corrugated was 15% per cent ad valorem under the heading 73.13 of the First Schedule to the Tariff Act read with the notifications. Since the goods whereof were of Spanish origin. The Auxiliary duty on the said imports at the time of entering into the contract and at the time of shipment of the goods was at the rate o...
Baptist Church Trust Association and anr. Vs. Member, Company Law Boar ...
Court: Kolkata
Decided on: Jan-18-1985
Reported in: [1986]60CompCas381(Cal)
Dipak Kumar Sen, J.1. The undisputed facts on record are, inter alia, that the Baptist Church Trust Association, petitioner No. 1, in this application (hereinafter referred to as 'the trust association ') was incorporated under the Indian Companies Act, 1913, as a non-trading company on May 27, 1932.2. The relevant clauses of its memorandum and articles of association are as follows :Memorandum of association 1. The name of the company is ' The Baptist Church Trust Association (hereinafter referred to as ' the association '). 2. The objects for which the Association is intituled are :...... (b) To aid and further the work of the Baptist Missionary Society, and the Baptist Churches in India including any native States in India (hereinafter called 'the said area ')....... (f) To accept property to be held by the association : (1) for the general purpose of the association and the Baptist Churches, Baptist Unions, Church Unions, Church Councils and Baptist Missionary Society. Articles of...
Saroj Kumar Maheswari Vs. Hindusthan Motors Ltd. and anr.
Court: Kolkata
Decided on: Jan-18-1985
Reported in: [1985]154ITR363(Cal)
Ajit K. Sengupta, J. 1. The appellant-petitioner, Saroj Kumar Maheswari, was employed as Assistant Development Engineer in Hindusthan Motors Limited (hereinafter referred to as the 'respondent company'). The services of the petitioner were terminated with effect from June, 1970, under the service rules of the respondent company. The petitioner being aggrieved by the said order of termination made an application under Section 33A of the Industrial Disputes Act, 1947, before the 4th Industrial Tribunal. The Tribunal by an award dated August 17, 1974, set aside the order of termination of the services of the petitioner and directed his reinstatement with half back wages from the date of termination up to the date of the order of the Tribunal.2. The respondent company thereafter filed an application under Article 226 of the Constitution of India for setting aside the said award whereupon rule nisi was issued and operation of the said award was stayed. By judgment and order dated September ...
Md. Hasib Vs. ImamuddIn Haji and ors.
Court: Kolkata
Decided on: Jan-17-1985
Reported in: 1985CriLJ1530
ORDERS.N. Sanyal, J.1. This Rule is directed against the order dated August 29,1980 passed by the learned Chief Metropolitan Magistrate, Calcutta in Case No. C/1918 of 1980 under sections 380/341/504/506 1. P. C. discharging the accused opposite parties Nos. 1 to 3.2. The complainant petitioner filed a petition on 23-7-80 before the learned Chief Metropolitan Magistrate, Calcutta alleging that since 1977 the petitioner was running a betel shop at 29/1 A, Chandni Chowk Street, Calcutta and took the said shop by executing a deed of agreement along with his brother-in-law S. A. Wahid on November 25, 1979 and the said Wahid had taken the shop from Md. Osman. The petitioner and his younger brother had been running the shop and had the licence in petitioner's name. The petitioner left for Patna to appear before the Bihar Public Service Commission and his younger brother was looking after the business. On 3-5-80 the petitioner's younger brother also went to Patna for his treatment and he kept...
Bimal Kumar Dasgupta Vs. Smt. Radha Mukherjee
Court: Kolkata
Decided on: Jan-16-1985
Reported in: AIR1985Cal322
Sukumar Chakravarty, J.1. Civil Revision Cases Nos. 1037, 1038, 1039 and 1040 of 1983 have been taken up for analogous hearing as the common question of law is involved in the aforesaid civil revision cases.2. In C. R. Case No. 1037 of 1983, the petitioner opposite party tenant Bimal Kumar Dasgupta has challenged the order dated 14-3-83 passed by the learned Additional Rent Controller, Asansol, in H.R.C. Misc. Case No. 50 of 1982 under Section 29B of the West Bengal Premises Tenancy Act, 1956 (hereinafter referred to as the Act) filed by Smt. Radha Mukherjee. In C.R, Case No. 1038 of 1983, the petitioner opposite party tenant Dilip Kumar Chakraborty has challenged the order dated 14-3-83 passed by the learned Additional Rent Controller, Asansol in H.R.C. Misc. Case No. 58 of 1982 under Section 29B of the said Act filed by Smt. Radha Mukherjee. In C.R. Case No. 1039 of 1983, the petitioner opposite party tenant Shyamal Kumar Chakraborty has challenged the order dated 14-3-83 passed by t...
Bijoy Gopal Bhattacharya Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jan-15-1985
Reported in: 1986(9)ECC337
Umesh Chandra Banerjee, J. 1. This application under Article 226 of the Constitution is directed against the issuance of a show cause notice, as also the order of confiscation and penalty by the adjudicating authority under Section 78 of the Gold (Control) Act.2. The facts relating to issuance of show cause notice reveal that in pursuance of a search and seizure effected at the petitioners' permises at South Bishnupur, Police Station Mandir Bazar, Dist. 24-Parganas on 2nd May, 1973, the Gold Control Authority seized gold and gold ornaments weighing 2687.00 grams valued at Rs. 50,000 consisting of manufactured, prepared, polished, processed primary gold and gold ornaments and also certain number of plastic boxes bearing inscription Bashaspati Dokan and thereafter the names of the petitioners. Subsequently a show cause notice was issued on 8th October, 1973 under Sections 8(1), 11(1)(a) and (b) and Section 27(i) of the Gold (Control) Act, 1968 requiring the writ petitioners to show cause...
Dhirendra Nath Biswas and ors. Vs. the State
Court: Kolkata
Decided on: Jan-15-1985
Reported in: 1985CriLJ1022
Sankar Bhattacharyya, J.1. The short but interesting question of law that seeks an answer in mis revisional application is, whether in a criminal trial (other than a Sessions trial), where the accused examines witness in support of his defence, he or the prosecution should address oral arguments first. The question arises in this way.2. Aloke Biswas, the opposite party No. 2 in this application filed a complaint before the learned Chief Metropolitan Magistrate, Calcutta, against the petitioners for alleged commission of offences under Sections 323, 324 and 504, I.P.C. After taking cognizance, the learned Chief Metropolitan Magistrate made over the case to the learned Metropolitan Magistrate, 17th Court, under Section 192(1), Cri. P.C. for inquiry or trial.3. Pursuant to processes issued by the learned Magistrate the petitioners appeared before him after which, five witnesses were examined by the prosecution and charges were framed against the petitioners under Sections 323, 324 and 504...
Commissioner of Income-tax Vs. Jiyajeerao Cotton Mills Ltd.
Court: Kolkata
Decided on: Jan-14-1985
Reported in: [1985]154ITR323(Cal)
Ajit K. Sengupta, JJ.1. At the instance of the Commissioner of Income-tax, Central-I, Calcutta, the following question of law has been referred to this court under Section 256(1) of the I.T. Act, 1961, read with Section 18 of the Companies (Profits) Surtax Act, 1964 : ' Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Rule 1(viii) of the First Schedule to the Companies (Profits) Surtax Act, 1964, in computing the chargeable profits under the said Act and the Rules made thereunder, the assessee-company deriving income by way of dividends from another Indian company is entitled to the exclusion of the gross dividend amount received, unaffected by the provisions of Sections 57, 80K, 80L and 80M of the Income-tax Act, 1961?'2. The assessee is a public limited company. For the assessment years 1971-72 and 1972-73, the total gross dividend income of the assessee came to Rs. 27,01,558 and Rs. 32,93,399, respectively. In respect of the said income,...
Commissioner of Income-tax Vs. Oyster Packagers (P.) Ltd.
Court: Kolkata
Decided on: Jan-14-1985
Reported in: (1986)53CTR(Cal)427,[1985]152ITR471(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question of law has been referred to this court at the instance of the Commissioner :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to full relief under Section 80J of the Income-tax Act, 1961, without restricting the period during which the industrial unit had worked ?'2. The facts leading to the said reference are as stated hereinafter.3. The assessee is a company. The claim of the assessee for the assessment year 1974-75 for relief under Section 80J of the I.T. Act, 1961, was rejected by the ITO on the ground that the benefit could not be allowed as the capital computed came to nil for the relevant period. On appeal, the AAC directed the ITO to allow the relief under Section 80J. While giving effect to the order of the AAC, the ITO restricted the relief under Section 80J to the extent of l/l2th only on ...
- ‹ Prev
- 1
- 3
- Next ›
- Last »