Kolkata Court January 1985 Judgments
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Smt. Urmila Dasi Vs. Probodh Ch. Ghosh and anr.
Court: Kolkata
Decided on: Jan-10-1985
Reported in: AIR1986Cal383,89CWN465
G.N. Ray, J. 1. This appeal arises out of the judgment and decree passed by the learned Additional District Judge, 9th Court, Alipore, in Title Appeal No. 702 of 1976 reversing the judgment and decree passed bythe learned Sub-Judge, First Court, Alipore, in Title Suit No. 4 of 1972.2. The plaintiff is the appellant in the instant appeal and the title suit was instituted by the plaintiff for declaration of his title to the property in dispute as described in schedule to the plaint and also for a declaration that the defendants Nos. 1 and 2 have no right, title and interest in the suit property and the alleged sale of the disputed property by a deed dt. May 10, 1067 between the defendant Nos. 1 and 2 was not binding upon the plaintiff. The plaintiff also made prayer for recovery of the khas possession of the disputed property after evicting the defendants from the same.3. The plaintiffs case is that Tulsibala the mother of the plaintiff purchased on May 12, 1941 the plot in C. S. 563 and...
Clan Line Steamers Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jan-10-1985
Reported in: (1986)54CTR(Cal)165,[1985]156ITR631(Cal)
Umesh Chandra Banerjee, J. 1. The writ Petition is directed against an order dated Octobers, 1976, issued by the Income-tax Officer, 'A' Ward, Companies District III, Calcutta, under Section 35 of the Indian Income-tax Act, 1922. 2. The principal contention raised in this application is that the Income-tax Officer had no jurisdiction to invoke Section 35 of the Indian Income-tax Act, 1922, in the facts and circumstances of the matter under consideration and, as such, the order of the Income-tax Officer is wholly without jurisdiction. 3. In order to appreciate the contentions raised in this writ petition, I may briefly refer to the facts. 4. The petitioner, a non-resident shipping company, carries on its business of shipping in India through 'M/s. James Finlay & Company. The petitioner submitted its return of income for the assessment year 1961-62 showing a loss of Rs. 6,43,067. The said return was filed on the basis of the provisional ratio certificate in view of the fact that the fina...
R.K. Gupta Vs. Sankar Mukherjee and anr.
Court: Kolkata
Decided on: Jan-09-1985
Reported in: 1985CriLJ1025
ORDERS.N. Sanyal, J.1. Opposite party No. 1, Sankar Mukherjee made a complaint against the petitioner before the learned Sub-divisional Judicial Magistrate, Alipore under Section 500 I.P.C. on Oct. 5, 1978. On the said date the learned Magistrate examined the complainant and his two witnesses. Thereafter the case was adjourned to Oct. 7, 1978 for further hearing. On Oct. 7, 1978 the complainant was absent and the learned Magistrate dismissed the petition of complaint. Thereafter on the same date a petition was filed on behalf of the complainant for recalling the order of dismissal. The learned Magistrate after hearing the complainant recalled his earlier order of dismissal and restored the case. Subsequently, on Jan. 31, 1979 the learned Sub-divisional Judicial Magistrate took cognizance of the case under Section 500 I.P.C. and issued summons against the petitioner. The petitioner who was the accused in the case appeared and challenged the maintainability of the case. In his applicatio...
Commissioner of Income-tax Vs. R.V. Briggs and Co. (P.) Ltd.
Court: Kolkata
Decided on: Jan-08-1985
Reported in: [1985]155ITR495(Cal)
Dipak Kumar Sen, J.1. The facts found or admitted and the proceedings as on record are, inter alia, that M/s. R. V. Briggs & Co., the assessee, carries on business as chemical analysts. In its business, the assessee employs a number of persons who are divided into five different categories. The assessee follows the mercantile system of accounting.2. Some time in 1968, a dispute arose between the assessee and its employees in respect of the enhancement of the salaries of the latter. The dispute was referred by the Government of West Bengal to the Industrial Tribunal which adjudicated on the dispute and made an award on July 31, 1970. The said award was notified in the State Gazette on August 14, 1970. The assessee and its employees thereafter entered into a settlement in writing on December 12, 1970, modifying the award.3. In the assessment year 1972-73, relevant to this proceeding (the corresponding accounting year being from October 1, 1970, to September 30, 1971), the assessee paid t...
Oil India Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-07-1985
Reported in: (1986)50CTR(Cal)355,[1986]159ITR151(Cal)
Ajit K. Sengupta, J.1. For the assessment year 1968-69, the following question of law was referred to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that drains, culverts and roads were not buildings or plant and as such no depreciation was admissible thereon 'In the assessment for the assessment year 1968-69, the Income-tax Officer, following his assessment order for earlier years, rejected the claim of the assessee-company for the grant of depreciation allowance in respect of assets consisting of roads, drains, culverts, swimming pools, parks, fencing, etc. The Appellate Assistant Commissioner, following his order in respect of earlier years, directed the Income-tax Officer to go into the details and allow depreciation wherever it may be due on the lines and hi the light of the principles enunciated by him in his order for the earlier years. The matter then came up before the...
Commissioner of Income-tax Vs. Doon Foundation
Court: Kolkata
Decided on: Jan-07-1985
Reported in: (1986)53CTR(Cal)440,[1985]154ITR208(Cal)
Ajit K. Sengupta, J. 1. The question in this reference under Section 256(1) of the I.T. Act, 1961, is whether the assessee is an educational institution and entitled to exemption under Section 10(22) of the I.T. Act, 1961, The assessee is a society registered under the West Bengal Societies Registration Act, 1961. The society has been established as an educational society and had been granted registration under Section 12A of the I.T. Act, 1961. In the assessment for the assessment years 1973-74 and 1974-75, the ITO did not allow the exemption claimed by the assessee under Section 10(22) as he found that the assessee had other charitable objects within education and the benefit of Section 80G had also been granted to the assessee as also the exemption under Section 11 was allowed to it. The assessee appealed to the AAC. Before the AAC, it was contended that the assessee trust was created for educational purposes and it has also been affiliated as an eductional institution. The AAC exam...
Commissioner of Income-tax Vs. Birla Cotton Spinning and Weaving Mills ...
Court: Kolkata
Decided on: Jan-01-1985
Reported in: (1986)54CTR(Cal)257,[1986]157ITR516(Cal)
Ajit Kumar Sengupta, J.1. The assessee, Birla Cotton Spinning & Weaving Mills Ltd., has mills at Delhi and ginning and pressing factories in Malout (Punjab), Kesrisingapur (Rajasthan), Fatehabad and Sangaria (Haryana). The assessment years concerned are 1966-67 and 1968-69 for which the previous years ended on March 31, 1966, and March 31, 1968, respectively.2. The Income-tax Officer served demand notice under Section 210 of the Income-tax Act, 1961, calling upon the assessee to pay Rs. 24,92,216 for the first year under reference and the assessee paid, as per its estimate, Rs. 2,50,897. For the second year under reference, the Income-tax Officer demanded Rs. 5,34,332 under Section 210 of the Income-tax Act, 1961, and the assessee paid, as per its estimate, Rs. 3,35,000. The facts revealed for the first year under reference are that the assessee filed an estimate showing an income of Rs. 11.15 lakhs on August 30, 1965. It filed another estimate on November 23, 1965, showing an estimate...
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