Kolkata Court December 1985 Judgments
Lt. Col. Amal Sankar Bhaduri Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Dec-24-1985
Reported in: (1987)0CALLT1(HC),91CWN631
Umesh Chandra Banerjee, J.1. An interesting question as regards the jurisdiction of the writ Court in matters of Court Martial in General, falls for determination in this writ petition.2. While it is true that Army personnel ought to be subjected to strictest form of discipline and Article 33 of the Constitution has conferred powers on to the Parliament to abridge the rights conferred under Part III of the Constitution in respect of the members of the Armed Forces, but does that mean and imply that the Army Personnel would be denuded of the Constitutional privileges as guaranteed under the Constitution. Can it be said that the Army Personnel form a class of citizens not entitled to the Constitution's benefits and are outside the purview of the Constitution. To answer above in the affirmative in my view, would be a violent departure to the wishes of the framers of our Constitution. An Army Personnel is as much citizen as any other individual citizen of this country. At this juncture it ...
Tag this Judgment!Chloride India Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-20-1985
Reported in: (1986)16ITD295(Kol.)
1. This appeal has been filed by the assessee under Section 248 of the Income-tax Act, 1961 ('the Act') against the order dated 16-12-1983 passed by the Commissioner (Appeals). The order of the Commissioner (Appeals) relates to the order dated 2-3-1982 of the ITO purported to have been passed under Section 195(2) of the Act. The grounds of appeal taken in this appeal are reproduced below: 1. That on the facts and in the circumstances of the case the learned Commissioner (Appeals) was not justified in confirming the ITO's order charging tax at the rate of 50 per cent plus surcharge 2.5 per cent as against 40 per cent claimed by the appellant. 2. That the Commissioner (Appeals) erred in not giving a finding as to whether the sum of Rs. 23,95,335.90 representing royalty for the period from 1-1-1980 to 30-9-1981 was payable in pursuance of the agreement dated 10-12-1981 or the earlier agreement which expired on 31-12-1979. 3. That the learned Commissioner (Appeals) should have held that t...
Tag this Judgment!Collector of Customs, Calcutta and ors. Vs. Uday Engineering Enterpris ...
Court: Kolkata
Decided on: Dec-19-1985
Reported in: AIR1986Cal309,90CWN800,1986(9)ECC374,1987(27)ELT234(Cal)
Anil K. Sen, J. 1. This is an appeal under Clause 15 of the Letters Patent. The Union of India and the Customs authorities are the appellants before us. The order challenged in this appeal is one dated August 30, 1985, passed by a learned single Judge of this Court in a writ proceeding which was registered as C. R. No. 10290(W)/84. By the order impugned thelearned Judge allowed the writ petition of the respondents (hereinafter referred to as the writ petitioners) and directed release of the goods imported by the respondents under a contract dated September 27, 1982, on the basis of certain import licenses. The goods directed to be so released are said to be aligning tools (dial indicators).2. The facts material for our present purpose are not in dispute. The writ petitioners purchased seven REP group of import licenses. REP license is a kind of license granted to an export house for importation of special types of goods for special use in the industry manufacturing the exportable goods...
Tag this Judgment!Allied Resins and Chemicals Ltd. Vs. Minerals and Metals Trading Corpo ...
Court: Kolkata
Decided on: Dec-19-1985
Reported in: AIR1986Cal346
Bimal Chandra Basak, J.1. This appeal arises out of an order passed by the Trial Court in an application of the applicant Allied Resins Chemicals Ltd., for inter alia, (a) an injunction, restraining the defendant No. 1 whether by itself or its servant or agent or otherwise howsoever from receiving or purporting to receive or demanding or purporting to demand any payment or acting in pursuance of the said guarantee dated 20th July, 1979, the said extension dated 14th December 1979 and the said demands dated 23rd July and 26th July, 1980 or any of them in any way. (b) An injunction restraining the defendant No. 2 whether by itself or its servant or agent or otherwise howsoever from making or purporting to make any payment or acting in pursuance of the said guarantee dated 20 July 1979, the said extension dated 14th Dec. 1979 and the said demands dated 23rd July and 26th July 1980 or any of them in any way.2. The plaintiff-appellant carries on business under the name and style of R. Sen &...
Tag this Judgment!Mahipal Bahadur Singh and ors. Vs. the State and anr.
Court: Kolkata
Decided on: Dec-18-1985
Reported in: 1986CriLJ1851
ORDERS.P. Das Ghosh, J.1. This revisional application is directed against an order passed on 7-12-82 by the learned Metropolitan Magistrate, 6th Court, Calcutta, rejecting the prayer of the accused-petitioners to discharge them under Section 245(2) Cr. P.C. on the ground that the charge against them was groundless.2. The opposite party 2, Shri Bijay Singh Nahar, was the president of the Bihar State Board of Swetamber Jain Religious Trusts and was authorised by the Government of Bihar to supervise all the Swetamber Jain Religious Trusts in Bihar. Late Maharaj Bahadur Singh father of the petitioners was the Trustee/Manager of Sikherjee Group of Temples. After his death in 1957, the petitioners became the Trustees of Sammet Sikherjee Group of Temples by a resolution of the Bihar State Board dt. 13-7-58. The audit report of Sammet Sikharjee Group of Temples for the year ending 31-3-75 showed that a sum of Rs. 17,66,607.16 P. was kept as fixed deposits in some scheduled banks in the persona...
Tag this Judgment!Commissioner of Income-tax Vs. Punyarpan Charitable Trust
Court: Kolkata
Decided on: Dec-16-1985
Reported in: (1986)56CTR(Cal)125,[1987]166ITR214(Cal)
Dipak Kumar Sen, J.1. Punyarpan Charitable Trust, the assessee, wasassessed to income-tax for the assessment year 1968-69, the correspondingaccounting year ending on the March 31, 1968. In the said year, theassessee had received donation from the Rai Bahadur Moogtulal TapariaTrust, another charitable trust, of Rs. 45,000 by way of 450 cumulativepreference shares of the face value of Rs. 100 each of Kamala Mills Ltd.The Income-tax Officer computed the taxable accumulation of the assesseein the said assessment year and in doing so, he added the said amount ofRs. 45,000. 2. Being aggrieved, the assessee preferred an appeal to the Appellate Assistant Commissioner contending that the said donation should be exempt from tax. It was contended that the said amount was received by the assessee as part of its capital and, therefore, was not taxable as income at all. The Appellate Assistant Commissioner held that under Section 12(2) of the Income-tax Act, 1961, voluntary contribution received by ...
Tag this Judgment!income-tax Officer Vs. Oberoi Properties (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-13-1985
Reported in: (1986)16ITD206(Kol.)
1. The appeal of the department and the appeal of the assessee are taken together and disposed of by a common order.2. The assessee is a limited company. The assessee was a shareholder in East India Hotels Ltd. The assessee was holding 67,110 equity shares of Rs. 10 each of the said company as on 1-4-1979. The East India Hotels Ltd. by its letter dated 9-1-1979 informed the shareholders that by virtue of the special resolution passed by the company at its annual general meeting on 29-8-1979, they are going to offer 28,55,500 new equity shares of Rs. 10 each for cash and out of the said shares 16,05,500 would be offered as right shares to the existing members in the proportion of one new equity share for every existing five equity shares and another resolution in the same meeting was passed by which bonus shares were issued to the shareholders in the proportion of one equity share for every five equity shares held by the members of the company. The record date was fixed for the issue o...
Tag this Judgment!Satya Prosad Sen Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-13-1985
Reported in: (1986)16ITD160(Kol.)
1. The assessee is in appeal against the order of the Commissioner under Section 263 of the Income-tax Act, 1961 ('the Act'). The assessee filed his return on 31-10-1980. The assessee disclosed the income from house property at Rs. 448, income from business at Rs. 23,932 and income from interest at Rs. 12,265. Thus, the total gross income was shown at Rs. 36,645. The assessee indicated the admissible deductions at Rs. 8,574 and, thus, the net income was shown at Rs. 28,070. The said income was computed by the ITO on 30-8-1982 and, accordingly, a demand notice was issued dated 30-8-1982 showing the amount refundable to the assessee at Rs. 11,514. The assessee filed an audited account in which two profit and loss accounts appeared. One profit and loss account was appearing for National Advertising Agency of which Shri Satya Prosad Sen was shown as proprietor. The profit and loss account disclosed the net profit of Rs. 70,559.48. The second profit and loss account was for National Advert...
Tag this Judgment!income-tax Officer Vs. Satya Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-13-1985
Reported in: (1986)19ITD596(Kol.)
1. By these appeals the department challenges the consolidated order dated 30-7-1984 by which the Commissioner (Appeals) allowed deduction of interest on the amount of Rs. 1,31,000 at the rate of 12 per cent under Section 24(1 )(vi) of the Income-tax Act, 1961 ('the Act')- The appeals are opposed by the assessee.2. The facts necessary for determination of these appeals are as follows according to the assessee's own representation in its letter dated 3-1-1983 : During the year ended Rathjathra 1956 the company purchased house property at 10 Sarat Chatterjee Avenue, Calcutta from Jute Exporters Ltd. at Rs. 2,45,000 and the said sum of Rs. 2,45,000 was paid to Jute Exporters Ltd. on 22-6-1955 out of borrowings of Rs. 1,00,000 made from General Produce Co. Ltd. on different dates, as per copy of account already submitted and of Rs. 1,50,000 from Model Mfg. Co. Ltd. on 27-6-1955. Subsequently, on 29-9-1955 the company repaid the loan of Rs. 1,00,000 received from General Produce Co. Ltd. o...
Tag this Judgment!Fancy Dyeing and Printing Works Vs. Income-tax Officer
Court: Kolkata
Decided on: Dec-11-1985
Reported in: [1987]166ITR54(Cal)
Ajit Kumar Sengupta, J.1. In this application under article 226 of the Constitution, the petitioner, a registered firm, an assessee under the Income-tax Act, 1961 ('the Act'), has challenged the notice dated November 24, 1978, issued under Section 263 of the Act for the assessment year 1976-77.2. The assessment for the assessment year 1976-77 was completed on November 29, 1976. A notice dated November 24, 1978, was served on the petitioner firm on November 25, 1978, fixing the case under Section 263 on November 28, 1978. From the said notice dated November 24, 1978, it appears that an earlier show-cause notice No. 1/WB-10/1978-79/ 1978, dated November 18, 1978, is alleged to have been issued to the petitioner. The case of the petitioner is that the said earlier notice dated November 18, 1978, was not served upon the petitioner. The only notice which the petitioner received was the notice dated November 24, 1978. The petitioner found it difficult to comply with the said notice within a ...
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