Kolkata Court February 1985 Judgments
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Eastern and North East Frontier Railway Co-operative Bank Ltd. Vs. B. ...
Court: Kolkata
Decided on: Feb-14-1985
Reported in: AIR1986Cal146,89CWN804
ORDERP.K. Majumdar, J. 1. This is an application under Sections 30 and 33 of the Arbitration Act, 1940 for setting aside an Award dt. 11th July, 1983 made by a sole arbitrator in respect of disputes and claims arising out of Agreement No. PRE-34-A/V-1 dt. 27th March, 1971. 2. The respondent entered into an agreement being Contract No. PRE-34-1/V-1 dt. 27th March, 1971 with the petitioner for construction, addition and alteration of the building at Nos. 34A and 34B Sashi Bhusan Dey Street, Calcutta. By a subsequent agreement dt. 30th June, 1972 the rates of work mentioned in the agreement dt. 27th March, 1971 were revised and the date of the completion of the work was extended till 15th September, 1972. 3. The works under the said contract were completed on or about 31st March, 1973. By a letter dt. 23rd Aug., 1973 addressed to the petitioner the respondent claimed from the petitioner the final bill amount of Rs. 40,950.49 p. and refund of security deposit. By another letter dt. 8th Jan...
Commissioner of Income-tax Vs. Assam Oil Co. Ltd.
Court: Kolkata
Decided on: Feb-11-1985
Reported in: (1985)47CTR(Cal)371,[1985]154ITR647(Cal)
Dipak Kumar Sen, J.1. The facts found and/or admitted as on record are, inter alia, that Assam Oil Co. Ltd., the assessee, is a non-resident sterling company which had been carrying on business in prospecting and extracting petroleum from various fields in the north-eastern region of India. The assessee was also running a refinery at Digboi in Assam. The assessee was granted prospecting licences by the Government of India for prospecting in areas other than those initially allotted to it including Naharkatia, Hugrijan and Moran in Assam on condition that, ultimately, the entire new area would be transferred to a resident rupee company to be incorporated for prospecting and extraction of petroleum. Between 1954 and 1958, the assessee continued with field work in prospecting in the extended areas.2. The rupee company known as Oil India Ltd. was incorporated under the Companies Act, 1956, on February 18, 1959. It was arranged that the expenses incurred by the assessee prior to the registr...
Stores Supply (India) Agency Vs. Asstt. Collector of Customs
Court: Kolkata
Decided on: Feb-11-1985
Reported in: 1988(38)ELT583(Cal)
Padma Khastgir, J.1. The petitioner herein carriers on business as dealers in steel items. The subject matter of the present petition was imported under licence dated the 9th April, 1981 for Rs. 4,95,696/- issued In favour of M/s. Rajendra Mechanical Industries Ltd., Bombay by the Joint Chief Controller of Import and Export. The petitioner is a second transferee and had thereby acquired the right to import goods to the extent of Rs. 2,80,000/- from M/s. Alloy Steel Enterprises of No. 26 Strand Road, Calcutta, who were the first transferee of the said licence. The petitioner by virtue of such transfer of the licence placed orders and/or indent on the 23rd May, 1981 to a seller at Holland for supply of stainless steel sheet cuttings 0.4 mm thick of the size of 2ft. x 5ft. on or about the 28th September, 1981 the foreign supplier sent the goods to Calcutta Port and the goods arrived on the 6th November, 1981. The petitioner filed the necessary Bill of Entry on 25th November, 1981 along wi...
Stores Supply (India) Vs. Asstt. Collector of Customs
Court: Kolkata
Decided on: Feb-11-1985
Reported in: 1990(27)ECC191
Padma Khastgir, J.1. The petitioner herein carriers on business as dealers in steel items. The subject matter of the present petition was imported under licence dated the 9th April, 1981 for Rs. 4,95,696/-issued in favour of M/s. Rajendra Mechanical Industries Ltd., Bombay by the Joint Chief Controller of Import and Export. The petitioner is a second transferee and had thereby acquired the right to import goods to the extent of Rs. 2,80,000/- from M/s. Alloy Steel Enterprises of No. 26 Strand Road, Calcutta, who were the first transferee of the said licence. The petitioner by virtue of such transfer of the licence placed orders and/or indent on the 23rd May, 1981 to a seller at Holland for supply of stainless steel sheet cuttings 0.4 mm thick of the size of 2 ft x 5 ft. On or about the 28th September, 1981 the foreign supplier sent the goods to Calcutta Port and the goods arrived on the 6th November, 1981. The petitioner filed the necessary Bill of Entry on 25th November, 1981 along wi...
Shyamsundar Naskar Vs. Assistant Controller of Estate
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-08-1985
Reported in: (1985)13ITD388(Kol.)
1. The stay petition was filed by Shri Gourchandra Naskar stating that Shri Shyamsundar Naskar, son of the deceased, was alleged to have filed an estate duty return, on the basis of which the assessment was completed by the Assistant Controller and that the other accountable persons had no knowledge of such return and the said Shri Shyamsundar Naskar also denied to have filed such return. It is stated in the stay petition that in the appeal before the Appellate Controller, an affidavit was filed showing that the other sons of the deceased were denied opportunity to state their point of view. It is, therefore, prayed that the valuation was made in respect of the assets at a very huge figure when the deceased did not leave the property even for meeting their estate duty. It is prayed, therefore, that the said petition may be allowed till the disposal of the appeal.2. We have heard both the sides. In the course of hearing, it is pointed out that in the estate duty appeal filed by Shri Sh...
Bhola Nath Das and ors. Vs. Bholanath Boral
Court: Kolkata
Decided on: Feb-08-1985
Reported in: AIR1985Cal387
G.N. Ray, J.1. This appeal arises out of the judgment and decree passed by the learned Judge, 9th Bench, City Civil Court, Calcutta, in Ejectment Suit No. 390 of 1975. The defendants are the appellants in the instant appeal and the said suit was instituted by the plaintiff respondent against the defendant for eviction of the said defendants from the disputed premises. It is the case of the plaintiff that the plaintiff is the owner of the said premises No. 3/7B, Gorachand Bose Road and initially Tarapada Das, the predecessor-in-interest of the defendants was the tenant under the plaintiff and after the death of the said Tarapada Das, the defendants became the tenants in respect of the said premises. The plaintiff has been residing with the members of his family in the second floor of the said premises and the first floor of the said premises is already tenanted. It is the case of the plaintiff that the plaintiff and the members of his family are suffering immensely for acute shortage of...
Paritosh Kumar Ganguly Vs. Smt. Sitala Bala Ghosh and ors.
Court: Kolkata
Decided on: Feb-07-1985
Reported in: AIR1985Cal164,89CWN441
ORDERAmitabha Dutta, J. 1. This decision relates to an application filed by the decree holder opposite parties for variation and/or vacating the interim order dated 3rd December, 1984 passed by this Court in this Civil Order staying all further proceedings of the Misc. Case No. 25 of 1981 pending before the learned Munsif 1st Additional Court, Alipore arising out of an application of the petitioner under Section 47 of the Civil P.C. raising objection to the execution of the decree for ejectment passed in Title Suit No. 219 of 1966. 2. It appears that the decree holder opposite parties filed Title Suit No. 219 of 1966 for ejectment and damages against the original tenant defendant Sushil Chandra Ganguly who died during the pendency of' the suit and thereafter the heirs and legal representative of the deceased tenant defendant were brought on record including the two minors Paritosh Ganguly and Km. Sandhya Ganguly. The learned Munsif appointed an Advocate as guardian of the said minors. ...
Sm. Nanda Rani Nath Vs. Brojo Mohan Kundu
Court: Kolkata
Decided on: Feb-07-1985
Reported in: AIR1986Cal279
Anil K. Sen, J.1. This is an appeal against an order of remand preferred by the plaintiff and it arises out of Title Suit No. 141 of 1978 of the Second Court of the learned Munsif at Arambagh.2. On 21st Bhadra 1369 B. S. corresponding to Sept. 7, 1962 one Radhika Prasad Nath (since deceased), husband of the plaintiff granted lease of the suit premises in favour of defendant-respondent for a period of 15 years from 1st of Aswin 1369 B. S. till the last day of Bhadra 1384 B. S. The lease was for business purpose and the monthly rent was Rs. 76/-. Radhika Prosad by a deed of settlement gave away the suit property to the plaintiff for her life. The lease was to expire on the expiry of Bhadra 1384 B. S. and the plaintiff by a notice dt. Aug. 10, 197' called upon the defendant to quit and vacate the suit premises on the expiry of the term of the lease and to deliver peaceful possession thereof to the plaintiff. Such possession not having been delivered, the plaintiff instituted the aforesaid...
Rahul AmIn and ors. Vs. Chabbahan Bibi and ors.
Court: Kolkata
Decided on: Feb-07-1985
Reported in: AIR1986Cal399
Sudhir Ranjan Roy, J. 1. This appeal by the plaintiffs is against the judgment and decree of reversal passed by the learned Subordinate Judge, Additional Court, Nadia, in Title Appeal No. 82/69 (20/69).2. The plaintiffs filed Title Suit No. 693 of 1965 before the learned Munsif at Ranaghat in the District of Nadia for a declaration of their 14 annas interest in the suit lands and for permanent injunction restraining the defendants from disturbing their possession in respect thereof.3. According to the plaintiffs, the landsappertaining to the suit khatians werepurchased by Hazi Abdul Aziz, their fatherand one Satyendra Chandra Ganguly by akobala dated Nov. 17, 1943, each of themhaving a moiety share in the properties.Thereafter, Satyendra Chandra Ganguly bya kobala dated April 6, 1957 sold his 8 annasshare in the said properties to Hazi AbdulAziz, who purchased the same in the benamiof his third wife, the defendant No. 1,Chabbahan Bibi for a consideration ofRs. 900/-. Though the kobala ...
Asimnath Roy Chowdhury Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-06-1985
Reported in: (1985)13ITD351(Kol.)
1. The assessee is an individual who is a partner in a renowned chartered accountant firm known as 'Price Water-house & Co.'. The assessee was receiving salary as well as share of profit. The firm was a registered firm. The assessee claimed standard deduction under Section 16(i) of the Income-tax Act, 1961 ('the Act') against the salary income. The ITO has not discussed on this issue.2. The assessee came in appeal before the AAC and contended that he was entitled to a fixed salary over and above the share in the partnership firm and, therefore, the assessee should be allowed standard deduction under Section 16(i). It was also indicated that standard deduction was allowed during the assessment year 1981-82. The assessee relied on a decision of the Bombay Tribunal in Mohamad Ibrahim Shahdad v. ITO [1980] 4 Taxman 576. He also referred to the various clauses of the partnership deed before the AAC. The AAC did not accept the argument of the assessee and he gave the finding as hereunde...
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