Kolkata Court April 1985 Judgments
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West Bengal Financial Corporation and ors. Vs. Saroj Kumar Kesh and or ...
Court: Kolkata
Decided on: Apr-11-1985
Reported in: AIR1985Cal459
1. In ouropinion, the Court should not stand in the way of the West Bengal Financial Corporation to exercise their statutory right under Section 29(1) of the Slate Financial Corporations Act, 1951 hereinafter referred to as the Act. Under Section 29(1) of the Act. the Corporation has been conferred the right to sell or grant lease of the industrial concern which has defaulted in repayment of any loan or advance or any instalment there or in meeting its obligations in relation to any guarantee given by the corporation or otherwise fails to comply with the terms of its agreement with the Financial Corporation. The Corporation has taken possession of the industrial concern which is a partnership firm. The learned Judge, however, by the impugned order restrained the Corporation and its officers from selling the industrial concern i.e. the factory of the partnership firm. It may be stated here that the firm stands dissolved and there is a serious dispute among its three partners. The learne...
Commissioner of Income-tax Vs. Mrs. Hasina Begum (Wife) and ors.
Court: Kolkata
Decided on: Apr-10-1985
Reported in: [1986]158ITR215(Cal)
Ajit Kumar Sengupta, J. 1. For the assessment year 1970-71, the Tribunal has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961 : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal had evidence to hold that the sum of Rs. 1,40,000 invested by the assessee in the construction of house property at 19/1, Balu Hakak Lane, Calcutta, was advanced by way of a loan to his wife 2. If the answer to question No. one is in the negative, then on a correct interpretation of the provisions of Section 64(iii) of the Income-tax Act, 1961, the Tribunal was justified in holding that the income from property at 19/1, Balu Hakak Lane, was not assessable in the hands of the assessee ?' 2. The facts of this case are stated hereafter. The assessee, since deceased, was a medical practitioner and was attached to Islamia Hospital. He was also employed in Serajuddin & Co. In the proceedings for assessment to tax for the assessment year 1970-71, the...
Broja Ballav Ghose Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Apr-09-1985
Reported in: (1987)ILLJ331Cal
Anil Kumar Sen, J.1. This appeal from the appellate decree is at the instance of the plaintiff. The plaintiff was a Railway servant and he instituted Title Suit No. 50/67 for a declaration that an order of his removal from service and the appellate order therefrom being void and not binding upon the plaintiff, he continues to remain in service and for a decreefor arrears of salary. Such a suit failed in the two courts below and the judgment and decree dated January 15, 1973, passed by the learned Additional District Judge, 11th Court, Alipore, in Title Appeal No. 1014/70 are the subject matter of challenge in this second appeal.2. The undisputed facts may be set out very briefly:The appellant was appointed by the ex-Bengal and Assam Railway in the year 1944. After the partition, he opted for service in India. Such option was exercised in the year 1947, He was transferred to Eastern Railway and in 1950 he was posted as a ticket collector at Bongaon and therefrom he was transferred to Se...
Nirmal Chandra Dutta Vs. Pradip Kumar Dutta
Court: Kolkata
Decided on: Apr-08-1985
Reported in: AIR1986Cal177
ORDERC.K. Banerji, J.1. This is an application for transfer of a suit pending in the City Civil Court to this Court under Clause 13 of the Letters Patent read with Section 24 of the Code of Civil Procedure. The plaintiff filed a suit in the City Civil Court being Title Suit No. 1387 of 1981 against Pradip Kumar Dutta for a declaration that the plaintiff is in exclusive possession of one room on the ground floor by the side of courtyard of premises No. 14, Govinda Sen Lane, Calcutta. In the City Civil Court the plaintiff's case is that the plaintiffs father is a co-sharer in respect of the said premises No. 14, Govinda Sen Lane. The plaintiff purchased from two of the co-sharers their undivided shares in the said premises by two sets of conveyances dated 1st Aug. 1980 and 23rd Feb. 1980. In terms of the said two conveyances the vendors made over possession to the plaintiff of the two rooms on the first floor and one room on the ground floor of the said premises. By another conveyance da...
Commissioner of Income-tax Vs. Chitranjali
Court: Kolkata
Decided on: Apr-08-1985
Reported in: [1986]159ITR801(Cal)
AJIT Kumar Sengupta, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961.2. The assessment of the assessee, a firm, for the assessment year J 966-67, was completed by the Income-tax Officer on atotal income of Rs. 1,14,017 on the basis of the return of income filed on July 7, 1966. The said assessment was completed by the Income-tax Officer on March 16, 1971.3. The assessee went on appeal before the Appellate Assistant Commissioner. Before him, an additional ground was allowed to be urged to the effect that before the said assessment was completed by the Income-tax Officer on March 16, 1971, two revised returns were filed by the assessee, one on May 16, 1970, and the other on July 7, 1970, as certain alleged omissions had occurred in the original return filed on July 7, 1966, but the assessment was made by the Income-tax Officer on March 16, 1971, ignoring the said revised returns and as such the said assessment was bad. It was submitted before the Appellate Assis...
West Bengal State Warehousing Corporation Vs. Commissioner of Income-t ...
Court: Kolkata
Decided on: Apr-04-1985
Reported in: [1986]157ITR149(Cal)
Ajit Kumar Sengupta, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1967-68. For that year, the assessee, the West Bengal State Warehousing Corporation, filed a return showing a total income of Rs. 92,578 and the assessment was made on a total income of Rs. 9,17,117. An appeal was preferred against the said assessment and the Appellate Assistant Commissioner partly allowed the appeal by an order dated May 19, 1972.2. On October 1, 1973, the assessee made an application under Section 154 of the Income-tax Act, 1961, claiming amongst other matters that the income of the assessee was exempt from taxation. By an order dated November 2, 1973, the Income-tax Officer rejected the application holding that since the claim for exemption was not made in the course of assessment or even before the Appellate Assistant Commissioner, the claim for exemption cannot be considered.3. The assessee came before the Appellate Assistant Commissioner. The A...
Commissioner of Income-tax Vs. Bharat General and Textile Industries L ...
Court: Kolkata
Decided on: Apr-04-1985
Reported in: (1986)56CTR(Cal)237,[1986]157ITR158(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, the following two questions have been referred to this court for the assessment year 1973-74 :'1. Whether, on the facts and in the circumstances of the case, the loss arising out of exchange fluctuation in respect of the payment of the instalments of loan in Japanese yen obtained for the purchase of machineries on deferred payment basis was capital or revenue expenditure ? 2. Whether, on the facts and in the circumstances of the case, the assessee can claim as deduction the provision for payment of leave salary in the year under consideration ?' 2. At the suggestion of the learned advocates, we have reframed the first question as follows to bring out the real controversy :'Whether, on the facts and in the circumstances of this case, the additional expenditure incurred by reason of exchange fluctuation in respect of the payment of the instalments...
In Re : American Refrigeration Co. Ltd.
Court: Kolkata
Decided on: Apr-04-1985
Reported in: 1986(23)ELT74(Cal)
B.P. Banerjee, J.1. The matter was moved with notice and the learned Advocates for the parties agree that the matter may be disposed of without formally issuing any Rule.2. In this case the petitioner filed an appeal and also filed an application for exemption from making payment of the amount of duty demanded pending disposal of the appeal which are required to be deposited under Section 35F of the Central Excises and Salt Act, 1944 before the Tribunal. The petitioner made out a case that there was accumulated loss of Rs. 65.64 lakhs as on April 30, 1984 and as a result thereof there was great hardship for which the petitioner should be granted exemption from making the said payment during the pendency of the Appeal. It was further pointed out before the Tribunal that in terms of the Order passed by this Court a sum of Rs. 8 lakhs is refundable by the Department and that the petitioner was ready to give an undertaking that the petitioner would not withdraw the said amount pending disp...
Samar Nandy Chowdhury Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-04-1985
Reported in: (1986)ILLJ95Cal
Mookerjee, J.1. Being aggrieved, by the judgment of Hon'ble Mr. Justice P.C. Borooah discharging the Rule obtained by him against the Memorandum of charge-sheet, dated 2nd August, 1977 issued by the Senior Divisional Mechanical Engineer (P), North Eastern Frontier Railway, Katihar, the appellant has preferred this appeal.2. The appellant at the relevant time was Fireman-B under the North Eastern Frontier Railway Administration. In the year 1973 he was elected as the Secretary of the North Eastern Frontier Railway Co-operative Stores Ltd., Malda. The Senior Divisional MechanicalEngineer (P), North Eastern Frontier Railway, Katihar, had purported to issue the impugned charge-sheet in respect of certain alleged acts of misconduct committed by the petitioner as Secretary of the North Eastern Frontier Railway, Co-operative Stores Ltd. The petitioner has challenged the authority of the Senior Divisional MechanicalEngineer (P), Katihar to intitiate a disciplinary enquiry and to serve charge-s...
Nurul Huda and ors. Vs. Smt. Hira Basu and ors.
Court: Kolkata
Decided on: Apr-03-1985
Reported in: AIR1986Cal39
C.N. Ray, J. 1. This appeal arises out of judgment and decree passed by the learned Judge, 4th Bench, City Civil Court, Calcutta in Title Suit No. 1412 of 1978. By the aforesaid judgment a decree has been passed for eviction of all the defendants impleaded in the said Title Suit. The defendants Nos. 3 to 14 have preferred the instant appeal impleading the plaintiff as respondent No. 1 and defendants Nos. 1 and 2 as pro forma respondents Nos. 2 and 3. The said Title Suit was instituted by the plaintiff respondent No. 1 for eviction of the defendants from the disputed premises being the back portion of 83, Rafi Ahmed Kidwai Road, Calcutta containing 18 rooms more fully described at schedule to the plaint. The case of the plaintiff appellant No. 1 is inter alia that one Ranjit Kumar Bose since deceased was the owner of the entire premises No. 83, Rafi Ahmed Kidwai Road, Calcutta and the said Ranjit Kumar Bose died on 30th June, 1968 after executing a Will whereby he bequeathed the entire ...
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