Kolkata Court May 1985 Judgments

Abdul Mannan Vs. Biswanath Paul and ors.

Court: Kolkata

Amitabha Dutta, J.1. This is an application for revision of an order dated 27-1-1981 passed by the learned Executive Magistrate at Barrackpore in a proceeding under Section 145, Cr. P.C. being case No. M182 of 1973 dropping the proceedings and vacating the attachment order. Abdul Sobhan, since deceased, brother of the petitioner filed an application under Section 144 of the Code before the Sub-Divisional Magistrate, Barrackpore on 21-3-1973 alleging that the second party men were threatening to possess forcibly portions of plots Nos. 3104 and 3115 of Mouza Sultanpur within South Dum Dum Municipality of which the petitioner's mother Khadi Bibi was a Mutwalli. It was alleged that the petitioner's mother had lodged information in the local police station and informed the higher authorities of such threats, as a result of which the S.D.O. Barrackpore and Officer in charge of Dum Dum P.S. visited the localty and asked the second party men not to raise structure on the disputed land But afte...

Sunrolling Mills P. Ltd. Vs. Income-tax Officer

Court: Kolkata

Reported in: [1986]160ITR412(Cal)

A.K. Sengupta, J.1. This appeal is directed against the judgment and order dated April 2, 1985, passed by Padma Khastgir J. in an application made under Article 226 of the Constitution by the appellant challenging the notices under Section 148 of the Income-tax Act, 1961, for the assessment years 1978-79 to 1981-82. The impugned notices under Section 148 were issued on October 13, 1982. The assessment proceedings pursuant to the said notices had been completed. Before the demand notices and assessment orders pursuant to the said reassessments for the said assessment years could be served upon the assessee, the assessee moved an application under Article 226 of the Constitution. The learned judge dismissed the writ application on the ground that the writ petitioner has adequate alternative remedy under the Income-tax Act, 1961, and as such the petitioner should not be allowed to invoke the writ jurisdiction.2. At the hearing before us, it has been contended by Mr. Anil Kumar Roy Chowdhu...

Commissioner of Income-tax Vs. Alkali and Chemical Corpn. of India Ltd ...

Court: Kolkata

Reported in: [1986]158ITR58(Cal)

Ajit Kumar Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1965-66, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the payments made by the assessee to its employees by way of reimbursement of medical bills incurred by the employees did not represent expenditure resulting directly or indirectly in the provision of any benefit or amenity or perquisite to the said employees within the meaning of Section 40(c)(iii) of the Income-tax Act, 1961?'2. This question came up for consideration before this court in CIT v. Kanan Devan Hills Produce Company Ltd. : [1979]119ITR431(Cal) , Indian Leaf Tobacco Development Co. Ltd. v. CIT : [1982]137ITR827(Cal) , CIT v. National and Grindlays Bank Limited : [1984]145ITR457(Cal) . This court held that the cash payment on account of reimbursement of medical expenses of the employees c...

Commissioner of Income-tax Vs. Sijua (Jharriah) Electric Supply Co. Lt ...

Court: Kolkata

Reported in: (1986)54CTR(Cal)114,[1986]158ITR332(Cal)

Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, read with Section 18 of the Companies (Profits) Surtax Act, 1964, the following question of law has been referred to this court for the assessment year 1972-73 :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding Reserve for Contingencies of Rs. 2,26,610 and the Reserve for Debenture Reduction of Rs. 11,00,000 should be taken into account for the purpose of computation of capital according to the Second Schedule to the Companies (Profits) Surtax Act, 1964, for the assessment year 1972-73?'The Income-tax Officer excluded the reserve for contingencies in the computation of capital under the Second Schedule to Companies (Profits) Sur-tax Act, 1964. The Appellate Assistant Commissioner supported the view taken by the Income-tax Officer without reasons.2. Before the Tribunal, it was contended by the assessee that the company had to statutorily create the...

Commissioner of Income-tax Vs. Devenport and Co. Pvt. Ltd.

Court: Kolkata

Reported in: (1986)53CTR(Cal)424,[1986]158ITR348(Cal)

Ajit K. Sengupta, J.1. This is a reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1962-63. The assessee company was doing business in tea and gunnies. It had also started business in purchase and sale of shares during the previous year. It was also having income from managing agency commission and allowances, dividend, etc. The Income-tax Officer apportioned the expenses totalling Rs. 3,26,963 under the various sources of income in the same proportion as the gross income from those sources. In this way, Rs. 92,726 was allocated against the dividend income amounting to Rs. 2,10,455. The dividend income was thus reduced to Rs. 1,17,729 and the rebate under Section 235 was worked out on the basis of the gross dividend income less proportionate expenses deducted therefrom.2. The assessee was aggrieved by the assessment order of the Income-tax Officer and, therefore, went up in appeal before the Appellate Assistant Commissioner in which among other grievan...

G.P. Singh and ors. Vs. Shanti Ranjan Sarkar

Court: Kolkata

Reported in: 1985CriLJ1695

M.M. Dutt, J.1. This appeal has been preferred by the Commandant, 71 Battalion, Border Security Force, Krishnagar and others including the Union of India against the judgment and order dated Aug. 4, 1977 of a learned single Judge of this Court, whereby the learned Judge made absolute the Rule Nisi issued on the application of the respondent. Shanti Ranjan Sarkar, under Article 226 of the Constitution.2. The respondent was a constable of 71 battalion of the Border Security Force. At the material time, he was posted at Modhugari Police Camp, P. S. Karimpur, District Nadia. He was charged with abetment of the offence of exacting money from one Md. Mohiuddin Mondal without proper authority. He was directed to be tried by the Summary Security Force Court. In the trial, he was found guilty of the charge and, by an order dt. Sept. 10, 1975 of the Summary Security Force Court, he was sentenced to undergo rigorous imprisonment in Civil Jail for a period of three months. He was also dismissed fr...

Commissioner of Income-tax Vs. Sulekha Works (P.) Ltd.

Court: Kolkata

Reported in: [1985]156ITR190(Cal)

Ajit K. Sengupta, J.1. This reference under Section 256(2) of the I.T. Act, 1961, for the assessment year 1963-64 relates to the imposition of penalty of Rs. 52,148 under Section 271(1)(a) of the said Act.2. The assessee should have filed the return of income on or before June 30, 1963. The return was, however, filed on January 2, 1965. The assessee was, therefore, asked to explain as to why the return was filed belatedly and as to why penalty should not be imposed on the ground of failure to file the return of income within time under s, 139(1) and 139(2). The assessee replied that the books of account were not under the control of the company and that the auditing was completed on September 10, 1964, and the same was placed before the general body meeting on October 23, 1964. The ITO refused to believe that the books of account for the calendar year 1962 (i.e., for the relevant assessment year), were also taken away by the official receiver. The ITO observed that the books of account...

Union Drug Co. Ltd. Vs. Commissioner of Income-tax, West Bengal-iii, C ...

Court: Kolkata

Reported in: (1985)54CTR(Cal)144,[1985]156ITR197(Cal)

AJIT K. SENGUPTA J. - This is a reference under s. 256(1) of the I.T. Act, 1961. The assessee is a company. The assessment year involved is 1971-72. As the assessee had failed to make contributions under the Employees Provident Funds and Family Pension Fund Act, 1952, a certificate proceeding was started under the Bengal Public Demands Recovery Act, 1913, for the recovery of arrears. As per the provisions of s. 16 of the Bengal Public Demands Recovery Act, the assessee was also required to pay interest of Rs. 7,217 which was paid in the accounting year relevant to the assessment year under reference. In its return as well as at the time of assessment proceedings, the assessee claimed deduction of Rs. 7,217 while computing its total income under the Act. The ITO disallowed the assessees claim. The AAC accepted the assessees claim for deduction of Rs. 7,217. The Tribunal, following the decision of the Gujarat High Court in the case of CIT v. Mihir Textiles Limited : [1976]104ITR167(Guj) ...

Nemai Kumar Ghosh Vs. Sm. Mita Ghosh

Court: Kolkata

Reported in: AIR1986Cal150,89CWN904

B.C. Ray, J. 1. This appeal is directed against the judgment and decree passed in Matrimonial Suit No. 128 of 1980 by the Additional District and Sessions Judge, 24-Parganas, dismissing the suit with costs to the respondent holding, inter alia, that the plaintiff failed to establish cruelty and cruel treatment towards him which can be considered to be a sufficient cause for passing a decree for dissolution. It was further held that the story of desertion as tried to be set up by the petitioner was also not proved. The short facts of the case as appear from the pleadings are as follows : -- 2. The plaintiff named Nemai Kumar Ghosh was married with the respondent, Sm. Mita Ghosh, according to Hindu rites on 21st Nov., 1972. It was a negotiated marriage. The plaintiff was employed in the United Commercial Bank and he was posted at that time in the State of Orissa. After the marriage the plaintiff took the respondent to the place of his service at Jharsugda where he was employed in the bra...

income-tax Officer Vs. Raneegunge Coal Association Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1985)14ITD313(Kol.)

1. This appeal by the revenue is directed on the ground that the Commissioner (Appeals) erred in allowing adjustment of the unabsorbed development rebate for the assessment year 1972-73 against the income of the assessment year 1979-80 when the assets were nationalised in 1972-73.2. During the assessment year 1972-73, when the assessee-company was engaged in coal mining business, it had installed new plant and machinery and as a result, it became entitled to development rebate under Section 33 of the Income-tax Act, 1961 ('the Act'). The development rebate which was admissible in the assessment year 1972-73 was not allowed by the revenue and the same remained unabsorbed and in the assessment year 1979-80 the assessee-company claimed that the unabsorbed development rebate should be carried forward from the assessment year 1972-73 and should be adjusted with the income for the assessment year 1979-80, now under appeal. Meanwhile, the coal mining business of the assessee-company was nati...