Kolkata Court May 1985 Judgments
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income-tax Officer Vs. Belliss and Morcom
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-08-1985
Reported in: (1985)14ITD361(Kol.)
1. This is a departmental appeal challenging the order of the learned Commissioner (Appeals) deleting the imposition of penalty by the ITO amounting to Rs. 24,183 in terms of Section 271(1)(c) of the Income-tax Act, 1961 ('the Act') in respect of the assessment year 1978-79.2. The circumstances in which the aforesaid penalty came to be levied may be noted. The assessee-company derives income from its business of manufacture and sale of multi-stage and single-stage steam turbine condensing and back pressure type turbo-generating sets, etc., mentioned in detail by the ITO in paragraph No. 2 of his order. While scrutinising the accounts of the assessee-company, the ITO noted that the assessee-company had debited Rs. 41,875 by way of special commission paid to the following two parties :Mr. A.N. Shukla, 2/32, Darya Ganj, Delhi 11,875Sunder Electric Mart, 22 BrabourneRoad, Calcutta 30,000 ------- The ITO required the assessee to explain as to what was the special commission and the support...
Commissioner of Income-tax Vs. Birla Bros. P. Ltd.
Court: Kolkata
Decided on: May-06-1985
Reported in: [1987]165ITR586(Cal)
Ajit Kumak Skngupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1963-64 and 1964-65, 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 Income-tax Officer was not justified in including 50% of the managing agency commission from Messrs. Sutlej Cotton Mills Ltd., Pakistan, in the assessment of the assessee ?'2. This question was concluded by the judgment dated December 17, 1974, Income-tax Reference No. 369 of 1970 (CIT v. Stria Bros. Private Ltd. : [1987]165ITR588(Cal) ). Following the said decision, we answer this question in the affirmative and in favour of the assessee.3. For the assessment year 1970-71, the Tribunal has referred the following two questions :'1. Whether on a correct interpretation of the provisions of Section 80-O of the Income-tax Act, 1961, and on the facts and in the circumstances of the case, ...
Commissioner of Income-tax Vs. E.W. Stevens Co. Ltd.
Court: Kolkata
Decided on: May-06-1985
Reported in: (1986)55CTR(Cal)28,[1986]158ITR235(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, 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 liability of Rs. 57,103 was allowable as a deduction for the assessment year 1967-68 ?'2. The assessment year involved is 1967-68 for which the relevant accounting year is the year ending September 30, 1966. The assessee is a company which is engaged in the business of hiring out navigation receivers and equipment to its various customers in India. Such navigation receivers and equipment are in turn taken on hire by the assessee from Dacca Navigation Concessions Ltd., London (hereinafter referred to as the 'London company'), vide an agreement dated December 19, 1961.3. The dispute before the Tribunal was in regard to an additional liability arising from the devaluation of Indian currency on June 6, 1966. The Income-tax Officer dis...
Commissioner of Income-tax Vs. M. Nath
Court: Kolkata
Decided on: May-06-1985
Reported in: [1986]158ITR78(Cal)
Ajit K. Sengupta, J. 1. This is a reference under Section 256(2) of the Income-tax Act, 1961. This reference relates to the assessment year 1964-65.2. On appeal, before the Appellate Assistant Commissioner, it was urged that no intention to avoid or reduce the appellant's tax liability was made out in this case. The transfer was made merely for the purpose of benefiting the lady and it was an honest transaction entered into out of love and affection. It was urged that the Income-tax Officer was wrong in coming to the conclusion that the transfer was made with the object of avoidance of liability under Section 45. The Appellate Assistant Commissioner agreed with this argument and observed that the Income-tax Officer had brought on record no material to substantiate that the transaction was effected with the object of avoidance or reduction of liability under Section 45. He, therefore, cancelled the Income-tax Officer's order in respect of capital gains.3. Before the Tribunal, no serious...
Ramkripal Sharma Vs. Union of India (Uoi) and anr.
Court: Kolkata
Decided on: May-03-1985
Reported in: AIR1986Cal80
ORDERPratibha Bonnerjea, J. 1. The petitioner carries on business under the name and style of Standard Steel Suppliers at No. 5/1, Clive Row, Calcutta as the sole proprietor thereof The petitioner entered into a contract with the respondent to supply M. S. rounds at agreed rate and the respondent issued a purchase order dated 19-10-81. One of the terms of the contract was that before supply the petitioner would give inspection of the goods to the respondent. Pursuant to the said agreement the respondent's representative inspected the goods and three inspection certificates were issued by the respondent's Assistant Director of Inspection (MET) from his office at Guha Building at No. 7, Ganesh Chandra Avenue within the jurisdiction aforesaid. The said goods were alleged to be wrongfully rejected by the respondent. By a letter dated 28-4-82, addressed to the petitioner the respondent's controller of stores alleged that the delivery period had expired but the extension of time would be gra...
Sri Krishna Investment Co. Ltd. Vs. Smt. Parameshwari Devi Lohia and a ...
Court: Kolkata
Decided on: May-02-1985
Reported in: AIR1986Cal171
ORDERSukumar Chakravarty, J.1. The caveat having been lodged in each case, the revisional applications in C. O. No. 42 of 1985 and C. O. No. 43 of 1985 have been taken up analogously for contested hearing for the convenience of the parties as the same question is involved in both the cases.2. In C. O. No. 42 of 1985, the order dated 7-11-84 passed by the learned Additional District Judge 1st Court, Howrah in Misc. Appeal No. 50 of 1984 has been challenged. Similarly in C. O. No. 43 of 1985, the order dated 7-11-84 passed by the learned Additional District Judge 1st Court Howrah in Misc. Appeal No. 49 of 1984 has been challenged.3. The facts leading to the filing of the present revisional applications are as follows : --The petitioner Sri Krishna Investment Co. Ltd., of C. O. No. 42 of 1985 as plaintiff filed Title Suit No. 52 of 1984 in the 4th Munsif Court, Howrah against its tenant Smt. Parameshwari Devi Lohia and also theChairman, Howrah Municipality in respect-of the suit premises ...
Sankar Biswas and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-02-1985
Reported in: AIR1986Cal212
M.N. Roy, J. 1. This is an application for condoning the delay in preferring the appeal, which according to the Stamp reporter of this Court, was 4 days, but the answering Respondents claimed such delay to be much more. 2. It would appear that on or about 25th September 1984, in Civil Rule No. 13194 (W) of 1983(Sankar Biswas v. State of West Bengal), the learned trial Judge, after overriding the orders as passed by other Division Benches of this Court, had directed as under : --'There will be an interim order of status quo as on today confined only to the petitioners. The Respondents will be at liberty to proceed against any other party who may be involved in the matter which is the subject-matter of the present rule and this interim order of status quo will not stand in the way of State Government taking any steps in obtaining sanction under Section 197 of Cr. P.C. if suchsanction is necessary in the case of the petitioners. Affidavit-in-opposition to the main Rule to be filed within ...
Commissioner of Income-tax Vs. National Insurance Co. Ltd.
Court: Kolkata
Decided on: May-02-1985
Reported in: (1986)54CTR(Cal)172,[1986]159ITR314(Cal)
1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1971-72 and 1972-73, the following two questions of law have been referred:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee company which carried on business in general insurance and was assessable under Section 44 of the Income-tax Act, 1961, was entitled to relief under Section 80M ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to relief under Section 80M on the gross dividend without reducing the same by proportionate management expenses attributable to the earning of the dividend income ?' 2. The assessee, an insurance company, received dividend of Rs. 2,24,425 and claimed deduction under Section 80M on the gross dividend income. The Income-tax Officer, however, computed the proportionate managerial expenses of Rs. 1,35,025 as attri...
Subhas Bhattacharyya and ors. Vs. the State
Court: Kolkata
Decided on: May-02-1985
Reported in: 1985CriLJ1807
Gobinda Chandra Chatterjee, J.1. There are 7 appeals before us, Appeal No. 268 of 1981 has been preferred by the accused-appellant Subhas. The appeal bearing No. 279 of 1981 has been preferred by the accused-appellant Probhas. The next appeal bearing No. 280 of 1981 has been preferred by the accused-appellant Dwijendra. Criminal Appeal No. 300 of 1981 has been filed jointly by the accused-appellants Sadhan and Anil. The accused-appellant Phani Kar has preferred the Criminal Appeal No. 310 of 1981. Criminal Appeal No. 335 of 1981 has been preferred by the accused-appellant Sujit. Kalirlada who is in jail has filed the jail appeal bearing No. 430 of 1981. We have heard all the appeals analogously and the following judgment shall govern all these 7 appeals. All the aforesaid 7 appeals are directed against the judgment dt. 18-7-81 passed by Shri Deb Kumar Chakraborty, Additional Subordinate Judge, Asansol, in Sessions Trial No. 47 of 1980.2. The prosecution case as presented before the lea...
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