Kolkata Court November 1987 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Mrs. Prem Kumari Devi Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-27-1987
Reported in: (1988)26ITD7(Kol.)
1. ITA No. 586 (Cal.) of 1986 filed by the assessee and ITA No. 1214 (Cal.) of 1986 filed by the revenue are against the order of the CIT (Appeals) dated 4-2-1986 for the assessment year 1982-83 for which the previous year ended on 27-10-1981.2. The assessee had got 1/3rd share in a house No. 5, Sikander Road, New Delhi. This was requisitioned by the Govt. of India on 21-8-1947 under the Delhi Premises (Requisition and Eviction) Ordinance, 1947 (No. XII of 1947). The ITO found that the assessee had received compensation from the Govt. to the tune of Rs. 1,85,230 as arrears and Rs. 27,851 for the year under assessment. Before the ITO the assessee argued that the amount of compensation received by the assessee has to be considered as "capital gains", but the same was not taxable as the cost of capital assets so acquired by the Govt. could not be envisaged in terms of money. She also urged that the said amount was not liable to be taxed under the head "Income from property", as she had n...
Wealth-tax Officer Vs. Shyam Sunder Goenka
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-26-1987
Reported in: (1988)26ITD63(Kol.)
1. Aggrieved by the consolidated order relating to the assessment years 1978-79 to 1981-82 of the AAC of Wealth-tax, the department has come up in appeal.2. Valuation date for the assessment year 1978-79 is 31-3-1978. The assessee purchased a house on 10-8-1977 for Rs. 1,73,217 and returned the value of the said house at that figure. The WTO accepted the value since the house was purchased only a few months before the valuation date. Same value was adopted in the succeeding assessment years 1979-80 to 1981-82. However, the assessee took an additional ground before the AAC that the said house should have been valued in accordance with Rule 1BB. This stand of the assessee was accepted by the AAC. He held that since Rule 1BB of the Wealth-tax Rules is mandatory, the WTO should value the property in accordance with Rule 1BB.3. The department is aggrieved by this order of the AAC. It is contended by the learned departmental representative that since the house was purchased only few months ...
Kamal Kanti Mukherjee Vs. Competent Authority and ors.
Court: Kolkata
Decided on: Nov-26-1987
Reported in: AIR1988Cal307
Bhagbati Prasad Banerjee, J. 1. The writ application was moved against a vesting of the petitioner's agricultural land (Garden) and dwelling unit etc. under the provision of the Urban Land (Ceiling and Regulation) Act, 1976.2. The fact of the case in short is that the petitioner was holding lands in some plots which were recorded as agricultural, Bastu (dwelling unit) and pathways and that the petitioner filed a Return under the provision of the Urban Land (Ceiling & Regulation) Act 1976 claiming that the said lands did not vest under the provision of this Act and the petitioner was entitled to retain the same under the law.3. After the petitioner submitted the Return, the respondents issued a draft statement as regards vacate land allegedly held by the petitioner in excess of the ceiling limit. It appears that after the petitioner submitted the Return before the Competent Authority, an enquiry and/or local inspection was held and on the basis thereof the said draft statement was prepa...
income-tax Officer Vs. Ranjan Kumar Dasgupta
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-25-1987
Reported in: (1988)25ITD104(Kol.)
1. This appeal has been filed by the department against the Order dated 8-8-1986 of the Appellate Asstt. Commissioner relating to the assessment year 1985-86. That the learned Appellate Assistant Commissioner of Income-tax erred in law as well as on facts in allowing deduction under Section 80C on National Savings Certificates investment of Rs. 25,000 although those certificates were purchased out of income not chargeable to tax.3. The assessee is an individual deriving income from salary. On 28-3-1984 relevant for the assessment year 1984-85 the assessee received a sum of Rs. 31,320 from the Life Insurance Corporation as maturity value of a Life Insurance Policy. He stated that he invested a sum of Rs. 27,000 out of the above amount in purchasing National Savings Certificates in September 1984 relevant for the assessment year 1985-86 which is under consideration. The asses-see's claim for relief under Section 80C of the Income-tax Act, 1961 was rejected by the Income-tax Officer on t...
J.S. Atwal and ors. (Huf) Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Nov-24-1987
Reported in: [1988]172ITR585(Cal)
Dipak Kumar Sen, Actg. C.J.1. M/s. J.S. Atwal & Ors. (HUF), the assessee, was assessed to wealth-tax in the assessment years 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66 in the status of a Hindu undivided family as declared in its returns. The assessee preferred appeals from the said assessments before the Appellate Assistant Commissioner of Wealth-tax who upheld all the assessments and dismissed the appeals.2. The assessee went up in further appeal before the Income-tax Appellate Tribunal. In the appeals before the Tribunal, the assessee sought to raise for the first time the following additional grounds :' 1. For that the appellant is governed by the Hindu Succession Act of 1956 and as the entire property is received on the death of G. S. Atwal who died intestate on January 20, 1961, therefore, the Hindu Succession Act, 1956, is well applicable in the instant case which being the general law applicable to all Hindus which includes Buddhists, Jains and Sikhs. 2. For that the appella...
Chandmal Chopra Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-24-1987
Reported in: 1988CriLJ739
Dipak Kumar Sen, Acting C.J.1. Chandraal Chopra, the appellant and one Setlal Singh moved this Court under Article 226 of the Constitution at about the end of March, 1985 for a Rule Nisi against the State of West Bengal, the respondent, calling upon the latter to show cause why a writ of mandamus should not be issued directing the respondent to declare that each copy of the Koran whether in original Arabic or in its translation in any other language be forfeited to the Government and that the said Rule should be made absolute.2. The case in the petition was, inter alia, that the writ petitioners were citizens of India and engaged in social work and that the respondent was a public authority.3. The Koran, also spelt as 'Quran' and stated to be religious book of the Muslims all over the world was written originally in the Arbic and available throughout India in the original Arabic or in its translations in Urdu, Bengali, Hindi, English and other languages.4. The Koran it was alleged inci...
Ajit Kumar Maulik Vs. Mukunda Lal Maulik and ors.
Court: Kolkata
Decided on: Nov-20-1987
Reported in: AIR1988Cal196
Sankari Prasad Das Ghosh,J.1. The main question for determination in this appeal is the validity of a will executed by one Nalini Sundari Debi, widow of Rai Bahadur Kalachand Moulik, on 24-4-1950 and registered on 13-2-52. After execution and registration of the Will Nalini Sundari thed on 5-6-59, leaving four sons, Mukunda-lal, Provat, Sailendra and Ajit as well as a doughter named Kamala. She had two other daughters, Binapani and Renubala, who had thad prior to the filing of petition for grant of Letters of Administration by Ajit, the youngest son of Nalini Sundari in the court of the District Delegate, Alipore, on 2-8-79. The plaintiff-appellant, Ajit Maulik, filed that petition for grant of Letters of Administration on alleging that he was the specific and universal legatee under the Will. 2. The suit in the court below was contested by the respondents 1 and 2, Mukunda and Provat. The defence was that Rai Bahadur Kalachand Maulik, husband of Nalini Sundari, was the sole and absolut...
Sudhir Mondal Vs. the State
Court: Kolkata
Decided on: Nov-20-1987
Reported in: 1988CriLJ569
Amarendra Chandra Sengupta, J.1. This appeal is directed against the order of conviction and sentence passed by the learned Sessions Judge, Malda on 16-6-84 under Section 302 I.P.C. and Section 201 I.P.C.2. The learned Sessions Judge passed the said order of conviction and sentence on the finding that the appellant murdered his wife Hem Mondal on or about 11 -5-77 and removed the dead-body of Hem Mondal. The learned Sessions Judge found on the basis of the Statement recorded in the FIR which is not a substantive piece of evidence that the occurrence took place on 11-5-77. The father of the victim girl (P.W. 1) is a resident of Deoritola. On being informed by the appellant's father Madan Mondal of Shibpore where the appellant lived with his wife that his daughter, the wife of the appellant, had gone out with the appellant to attend a marriage feast, he returned home in search for his daughter and after learning that his daughter could not be found in the village he lodged the said F.I.R...
Anantapur Textile Limited Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Nov-19-1987
Reported in: 1988(15)ECC280,1988(33)ELT12(Cal)
Sudhir Ranjan Roy, J.1. The petitioner, Anantapur Textiles Limited, is a Private Company incorporated under the Companies' Act, 1956 having its Registered Office at No. 161, Netaji Subhas Road, Calcutta.2. The petitioner used to import viscose staple fibre from foreign countries for blending with cottons and manufacture of yarns for sale in the local as well as foreign markets.3. The petitioner ordered 695 bales of viscose staple fibre from Austria sometime in the year 1980.4. The respondent No. 3, the Union of India, issued a Notification No. 119/F. No. Bud(Cus)/80, dated June 19, 1980 which contained an amendment to Notification No. 8-Customs, dated January 5, 1979 in terms of which the duty payable for import viscose staple fibre was placed at Rs. 2.37 per Kg. thus revising upwards the duty to Rs. 2.57 per kg. with effect from the midnight of June 18/19, 1980 (Annexure 'B').5. On October 30, 1980 the petitioner paid a sum of Rs. 1,92,877.47 to the respondent No. 1, the Collector of ...
J.S. Atwal (Huf) and ors. Vs. Commissioner of Wealth-tax, Central-i
Court: Kolkata
Decided on: Nov-17-1987
Reported in: [1988]172ITR223(Cal)
Dipak Kumar Sen, Actg. C.J.1. The above references respectively under Sections 27(1) and 27(3) of the Wealth-tax Act, 1957, are being heard together and are disposed of by this judgment.2. The material facts found or admitted and the proceedings leading up to the above references are, inter alia, that one G.S. Atwal, since deceased, had acquired assets and properties, movable and immovable, during his lifetime out of his individual earnings. The said G.S. Atwal died intestate on January 28, 1961, leaving him surviving his four sons and his widow as his legal heirs and representatives. For the assessment years 1961-62 to 1965-66, J.S. Atwal, the eldest son of the deceased, filed returns of wealth as the karta of a Hindu undivided family, the assessee, consisting of the said four sons and the widow of the deceased. The assetsand properties of the deceased were shown to belong to the said Hinduundivided family.3. Assessments for the said assessment years 1961-62 to 1965-66 were completed ...
- ‹ Prev
- 2
- Next ›
- Last »