Kolkata Court May 1987 Judgments
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Rallis India Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-27-1987
Reported in: (1987)23ITD1a(Kol.)
2. Ground Nos. 1 and 2 relate to disallowance of Rs. 30,000 written off as bad debt. An advance of Rs. 30,000 was given to M/s. Brite Tools Ltd. for development and manufacture of Spin Drier on behalf of the assessee-company. Prototypes were rejected by the assessee-company and no fresh prototype was supplied by the party. The Spin Drier was to be used in a washing machine, a new product sought to be developed by the assessee. But this project was abandoned as not technically feasible.The ITO was of the opinion that the claim of bad debt in respect of this amount of Rs. 30,000 was premature and as such he rejected the assessee's claim. On appeal, the CIT (A) was of the opinion that it could not be treated as revenue deduction. So he upheld the order of the ITO.3. The authorised representative for the assessee contended that this was not a capital expenditure but a revenue expenditure. For this purpose he relied on the decision in the case of CIT v. Sudarshan Chemical Industries (P.) L...
In Re: Ashim Kumar Mukherjee
Court: Kolkata
Decided on: May-20-1987
Reported in: (1987)0CALLT453(HC)
Nirendra Krishna Mitra, J.1. The opposite parties instituted Ejectment Suit No. 506 of 1983 before the learned Judge, II Bench, City Civil Court, Calcutta for eviction of the petitioner from the suit premises inter alia, on the ground of default in payment of rent since June, 1982 at the rate of Rs. 185 per month payable according to the English Calendar and also on the grounds of reasonable requirement and sub-letting. On July 7, 1983 the petitioner received summons in the said suit and on August 24, 1983 he filed two applications one under Section 17(2) and the other under Section 17(2A)(b) of the West Bengal Premises Tenancy Act, 1956 along with an application under Section 5 of the Limitation Act inter alia raising disputes regarding the arrears of rent as also the relationship of landlord and tenant between the parties. The learned Judge by his order dated October 30, 1984 rejected the petitioner's said application for condonation of delay considering also the merits of the petiti...
Daga Metal Industries Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: May-20-1987
Reported in: [1988]70STC248(Cal)
Suhas Chandra Sen, J.1. The petitioner, Vivek Kumar Daga, is a registered dealer under the Bengal Finance (Sales Tax) Act. He is a manufacturer of metal containers and wire handles. He is also a registered dealer under the Central Sales Tax Act.2. The petitioner was granted a provisional certificate on 8th September, 1977 by the Commissioner of Commercial Taxes under Rule 3(4)(ii) Of the Bengal Sales Tax Rules, 1941. The case of the petitioner is that this certificate was granted by the Commissioner because the Commissioner was satisfied that the petitioner had established the bona fide business for manufacturing goods in West Bengal for sale. One of the conditions of granting provisional certificate under Rule 3(4)(ii) was that the petitioner shall apply to the Commercial Tax Officer for registration within a week from the date when his total sales in respect of manufactured goods in a year exceeded Rs. 10,000 in value for 'the first time.3. The provisional certificate under Rule 3(4)...
Bagaria More and Co. Ltd. and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-19-1987
Reported in: AIR1987Cal372,(1987)1CALLT292(HC),91CWN1164
Bhagabati Prasad Banerjee, J.1. This is an appeal against the order and judgment of the learned Trial Judge, dated June 9, and 11, 1982 by which he had upheld the validity of the West Bengal Multi-Storeyed Building Tax Act, 1979 (West Bengal Act No. XVII of 1979) (hereinafter referred to as the said Act). The facts relevant for the purpose of the appeal are as follows :2. The West Bengal Government for the first time sought to impose tax on Multi-Storeyed building by enacting the West Bengal Multi-storeyed Building Tax Act, 1975 which was subsequently amended by the West Bengal Act X of 1977. By the said Act of 1975 tax was levied on the multi-storeyed building. The relevant provisions of Section 3 of the said Act were as follows :'3(1) Notwithstanding anything to the contrary contained in any other law for the time being in force but subject to other provisions of this Act, there should be charge and levied for every year a tax (hereinafter referred to as 'the tax') on every Multi-Sto...
Union Carbide India Ltd. Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: May-18-1987
Reported in: [1988]174ITR224(Cal)
'Whether, on the facts and in the circumstances of the case, the sum of Rs. 5,75,251 was allowable as a revenue loss having regard to the provisions of section 43A of the Income-tax Act, 1961 ?'There will also be an order in terms of prayer (b).Learned advocate for the applicant also prayed that a certificate should also be issued on the following question :'Whether, on the facts and in the circumstances of the case, depreciation should be allowed in respect of the assets used by the assessee for scientific research (at the instance of the Revenue) ?'It was stated that the question involved the construction of clause (iv) of the amended section 35 (2) of the Income-tax Act, 1961, which has been given retrospective operation and the vires of which was under challenge before the Supreme Court in a proceeding under article 32 of the Constitution.In the present proceedings before us under the Income-tax Act, the question of vires of a section of the statute cannot be agitated. In that new,...
C.V. Vivekanand Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-15-1987
Reported in: (1987)22ITD367(Kol.)
1. These appeals filed by the assessee are against the order of the Appellate Assistant Commissioner dated 29-1-1986 for the assessment years 1983-84 and 1984-85 for which the previous years ended on 31-3-1983 and 31-3-1984.2. The assessee is a minor. He is represented by his father Shri O.K.Venkitaram. For the two assessment years under consideration the assessee filed the returns of income showing the following incomes:(TDS Rs. 14) 144 144II. Other sources:Interest on Compulsory Deposit 2,162 2,248Interest from Bank 168 39Total Income 2,474 2,431Less : Allowable deductions under Section 80L 2,474 2,431Adjusted total income Nil NilAgricultural income 500 500 In the words of the ITO, as per the assessment order dated 30-10-1985 for the assessment year 1983-84, the assessee received a certain sum of money on partial partition of the HUF properties, that Shri C.K.Venkitaram, the father of the assessee, invested the above amount in the business of M/s. Cochin Tin Factory, Cochin, that th...
Lalit Chandra Dhar Vs. Abdul Rauf and ors.
Court: Kolkata
Decided on: May-15-1987
Reported in: AIR1988Cal15,92CWN242
A.M. Bhattacharjee, J. 1. We have granted leave under Section 75(3) of the Provincial Insolvency Act, 1920, to appeal against the impugned order passed by the Fourth Additional District Judge, Alipore and we have thought that the matter should now go to the Officer concerned of the Judicial Department of this Court who would admit the appeal, cause it to be registered and posted to the appropriate Bench for hearing under Order 41, Rule 11 of the Civil Procedure Code.2. Mr. R. N. Mitra, the learned Counsel for the appellant, has however urged that this appeal having been provided for by Section 75 of the Provincial Insolvency Act is to be regulated only by the provisions of the said Act and not by the provisions of Order 41 of the Code of Civil Procedure. In support of his submission Mr. Mitra has relied on a Division Bench decision of the Nagpur High Court in Wamanrao v. Shrikumar, AIR 1946 Nag 42, where it has been held (at p. 43) that in the matters of appeals in insolvency cases, th...
Tapan Kumar Kundu Vs. Sm. Biva Kundu
Court: Kolkata
Decided on: May-15-1987
Reported in: AIR1988Cal223
Shyamal Kumar Sen, J.1. The questions involved in this appeal are -- Has the appellant been treated with cruelty by the respondent? Has the respondent deserted the appellant on 11th July, 1978? The Additional District Judge, 2nd Court, Howrah dismissed the appellant's suit being Matrimonial Suit No. 112 of 1979 and held against the appellant on both the issues.2. Being aggrieved by the said decision the appellant has preferred this appeal.3. The case of the appellant in short is that he was married with the respondent Biva Kundu according to Hindu form of marriage on 14-3-73 and their marriage was solemnized at 16, Barrickpara Road, Behala, 24-Parganas. After the marriage the respondent stayed at the house of the appellant for about a week and thereafter she left for her brother's house at Eehala where she stayed for three months against the wish of the appellant. The marriage was negotiated in pursuance of an advertisement in the newspaper offering that a service would be arranged for...
Nanalal M. Varma and Co. Ltd. Vs. Alexandra Jute Mills Limited
Court: Kolkata
Decided on: May-14-1987
Reported in: AIR1989Cal6
Chittatosh Mookerjee, C.J.1. On April 19, 1973 the appellant and the respondent whose management had been taken over by the Central Government under Section 18A of the Industrial (Development and Regulation) Act, 1951 had entered into a contract under which the respondent had sold to the appellant goods whose agreed value was Rs. 84,867.71. In spite of demand the appellant did not pay the said amount. Purporting to rely upon the arbitration clause contained in the contract, the respondent had applied to the Bengal Chamber of Commerce and Industry for adjudicating by Tribunal of Arbitrators the dispute in respect of the non-payment of the said amount. Upon the receipt of the notice the appellant had disputed the authority of the Tribunal of Arbitrators to adjudicate the said dispute, inter alia, on the ground that the subject-matter of reference was not covered by the arbitration clause inasmuch as the said nonpayment did not amount to a dispute within the arbitration clause in question...
Gold Leaf Tea Co. Vs. Tribeni Tissues Ltd.
Court: Kolkata
Decided on: May-14-1987
Reported in: (1987)0CALLT327(HC),92CWN296
A.M. Bhattacharjee, J.1. This is a revisional application by the defendant-petitioner against an order allowing amendment of the plaint in a suit for ejectment filed by the plaintiff/opposite-party against the defendant-petitioner on the ground of reasonable requirement of the plaintiff and default in payment of rent and unauthorised transfer of the suit-premises by the defendant. The plaintiff has alleged inter alia that the suit-premises were let out to the defendant company on the clear stipulation that the same would be used by the defendant only as the residence of its Managing Director Amarjit Singh, but in violation of such stipulation the defendant-company parted with the possession thereof in favour of some other person and the premises were no longer in possession of that Managing Director Amarjit.2. Written Statement, on behalf of the defendant has been filed by the said Amarjit Singh alleging that the defendant Gold Leaf Tea Co. is not a company registered under the Compani...
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