Kolkata Court December 1988 Judgments
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Indian Industrial Traders and Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-09-1988
Reported in: (1989)29ITD282(Kol.)
1. As both these appeals, one filed by the assessee and the other by the department, are directed against the consolidated order dated 12-5-1987 passed by the CIT (Appeals) for the assessment years 1982-83 and 1983-84 and give rise to common issues, they were heard together and for the sake of convenience, are being disposed of by this single order.2. For both the assessment years the assessee received dividend income from M/s. Nalin Industries SDN, BHD, Malaysia. There is an agreement between the Govt. of India and the Govt. of Malaysia for avoidance of double taxation (see Kanga & Palkhivala's The Law and Practice of Income-tax, 7th Edition, p. 494). Before the ITO the assessee did not claim double taxation benefit on the basis of the said agreement Under Section 90 of the IT Act, 1961 during the course of assessment proceedings for the two assessment years under consideration. The assessments for the two assessment years were completed by the ITO on 30-11-1984 and 19-12-1984 re...
Commissioner of Income-tax Vs. Sreelekha Banerjee
Court: Kolkata
Decided on: Dec-09-1988
Reported in: [1989]179ITR46(Cal)
Ajit K. Sengupta, J.1. At the instance of the assessee, the following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1971-72 :'Whether the salary paid to the caretaker is an admissible deduction from the annual rent to determine the annual value of the property under Section 23 of the Income-tax Act, 1961 ?'2. The facts shortly stated are that the assessee claimed deduction of Rs. 3,000 as her share of the expenditure towards the salary paid to the caretaker against the income from house property. The Income-tax Officer negatived this claim of the assessee.3. The assessee appealed to the Appellate Assistant Commissioner who was of the opinion that engagement of a caretaker was necessary for the purpose of earning rent from the property and that the claim of the assessee was reasonable. He, therefore, directed the Income-tax Officer to allow the deduction claimed by the assessee.4. Against the said order of the A...
Mihir Kumar Ghosh Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-09-1988
Reported in: (1990)2CALLT48(HC)
Shyamal Kumar Sen, J.1. The question involved in this writ petition is whether the writ court is entitled to quash criminal proceeding for inordinate delay in framing charges and keeping the trial pending for unusually long time.2. It is the case of the writ petitioner that on the basis of First Information Report dated July 31, 1973 for the commission of alleged offence by the petitioner between the period of May, 1971 to March 1972 a case under Section 468, 409 and 120B of the Indian Penal Code read with Section 5(1)(c)(d) of the Prevention of Corruption Act, 1946 was started against the petitioner and others. The learned Special Judge, 4th Additional Special Court took cognizance of the offence under the aforesaid sections examining the complainant under Section 200 of the Code of Criminal Procedure. The petitioner appeared before the court on all the dates fixed except on 16th August, 1977 due to his illness. The Public Prosecutor incharge of the said case, however, did not examine...
Commissioner of Income-tax Vs. Sriram Industrial Distribution
Court: Kolkata
Decided on: Dec-08-1988
Reported in: (1989)76CTR(Cal)198,[1989]176ITR180(Cal)
Ajit K. Sengupta, J.1. At the instance of the Commissioner of Income-tax, West Bengal-IX, the following question of law has been referred to this court under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1973-74 :'Whether, on the facts and in the circumstances of the case and on a proper construction of the deed dated the twenty-sixth day of December one thousand nine hundred and sixty seven and the deed dated the twenty-fourth day of November one thousand nine hundred and seventy, the Tribunal was correct in holding that a genuine firm was in existence during the year and the same was entitled to registration ?'2. Shortly stated, the facts are that the assessee claimed to be a partnership firm. There was a change in the constitution of the firm in the preceding year and a new deed was executed on November 24, 1970, with effect from September 1, 1970. As in the case of the earlier partnership deed, under this partnership deed also, a minor was purported to have be...
Commissioner of Income-tax Vs. Madanlal Sohanlal
Court: Kolkata
Decided on: Dec-07-1988
Reported in: [1989]176ITR189(Cal)
Ajit K. Sengupta, J.1. At the instance of the Commissioner of Income-tax, West Bengal-VI, the following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1965-66 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty under Section 271(1)(c) of the Income-tax Act, 1961 ?'2. The facts leading to this reference are that the assessee is a registered firm and the reference relates to the assessment year 1955-56. The assessment in this case was originally made in March, 1960, bringing to tax Rs. 12,26,206 on account of deemed dividend under the provisions of Section 12(1B) read with Section 2(6A)(e) of the Indian Income-tax Act, 1922. In the course of the reopened assessment proceedings, action for penalty under Section 271(1)(c) was also initiated and the Inspecting Assistant Commissioner of Income-tax imposed a penalty of Rs. 2,56,000 under Section 271(1)(c).3...
Bhanumati Sinha and ors. Vs. Jugal Kishore and Co.
Court: Kolkata
Decided on: Dec-07-1988
Reported in: (1989)1CALLT208(HC)
S.K. Mookherjee, J.1. This Revisional Application, which has been heard out as a 'Contested Application', is directed against Order No. 84, dated 22nd June, 1987, passed by the learned Judge, First Bench, City Civil Court, Calcutta in Misc. Case No. 1192 of 1985. The said Misc. case arose out of an application under Order IX, Rule 13 of the Code of Civil Procedure for setting aside an ex parte decree passed in a Suit for eviction being Ejectment Suit No. 665 of 1980 in connection with which an application under Section 5 of the Limitation Act was preferred for condonation of delay in filing the application under Order IX, Rule 13 of the Code of Civil Procedure. By the impugned Order the learned Judge allowed the application under Section 5 of the Limitation Act and condoned the delay in filing the application under Order IX, Rule 13 of the Code of Civil Procedure. The Decreeholder-Plaintiff is the applicant before this Court.2. To appreciate the question raised by the contesting partie...
Dwarka Prasad Bajaj Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Dec-06-1988
Reported in: [1990]181ITR277(Cal)
A.K. Sengupta, J.1. This reference relates to the assessment years 1967-68 and 1970-71. The assessee is engaged in the business of production of mustard oil out of seeds. During the assessment year 1967-68, it declared the yield of oil at 36.36 per cent. of the cake at 62.90 per cent and of gad at 0. 74 per cent. The Income-tax Officer did not question these yields. He, however, made, two additions, one of Rs. 15,922 to the gad account and the other of Rs. 16,923 for understatement of gross profit in the mustard oil and oil-cake accounts. About the gad, the assessee showed the average selling price at about Rs. 25.80 per quintal. The price of cake, on the other hand, was shown at Rs. 48.50 per quintal. The Income-tax Officer did not think that the gad could be sold even below the price of cake. He, therefore, applied the rate of Rs. 48.50 per quintal to gad also and made the impugned addition. The Appellate Assistant Commissioner confirmed the addition.2. Before the Tribunal, it was su...
Commissioner of Income-tax Vs. Bata India Ltd.
Court: Kolkata
Decided on: Dec-06-1988
Reported in: (1989)79CTR(Cal)116,[1989]178ITR669(Cal)
S.C. Sen, J.1. This is a case where the Commissioner has come up onreference on the following question : 'Whether, on the facts and in the circumstances of the case, theTribunal was right in holding that if the purpose of the conference held inIndia was promotion of exports, the expenses on the conference qualifiedfor weighted deduction under Section 35B of the Income-tax Act, 1961,notwithstanding that the expenses were incurred in India ?'2. The assessment year involved is 1972-73 for which the relevant year of account is the calendar year 1971. The assessee claimed that it held a con-ference at Calcutta for promotion of export styled 'Export for 1971'. For this, the assessee incurred an expenditure of Rs. 2,60,000 for visiting personnel from foreign countries in connection with the conference. In the course of the assessment proceedings, the assessee claimed that it was entitled to weighted deduction in respect of expenses incurred under Section 35B of the Income-tax Act, 1961, ('the...
East India Clinic Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-06-1988
Reported in: (1989)1CALLT249(HC)
Susanta Chatterji, J.1. The present writ petition has been filed by the East India Clinic Limited and its acting Administrator challenging the Order, dated 9.9.1988 passed by the Respondent No. 2, Referee, Shops & Establishment Directorate, Government of West Bengal. The petitioners have prayed for an appropriate Order of injunction to restrain the respondents from giving effect or further effect to the Memoranda, dated 25.4.1988,. collectively marked as Annexure 'B' to the writ petition. It is stated by the writ petitioners that writ petitioner No. 1 is a company dealing with materials of medical, surgical and pharmaceutical appliances and the provisions of the West Bengal Shops & Establishment Act, 1963 are not applicable, as it is covered by Section 4(c), of the said Act. Section 4(c) of the said Act, inter alia, provides that this Act shall not apply to, among, others, institutions for the treatment or care of the sick, infirm destitute or mentally unfit. It is stated that the peti...
Bulakidas Bhaiya Vs. Collector of Customs
Court: Kolkata
Decided on: Dec-06-1988
Reported in: 1989(43)ELT62(Cal)
Padma Khastgir, J.1. Being aggrieved by an order passed by the Learned Court (R.N. Pyne J. as his Lordship then was) then present appeal has been preferred.2. In the writ petition filed by the appellant the appellant challenged the search and seizure being invalid and beyond the jurisdiction of the authorities concerned. The writ petitioner also prayed for a writ of prohibition restraining the respondent authorities from giving effect to such search and seizure and for making any investigation in respect thereto. The writ petitioner further prayed that all further proceedings and/or investigations in respect of such search and seizure be stayed.3. M/s. Lea Min Tannery was granted import licence for import of the items as mentioned in Appendix 5 and 7. Said M/s. Lea Min Tannery authorised the petitioner Bulakidas Bhaiya to act as letter of authority holder for the purpose of importing goods under the said licence.4. One M/s. Salem Oil & Grease Co., Salem, U.S.A. authorised the writ peti...
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