Kolkata Court January 1989 Judgments
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Commissioner of Income-tax Vs. Smt. Radha Devi Poddar
Court: Kolkata
Decided on: Jan-31-1989
Reported in: (1989)82CTR(Cal)42,[1990]185ITR544(Cal)
Suhas Chandra Sen, J.1. In this reference, the question referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961 (the 'Act'), is as follows :'Whether an assessment framed under Section 143(3)/147(a) of the Income-tax Act, 1961, constituted 'regular assessment' in the course of which penalty under Section 273(b) of the said Act can be levied ?'2. The facts of the case, as found by the Tribunal, are as follows :The assessee is Smt. Radha Devi Poddar as legal representative of the late Roshanlal Poddar. The assessment years involved are 1961-62 to 1964-65.3. The deceased did not file any return of income. In the course of a raid by the Department on July 17, 1976, some books of account in respect of the business carried on under the name and style of Shankar Textiles at 203/1, Mahatma Gandhi Road, Calcutta, were recovered and seized from the residence of the deceased. The Income-tax Officer initiated proceedings under Section 147(a) read with Section 148 of the Act for ma...
Textile Machinery Corporation Ltd. Vs. Kichcha Sugar Co. Ltd.
Court: Kolkata
Decided on: Jan-31-1989
Reported in: (1989)2CALLT101(HC)
Monoranjan Mallick, J.1. This is an appeal against the judgment and decree passed by the Assistant District Judge, 5th Court, Alipore on 10th March, 1988 in Title Suit No. 12 of 1985 directing the Respondent to get a decree of Rs. 1 lac against the appellant with costs together with interest on the basis of the award passed by the Arbitrator, Mr. Justice L. P. Nigam on 12th February 1985 and partially setting aside the part of the award by which the Arbitrator rejected the claim of the petitioner/respondent regarding the claim of the liquidated damages and directing the remission of the award for reconsideration of the Issues Nos. 3 and 4 decided against the respondent by new and qualified Arbitrator as to be decided by the contesting parties through their mutual consent.2. The facts may be briefly stated as follows:By an agreement, dated 3.2.72 between the plaintiff/respondent and the defendant/appellant, dated 3.2.72 the appellant agreed to supply, erect and commission machinery and ...
Sandeep Investment (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-27-1989
Reported in: (1989)29ITD565(Kol.)
1. Both these appeals are filed by the appellant-company against the common order of the CIT (A) dated 7-1U986 on the only common ground that the CIT (A) has erred in confirming the orders of the ITO who disallowed the interest of Rs. 49,435 for the assessment year 1980-81 and ks. l 42,205 for the assessment year 1981-82 on the ground that the appellant-company has not changed the method of accounting bona fide and has not followed the said method cosnistently. The appellant-company followed the mercantile system of accounting It changed its method of accounting so fax as the realisation of the interest is concerned from mercantile system to cash system. The ITO held that the appellant-company has changed its method of accounting mainly with a view to reduce its liability to income-tax. The CIT (A) has confirmed the said view.2. The brief facts pertaining to the issue under consideration are that undoubtedly the " appellant-company is an investment company. The appellant-company follo...
Soumendra Nath Sen Vs. Calcutta Electric Supply Corporation Ltd. and o ...
Court: Kolkata
Decided on: Jan-27-1989
Reported in: (1989)1CALLT380(HC)
Susanta Chatterji, J.1. The present writ petition has been filed for issuance of a Writ of Mandamus commanding the respondents to instal the A.C. supply line immediately in the portion of the premises No. 30-A, Kalighat Road, Calcutta which has been reconstructed after the demolition of the Old Building therein. It is stated that the petitioner obtained the plan sanctioned by the Calcutta Municipal Corporation for the purpose of construction of a building at premises No. 30-A, Kalighat Road purchased by the petitioner and on demolition of the dilapidated structure therein has raised construction of double-storeyed building and the said construction is complete. It is further stated that a litigation is going on between the petitioner and his tenant for a portion of the building not covered by the newly constructed structure. According to the petitioner, there are two D.C. Meters at the premises No. 30-A. Kalighat Road, Calcutta standing in the name of one Kshudiram Samanta being No. 02...
Golam Md. Khan Vs. the State
Court: Kolkata
Decided on: Jan-25-1989
Reported in: 1989CriLJ1203
Pabitra Kumar Banerjee, J.1. The accused Golam Mohammad Khan has been convicted under Section 376, I.P.C. and sentenced to R.I. for a period of eight years and a fine of Rs. 1000/- in default R.I. for a further period of six months by the learned Assistant Sessions Judge, Midnapore by his judgment and order dated 7th February 1981 in Sessions Trial Case No. III of August 1980. It is this order of conviction and sentence which is under challenge in this appeal.2. Briefly stated, the case of the prosecution was that on 26-4-79 corresponding to 12th Baisakh 1386 B.S. which was a Thursday, while P.W. 1 Anwara Khatun was bringing back the cattle from the field, the accused Golam Mohammad caught hold of her and tied her face with a napkin and physically lifted her to a bamboo grove at some distance, assaulted her in spite of her resistance and raped her against her will. Anwara returned home weeping and related (narrated) the incident to her mother and brother's wife who in turn reported the...
Pranati Textiles and ors. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Jan-24-1989
Reported in: 1989CriLJ1804
A.M. Bhattacharjee, J.1. Having heard the learned Counsel for the parties, we are satisfied that these four revisional applications are to be allowed and the impugned orders of taking cognizance in the four criminal eases giving rise to these four revisional applications are to be quashed. These four revisional applications challenging the prosecutions launched under the provisions of Section 14 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereafter, 'Employees' Provident Funds Act' for short), involving common questions, have been heard together and are being disposed of by this common judgment.2. The offences alleged in the relevant complaints are 'failure to pay' the contributions and administrative charges payable under the provisions of the Employees' Provident Funds Act, 1952 and the Employees' Provident Funds Scheme framed thereunder. It has not been disputed by Mr. Nandi appearing for the accused-petitioners that the amounts payable were not paid wi...
Kshatra Nath Banerjee and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-20-1989
Reported in: (1989)1CALLT281(HC)
K.M. Yusuf, J.1. All the Rules are taken up analogously for hearing as the point is one and the same and are disposed of by this judgment.2. By virtue of Notification under Section 4 of the Land Acquisition Act, 1894 and proceedings started thereunder the Government acquired a large number of plots of land for development of industries in Durgapur Area and the possession was taken over sometime in 1964. In 1967 there were awards and the petitioners received the amount of the awards in October the same year. There was an Ordinance being No. 1 of 1967 which was replaced by the Land Acquisition (Amendment & Validation) Act, 1967. By virtue of Section 4(3) of the Amendment Act of 1967 a provision for the payment of simple interest calculated at 6 per cent per annum on the market value of the land acquired and as determined under' Section 23 of the principal Act was made. Thereafter the petitioners were served with a notice under the Amendment Act of 1967 sometime in March 1976 and the peti...
Satya Gopal Saha and anr. Vs. Snehalata Saha
Court: Kolkata
Decided on: Jan-13-1989
Reported in: (1989)1CALLT387(HC),93CWN1015
S.K. Mookherjee, J.1. This Revisional application, moved on behalf of the defendants in a Suit for eviction, is directed against Order No. 64, dated 8th of June, 1983 passed by the Learned Judge, 6th Bench, City Civil Court, Calcutta, in Ejectment Suit No. 326 of 1977. By the impugned Order the Learned Judge allowed the prayer for amendment of the plaint made on behalf of the plaintiff/opposite party,2. The Suit was fixed by the husband of the present plaintiff/opposite party for eviction of the defendants on the grounds of sub-letting and reasonable requirement Of the then plaintiff and the members of his family including the present plaintiff, his widow. The original plaintiff died on 25th of September, 1979 and an application at the instance of the present plaintiff under Order 22 Rule 10 of the Code of Civil Procedure was allowed on 9th of June, 1980. In the said application, it was stated on behalf of the present plaintiff that by a Deed of Gift executed on 17th of September, 1979...
General Foods (P) Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jan-13-1989
Reported in: 1991LC741(Calcutta),1989(41)ELT64(Cal)
Suhas Chandra Sen, J.1. In this writ petition the petitioner M/s. General Foods (Private) Limited and Shyam Sundar Khandenwala have prayed for a writ in the nature of Mandamus for quashing the decision of the Central Board of Excise and Customs to prefer appeals against various authorities in India to the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter described as CEGAT).2. The Memorandum of appeals were actually filed before the Appellate Tribunal and the petitioners have prayed for a writ in the nature of certiorari for quashing the various appellate proceedings pending before the CEGAT. There is also a prayer for a writ of prohibition directing the CEGAT to show cause why the proceedings commenced before it should not be quashed and it should not be refrained from entertaining the appeals.3. The respondents to this writ petition are Union of India through the Secretary, Ministry of Commerce, North Block, New Delhi; the Chief Controller of Imports and Exports, the...
Commissioner of Income-tax Vs. Sitaram Agarwalla and Bros.
Court: Kolkata
Decided on: Jan-10-1989
Reported in: [1990]186ITR385(Cal)
Suhas Chandra Sen, J. 1. Three questions have been referred under Section 256(2) of the Income-tax Act, 1961 ("the Act"), by the Tribunal to this court. The questions are : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal had any evidence to hold that the share of the deceased father in the main partnership firm devolved on his sons in equal shares by succession ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal had any evidence to hold that the share of the deceased father in the main partnership firm was not the property of the joint Mitakshara family of the sons and the son who became the partner on the death of the father did not do so in a representative capacity only ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that there was a genuine sub-partnership which was entitled to registration ?" 2. It was contended by Mr. Roychoudhury on behalf of the assessee that the first...
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