Kolkata Court November 1989 Judgments
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B.E. Properties (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-21-1989
Reported in: [1993]201ITR810(Cal)
Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that income from vacant lands at Howrah was assessable in the hands of the company even though the legal ownership therein vested in the individual members of the family ?'2. The assessment years involved are 1970-71, 1971-72, 1976-77 and 1977-78 for which the relevant accounting periods ended on December 31, 1969, December 31, 1970, December 31, 1975, and December 31, 1976, respectively.3. The facts of the case as they appear from the statement of case are as follows :4. For the assessment years 1970-71, the Income-tax Officer noted that the income was shown by the assessee at Rs. 66,954 from property only. Before the Income-tax Officer, a reference was made to the decision of the Tribunal in Income-tax Appeals Nos. 5275 to 3277/(C...
Janaki Yadab Vs. Coal India Limited
Court: Kolkata
Decided on: Nov-21-1989
Reported in: (1990)1CALLT235(HC)
Probodh Dinkarrao Desai, C.J.1. The appeal is taken up for hearing by treating it as included in the day's cause list.2. The appellant (Writ petitioner), who is illiterate, was originally an employee of Siduli Colliery. Upon the nationalisation of Coal Mines, the said Colliery was placed under the control of Eastern Coal Fields Limited which is a subsidiary of Coal India Limited. On May 13, 1987, the appellant was served with an excerpt from his service record which, inter alia, showed that he was thirty seven years of age in 1966. The appellant objected to his age recorded as such and stated that he was forty-five years of age in 1987 i.e. twenty-four years of age in 1966. The case of the appellant was referred to the Determination Committee which, however, confirmed the date of birth mentioned in the service record. On the basis of the age recorded in the service record the appellant was retired on July 1, 1989. Meanwhile, however, the Writ Petition out of which the present appeal ar...
Commissioner of Income-tax Vs. Mrinal Sen
Court: Kolkata
Decided on: Nov-20-1989
Reported in: (1991)91CTR(Cal)147,[1991]189ITR336(Cal)
Suhas Chandra Sen, J. 1. The following question of law has been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case and having regard to the provisions of Section 139(3) of the Income-tax Act, 1961, limiting the time within which loss should be declared, the Tribunalwas justified in holding that the assessee was entitled to carry forward the loss under the Act as amended by the Taxation Laws (Amendment) Act, 1970 ?'2. The assessment year involved is 1976-77 for which the relevant accounting year ended on March 31, 1975. The question is about carry forward of loss. The Income-tax Officer disallowed the claim for carry forward on the ground that the assessee had not filed the return of income within the time allowed by Section 139(3) of the Income-tax, Act 1961. The Appellate Assistant Commissioner, on appeal, following the decision of the Supreme Court in the case of CIT v. Kulu Valley Trans...
H.A. Dagman Vs. the Collector of Customs and ors.
Court: Kolkata
Decided on: Nov-17-1989
Reported in: (1990)2CALLT133(HC),1990(25)ECC414,1990LC370(Calcutta)
Susanta Chatterji, J.1. The present Rule was issued on 26.11.79. The writ petitioner has challenged order No. 174 and order No. 175 dated 14.7.72 passed by the Additional Collector of Customs, Calcutta imposing penalty of Rs. 10,000/- upon the petitioner (H. A. Dagman) under Section 74 of the Gold Control Act, 1968. The petitioner has also challenged the order dated 27.7.74 passed by the Gold Control Administrator as the appellate authority to dismiss the appeal and by affirming the aforesaid order of the Additional Collector of Customs dated 14.7.72. The petitioner has also challenged the order in revision dated 7.9.79 passed by the Special Secretary to the Government of India. It is stated that acting on a secret information officers of Air Customs, Calcutta Airport attended the Bombay flight of Indian Airlines through Flight No. 175 dated 28.5.71 at about 10.00 P.M. All the baggages of crew were unloaded from the aircraft and the two baggages remained unidentified. Out of the said t...
Commissioner of Income-tax Vs. National Engineering Industries Ltd.
Court: Kolkata
Decided on: Nov-16-1989
Reported in: (1990)85CTR(Cal)98,[1991]190ITR525(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following two questions of law under Section 256(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case and on a correct construction of the agreement dated September 2, 1963, the Tribunal misdirected itself in law in holding that the conclusion of the Commissioner of Income-tax to the effect that under the said agreement the assessee had been able to start a new line of production and had obtained a benefit of enduring nature was misconceived and not tenable in law ? 2. Whether, on the facts and in the circumstances of the case, and on a correct construction of the agreement dated September 2, 1963, the Tribunal was right in holding that the payment of Rs. 10,19,693 made by the assessee to the foreign company is allowable as revenue expenditure ?' 2. In the assessment order for the assessment year 1973-74, the Income-tax Officer allowed a sum of Rs. 1,19,693 paid by the assesseo-company to t...
Moni Sikari Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-16-1989
Reported in: (1990)1CALLT263(HC)
J.N. Hore, J.1. The present revisional application is directed against the order dated 18.1.84 by which the learned Sub-Divisional Magistrate, Diamond Harbour drew up a proceeding under Section 107 of the Criminal Procedure Code against the petitioners.2. Mr. Mondal, learned Advocate for the petitioners strongly contends that the impugned proceeding under Section 107 of the Criminal Procedure Code is illegal for non-compliance with the mandatory provisions of Section 111 of the Criminal Procedure Code and is liable to be quashed. A proceeding under Section 107 Cr. P.C. is instituted by a preliminary order under Section 111 Cr P.C. which shall comply with these conditions (1) written order : (2) substance of information against the person : (3) amount of bond, (4) period for the bond, (5) number, character and class of sureties. Substance of the information on which action has been taken must be given in the order served. Notice under Section 111 Cr. P.C. being in the nature of a charge...
Commissioner of Income Tax Vs. Asoka Cement Ltd.
Court: Kolkata
Decided on: Nov-16-1989
Reported in: (1992)106CTR(Cal)292
SUHAS CHANDRA SEN, J. :The Tribunal has referred the following question of law under s. 256(1) of the IT Act, 1961 to this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the ITO was not justified in initiating the proceeding under s. 147(a) of the IT Act, 1961, for the asst. yr. 1967-68 ?'2. In this proceeding the assessment year involved is 1967-68 for which the relevant year of account is the year ended on 31st March, 1967.The ITO has stated in his assessment order that the original assessment was completed on 26th August, 1971 on the basis of the return and statements and claims made by the assessee. In the original assessment the assessee claimed depreciation of Rs. 1,00,013 on addition of 50 jeeps made in December, 1966 and January, 1967 and the same was allowed by the ITO on the basis of the assessees claim that these were used for the purpose of the assessees business. Subsequently it came to the knowledge of the Depart...
Commissioner of Income Tax Vs. Union Carbide India Ltd.
Court: Kolkata
Decided on: Nov-16-1989
Reported in: (1992)107CTR(Cal)154
BHAGWATI PRASAD BANERJEE, J. :In this reference the Tribunal has referred the following two questions of law to this Court under s. 256(1) of the IT Act, 1961, in respect of the asst. yr. 1976-77 for which the relevant year of account is the year ending 25th December, 1975 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 9,21,238 representing profit made on exchange adjustment in respect of the loan liability due to EXIM Bank was a reserve within the meaning of the Second Schedule to the Companies (Profits) Surtax Act, 1964, and shall be included in computing the capital under the Second Schedule ?2. Whether, on the facts and in the circumstances of the case, the following item (s) or any of them constituted reserve and should be included in the capital computation base for the accounting year relevant to the asst. yr. 1976-77 under the Second Schedule to the Companies (Profits) Surtax Act, 1964 ?'Rs.(i) Provisio...
Attareekhat Tea Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-15-1989
Reported in: [1993]201ITR752(Cal)
1C. Sen, J.1. The Tribunal has referred to this court, the following question of law under Section 256(1) of the Income-tax Act, 1961 ('the Act') :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the loss in exchange on remittance of profits amounting to Rs. 3,27,978 in the case of R. A. No. 116 (Cal.) of 1983/Rs. 3,61,739 in the case of R. A. No. 114(Cal.) of 1983 was not allowable deduction in computing the business income liable for taxation ?'2. The facts as stated by the Tribunal are as under :The assessees are non-resident companies and certain profits earned by them had to be transmitted to the United Kingdom. The calculation of the profits was initially made on the basis of the exchange rate prevailing at the time of declaration thereof. At the time of remittance of these profits, the exchange rate having varied, the assessees claimed losses of Rs. 3,27,978 and Rs, 3,61,739 consequent thereto. According t...
National Steel Corporation Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Nov-15-1989
Reported in: 1990(49)ELT18(Cal)
ORDERSusanta Chatterji, J.1. The present Rule was issued on 2-7-1979 at the instance of the writ petitioner praying, inter alia, for an appropriate writ of Mandamus commanding the respondents to forbear from acting or further acting or giving any effect or further effect or taking any steps or further steps on the basis of the impugned order dated 23-6-1979 being Annexure 'C' to the writ petition and further commanding the respondents to proceed and implement in accordance with the order dated 31-5-1979 being Annexure 'A' hereof and other consequential reliefs on the ground that under the provision of Section 48 of the Customs Act, 1962, the Customs Authorities are the proper authorities for the purpose of selling the goods in question inasmuch as the Port Trust authorities only hold the custody of the goods in question on behalf of the Customs authorities. It is further stated that under Section 150 of the Customs Act, 1962 the procedure for the sale of goods which are not confiscated...
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