Kolkata Court March 1989 Judgments
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Girdharilal Soni Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-21-1989
Reported in: (1990)82CTR(Cal)73,[1989]179ITR111(Cal)
Suhas Chandra Sen, J. 1. Two questions of law have been referred to this court under Section 256(2) of the Income-tax Act, 1961 :'(a) Was the Tribunal justified, legally or otherwise, in disposing of the appeal by ignoring the contention of the applicant that no proper opportunity of being heard in the matter of penalty proceedings was allowed by the Inspecting Assistant Commissioner (b) Is not the order of the Tribunal confirming the levy of penalty vitiated and/or liable to be set aside ?' 2. The assessment year involved is the assessment year 1968-69 for which the previous year ended on October 31, 1967. The facts of the case found by the Tribunal have been stated as under :The assessee filed his return on June 3, 1968, declaring a total income of Rs. 23,576. During the course of assessment proceedings, the Income-tax Officer enquired of the assessee the nature and source of Rs. 25,000 being a loan alleged to have been taken by the assessee in the name of Eastern Industries Corpora...
In Re: S.P. Electronics and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-21-1989
Reported in: (1989)2CALLT214(HC)
Susanta Chatterji, J.1. The present writ petition has been filed by Messrs. S.P. Electronics, a partnership firm and its Managing Partner as petitioner No. 2 praying, inter alia, for issuance of a Writ of Mandamus, directing the respondents, particularly the respondent No. 3, the Assistant Commissioner of Commercial Taxes to issue eligibility certificate to the petitioners forthwith, and also directing the respondents, particularly the respondent No. 4, Commercial Tax Officer to issue declaration forms and form 'C' to the petitioners immediately, and further, for declaration that the West Bengal Taxation Laws (Amendment) Act, 1987 particularly Section 4(B) (b) (ii) thereof is illegal, and ultra vires to the Constitution and for consequential reliefs restraining the respondents from realising any sales tax/turnover tax from the petitioners during the period from 2.6.1988 to 1.6.1989 and directing the respondents, particularly the respondent No. 4 to issue 220 number of declaration forms...
Nilkantha Banerjee Vs. Secretary, Chittaranjan Sporting Club and ors.
Court: Kolkata
Decided on: Mar-20-1989
Reported in: (1989)1CALLT383(HC),93CWN1125
Kalyanmoy Ganguli, J.1. This is an application under Section 115 of the Code of Civil Procedure. In this application as Order passed on 20th June, 1988 by the Learned Munsif, Additional Court, Srirampur, in Title Suit No. 9 of 1988 has been challenged.The petitioner filed a suit for declaration of title and permanent injunction against the opposite parties Nos. 1 to 3 in the First Court of Munsif, Srirampur being Title Suit No. 142 of 1984 and the said Suit, subsequently on transfer to the Court of the Learned Additional Munsif, was re-numbered as Title Suit No. 9 of 1988.3. The case of plaintiff petitioner as described in paragraph 2 of the petition is as follows :(a) That the petitioner was the owner of the property mentioned and fully described in the Schedule 'A' to the plaint and he got the property by way of inheritance.(b) That the plaintiff/petitioner was the recorded tenant on demise of late Ramprasad Banerjee (Bhattacharjee) the Plaintiff/petitioner as his sole heir inherited...
Commissioner of Income-tax Vs. S.V. Ramaswamy
Court: Kolkata
Decided on: Mar-17-1989
Reported in: [1993]202ITR169(Cal)
Suhas Chandra Sen, 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 assessee is entitled to deduction under Section 1(i(i) of the Income-tax Act, 1061 ?'2. The assessment year involved is the assessment year 1975-76, for which the corresponding accounting period of accounting year is the financial year ending on March 31, 1975.3. The assessee is a retired Commissioner of Income-tax and receives pension which was assessed under Section 15 on 'salary'. The assessee claimed standard deduction under Section 16(i) of the Income-tax Act, 1961. The Income-tax Officer disallowed the claim on the ground that the assessee was not an employee. The Appellate Assistant Commissioner agreed with the finding of the Income-tax Officer.4. On further appeal, the Tribunal held :'The problem is not really free from difficulty. We have very anxiously considered the co...
Bourne and Shepherd Vs. the Collector of Customs and ors.
Court: Kolkata
Decided on: Mar-17-1989
Reported in: (1989)2CALLT47(HC)
Monoranjan Mallick, J.1. In this writ petition under Article 226 of the Constitution of India, Bourne and Shepherd, a partnership firm has prayed for a writ in the nature of Mandamus commanding the respondents to withdraw, cancel and/or rescind the purported Order, dated 16th October 1982 and the said purported Order, dated 2nd April 1983 passed by the Respondent No. 2, Assistant Collector of Customs for appraisement, Group-6, having his office at Customs House, 15/1, Strand Road, Calcutta and to register the contracts against the Import License No. P|C|2077276|C|XX|84|C|82 and to assess the goods imported of the First Schedule of Tariff Act and to act according to law and for other consequential reliefs.2. The facts may be briefly stated as follows :The petitioner had a photographic establishment and laboratory and carries on business, inter alia, of Colour Film, processing and printing of Colour Films and is duly registered as a Small Industrial Unit with the Directorate of Industrie...
Bata India Ltd. Vs. E.S.i. Corporation
Court: Kolkata
Decided on: Mar-17-1989
Reported in: (1989)2CALLT375(HC)
Susanta Chatterji, J.1. The present Rule was issued on 7-6-76 at the instance of the Bata India Limited praying inter alia, to issue a Writ of Mandamus commanding the respondents to forbear from giving effect and/ or taking any steps pursuant to and/or from applying or enforcing the provisions of the Employees' State Insurance Act, 1948 to the petitioner in respect of its registered and head office at No. 30, Shakespeare Sarani, Calcutta and branch offices and sales shops and sales depots situated in the different States of India and for other consequential reliefs as thereunder stated.2. It is alleged that the Head Office of the Company is situated at No. 30 Shakespeare Sarani, Calcutta and Sales Office/Sales Organisation is situated at No. 6A, S. N. Banerjee Road, Calcutta. The factories, Head Offices and Sales Organisations are completely distinct separate organisations under the organisational set-up of the company. Bata India Limited, an existing Company has three factories at Bat...
Dr. N. K. Brahmachari Vs. Commissioner of Income Tax.
Court: Kolkata
Decided on: Mar-17-1989
Reported in: (1992)104CTR(Cal)209
ORDERSUHAS CHANDRA SEN, J. :The following three questions of law have been referred by the Tribunal to this Court under s. 256(2) of the IT Act, 1961.'(1) Whether, the finding of the Tribunal that the interest became due to the assessee during the previous years and was liable to assessment on accrued basis is perverse and/or is based upon its failure to take into consideration relevant material and evidence and/or by taking into consideration irrelevant materials and/or is sustainable ?(2) Whether the finding of the Tribunal that the amount due from Brahmachari Research Institute Private Ltd. cannot be said to be irrecoverable unless there is evidence of that the official Liquidator declares the final dividend or writes to the creditor that the full amount is not likely to be recoverable, is based on its failure to take into consideration the relevant material and/ or evidence and/or by taking into consideration irrelevant materials and/or is perverse ?(3) Whether on the facts and in ...
Gopal Vyas Vs. Sinclair Hotels and Transportation Ltd.
Court: Kolkata
Decided on: Mar-16-1989
Reported in: AIR1990Cal45,[1990]68CompCas516(Cal)
ORDERMrs. Padma Khastgir, J.1. Theonly point which calls for consideration in this application arises under the followingfacts and circumstances. 2. The petitioner Gopal Vyas filed a suitunder O. 1, R. 8 of the C.P.C. In the said suit the petitioner moved an application beforeMr. Justice R.N. Pyne (as his Lordship then was) whereupon the learned Judge directed that the annual general meeting of the company. Sinclair Hotels & Transportation Ltd. be held under the chairmanship of a member of the Bar but for adjournments of the same until further orders. The petitioner, being aggrieved thereby preferred this appeal apart from the usual prayers the petitioner prayed for an order directing the company to hold the 14th Annual General Meeting and at such meeting to consider the notices and the proposal made by the petitioner under S. 257 of the Companies Act.3. The petitioner Gopal Vyas proposed the candidature of one Navin Chand Suchanti'for' the office of a director of the respondent No. 1 ...
Sukumar Chakraborty Vs. Assistant Assessor-collector and Others
Court: Kolkata
Decided on: Mar-16-1989
Reported in: AIR1991Cal181
ORDER1. The writ petitioner has challenged the Memo dated 28th June, 1988 issued by the Assistant Assessor-Collector, Ward No. 93, Tollygung Tax Department, of the Calcutta Municipal Corporation intimat-ing to the petitioner refusing to mutate his name in respect of Premises No. 1/345, Gariahat Road (345, Jodhpur Park), Calcutta-68. The case of the writ petitioner briefly is that the father of the petitioner, Sudeb Sundar Chakraborty since deceased, was a member of Bengal Secretariat Cooperative Land Mortgage Bank and Housing Society Ltd., a body corporate constituted under the Bengal Co-operative Societies Act, 1940 (now W. B. Co-operative Societies Act, 1983), The Society owned and possessed a big plot of land at Premises No. 1, Gariahat Road, which was sub-divided and distributed amongst its members according to the value of the shares and the father of the petitioner was allotted the Plot No. 345 by the Society whereon he constructed a two-stories building. The father of the petiti...
Commissioner of Income-tax Vs. Jardine Henderson Ltd.
Court: Kolkata
Decided on: Mar-16-1989
Reported in: [1990]185ITR529(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 ('the Act') :'Whether, on the facts and in the circumstances of the case and on a proper interpretation of the relevant provisions of the Income-tax Act, 1961, the Appellate Tribunal was right in holding that the Appellate Assistant Commissioner was correct in allowing provision for doubtful debts amounting to Rs. 20,00,461 as a deduction in computing the total income of the assessee ?'2. The relevant assessment year is 1974-75 for which the corresponding year of account was the previous year ended on March 31, 1974.3. It has been stated by the Tribunal in the statement of case that the assessee was Jardine Henderson Ltd. The returned income as per the revised return was Rs. 18,83,150. The total income as per the draft assessment order was determined at Rs. 41,58,070. As the addition exceeded Rs. 1 lakh, a copy of the draft assessment order was ...
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