Kolkata Court March 1989 Judgments
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Commissioner of Income-tax Vs. Mansata Film Distributor
Court: Kolkata
Decided on: Mar-16-1989
Reported in: (1989)83CTR(Cal)66,[1990]184ITR399(Cal)
Bhagabati Prasad Banerjee, J. 1. The Tribunal has referred the following questions of law to this court under Section 66(2) of the Indian Income-tax Act, 1922 ('the Act') :'(1) Whether, on the facts and in the circumstances of the case, the assessee was entitled to deduction of Rs. 1,61,531 under Section 10(2)(xi) of the Indian Income-tax Act, 1922, for the purpose of computing the income from business ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the debt became bad and doubtful during the relevant previous year ?' 2. The question of law relates to the assessment year 1958-59 for which the accounting period was the year ended on March 31, 1958.3. The dispute involved in the questions before this court pertains to the claim of allowance of a bad debt or loss incurred by the assessee in the course of its business as film distributors in a sum of Rs. 1,61,531. The said amount had been debited in the profit and loss account as...
Bhanu Sashi Das Dey Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-16-1989
Reported in: (1989)2CALLT66(HC),93CWN895
Kalyanmoy Ganguli, J.1. In this application Under Article 226 of the Constitution of India, Memo No. 3693, dated 9th February, 1982 of the Superintendent, Government Printing Press, West Bengal communicating the decision of the Joint Secretary (Commerce & Industries Department), dated 4th February, 1982 turning down the prayer of the petitioner for rectification of the date of birth of the petitioner, has been challenged.2. The case of the petitioner is that he was appointed as Binder in the Government Printing Press West Bengal with effect from 10th February, 1944. The further case of the petitioner is that when he entered the said service his date of birth was recorded as 28th January, 1924 by some other Officer and the petitioner was required to sign the Service Book. The petitioner states that the date of birth was not given by him and without verification he was asked to sign the said entry in the Service Book which he did in good faith.3. It is the definite case of the petitioner...
Gobinda Chandra Das Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-16-1989
Reported in: (1989)2CALLT63(HC),93CWN1048
Kalyanmoy Ganguli, J.1. In this application Under Article 226 of the Constitution of India Memo No. 404/Dev, dated 6th February, 1979 issued by the District Magistrate, Maldah which is Annexure 1 to the writ petition, has been challenged.2. The case of the petitioner in brief is that he applied for the post of Anchal Development Worker sometime in 1973. After the interview the petitioner was informed by Memo. 2422/Dev, dated 10th October, 1973 by the District Magistrate, Malda that he was appointed provisionally to act temporarily as trainee Anchal Development Worker with effect from the date of appointment upto 31st March, 1(974 subject to satisfactory report of his police verification and medical examination. There are other terms into which I need not go at the moment. On 29th October, 1973 the petitioner submitted the duly filled in verification roll before the concerned Authorities. By order, dated 30th November, 1973 the District Magistrate, Malda posted the petitioner at Gazole ...
Controller of Estate Duty Vs. Sital Prasad De
Court: Kolkata
Decided on: Mar-14-1989
Reported in: [1991]192ITR218(Cal)
S.C. Sen, J. 1. The following two questions of law have been referred by the Tribunal to this court under Section 64(1) of the Estate Duty Act,1953 ('the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the provisions of Section 10 of the Estate Duty Act, 1953, were not applicable and that the value of the interest that the deceased had in the property transferred to Prakash Umacharan M. E. School in terms of Section 12 of the Estate Duty Act, 1953, alone was includible in the estate of the deceased and not the value of the entire property ? 2. Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 33(l)(n) of the Estate Duty Act, 1953, and in view of the fact that the deceased was not residing in the ancestral house at Jagatdal, the Tribunal was right in holding that the share of the deceased in the said house was exempt on the ground that the house was kept for use by the de...
Commissioner of Income-tax Vs. Indian Steel and Wire Products Ltd.
Court: Kolkata
Decided on: Mar-14-1989
Reported in: [1991]192ITR252(Cal)
S.C. Sen, J.1. The following question of law has been referred by the Tribunal to this court under Section 256(2) of the Income-tax Act, 1961 ('the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the mistake sought to be rectified by the Income-tax Officer was not a mistake which was apparent from the record within the meaning of Section 154 of the Income-tax Act, 1961 ?'2. This reference relates to the assessment year 1963-64 but no paper book has been filed as of date, although it has been pending in this court since 1977.3. The facts of the case, as stated in the statement of the case, are briefly as follows ;'The assessee is a limited company. In the course of assessment, extra shift depreciation allowance was allowed at Rs. 5,38,769 on the basis of the claim made by the assessee. The assessee had been allowed normal depreciation allowance of Rs. 5,38,769 at 50 per cent, of the allowance for the whole year as the assessee...
British Paints (India) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-14-1989
Reported in: [1991]190ITR196(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following questions of law to this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in presuming that payments of the assessee-company's income-tax liability were made during the previous year out of its overdraft from the Chartered Bank when all the company's sale proceeds and receipts during the year covering its profits far in excess of such tax liability were being deposited in that overdraft account and as such in holding that a proportionate part of the interest on the said overdraft was referable to the tax payments ? 2. Without prejudice to question No. 1 above, whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 14,917 being the interest purported to be referable to the company's overdrafts from the Chartered Bank to the extent of the payment of its aforesaid income-tax liability did not qualify for allowance unde...
Commissioner of Income-tax Vs. Sardar Iqbal Singh
Court: Kolkata
Decided on: Mar-13-1989
Reported in: [1991]190ITR51(Cal)
Suhas Chandra Sen, J.1. The following questions of law have been referred to this court by the Tribunal under Section 256(2) of the Income-tax Act, 1961 :'(1) Whether, on the facts and in the circumstances of the case and in view of the fact that the Explanation to Section 271(1)(c) applies in this case, the Tribunal misdirected itself in law in coming to the finding that no fraud or gross or wilful neglect can be attributed to the assessee in not returning the correct income and whether such finding is otherwise unreasonable and/or perverse? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in cancelling the penalty order passed by the Inspecting Assistant Commissioner under Section 271(1)(c) of the Income-tax Act, 1961?' 2. The assessment year involved in this reference is the assessment year 1967-68 for which the relevant year of account was the year ended on November 30, 1966.3. The question is about the leviability of the penalty. It was contend...
Commissioner of Income-tax Vs. Calcutta Steel Co. Ltd.
Court: Kolkata
Decided on: Mar-13-1989
Reported in: [1991]191ITR691(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following two questions of law to this court under Section 256(1) of the Income-tax Act, 1961 :'(1) Whether, on the facts and in the circumstances of the case, and having regard to the facts that the assessee had by August 31, 1960, already earned substantial income, the Tribunal had relied on insufficient evidence and irrelevant materials to come to the finding that the estimate of advance tax payable furnished by the assessee on September 15, 1969, under Section 212 of the Income-tax Act, 1961, was not an estimate which the assessee knew or had reason to believe to be untrue (2) Whether, on the facts and in the circumstances of the case and having regard to the finding of the Tribunal that the assessee had already come to know about the upward revision of the price of the products and in view of the fact that the assessee itself made a sale on March 12, 1970, of its products at the revised higher price, the Tribunal had no evide...
Commissioner of Income-tax Vs. Sothia Mining and Manufacturing Corpora ...
Court: Kolkata
Decided on: Mar-13-1989
Reported in: [1990]186ITR182(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, there was sufficient and reasonable cause for condoning the delay in filing the appeals by the assessee before the Appellate Assistant Commissioner of Income-tax, A-IV Range, Calcutta ?'2. The reference is pending since 1979. No paper book has been filed even up to this day. It appears that the only dispute is about the condonation of delay in preferring the appeals before the Appellate Assistant Commissioner. The Tribunal held that there was sufficient ground for condoning the delay in filing the appeals for the years under consideration by the assessee before the Appellate Assistant Commissioner.3. The Tribunal has gone into the question in depth and has held that whether certain expenditure was revenue or capital was in dispute. The assessee had accepted the decision o...
Commissioner of Income-tax Vs. Indian Steel and Wire Products Ltd.
Court: Kolkata
Decided on: Mar-13-1989
Reported in: [1989]180ITR247(Cal)
S.C. 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 ('the Act'). 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the mistake sought to be rectified by the Income-tax Officer was not a mistake which was apparent from the record within the meaning of Section 154 of the Income-tax Act, 1961 ?' 2. This reference relates to the assessment year 1965-66 for which the relevant accounting period is the year ended on March 31, 1965. The Income-tax Officer had passed an order of rectification for the assessment year 1963-64 under Section 154 of the Act, reducing the extra shift allowance granted to the assessee. To give consequential effect to that order, the assessment for the year 1965-66 was also rectified by withdrawing the excess development rebate allowed to be set off in the assessment. From the statement of the case filed before us, it appears tha...
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