Kolkata Court March 1989 Judgments
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Eastern Assam Tea Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-09-1989
Reported in: [1989]180ITR411(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following questions of law to this court under Section 256(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the sum of Rs. 5,72,073 (pertaining to the assessee-company out of the sum of Rs. 25 lakhs) paid to Girdharilal Sardarmal in connection with the supply of cereals to the workers of the tea estates was not allowable as a trading loss for the assessment year 1975-76 2. Whether, on the facts and in the circumstances of the case, the Tribunal acted judicially in declining to admit the specific ground that the sum of Rs. 5,72,073 was allowable as additional cost of cereals in connection with the supply to the estate workers during the assessment year 1975-76 ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 5,72,073 was not an ascertainable liability sp as to be allowable in the...
Commissioner of Income-tax Vs. Bando and Co.
Court: Kolkata
Decided on: Mar-09-1989
Reported in: (1990)87CTR(Cal)51,[1990]186ITR166(Cal)
SUHAS CHANDRA SEN J. - The Tribunal has referred the following three questions of law to this court under section 258(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case and particularly in view of the fact that the assessee itself had declared its status as a firm in the return filed and also filed an application for registration, the Tribunal was justified in holding that the status of the assessee should be taken as that of an association of persons 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that rental income derived from the premises No. 29, Ganesh Chandra Avenue, Calcutta, should be assessed as income from property under section 22 and not as income from other sources under section 56 of the Income-tax Act, 1961 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions of section 26 of the Income-tax Act, 1961, have applicatio...
Sm. Sibani Banerjee Vs. Tapan Kumar Mukherjee
Court: Kolkata
Decided on: Mar-08-1989
Reported in: AIR1990Cal4,93CWN1041,I(1990)DMC199
ORDERA.M. Bhattacharjee, J.1. While decreeing dissolution of the marriage between the parties by mutual consent under S. 28 of the Special Marriage Act, 1954, in terms of the joint-petition filed by the parties, the Court made the said petition also a part of the decree. As a result, it was also decreed, as agreed between the parties in paragraph 5 of the joint-petition, that 'the custody of the child', then aged 5 years and few days, 'will remain with the mother till the child attains majority', that 'for the purpose of education of the said child, the petitioner there, themother-appellant) will act as the guardian till the age of majority of the child and the respondent (i.e. the father) cannot have any objection in the matter', but that 'for all other purposes, the respondent shall remain the natural guardian'. It was also agreed, and accordingly decreed, that the respondent shall have the opportunity to meet the child 'on every Sunday for 2 hours from 10 a.m. to 12 noon' at the res...
Commissioner of Income-tax Vs. Simon Carves (i.) Ltd.
Court: Kolkata
Decided on: Mar-08-1989
Reported in: [1990]184ITR301(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following question of law 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 right in holding that the expenses incurred by the assessee for the maintenance of bungalows taken on rent for the use by the employees for their residence did not result in the provision of any benefit or amenity or perquisite to such employees within the meaning of Section 40(c)(iii) of the Income-tax Act, 1961 ?'2. The reference relates to the assessment years 1965-66 and 1966-67.3. While making the assessment, the Income-tax Officer applied the provisions of Section 40(c)(iii) of the Act to the assessee in respect of the rent and maintenance of the bungalows provided to the officers of the company.4. The Appellate Assistant Commissioner was of the view that the provisions of Section 40(c)(iii) were amended with effect from the assessment year 1969-70, ...
Commissioner of Income-tax Vs. Onkar Prasad Shaw
Court: Kolkata
Decided on: Mar-08-1989
Reported in: [1990]183ITR73(Cal)
S.C. Sen, J.1. The Tribunal has referred the following question of law to this court :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of Section 146 of the Income-tax Act, 1961, the Tribunal's finding that the assessee had not a reasonable opportunity to comply with or was prevented by sufficient cause from complying with the terms of the notices under Section 143(2) and Section 142(1) of the Income-tax Act, 1961, was passed on no materials and was otherwise unreasonable or perverse ?'2. The assessment year is 1958-59.3. The only thing that has been challenged is the Tribunal's finding that the assessee did not have reasonable opportunity to comply with or was prevented by sufficient cause from complying with the terms of the notices under Section 143(2) and Section 142(1) of the Income-tax Act, 1961 ('the Act').4. The original assessment was completed under Section 144 read with Section 147(a) of the Act on March 17, 1971. An application und...
Commissioner of Income-tax Vs. Ganapatrai Sagarmal
Court: Kolkata
Decided on: Mar-08-1989
Reported in: [1990]182ITR89(Cal)
S.C. 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 and on a correct interpretation of the deed dated September 26, 1970, the Tribunal was right in law in holding that a valid trust came into existence by the said deed dated September 26, 1970, and the property bearing No. 37/1, Jatindra Mohan Avenue, Calcutta, belonged to the Ganapatrai Sagarmull Charitable Trust and in deleting Rs. 14,384 (assessment year 1973-74) and Rs. 14,870 (assessment year 1974-75) representing income of the said property from the assessments in the hands of the assessee for the assessment years 1973-74 and 1974-75 ?'2. This reference relates to the assessment years 1973-74 and 1974-75.3. The dispute in this reference is whether the income derived from the property of Ganapatrai Sagarmull Charitable Trust should be assessed in the hands of the assessee or Ganapatrai Sag...
Shree Arya Dharma Seva Sangh and ors. Vs. Jai Iron and Steel Industrie ...
Court: Kolkata
Decided on: Mar-08-1989
Reported in: (1989)2CALLT196(HC)
Amarabha Sengupta, J.1. This is an application Under Section 115 of the Code of Civil Procedure for revision of an order, dated 14.9.87 passed by the Second Assistant District Judge Howrah in Title Suit No. 23 of 1976.2. The petitioner No. 1 Arya Dharma Seva Sangh, a Society registered under the Societies Registration Act of 1860, along with nine other persons, including one Daluram Rungeta, as Trustees of the said Society instituted the above suit under the West Bengal Premises Tenancy Act for eviction of the respondent-defendant from a premises. After the institution of the suit the said Daluram, one of the Trustees, died. The other Trustees proceeded with the suit. During the pendency of the suit the respondent-defendant filed two petitions before the Court contending by one petition that the entire suit abated inasmuch as the deceased trustee Daluram was not substituted by his legal representatives or successors and by the other petition that the suit as framed was not maintainable...
M.L. Dalmiya and Company Limited Vs. Pragati Engineering Pvt. Limited ...
Court: Kolkata
Decided on: Mar-08-1989
Reported in: (1990)2CALLT178(HC)
A.K. Nandi, J.1. Two companies have fallen out. One has sued another for recovery of a sum of five lakhs and odd, and for injunction, both permanent and temporary, restraining the other from realising his dues from Engineers India Limited.2. Engineers India Ltd. accepted the tender of Pragati Engineering Private Ltd. for a project at . and the respondent No. 1 Pragati Engineering Pvt. Ltd., the former accepted the sub-contract under the latter to execute the work. In no time dispute arose over payment. The appellant M.L. Dalmiya & Co. Ltd., alleged that the respondent No. 1 Pragati Engineering Pvt. Ltd. did not adhere to the payment schedule agreed upon by the parties. In a meeting held on 19.9.86 the parties principally came to two terms. The respondent No. 1 would issue cheques for a sum of Rs. 240000/- to the appellant. He would also execute an irrevocable power of attorney which would authorise the appellant to submit bills and receive payments from respondent No. 2 Engineers India...
Om Prakash Shaw Vs. Raniganj Municipality and anr.
Court: Kolkata
Decided on: Mar-08-1989
Reported in: 1989CriLJ1793
A.M. Bhattacharjee, J.1. The Food Inspector, who has filed this complaint, is admittedly not authorised to do so under the provisions of Section 20(1) of the Prevention of Food Adulteration Act, 1954 and as such can only do so with the written consent of a competent authority as specified in Section 20(1). Such a written consent appears in the body of the complaint itself; has assailed the validity of that 'written consent' and but Mr. Ghosh, the learned Counsel for the accused-petitioner, has sought to fortify his contention on the strength of some observations in a two-Judge Bench decision of the Supreme Court in A.K. Roy v. State of Punjab : 1986CriLJ2037 . It appears that in that case the Supreme. Court has observed(at p. 2165) (of AIR) : (at p. 2041 of Cri LJ) that the authority 'can only give his consent in writing when he is satisfied that a prima facie case exists in the facts of a particular case and record(s) his reasons for the launching of such prosecution in the public int...
Commissioner of Income-tax Vs. S.C. Laul
Court: Kolkata
Decided on: Mar-07-1989
Reported in: [1993]202ITR244(Cal)
Suhas Chandra Sen, J. 1. The following three questions of law have been referred by the Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that a mistake apparent from the record has crept in the order of the Tribunal dated August 23, 1975, and in that view setting aside the said order and in directing the Income-tax Officer, Hyderabad, to make an enquiry in the matter and to decide the includibility or otherwise of the amount in question in the total income of the assessee 2. Whether, on the facts and in the circumstances of the case, the Tribunal by its order dated April 9, 1976, reviewed the order dated August 23, 1975, and whether the order dated April 9, 1976, is without jurisdiction, illegal or void 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in allowing the miscellaneous application of t...
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