Court : Kolkata
Reported in : (1989)84CTR(Cal)110,[1990]184ITR573(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 ('the Act'), to this court :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of Section 246 of the Income-tax Act, 1961, the Tribunal was right in holding that an appeal would lie before the Appellate Assistant Commissioner against the levy of interest under Section 139 of the said Act ?'2. The reference relates to the assessment years 1965-66 and 1966-67.3. The dispute was whether levy of interest was appealable. The Appellate Assistant Commissioner declined to entertain the contention of the assesseeon the ground that no appeal lay against the levy was not appealable (sic.). When the matter came up before the Tribunal, the Tribunal held that the dispute as to levy of interest could be raised along with other points in appeal before the Appellate Assistant Commissioner. The Tribunal, therefore, held that the Appella...
Tag this Judgment!Court : Kolkata
Reported in : [1990]181ITR374(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following questions of law to this court:2. Assessment year 1960-61 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal ignored relevant materials and relied on irrelevant materials in holding that the nature and source of the sum of Rs. 1,36,300 credited to the account of Smt. Laxmimoyee Sen has been satisfactorily explained by the assessee and whether acceptance by the Tribunal of the sale of ornaments to Imperial Bullion Co. was based on no evidence ? (2) If the answer to question No. 1 is in the affirmative, then, whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of the sum of Rs. 1,36,300 ?' 3. Assessment year 1961-62 :'Whether, on the facts and in the circumstances of the case, the Tribunal ignored relevant materials and relied on irrelevant materials in holding that the amount credited to the account of Smt. Laxmimoyee Sen represented int...
Tag this Judgment!Court : Kolkata
Reported in : [1989]180ITR286(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 ('the Act'), to this court: 'Whether, on the facts and in the circumstances of the case and in view of the provisions of the Companies Act, 1956, relating to the accounts of a company, the Tribunal was right in holding that the change by the assessee of its method of accounting from the mercantile system to the cash system was allowable subject to the conditions laid down by the Tribunal ?' 2. The reference relates to the assessment years 1971-72 and 1972-73, for which the corresponding accounting periods are years ending on June 30, 1970, and June 30, 1971, respectively. 3. The facts found by the Tribunal as stated in the statement of case are as follows : The assessee was a limited company incorporated under the Companies Act. The assessee claimed that it had changed its method of accounting from the mercantile system to the cash system. The Income-tax Offi...
Tag this Judgment!Court : Kolkata
Reported in : 1989CriLJ1651
ORDERMonoj Kumar Mukherjee, J.1. Dayamay Bhattacharya (hereinafter referred to as the 'petitioner') filed ah application under Section 144, Cr. P.C. before the learned Executive Magistrate, Barrackpore against Sri Surya Kanta Sur, Sri Sujit Kumar Sur, Sri Radheshyam Ghosh and some unknown others alleging that they were disturbing his peaceful possession in respect of the land described in the Schedule to the said application and praying for an order restraining them from interfering with his such possession. On that application the learned Magistrate passed the following ex parte order on Jan. 19, 1989.Seen petition. Heard the ld. lawyer. O.C. Dum Dum P.S. will please enquire and report by 23-3-89 and see that no breach of peace takes place in the disputed place. O.C. will enquire if any civil case is pending in the matter.The scheduled plots belonging to the F. P. shall not be encroached or dug by the members of the O.P. in any way. There shall be no violent incident over the issue. L...
Tag this Judgment!Court : Kolkata
Reported in : [1991]189ITR557(Cal)
S.C. Sen, J. 1. The Tribunal has referred the following question of law under Section 27(3) of the Wealth-tax Act, 1957 ('the Act'), to this court:'If there was no Hindu undivided family consisting of the assessee and his wife at the relevant time whether the assessee was liable to be assessed as individual in respect of the value of the 5,000 shares in Hindus-than Aluminium Corporation Ltd. ?'2. The reference relates to the assessment year 1972-73, for which the corresponding valuation date is March 31, 1972.3. The case arises out of an order of the Tribunal dated March 26, 1975.4. In an application made by the Commissioner under Section 27(1), the Tribunal had earlier referred the following question to this court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the value of 3,000 shares of Hindusthan Aluminium Corporation Ltd. gifted to the Hindu undivided family of the assessee and his wife could not be property of the ass...
Tag this Judgment!Court : Kolkata
Reported in : [1989]179ITR198(Cal)
Suhas Chandra Sen, J.1. Following three questions of law have been referred by the Tribunal under Section 256(2) of the Income-tax Act, 1961, to this court:'(i) Whether, on the facts and in the circumstances of the case, the Tribunal erred in allowing the assessee to rely on and in relying on the books of account of the assessee and the memo and voucher which were produced before the Tribunal for the first time ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal relied on inadmissible evidence and did not take into consideration all relevant material and ignored relevant material and/or acted partly on irrelevant material in coming to the finding that there was, in fact, only one transaction of rupees four lakhs on October 30, 1950, and in deleting the sum of rupees four lakhs treated by the Income-tax Officer and the Appellate Assistant Commissioner as the assessee's income from undisclosed sources and whether such finding is based on evidence which does no...
Tag this Judgment!Court : Kolkata
Reported in : 1990(26)ECC232,1990(45)ELT72(Cal)
Padma Khastgir, J.1. On 21st August 1986 M/s. Jeena & Co. Customs House Agent the writ petitioner No. 1, filed duplicate copy of shipping bill dated 18th August 1986 for shipment of 38 packages of tourist purchases consisting of papier mache valued at 64,700 F.O.B. in the name of one J. Sale, the address of whom was given as Grand Hotel, Chowringhee Road, Calcutta. In the course of examination of the goods it was found that all the 38 packages were cane baskets covered with gunny wrappings. When the said packages at random were opened for insepction it was found that each packet contained several mache of different sizes. However, the weight of the packets were found to be different from one another. Although there were several packets in each basket only approximately about 5/6 were found to be of heavy weight. These packets of heavy weight were opened and it was found that such packets contained hashish (charas) skilfully wrapped with cellophene paper covered with brown paper having ...
Tag this Judgment!Court : Kolkata
Reported in : [1990]186ITR494(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following questions of law under Section 256(2) of the Income-tax Act, 1961 ('the Act'), to this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal had ignored relevant materials and relied on irrelevant and partly irrelevant materials to come to the finding that a sum of Rs. 38,550 and not Rs. 48,000 was paid or payable to the assessee as commission by the American Refrigeration Co. Ltd., and whether such finding of the Tribunal was unreasonable or perverse ? (2) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the agreement dated December 20, 1965, and having regard to the fact that as per the accounts of the American Refrigeration Company for the year ending April 30, 1966, a total sum of Rs. 1,20,000 was found payable on account of salary and commission of the managing director, the Tribunal's finding that the sum payable amounted only to Rs. 1,10,55...
Tag this Judgment!Court : Kolkata
Reported in : [1990]184ITR445(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the followingquestion 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 instant case, the Tribunal was justified in holding that the share of profit in the firm of Paris Dress Makers cannot be said to have arisen to the wife from the transfer of the assessee's 1/4th share in the assets of the partnership business to her, and in that view deleting the inclusion of Rs. 17,165 in the assessee's total income under Section 64(1)(iii) of the Income-tax Act, 1961 ?'2. In this case, the assessment year involved is 1974-75 for which the relevant accounting year is the year ending on March 31, 1974.3. The facts found by the Tribunal as contained in the statement of case are as under :The assessee was the owner of the property at No. 97, Golf Links, New Delhi, and he himself and his sons were partners of a firm styled as Paris Dress Makers carrying on business a...
Tag this Judgment!Court : Kolkata
Reported in : [1990]181ITR187(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following questions of law under Section 256(2) of the Income-tax Act, 1961 ('the Act').'1. Whether, on the facts and in the circumstances of the case, the Tribunal relied on irrelevant materials and ignored relevant evidence in holding that the sum of Rs. 1,68,885 is not the income of the assessee from undisclosed sources for the assessment year 1968-69 and whether such finding is otherwise unreasonable and/or perverse ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal relied on irrelevant materials and ignored relevant evidence in holding that the sum of Rs. 1,04,085 is not the income of the assessee from undisclosed sources for the assessment year 1969-70, and whether such finding is otherwise unreasonable and/or perverse ?' 2. The assessment years involved are 1968-69 and 1969-70. The facts found by the Tribunal are as under :'The respondent in this case is a firm/ and has been assessed in the status o...
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