Kolkata Court May 1989 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. Prafulla Kumar Panja and ors.
Court: Kolkata
Decided on: May-09-1989
Reported in: [1993]200ITR706(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1958-59 and 1959-60, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income from the remaining one-fourth share in the properties as described at Schedule-B to the assessment order for the assessment year 1959-60 was not assessable in the hands of the assessee. Hindu undivided family and in directing exclusion of the said income from total income of the assessee's family ?'The material facts bearing on the question referred to us are stated hereafter.2. The assessee family is governed by the Dayabhaga school of Hindu law. Formerly, the entire property belonged to a Hindu undivided family which consisted of four brothers, Satindra, Narendra, Prafulla and Radheshyam. Satindra died leaving behind him his two sons, Bhairab and Gopal. Thereafter the Hindu undi...
Commissioner of Income-tax Vs. Premchand Sitanath Roy
Court: Kolkata
Decided on: May-09-1989
Reported in: [1991]187ITR446(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1971-72, the following question of law has been referred to the court :'Whether, on the facts and in the circumstances of the case, the full amount of the compensation of Rs. 9,60,250 as determined by the Land Acquisition Act, 1894, should be taken into account in computing the capital gains resulting from the transfer of the immovable property at, 13, Kapalitola Lane, in determining total income for the accounting period relevant to the assessment year 1971-72 ?'2. The facts shortly stated are that, according to the Income-tax Officer, the assessee-firm was, at one time, the owner of the building at premises No. 13, Kapalitola Lane, Calcutta, together with land admeasuring 15 eottahs and 12 chittaks. The said property was acquired by the Government of West Bengal for the accommodation of the Calcutta Police, vide notification under Section 4 of the Land Acquisition Act o...
Hamilton and Co. Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-09-1989
Reported in: [1991]187ITR568(Cal)
ORDER--Partial merger and not the merger of whole order--Commissioner therefore had jurisdiction to revise all those matters which have not been considered and decided in appeal.HELD:By the Finance Act, 1988, the provisions of s. 263 have been amended to clarify that the Commissioner would be competent to revise an order of assessment passed by an Assessing Officer on all matters except those that have been considered and decided in appeal. The Explanation which was added to s. 263 with effect from 1-6-1988, has been further amended by the Finance Act, 1989, to clarify that the said Explanation incorporated in the Finance Act. 1988, must be deemed to have always been in existence. For the reasons aforesaid, the Tribunal was right in holding that the CIT had jurisdiction to initiate proceedings under s. 263, as there was only a partial merger. The revision will relate only to those matters which had not been considered and decided by the AAC.Income Tax Act 1961 s.263 Ajit K. Sengupta, J...
Aajkaal Publishers Pvt. Ltd. and anr. Vs. Commercial Tax Officer, Mani ...
Court: Kolkata
Decided on: May-09-1989
Reported in: 94CWN281,[1990]78STC221(Cal)
Prabir Kumar Majumdar, J.1. This application under Article 226 of the Constitution of India is directed against the order dated 22nd July, 1988, passed by the Commercial Tax Officer, Manicktola charge, by which the Commercial Tax Officer, Manicktola charge, has held that the petitioners' sports magazine 'Khela' is not a newspaper for the purpose of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as 'the Act'), and the petitioner No. 1 being the dealer is not entitled to the benefit of purchasing raw materials at a concessional rate on the strength of declaration in form XXIVA for use in the publication of 'Khela'.2. The petitioner No. 1 is the printer and publisher of the newspaper 'Aajkaal' and also a dealer under the said Act as also the Central Sales Tax Act. It is the case of the petitioner No. 1 (hereinafter referred to as 'the company') that the business of the company is to manufacture or produce daily newspapers and periodicals and by virtue of registration ce...
Abani Kumar Bhattacharjya Vs. Presiding Officer, State Transport Appel ...
Court: Kolkata
Decided on: May-09-1989
Reported in: (1989)2CALLT128(HC)
Susanta Chatterji, J.1. The present Mandamus Appeal has been preferred against the Order, dated 9.3.89 passed by the Learned Single Judge rejecting the writ petition filed by the petitioner/appellant. Being aggrieved by and dissatisfied with the judgment and order, dated March 2, 1989 passed by the State Transport Appellate Tribunal, West Bengal, in State Transport Appeal No. 6 of 1987, the petitioner moved the writ petition before the Learned Single Judge stating inter alia that the petitioner is engaged in the passenger transport business since 1967 and is in possession of 2 (two) Road Stage Carriage vehicles of 1985 model plying on the route Asansol to Tata since July 1985 on the basis of temporary permit granted by the State Transport Authority, Government of West Bengal. It is further stated that from time to time temporary permits were granted to the petitioner Under Section 62(1)(c) of the Motor Vehicles Act to enable the petitioner to ply the vehicles in the Inter-state route o...
Birendra Nath De Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-05-1989
Reported in: (1991)IILLJ360Cal
Shyamal Kumar Sen, J.1. It is the case of the writ petitioner that he was in Defence Service for 21 years from March 28, 1961 till he retired on March 31, 1982. Under the re-settlement of retired army personnel scheme the petitioner applied in the month of October 1981 for allotment of a Mother Dairy booth to him. In or about the month of January, 1982 the Director General of Re-settlement, Ministry of Defence, New Delhi gave the petitioner an interview and the petitioner was asked to see the Regional Director of the said Directorate at Eastern Zone in Fort William. Thereafter the petitioner met the Regional Director and the petitioner was asked to contact the Mother Dairy authorities. The petitioner contacted the Mother Dairy authorities accordingly and by a letter dated May 5, 1982 the petitioner was appointed Concessionaire for Mini Dairy with effect from May 7, 1982 and the petitioner was directed to deposit security money and comply with necessary formalities. In fact the petition...
Taraknath Gupta Vs. Union of India (Uoi)
Court: Kolkata
Decided on: May-04-1989
Reported in: [1989]180ITR71(Cal)
Susanta Chatterjee, J.1. The present rule was issued on August 31, 1976, at the instance of the writ petitioner praying, inter alia, for issuance of a writ of certiorari quashing the complaints dated March 11, 1976, being Cases Nos. C. 1509/76/TR-163-76 and C/1550/76/TR-164/76 and the authorisation under Section 279 of the Income-tax Act granted by respondent No. 2, Commissioner of Income-tax, Central Circle-II, Calcutta, dated February 27, 1976, and all proceedings thereunder. It is alleged that the petitioner was served with two summonses purported to be issued under Section 68 of the Code of Criminal Procedure by the Metropolitan Magistrate, 8th Court, Calcutta, under case number as aforesaid directing :the petitioner to attend the court on the date of hearing. It appears from the said complaints that Sri S. R. Dey, Income-tax Officer, Central Circle-XVIII, Calcutta, has prayed for taking cognizance of the offence under Section 277 of the Act against the petitioner. Being aggrieved,...
Kirloskar Bros. (P) Ltd. Vs. Usha Bubna
Court: Kolkata
Decided on: May-04-1989
Reported in: (1989)2CALLT125(HC)
Amarabha Sengupta, J.1. This is an application under Section 115 of the Code of Civil Procedure directed against an order, dated 16.4.88 of the Learned Chief Judge, City Civil Court, Calcutta, in Ejectment Suit No. 403 of 1983. By the impugned order the Learned Judge impounded a document which the Learned Judge held is a document creating lease of an immovable property and is not sufficiently stamped.2. The document in question which we have examined relates to lease of a room or apartment in the second floor of premises No. 8, Camac Street, Calcutta for five (5) years in favour of Kirloskar Brothers Ltd. (the petitioner-defendant) with effect from 1.9.76. But the document itself is dated 28.7.77 and is styled as a Lease Agreement.3. Admittedly the leases was put in possessive of the demised premises on or before 1.9.76. There was no written agreement at that time relating to the tenancy. The document under consideration contains stipulations and agreements for and by both parties as t...
Sitaram Bajla and ors. Vs. District Controller of Food and Supplies an ...
Court: Kolkata
Decided on: May-04-1989
Reported in: (1989)2CALLT251(HC)
P.K. Mukherjee, J. 1. The present writ petition was moved before this Court challenging, inter alia, the notice, dated June 16 ,1988 contained in Memo. No. 2639/1 (14), dated June 16, 1988 issued by the Sub-Divisional Controller of Food and Supplies, Siliguri.2. A copy of the said notice has been annexed as Annexure 'G' to the writ petition at page 40 which runs as follows :NoticeApplications in prescribed proforma are invited from the bona fide and intending candidates for appointment of a M. R. Distributor in Upper Bagdogra P.S. & P.O. Bagdogra, under Siliguri Sub-Division Dist. Darjeeling. The godown site should be at or nearly Upper Bagdogra preferably Bangdubi Road. A candidate should be financially solvent to invest in the business. It is estimated that the amount required for 1 (One) week for supplying M. R. Commodities, including all items under production-cum-distribution scheme to 10 (ten) M.R. dealers come to nearest Rs. 3 (three), lakhs, (ITCC to produce) should have godown...
Dipty Prosad Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-04-1989
Reported in: (1989)2CALLT364(HC)
Monoranjan Mallick, J.1. The petitioner who was lately posted as Senior Rakshak presently designated as Naik in 1978 was posted at Asansol under the Railway Protection Force. On 4-2-85, when he was posted at Down Departure line Andal there was a microphonic announcement from the office of the Assistant Yard Master that the petitioner was required to see the Rakshak on duty. When he rushed to the Head Rakshak he was informed that his elder brother was lying seriously ill at N.R.S. Hospital Calcutta. On receiving the message, he applied for 7 days casual leave and submitted the application to the Assistant Sub-Inspector-in-charge Down Departure Yard for making proper treatment of his elder brother. On seeing the serious illness of his elder brother, the petitioner got upset and started feeling unwell and left for his native village.2. The petitioner who was already mentally upset because of the sudden demise of his wife in 1982 became mentally deranged consequent upon the said serious il...
- ‹ Prev
- 1
- 2
- 3
- 5
- Next ›
- Last »