Kolkata Court November 1990 Judgments
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Camellia Tea Group Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-06-1990
Reported in: [1993]203ITR80(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1081-82, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the hail damage insurance claim receivable by the assessee-company in the amount of Rs. 3,13,410 was a mixed receipt to which Rule 8 of the Income-tax Rules, 1962, is applicable ?'2. Shortly stated, the facts are that from the director's report dated December 2, 1980, the Income-tax Officer found that, in this year, insurance claim receivable under hail damage insurance policy on account of severe hailstorm amounted to Rs. 3,13,410. There was a severe hailstorm in Darjeeling area on April 17, 1980, as a result of which the tea crop in the assessee's gardens was damaged. The assessee, on April 18, 1980, intimated the damage caused to the crop by the hailstorm to the insurance company, namely, Me...
Commissioner of Income-tax Vs. Chandball Rice Mills (P.) Ltd.
Court: Kolkata
Decided on: Nov-06-1990
Reported in: [1993]203ITR368(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1965-66, the following questions of law have been referred to this court :' 1. Whether, on the facts and in the circumstances of the case and having regard to the fact that, after completion of the original assessment, the Income-tax Officer noticed the confessional statement of the loan creditor regarding the bogus jama kharch entry made in his books of account in respect of various loan transactions including the loans alleged to have been given to the assessee, the finding of the Tribunal that there was no live nexus leading to the formation of the belief that theincome of the assessee escaped assessment because of the assessee's failure to disclose fully and truly all material facts is unreasonable and/or perverse? 2. Whether, on the facts and in the circumstances of the case and having regard to the fact of receipt of information in the form of the confessional statem...
Commissioner of Income-tax Vs. Ashoka Marketing Ltd.
Court: Kolkata
Decided on: Nov-06-1990
Reported in: (1990)88CTR(Cal)182,[1993]199ITR619(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the following question of law has been referred by the Tribunal for the opinion of this court for the assessment year 1974-75 :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the liability cannot be assessed under Section 41(1) of the Income-tax Act, 1961, simply because the assessment of the Commercial Tax Officer has been set aside by the appellate authorities and in that view holding that the assessee is entitled to the deduction of Rs. 17,78,887? 'The facts as found by the Tribunal are that in the course of the assessment proceedings for the assessment year 1968-69, the assessee-company had claimed and was allowed a deduction of the sales tax liability amounting to Rs. 17,78,867 in respect of four quarters ending on August 31, 1963. This liability was fastened upon the assessee on the basis of...
F.C.i. Deputationists Association and ors. Vs. F.C.i. and ors.
Court: Kolkata
Decided on: Nov-06-1990
Reported in: (1991)1CALLT176(HC),1990LabIC199,(1992)ILLJ697Cal,1990(4)SLR41
Paritosh Kumar Mukherjee, J.1. Food Corporation of India Deputationists Association and others moved this writ petition on January 6, 1989, and, inter alia, prayed for a writ in the nature of Mandamus upon the Food Corporation of India (hereinafter referred to as the 'F.C.I.') and their officials to absorb the F.C.I. State Government Deputationists in the categories of Sub-Inspectors/ Assistant Store Keepers/ Distributors/ Samplers, who had put in less than 18 years 'continuous service' in the post of Assistant Grade II carrying pay scale of Rs. 380-640/- and not in the post of Assistant Grade III carrying pay scale of Rs. 290-485/-and for other reliefs.2. This writ petition has come up for final hearing, after completion of affidavits, before me on May 16, 1990, and it was heard on subsequent days.3. Mr. S.K. Roy, learned Advocate appearing in support of the writ petition, has placed the following facts for consideration of this Court: -On or about November 26, 1966, there was an agre...
Commissioner of Income Tax Vs. Park Hotel (P) Ltd.
Court: Kolkata
Decided on: Nov-06-1990
Reported in: (1992)107CTR(Cal)302
AJIT KUMAR SENGUPTA, J. :In this reference under s. 256(1) of the IT Act, 1961 for the asst. yr. 1975-76 the following question of law has been referred to this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal failed to take proper note of cl. VI of the deed of assignment dt. 3rd September, 1966 and whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that M/s. Park Hotel Pvt. Ltd. was not the owner of the superstructure built up on the land at 15 Park Street, Calcutta-700016 till during the tenure of lease and that income arising therefrom should be assessed under the head business and not under the head house property ?'2. It is not in dispute that this question is now concluded by the decision of this Court in the case of this assessee reported in Park Hotel (P) Ltd. vs . CIT : [1987]167ITR60(Cal) .3. Following the said decision we answer the question in this reference by saying that the Tribunal did not fai...
Mumtaz Begum Vs. Union of India and Others
Court: Kolkata
Decided on: Nov-05-1990
Reported in: AIR1991Cal241
ORDERG. N. Ray, J.1. This appeal is directed against the judgment dated November 28, 1988 passed in C.O. No. 6933(W) of 1984. By the aforesaid order, the writ petition by the appellants was dismissed by the learned trialJudge, inter alia, on the ground that such dispute should be better decided in an appropriate suit. The writ petitioners-appellants contended that one Hussain Ara Begum alias Sugan Bibi was owner of various properties at Patna and Premises No. 14, 14/1 and 15 Karrum Hussain Doctor Lane at Calcutta. The said property at Calcutta was purchased from the Calcutta Improvement Trust by a Registered Deed of Conveyance and the said premises is now numbered as 36, Circus Avenue. After the death of Hussain Ara Begum the predecessors-in-interest of the writ petitioners-appellants and the respondents Nos. 4 to 9 had inherited all the said properties at Patna and in Calcutta. It is the case of the writ petitioner-appellants that some time in October, 1949 after the death of Hussain ...
Ravindra Bal Kishan Chivate Vs. Mohan Narayan Acharya
Court: Kolkata
Decided on: Nov-05-1990
Reported in: (1990)2CALLT439(HC),95CWN360
Samir Kumar Mookherjee, J.1. This writ application raises a very short but very important question about the effect of vesting of management of a textile undertaking-in the Central Government on the trade marks registered in its name in terms of Section 3 of the Textile undertaking (Taking over of Management) Act, 1983. The companies or Textile Undertakings which were intended to be covered by the said Act have been mentioned in the 1st schedule to the said Act and 'Finlay Mills' is one of such undertakings. It appears that the 'Finlay Mills' was the registered proprietor of several trade marks, which were used to be affixed to the textile piece goods dealt with by the taken over undertaking-goods included goods manufactured by such undertaking as also manufactured by others but dealt with by the' undertaking. The present writ petitioner is a sales representative of one M/s. Subhas Enterprises, carrying on business in Textile in the State of Maharashtra, which manufactured textile good...
Sm. Dipti Basu Alias Dipti Chatterji Vs. Sm. Namita Das and anr.
Court: Kolkata
Decided on: Nov-05-1990
Reported in: (1991)1CALLT83(HC)
Amulya Kumar Nandi, J.1. This revision has been preferred against order No. 79 dated 16.6.90 passed by the Second Additional Court of Munsif, Alipur in Title Execution Case No. 8 of 1985.2. Facts of this case are not in controversy. One Krishna Chandra Basu was a tenant in the disputed property since sometime in 1940. He died in 1960, leaving behind one Manik Basu, Gita Basu, petitioner Dipti Basu among others. The petitioner Dipti Basu was then aged about 10 years. Opposite Party No. 1 Namita Das became owner of the disputed premises by purchase on 23.5.1973. She filed a suit against opposite party No. 2 + Gita Basu for eviction. Gita pleaded that on the death of Krishna Chandra all his heirs inherited the tenancy and therefore the suit was bad for non-joinder of parties. The said ejectment suit being T. S. No. 383 of 1976 (renumbered as T.S. 33 of 1982) ultimately ended in a decree on 28.1.85. Title Appeal No. 229 of 1985 proved unsuccessful. Second appeal being S.A.T. 1540 of 1986 a...
Commissioner of Income Tax Vs. United Bank of IndiA.
Court: Kolkata
Decided on: Nov-05-1990
Reported in: (1993)115CTR(Cal)35
AJIT K. SENGUPTA, J. :In this reference under s. 256(1) of the IT Act, 1961, the following question has been referred to this Court for the asst. yr. 1979-80 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the bad debts had been written off as irrecoverable in the accounts of the assessee for the asst. yr. 1979-80 as required under s. 36(2)(i) of the IT Act, 1961 ?'2. Shortly stated the facts are the assessee, a banking company, claimed the following bad debts :(i) Rs. 13,83,000 due by Ahmedabad Laxmi Cotton Mills Ltd.(ii) Rs. 8,14,547 due by India Paper Pulp Co. Ltd.3. The IAC (Asst.) noticed that the assessee did not square up the accounts and debtors by crediting the said amounts to their accounts and instead the assessee credited the said amounts of debts to the 'Bad Debts Suspense Account' and debited to the profit & loss account. This according to the IAC (Asst.) did not amount to writing off in the accounts of the assessee...
Commissioner of Income-tax Vs. Wiliard India Ltd.
Court: Kolkata
Decided on: Nov-01-1990
Reported in: [1993]202ITR423(Cal)
Ajit K. Sengupta, J. 1. This reference relates to the assessment year 1977-78. The only point of dispute relates to the charging of interest under Section 216 of the Income-tax Act, 1961. The Income-tax Officer, while completing the assessment, charged interest under Section 216 of the Act without passing a speaking order. The assessee appealed before the Commissioner of Income-tax (Appeals) who held that the Income-tax Officer should have passed a speaking order in respect of charging interest under Section 216 of the Act. He, therefore, remanded the matter to the Income-tax Officer for passing a speaking order in respect of levying interest under Section 216 of the Act. Being aggrieved, the assessee went to the Tribunal. There the contention was that the Income-tax Officer did not pass any speaking order and, accordingly, his order should be vacated. Reliance was placed on the judgment of this court in the case of Hindusthan Sanitary Ware and Industries Ltd. v. CIT reported in : [197...
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