Kolkata Court February 1990 Judgments
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Daga and Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-14-1990
Reported in: [1997]227ITR480(Cal)
S.C. Sen, J. 1. The Tribunal has referred the following question of law 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 interest paid by the assessee-company was in respect of deposits received by it and, as such, 15 per cent. thereof was not allowed as deduction under Section 40A(8) of the Income-tax Act, 1961 ?' 2. The relevant assessment year is 1982-83, for which the year of accounting was 1981-82. 3. The Tribunal has stated the following facts set out in the statement of the case : ' The assessee-company is admittedly neither a banking company nor a financial company. It claimed to have had incurred an expenditure of Rs. 99,320 by way of interest in respect of moneys received by it. The Income-tax Officer disallowed Rs. 14,989 under Section 40A(8) of the Act being 15 per cent. of Rs. 99,320, The assessee took up the matter in appeal before the Commissioner (Ap...
Sambhunath Jaiswal Alias Sambhu Jaiswal Vs. Anjana Jaiswal and ors.
Court: Kolkata
Decided on: Feb-14-1990
Reported in: II(1990)DMC354
Amal Kumar Chatterji, J.1. This revisional application is directed against an order passed by the learned Judicial Magistrate at Alipore under Section 125 Cr. P.C. calling upon the petitioner to pay to his wife, the Opposite Party No. 1 herein a total sum of Rs. 400/- per month on account of maintenance for herself and her child. The said opposite party had claimed maintenance on the ground that she was assaulted and driven out of her matrimonial home and was not provided with any maintenance although he had a decent income. The case was contested in the court below wherein it was contended that the petitioner had not assaulted her and did not drive her out but she left on her own and refused to come to his place inspite of best effort made by him. He also denied that he had a decent income.2. The learned Magistrate on consideration of the testimony of witnesses examined on behalf of the parties has found that the, witnesses examined on behalf of the said opposite party were more accep...
Darjeeling Consolidated Tea Co. Ltd. Vs. Commissioner of Income Tax. C ...
Court: Kolkata
Decided on: Feb-14-1990
Reported in: (1991)97CTR(Cal)205
SUHAS CHANDRA SEN, J. :The Tribunal has referred the following three questions of law to this Court under s. 256(1) of the IT Act, 1961 at the instance of the assessee :'1. Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was justified in law in upholding the impugned order passed by the CIT under s. 263 of the IT Act, 1961 on a ground different from the one considered, adjudicated upon and decided by the Commissioner 2. If the answer to the question No. 1 is in the affirmative and in favour of the Revenue, whether on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in law in upholding the order passed by the CIT under s. 263 of the IT Act, 1961 on the ground that the interest payable under s. 244/243(1)(a) of the said Act was not correctly allowed by the ITO in his order dt. 5th July, 1979 3. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in law in h...
Om Prakash Bhatia (Alias O.P. Bhatia) Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Feb-13-1990
Reported in: (1990)2CALLT375(HC),[1990]183ITR336(Cal)
Susanta Chatterji, J. 1. The present rule was issued on April 6, 1979. No interim order was passed. It appears from the materials on record that the order dated February 27, 1979, under Section 273A of the Income-tax Act passed by respondent No. 2, the Commissioner of Income-tax, West Bengal-IX, Calcutta, for the assessment years 1967-68 to 1971-72 and to command the respondents to refund to the petitioner the income-tax of Rs. 1,14,189 paid under a mistake of law in respect of the assessment years 1967-68, 1968-69 and 1969-70 and other consequential reliefs on the ground that it was incumbent upon respondent No. 2 to exercise his discretion to waive interest in a proper judicial manner inasmuch as the conditions precedent as laid down in Section 273A(1) were fulfilled. It is stated that respondent No. 2 ignored the concept of law as set in Section 273A and made colourable exercise of its powers on consideration of irrelevant factors. It is alleged that in view of the fact that the Exp...
Bengal Chemicals and Pharmaceuticals Ltd. and ors. Vs. Kalyan Kumar Da ...
Court: Kolkata
Decided on: Feb-09-1990
Reported in: (1990)2CALLT166(HC)
G.N. Ray, J.1. The acceptability of the age recorded in the Marticulation Certificate overriding other antecedent facts and statements in the service record is the subject matter for consideration in the instant appeal. The writ petitioner respondent No. 1 made an application for appointment in Bengal Chemical and Pharmaceuticals Limited. At the time of making such application admittedly the father of the applicant was an employee of the said company and it is an admitted position that at the relevant time, person not attaining the age of 18 years was not eligible to get an appointment. It is also an admitted position that at the relevant time the appellant had passed the Matriculation examination and the certificate regarding the age was in possession of the writ petitioner. Since the age noted in the certificate stood in the way of getting an appointment in the company, the petitioner made a statement to the effect that his age was wrongly recorded in the Matriculation Certificate bu...
S. K. Sanderson (Minerals) Ltd. Vs. Commissioner of Income Tax.
Court: Kolkata
Decided on: Feb-09-1990
Reported in: (1992)104CTR(Cal)322
ORDERSUHAS CHANDRA SEN, J. :The Tribunal has referred the following questions of law under s. 256(1) of the IT Act, 1961, to this Court :'(1) Whether there was any material and/or evidence on which the Tribunal could legally justify that the addition made by the ITO of Rs. 2,00,000 is undisclosed income from business (2) Whether in sustaining the said addition of Rs. 2,00,000 made by the ITO the Tribunal relied upon conjectures, suspicions and surmises and whether such finding of the Tribunal is otherwise unreasonable and perverse ?'2. In this proceeding the assessment year involved is 1978-79 for which the relevant accounting period is the year ended on 31st December, 1977.3. The facts as narrated by the Tribunal in Statement of Case are as under :'The assessee is a company which manufactures lime out of limestones. Its factories are located at Satna, Maihar, Jukehi and Katni in the State of Madhya Pradesh. The ITO at the time of assessment proceedings found that in the Schedule B (No...
Chinmoy Sarkar and Etc. Vs. Md. Shaniat HossaIn and Etc.
Court: Kolkata
Decided on: Feb-08-1990
Reported in: AIR1990Cal412,94CWN425
ORDERP.D. Desai, C.J.1. These three appeals arise out of a writ petition instituted by one Md. Shaniat Hossain, hereinafter called 'the Writ Petitioner', seeking a writ against the appellants not to give effect or further effect to the Letter of Intent dated December 23, 1987 (Ann. 'C' to the Writ Petition) issued by the Hindusthan Petroleum Corporation Limited, hereinafter called 'the Corporation' in favour of one Shri Chinmay Sarkar, hereinafter called 'Sarkar', for the proposed Retail Outlet Dealership at Daulia, District Midnapore. The Writ Petition was allowed by the Trial Court by its judgment rendered on August 18, 1989. The said Letter of Intent was quashed and a direction was issued, amongst others, to the Oil Selection Board (East), hereinafter called 'the Board', to make a fresh selection on the basis of materials available to them including the Enquiry Report and in accordance with law.F.M.A.T. No. 2682 of 1989 is preferred by Sarkar, F.M.A.T. No. 2697 of 1989 is preferred ...
Gautam Basu Vs. Nina Basu
Court: Kolkata
Decided on: Feb-08-1990
Reported in: 94CWN461,II(1991)DMC168
Shamsuddin Ahmed, J.1. This revisional application is directed against orders dated 15th November 1989 and 29th November 1989 passed by the Id. Addl. Dist. Judge, 2nd Court at Alipore in Matrimonial Suit No. 13 of 1989.2. The parties to this application filed a joint petition on 16/5/88 praying for divorce by mutual consent under Section 13B of the Hindu Marriage Act. On 15/10/1988 the petitioner husband filed an application stating that he had signed the petition seeking divorce by mutual consent with his wife without understanding the contents of the particular petition and the legal effect of the averments made therein. He sought for permission to withdraw the consent indicated in the petition for divorce. The opposite party-wife alleged that the consent was voluntary and the same could not be withdrawn. Subsequently the husband petitioner filed another application stating that the statutory requirements had not been fulfilled as in fact the petitioner did not live separately for a ...
Goutam Basu Vs. Nina Basu
Court: Kolkata
Decided on: Feb-08-1990
Reported in: I(1991)DMC532
Shamsuddin Ahmed, J.1. This revisional application is directed against orders dated 15th November 1989 and 29th November 1989 passed by the learned Additional District Judge, 2nd Court at Alipore in Matrimonial Suit No. 13 of 1989.2. The parties to this application filed a joint petition on 16-5-88 praying for divorce by mutual consent under Section 13B of the Hindu Marriage Act. On 13-10-88 the petitioner husband filed an application stating that he had signed the petition seeking divorce by mutual consent with his wife without understanding the contents of the particular petition and the legal effect of the averments made therein He sought for permission to withdraw the consent indicated in the petition for divorce. The opposite party-wife alleged that the consent was voluntary and the same could not be withdrawn. Subsequently the husband petitioner filed another application stating that the statutory requirements had not been fulfilled as in fact the petitioner did not live separate...
Hooghly Mills Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-06-1990
Reported in: [1993]199ITR336(Cal)
Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following questions of law before this court under Section 256(1) of the Income-tax Act, 1961 ( 'the Act' ) :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the claim made by the assessee that the additional income offered for taxation before the Settlement Commission after finalisation of the balance-sheets for the respective years, and accepted by the Settlement Commission should be treated as reserve for the purposes of computation of capital under the Companies (Profits) Surtax Act, 1964, and in sustaining the order of the lower authorities Whether in doing so, the Tribunal acted perversely?2. Whether, on the facts and in the circumstances of the case, the Tribunal acted perversely in sustaining the finding of the lower authorities that, on the dates of the relevant balance-sheets, the assessee had undisclosed income not brought into account and the same was a mass ...
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