Kolkata Court March 1990 Judgments
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Commissioner of Income-tax Vs. Bishnauth Tea Co. Ltd.
Court: Kolkata
Decided on: Mar-15-1990
Reported in: [1994]205ITR578(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, the Tribunal was justified in holding that recovery of excise duty of Rs. 17,61,161 made by the Central Excise authorities is allowable as a deduction under Section 37 of the Income-tax Act in computing the income of the assessee for the assessment year 1973-74 ?'2. In this proceeding, the assessment year involved is 1973-74 for which the corresponding year of account is the year ended on December 31, 1972.3. The facts found by the Tribunal as narrated in the statement of case are as under :'The assessee-company claimed deduction of a total amount of Rs. 17,61,161 representing central excise duty payable by the company on manufacturing of tea in respect of the following calendar years : Rs.1968 1,08,5001969 7,34,9111970 6,09,1501971 2,56,6001972 52,000------------17,61,16...
Regional Provident Fund Commissioner Vs. Rabindra Chandra Chamaria and ...
Court: Kolkata
Decided on: Mar-14-1990
Reported in: (1990)1CALLT373(HC)
Bimal Chandra Basak, J.1. These appeals by the Regional Provident Fund Commissioner, West Bengal (hereinafter referred as to R.P.F.C.) are directed against orders passed by the learned Company Judge of this Court in an application under Section 633(2) of the Companies Act (hereinafter referred to as the said Act) whereby the learned Judge passed an order in favour of the petitioners.FACTS2. We shall set out herein below the operative portion of the certified copy of the order as drawn up and included in the Paper Book (Later on, we shall refer-to the signed copy of the Minutes' of the order passed, as recorded by the Court Officer, as certain submissions have been made relying on the same).'Upon the application by summons dated this day of the abovenamed Ravindra Chatnaria, Jyotirindra Mohan Roy, Bajranglal Saraogi and Rajat Chakraborty (hereinafter referred to as the said applicants) filed this day and upon hearing Mr. Tapas Banerjee (Mr. R. K. Lala and Mr. K. R. Das appearing with hi...
income-tax Officer Vs. Paul Enterprise.
Court: Kolkata
Decided on: Mar-14-1990
Reported in: [1990]33ITD471(Cal),(1990)37TTJ(Cal)71
ORDERPer Shri A. Satyanarayana, A. M. - This appeal filed by the revenue is against order of the CIT (A) dated 3-8-1987 for the assessment yea 1984-85 for which the previous year ended on 31-3-1984.2. In the assessment made under section 143(3), the ITO added Rs. 10,903 towards the accrued interest on fixed deposits of Rs. 1,20,000 standing in the names of the partners on behalf of the firm by observing as under :'Balance sheet deposits of Rs. 1,20,000 on the names of partners. All the four partners had Rs. 30,000 each. In assessment year 1983-84 also total fixed deposits in the names of partners was Rs. 1,20,000. However break up of such deposit was different. For Uttam Kr. Paul there was no such fixed deposit a/c. and for Prasanta Kr. Paul it was for Rs. 60,000 and the other two partners held Rs. 30,000 each. Assessment year 1982-83 reflected the same pattern as in assessment year 1983-84. In assessment year 1981-82 Prasanta Kr. Paul only had fixed deposit a/c and it was Rs. 30,000. ...
Smt. Sati Mukherjee Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-13-1990
Reported in: (1990)2CALLT206(HC)
K.M. Yusuf, J.1. The writ petitioner is a lady victim of the warth of a Judicial Officer of the State of West Bengal. Her case, in short, is that she was appointed as a Lower Division Clerk in the office of the District Judge, Howrah, on 13th September, 1962 and was posted as Money Suit Clerk in the Court of the learned Third Murwif there and worked from 3rd December, 1974 to 14th June, 1976. For six days, i.e. 27th February, 1975 to 4th March, 1975 she was Sheristadar-in-Charge of the Third Court of the learned Munsif in place of one Smt. Jyoti Prova Chatterjee who was on leave. Mr. S.P. Mitra, Munsif, Third Court, informed the District Judge about missing of a large number of court-fee stamps filed by different parties in different proceedings which were found missing in course of casual inspection of the office and a criminal case being Howrah P.S. No. 40 dated 27th March, 1976 (C.R. Case No. 843 of 1976) for criminal breach of trust by public servant etc. was started against six pe...
Union of India Ando thers Vs. G.A. Randarian Limited and Others
Court: Kolkata
Decided on: Mar-12-1990
Reported in: AIR1992Cal199,[1992]75CompCas486(Cal)
ORDERBhagabati Prasad Banerjee, J.1.This is an appeal filed by the appellants Union of India challenging the validity of the order dated 9th January, 1985 passed by the Chairman, Foreign Exchange Regulation Appellate Board in Appeals Nos. 106 and 107 of 1986 which were filed by M/s. G. A. Randarian Limited (hereinafter referred to as the 'said company'), whereby the said appeals were allowed.2. The only question that arose for determination by this Court is whether the respondent-company M/s. G. A. Randarian Ltd. by entering some independent transactions through their Branch Office at Dubai, (United Arab Emirates) without obtaining any permission of the Central Government violated the provisions of S. 27(1) of the Foreign Exchange Regulation Act for which the said company was liable to pay penalty under S. 50 of the said Act.3. The facts of the case in brief are as follows :The said company was engaged in the export of tea and applied to the Reserve Bank of India for permission to esta...
Commissioner of Income-tax Vs. Arvind Investments Ltd.
Court: Kolkata
Decided on: Mar-09-1990
Reported in: [1991]192ITR365(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961, to this court:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the Explanation to Section 73 of the Income-tax Act, 1961, has no application in the case on the view that the entire business of the assessee was in share-dealing ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the assessee is entitled to claim deduction of the loss of Rs. 1,56,087 under the head 'Business' and that the finding that the loss was speculation loss has to be vacated ' 2. In this proceeding, the assessment year involved is 1977-78 for which the relevant year of account is the year which ended on March 31, 1977.3. The facts found by the Tribunal narrated in the statement of case are as under ;'The assessee is a company and the reference relates to the assessment year 197...
Dunlop India Limited (No. 1) Vs. Assistant Commissioner of Income-tax ...
Court: Kolkata
Decided on: Mar-09-1990
Reported in: [1990]183ITR528(Cal)
Susanta Chatterji, J.1. The present writ petition has been filed by Messrs. Dunlop India Limited, an existing public company, challenging 3 (three) impugned orders contained in the letters dated February 16, 1990, written by the Assistant Commissioner of Income-tax, Central Circle-XXI, Calcutta, who is impleaded as respondent No. 1. It is alleged that under Section 220(3) and/or under Section 220(6) of the Income-tax Act, a discretionary power has been conferred upon respondent No. 1 either to extend the time for making the payment of tax or to grant stay of realisation of demand till the disposal of the appeals, and the said discretion has to be exercised judicially and it will be apparent that respondent No. 1 has not considered all relevant factors and the impugned orders are illegal, invalid and inoperative.2. The present case has a chequered background indeed. In 1983, the petitioner moved a writ petition challenging the provisions of Section 43B of the Income-tax Act, 1961, and a...
Khokan Kumar Bera Vs. the State
Court: Kolkata
Decided on: Mar-09-1990
Reported in: (1990)2CALLT18(HC)
Jyotirindra Nath Hore, J.1. This is an application under Article 227 of the Constitution of India for setting aside the order dated 11,12.84 passed by the E.C. Collector, Contai in the proceeding No. EC-9 of 1984. By the said order the Collector directed sale of the seized fertiliser.2. On receipt of a report of seizure of 62 bags of Urea, 16 bags of Calcium, 8 bags of Sufala and other fertilisers from S.I. of Police, DEO, Egra, dated 6.12.84 the E.C. Collector, Contai initiated the impugned proceeding and passed the following order :'As the said seized fertiliser may be confiscated, I, the Collector under E.C. Act, 1955 do hereby order that O/C, Egra P.S. will sell the said fertiliser through a licenced fertiliser dealer and deposit the sale proceeds in the Contai Treasury under Head R/D in favour of S.D.O., Contai, by 27.12.84.'3. He did not order for issue of any notice under Section 6B of the Essential Commodities Act nor does it appear that the impugned proceeding was one for conf...
Smt. Mita Mitra Vs. Satyanarayan Kamal Kumar and anr.
Court: Kolkata
Decided on: Mar-09-1990
Reported in: (1991)1CALLT182(HC)
Shyamal Kumar Sen, J.1. The material facts leading to all the three appliccations taken up together at the instance of the parties are inter alia as follows : On 1st September, 1983 Hire Purchase Agreement was entered into in respect of one new TDV chasis. Under the said agreement the hirer agreed to pay apart from the initial hire of Rs. 54,608/-, a sum of Rs. 1,68,000/ in 24 equal hires of Rs. 7,000/- each commencing from 25th September, 1983, There was also an arbitration agreement entered into on the same day between the parties. On December 1, 1983 an affidavit was affirmed by Smt. Mita Mitra before the Judicial Magistrate, First Class, Alipore, 24Parganas confirming the execution of the Hire Purchase Agreement and the arbitration agreement and the amount payable under the said agreement. On December 11, 1984 the said hire purchase agreement was terminated by a letter issued by Meharia & Company, Advocates for the financier. On 12th December, 1984 financier referred the disputes t...
Commissioner of Income Tax Vs. Kulasinghee, A. Harith.
Court: Kolkata
Decided on: Mar-07-1990
Reported in: (1992)107CTR(Cal)328
BHAGABATI PRASAD BANERJEE, J. :The Tribunal has referred the following question of law under s. 256(1) of the IT Act, 1961 :'Whether, on the facts and in the circumstances of the case, The Tribunal was justified in law in holding that the value of rent-free accommodation provided to the assessee by his employer was exempt under s. 10 (14) of the IT Act ?'2. The assessment year involved is 1980-81. Relevant year of account is the year ending 31st March, 1980. The facts as is evident from the statement of facts are as follows :'The assessee, a commissioning engineer, is a permanent employee of M/s. John Brown Engineering (Clyde Bank) Ltd. Scotland, U.K. He came to India for installation of gas turbine of West Bengal State Electricity Board and stayed in India for a period of 231 days. While in India, he was provided rent-free accommodation by his employer for which exemption under s. 10(14) of the IT Act, 1961 was claimed on the ground that since the assessee came to India to perquisite ...
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