Kolkata Court April 1990 Judgments
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Commissioner of Income-tax Vs. Mangtu Ram Jaipuria
Court: Kolkata
Decided on: Apr-23-1990
Reported in: [1991]192ITR533(Cal)
Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961.'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was no cost of acquisition of tenancy right when there cannot be a contract of tenancy in law without consideration of either premium or rent or both ?'The assessment year involved is 1976-77 for which the relevant period of account ended on April 7, 976.2. The Tribunal, following the decision of the Supreme Court in the case of CIT v. B. C. Srjnivasa Setty : [1981]128ITR294(SC) , decided the question in favour of the assessee. Following the said decision of the Supreme Court, a similar view was taken by the Kerala High Court in the case CIT v. Merchandisers (P.) Ltd. : [1990]182ITR107(Ker) . The Andhra Pradesh High Court in the case of CIT v. Markapakula Agamma : [1987]165ITR386(AP) , took the same view following the decision of...
Jorawar Singh Baid Vs. Assistant Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Apr-23-1990
Reported in: [1991]192ITR502(Cal)
Shyamal Kumar Sen, J. 1. On March 30, 1990, an order allowing the appeal was passed in the following terms :'For the reasons to be recorded in the judgment to be delivered hereafter, the appeal succeeds and is allowed. The judgment and order under appeal are set aside. The writ petition is allowed and the concerned respondent is directed to release and return to the appellant the books of account and documents referred to in the seizure lists, dated March 16/17 and 21 of 1989. Let this order be complied with forthwith upon the production of a signed copy of the minutes of this order before the concerned respondents. All parties to act on a signed copy of the minutes of this order on the usual undertaking.' 2. The reasons for passing the aforesaid order are recorded in the judgment which follows :The appellant is a practising advocate, having his chamber at No. 33/1, Netaji Subhas Road, Calcutta. He is also the karta of a Hindu undivided family, consisting of himself and his three sons ...
State of West Bengal, Represented by the Secretary, Department of Fina ...
Court: Kolkata
Decided on: Apr-23-1990
Reported in: (1990)1CALLT419(HC)
Anandamoy Bhattacharjee, J.1. The appeal, in respect of which the present application for extension of time and condonation of delay has been filed under Section 55 of the Limitation Act, 1963, has been preferred by the Appellant State and seek to assail the judgment of a learned single Judge on a petition under Article 226 presented by the Respondents No. 1 to No. 6 against the appellant State, as the Respondent No. 1, then being represented by the Secretary, Judicial Department (who is now Respondent No. 7 before us) and also the Secretary, Department of Finance as the Respondent No. 2, who in this appeal is representing the appellant State now before us. The writ petitioner No. 1 in the Court below, now Respondent No. 1 before us, is the West Bengal Judicial Service Association, an Association of the Judicial Officers in this State and the other co-petitioners, now Respondents No. 2 to No. 6, are officers of the State Higher Judicial Service and members of the above-named Associatio...
Hiran Bala Debi and anr. Vs. Prodyut Kumar Mondal and anr.
Court: Kolkata
Decided on: Apr-23-1990
Reported in: (1991)1CALLT32(HC)
Amulya Kumar Nandi, J.1. This revision is directed against an Order No. 10 dated 15.6.88 made by the 5th Court of the Munsif at Alipore in Title Suit No. 64 of 1987.2. The plaintiff-petitioners filed a suit for eviction against defendantopposite party No. 1 alleging that the opposite party No. 1 was a tenant under the plaintiffs in respect of the suit premises at a monthly rental of Rs. 115/-. Eviction has been sought for on the ground of default in the payment of rent since May, 1986 and reasonable requirement of the landlords for their own use and occupation. The tenancy is alleged to have been terminated by service of a notice to quit dated 12.9.86.3. There is no controversy that the tenant-defendant No. 1 did not enter appearance and contest the suit. Tenant's wife Nanda Mandal figuring as opposite party No. 2 in this revision filed an application under Order 1 Rule 10 C.P. Code for being impleaded as a party defendant in the suit. In her petition she claims to be the ostensible te...
Commissioner of Income Tax Vs. Bharat Sugar Mills Ltd.
Court: Kolkata
Decided on: Apr-23-1990
Reported in: (1992)107CTR(Cal)306
BHAGABATI PRASAD BANERJEE, J. :The Tribunal has referred to this Court the following questions of law under s. 256(1) of the IT Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the addition made under the head 'Tea, tiffin, food, salary to guest house staff and depreciation on guest house.2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that contribution to Molasses Storage Reserve Fund was a revenue expenditure ?'3. Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that only such gratuity was includible in computing the expenditure as was in excess of the amount of exemption provided in s. 10(10) of the IT Act, 1961 4. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee was entitled to relief under s. 80G of the ...
Commissioner of Income-tax Vs. Allahabad Bank
Court: Kolkata
Decided on: Apr-20-1990
Reported in: [1991]192ITR182(Cal)
Bhagabati Prasad Banerjee, J.1. The following question of law is referred to this court by the Tribunal under Section 266(1) of the Income-tax Act, 1961 ('the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in maintaining the order of the Commissioner (Appeals) deleting the addition of Rs. 36,25,303, representing interest on sticky advances for the assessment year 1974-75 ?'2. The assessment year involved is 1974-75 for which the relevant accounting period ended on December 31, 1973. The facts of this case appearing in the statement of the case are as follows :3. The assessee is the Allahabad Bank, Calcutta, and the assessment year involved is 1974-75.4. The assessee is a banking company and its normal business consists of making advances and charging interest on such advances. In respect of certain loans, which had become doubtful of recovery, the assessee charged interest. The assessee charged interest to the party's account and it was cr...
Central Inland Water Transport Corporation Vs. Employees' State Insura ...
Court: Kolkata
Decided on: Apr-20-1990
Reported in: 95CWN462,(1993)IIILLJ774Cal
Prabir Kumar Majumdar, J. 1. The petitioner has a factory at Raja Bagan Dock Yard, Garden Reach Road, Calcutta. It is claimed by the petitioner that the employees of the factory of the petitioner are 'employees' within the meaning of Section 2(9) of the Employees' State Insurance Act, 1948 (hereinafter referred to as the said Act.). 2. The petitioner was faced with the demand by the respondent No. 1 the Employees' State Insurance Corporation to the tune of Rs. 1,54,233 in respect of overtime wages for the period from 27th January 1985 to 28th February, 1985 and also for the late payment and such demand was made by means of a certificate No. 132/EST/86-87 dated 26th November, 1986 received by the petitioner on 15th December, 1986 together with a copy of an application for recovery addressed to the Collector 24-Parganas by application No. C//INS-V/41.8939-71/CI/(94)/944 dated 14th August, 1986. 3. The grievance of the petitioner is that before making the application for recovery, no reas...
Dr. Ashoke Kumar Roy Vs. United Bank of India and ors.
Court: Kolkata
Decided on: Apr-20-1990
Reported in: (1991)1CALLT130(HC)
Monoranjan Mallick, J.1. The writ petitioner who is working as Assistant General Manager (Computerisation), United Bank of India, Head Office, has moved this Court against the posting order No. 236/89 dated 14th December 1989 being Annexure 'E' to the writ petition and the order being Annexure 'G' dated 17.1.1990 by which he has been released from the Computerisation Department of the Head Office as at the close of business of 17th January, 1990 to take up the assignment as Chairman of the Gour Gramin Bank.2. The petitioner has made representation against the posting/transfer order but the same has been turned down by the respondents. In this writ petition he challenges the impugned order firstly on the ground that the decision to send the petitioner on deputation to Gour Gramin Bank as Chairman amounts to demotion because he is an officer of Scale No. V and only the Scale III officer is to hold the post of Chairman of Gour Gramin Bank. Secondly, the order of posting/transfer is illega...
Joy Prakash Pramanik and Others Vs. Chairman, Kamarhati Municipality a ...
Court: Kolkata
Decided on: Apr-19-1990
Reported in: AIR1991Cal96,94CWN870
ORDER1. The respondent No. 3 had set up its factory at 1, Sagore Dutta Ghat Road, a road named after late Sagore Dutta, an eminent resident of Kamarhati, and running east-west, starting from the end of Mackenzi Road in the east and ending on the bank of the river Hooghly in the west. At the western end of the said road on the bank of the river Hooghly, there is a bathing ghat known as 'Sagore Dutta Ghat' and the inhabitants of the Kamarhati Municipality use the said Ghat for taking bath and also for performing their religious rites and the said road is a public road owned and controlled by the KamarhatiMunicipality. The petitioners, who claim to be the inhabitants of Kamarhati, allege inter alia, in this civil order that the respondent No. 3 was trying to encroach upon a portion of the said road near its western end and was also attempting to close the said encroached portion of the said road, thereby blocking and/or obstructing the rights of the inhabitants of the locality to go to th...
Shib Prosad Sadhukhan Vs. Shri Nemai Chandra Ghosal
Court: Kolkata
Decided on: Apr-18-1990
Reported in: (1991)1CALLT160(HC),94CWN908
Jyotirindra Nath Hore, J.1. The present appeal is against the judgment and decree dated 24th April, 1982 passed by the learned Additional District Judge, 1st Court, Howrah in Probate Case No. 7 of 1979 allowing the petitioner/ respondent's application for letters of administration with a copy of the Will annexed in respect of the Will of the deceased Girish Chandra Sadhukhan dated 14.6.55. The petitioner/respondent's case was as follows :2. Girish Chandra Sadhukhan died on 17.3.61 at his place of residence at Champarail leaving a Will dated 14.6.55 which was duly executed and registered on the same day and which was his first and last Will. Smt. Mallika Bala Dasi was a mistress of Girish Chandra Sadhukhan, a childless widower and she lived with Girish as husband and wife at the place of residence of Girish at Champarail. Girish executed the Will on 14.6.55 bequeathing the disputed properties in abosolute right to his said mistress Mallikabala Dasi. Mallikabala Dasi after the death of G...
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