Kolkata Court June 1990 Judgments
Raja Baldeodas Birla Santatikosh Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-29-1990
Reported in: [1991]190ITR578(Cal)
Ajit K. Sengupta, J.1. By these references under the Income-tax Act, 1961 (in short referred to as 'the Act'), at the instance of both the Commissioner of Income-tax and the assessee arising out of a common order of the Calcutta Bench of the Income-tax Appellate Tribunal for the assessment years 1971-72, 1972-73, 1973-74 and 1974-75, the following questions of law have been referred for the decision of this court:(A) Income-tax Reference No. 313 of 1980--at the instance of the Commissioner of Income-tax under Section 256(1) of the Act: '(1) Whether, on the facts and in the circumstances of the case and on a proper construction of the deed of settlement dated May 20, 1943, the transfer of the aforesaid shares by the trustees of Raja Baldeodas Birla Santatikosh is valid or void or voidable ? (2) Whether, on the facts and in the circumstances of the case, even assuming that the transfer of the shares was void, the income from the said shares and accretions which were in fact not received ...
Tag this Judgment!Amarendra Nath Bagui Vs. Gouri Rani Bagui and anr.
Court: Kolkata
Decided on: Jun-29-1990
Reported in: 1990CriLJ2415,94CWN1120,I(1991)DMC202
J.N. Hore, J.1. The present Revisional Application at the instance of the husband is directed against the judgment and order dated 13-7-89 under Section 125, Criminal Procedure Code passed by the learned Judicial Magistrate, 6th Court, Sealdah directing the petitioner husband to pay maintenance to the O.P. wife Smt. Gouri Rani Bagui at the rate of Rs. 350/- per month from the date of filing of the petition.2. O. P. No. 1 Smt. Gouri Rani Bagui filed an application under Section 125, Criminal Procedure Code for maintenance inter alia upon the allegations that she was married with the petitioner in May, 1966 according to Hindu Rites and Custom and that the petitioner for the reasons best known to him filed a matrimonial suit being No. 268 of 1967 under Section 12(1) of the Hindu Marriage Act, 1955 for a declaration that the marriage was nullity on the ground that opposite party No. 1 has no female organ except a small passage for passing urine and was incapable of sexual intercourse. That...
Tag this Judgment!Radiant Engineering Industries Pvt. Ltd. Vs. Collector of C. Ex.
Court: Kolkata
Decided on: Jun-29-1990
Reported in: 1990LC347(Calcutta),1990(50)ELT245(Cal)
Susanta Chatterji, J.1. Having heard the learned Counsel for the petitioner and also the contesting respondents-authorities it appears that the petitioner has challenged the impugned order dated 29-12-1989 passed by the CEGAT as communicated by memo dated 8-1-1990 copy of which is an Annexure to the writ-petition at page 167. The members of the CEGAT by order dt. 29-12-1989 have disposed of an application for stay of order of the Collector of Central Excise, Calcutta dated 30-11-1988 calling upon the petitioner M/s. Radiant Engineering Industries Pvt. Ltd. to pay a sum of Rs. 3,98,280.65 as duty and imposing a penalty of Rs. 2,00,000/-. The said duty has been demanded in respect of the goods which have been held by the petitioner as having been cleared without payment of duty passing them off, inter alia, as free supply items for replacement against old supplies. The Collector, however, has given the benefits to the petitioner for dropping the demand for Rs. 1,29,541.64. The Appellate ...
Tag this Judgment!Wood Craft Products Limited Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-27-1990
Reported in: [1993]204ITR545(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 :2. R. A. No. 916/(Cal) of 1986 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the disallowance of the claim under Section 80G of the Income-tax Act, 1961, in respect of the donation of Rs. 1,50,000 given to Vishwa Mangal Trust ?3. R. A. No. 962/(Cal) of 1986 :(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in deleting the dis-allowance of Rs. 7,500 representing the statutory fee paid in connection with the application to raise the authorised share capital and Rs. 500 representing the application fee paid for issue of bonus shares by holding that the said expenses were not capital expenditure ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in delet...
Tag this Judgment!Indian Jute Mills Association Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-27-1990
Reported in: [1992]194ITR60(Cal)
Suhas Chandba Sen, J.1. The Tribunal has referred the following question of law under Section 256(1) of the Income-tax Act, 1961, to this court :'Whether, in view of the fact that the asses see-association is a registered trade union and in view of the provisions in Rule 3 of the Rules and Regulations of the Association that the object of the association is to regulate relations between members and members and between members and their employees, the Tribunal was right in upholding the denial of the exemption claimed under Section 10(24) of the Income-tax Act, 1961 ?'2. In this proceeding, the assessment years involved are 1977-78, 1978-79 and 1979-80 and 1974-75 for which the relevant periods of account are calender years 1976, 1977, 1978 and 1973 respectively. The assessee is an association registered under the Trade Unions Act, 1926. The question of law raised in this reference also came up for consideration before the Tribunal in I. T. A. Nos. 5809 and 5810/(Cal) of 1965-66 for the...
Tag this Judgment!Allahabad Bank Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-26-1990
Reported in: [1993]199ITR664(Cal)
Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following questions of law to this court under Section 256(1) of the Income-tax Act, 1961 :' 1. Whether, on the facts and in the circumstances of the appellant's case, the Tribunal was right in law in confirming the order of the Commissioner of Income-tax (Appeals ) in upholding the Assessing Officer's action in reopening the assessment of the appellant for the assessment year 1974-75/1973-74 ?2. Whether, on the facts and in the circumstances of the appellant's case, the Tribunal was justified in law in confirming the reassessment proceedings inasmuch as there was no information in consequence of which the Inspecting Assistant Commissioner could have reason to believe that income chargeable to tax has escaped assessment ?3. Whether, on the facts and in the circumstances of the appellant's case, the Tribunal was justified in law in holding that the point as to the assessability of the service charges as income from business c...
Tag this Judgment!Sri Bishnu Prosad Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jun-26-1990
Reported in: (1992)ILLJ458Cal
Ajit Kumar Sen Gupta, J.1. In this application under Article 226 of the Constitution petitioner has challenged the disciplinary proceedings culminated in the order of removal of the petitioner and the order of rejection of the appeal preferred by the petitioner.2. Shortly stated, the facts are that the petitioner was appointed as Rakshak, Railway Protection Force, in the year 1956. In the year 1958, the petitioner was promoted to the post of Senior Rakshak. He was charge-sheeted in 1973 and removed from service in 1975. From the report of the R.P.F., Asansol, it appears that in respect of recovery of about 25 kgs. sugar along with empty bag and one wrapper in the receiving yard, a charge-sheet was issued to the petitioner. It appears from the report of the Enquiry Officer , as to why the said Charge-sheet was issued on March 17, 1973. He has recorded as follows:'On receipt of the report of OC/RPF/ASN in respect of recovery of about 25 kgs. sugar along with empty Jhola and one chander i...
Tag this Judgment!Union of India (Uoi) Vs. Madan Dey and anr.
Court: Kolkata
Decided on: Jun-26-1990
Reported in: 1991CriLJ347,1991(34)ECC48
Ajit Kumar Sengupta, J.1. This appeal by the Union of India is directed against the order of acquittal made by the learned Metropolitan Magistrate, 3rd Court, Calcutta, in a proceeding initiated under Section 135 of the Customs Act, 1962 and Section 85 of the Gold (Control) Act, 1968.2. Shortly stated the facts are that acting on an information, the Customs Officers raided the shop under the occupation and control of the opposite party No. 1, Madan Dey at 36, Nalini Seth Road, Calcutta on 31st. July, 1976. The search resulted in the recovery of gold items from inside the wooden desk in the said shop and Indian Currency amounting to Rs. 3,800/- and some incriminating documents from inside the iron safe. The gold items so recovered from the shop were seized on the reasonable belief that those were of smuggled origin and are liable to be confiscated under the Customs Act, 1962 and the Gold Control Act, 1968, since the opposite party No. 2, Mohan Dey, who was person in charge of the shop, ...
Tag this Judgment!Garden Reach Shipbuilders and Engineers Staff Association and Another ...
Court: Kolkata
Decided on: Jun-25-1990
Reported in: AIR1990Cal442,94CWN965
ORDERDesai, C.J. 1. The appeal is taken up for hearing by treating it as included in the day's cause list.2. In a pending writ petition between the appellant-association and the respondents, an ad interim order was made on October 31, 1988 in the following terms :'There will be an ad interim order directing the respondent Company to maintain statusquo as on the date with regard to the salary ' and other benefits of the workmen until further orders'.3. On June 13, 1989 an interim order was made in the following terms :** ** ** ** ** ** The interim order earlier passed will stand modified to this extent that such of the workmen, who are willing to enjoy benefits, if any, given pursuant to any bipartitie settlement to be arrived at, will not be bound by the same. Let it be recorded that this order has been passed without prejudice to the rights and contentions of the parties in this writ petition as also in the other writ petition pending before this Court.' 4. On December 19, 1989 the in...
Tag this Judgment!Smt. Anjali Ghosh Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-21-1990
Reported in: (1991)1CALLT166(HC)
Susanta Chatterji, J.1. For effective adjudication of the matters in dispute both C.R. No. 1321O(W)/83 and CO. No. 11116 (W)/85 are taken up for hearing analogously. It appears that Sm. Anjali Ghosh has obtained the aforesaid rule on 22.12.83 praying, inter alia, for a writ of mandamus commanding the respondents to forbear from giving effect to the impugned orders copies of which are annexures 'C and 'E' to the writ petition and also commanding the respondents to forthwith release the salary of the petitioner on the revised scale of; pay as detailed in the writ petition and for other consequential reliefs as stated in the writ petition. Looking at the annexures 'C' and 'E' to the writ petition, it appears that a communication dated 16.3.83 has been sent from the District Inspector of Schools (SE), Midnapore to the Secretary of the Ghatal Basanta Kumari Girls' High School as to the final release of the grant-in-aid to the teaching and non-teaching staff of the school on account of fixat...
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