Kolkata Court February 1991 Judgments
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Commissioner of Income-tax Vs. Dejoo Tea Co. (India) Pvt. Ltd.
Court: Kolkata
Decided on: Feb-21-1991
Reported in: [1992]197ITR278(Cal)
Ajit Kumar Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1982-83, 1983-84 and 1984-85, the following question of law has been referred to this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the loss under the head 'Income from house property' should be recomputed after allowing deduction of Rs. 96,000 under Section 24(1)(x) of the Income-tax Act, 1961, on account of unrealised rent subject to the condition that the loss so determined shall be restricted to the amount of loss claimed by the assessee ?' 2. Shortly stated, the facts are that the assessee-company in the three years under reference was the owner of house property at 31, Shakespeare Sarani, Calcutta. Gross rental income from the said property was returned at nil as the Soviet Consulate occupying the property did not pay any rent to the assessee. The original lease also stood expired on January...
Khimji Hunsraj (Huf) Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Feb-21-1991
Reported in: [1995]212ITR252(Cal)
Ajit Kumar Sengupta, J.1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, for the assessment year 1978-79, the following two questions have been referred to this court ;'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in directing the Wealth-tax Officer not to allow liability for provision for taxation other than that for the assessment year in computing' the net wealth of the firm in terms of Rules 2 to 2E of the Wealth-tax Rules, 1957, in determining the value of interest of the assessee in the firm relating to the assessment year 1978-79 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that, if the amount of provision for taxation was not reduced by the amount of advance tax paid, then the entire amount of Rs. 4,15,000 representing provision for taxation would have to be added to the value of the assets of the firm in determining the value of interest ...
Banya Sarkar Vs. Sipra Guha Roy and anr.
Court: Kolkata
Decided on: Feb-21-1991
Reported in: 1992ACJ572
Bhagabati Prasad Banerjee, J.1. This is an appeal preferred under Section 110-D of the Motor Vehicles Act, 1939 by the appellant who is admittedly the owner of the offending bus being No. WBY 1226. The appeal arises out of an award given by the learned Additional District Judge 13th Court, Alipore who discharged the function as Accidents Claims Tribunal for Calcutta and 24 Parganas at Alipore dated 11th November, 1987 passed in M.A.C.C. No. 421 of 1978.2. The relevant facts of this case are that on 31st July, 1978 at about 6.30 in the morning an accident took place in which the husband of the claimant-respondent was run over by the offending vehicle being No. WBY 1226. The facts that the accident took place and because of the accident the victim died are not in dispute. On behalf of the claimants eight witnesses were examined before the Motor Accidents Claims Tribunal and PW 5, Subhassis Roy, was the only eyewitness in respect of the accident that took place in which the victim died. P...
Ellenbarrie Industrial Gases Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-20-1991
Reported in: (1991)37ITD370(Kol.)
1. These two appeals for the assessment years 1984-85 and 1985-86 are directed against the consolidated order passed by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961 modifying the assessments made under Section 143(3) of the Act and directing the Assessing Officer to add the following amounts in the assessments : (i) Rs. 50,950 and Rs. 1,74,699 representing credits in "Sales Tax Suspense Account" in the assessment years 1984-85 and 1985-86 respectively; (ii) Rs. 45,45,744 lying credited in "Collector of Customs (Party)" account in the assessment year 1985-86.2. The Commissioner of Income-tax (hereinafter referred to as the 'CIT) held that the Assessing Officer failed to take cognizance of entries shown towards liability side in above a/cs in the balance-sheet and thus made erroneous assessments which were also prejudicial to the interests of the revenue. The CIT issued show-cause notice, heard the assessee's representative and directed that addition at (...
Himalaya Rubber Products Limited and anr. Vs. the Board for Industrial ...
Court: Kolkata
Decided on: Feb-20-1991
Reported in: (1992)1CALLT279(HC),[1993]76CompCas281(Cal),1992(61)ELT210(Cal),[1993]88STC47(Cal)
Ruma Pal, J.1. The petitioner No. 1 is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as 'the 1956 Act'), and under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as 'the 1941 Act').2. The grievance of the petitioners is that the sales tax authorities are refusing to issue declaration forms either under the 1956 Act or under the 1941 Act. It is staled that the ground for such refusal is the petitioners' failure to pay the arrears of sales tax dues. The petitioner No. 1 is, it is contended, being deprived thereby of the concessional rates of tax availableto registered dealers in contravention of section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985.3. Petitioner No. 1 is admittedly liable to pay sales tax both under the 1956 Act and under the 1941 Act. In this case we are only concerned with the refusal of the sales tax authority to give declaration forms under rule 4 of the Central Sales Tax (West Bengal) Ru...
Allahabad Bank Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-20-1991
Reported in: (1992)108CTR(Cal)186,[1992]194ITR575(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred to this court at the instance of the assessee, for the assessment year 1962-63 :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee had omitted to disclose fully and truly all material facts and in consequence thereof interest income had escaped assessment and in confirming the initiation of proceedings under Section 147(a) of the Income-tax Act, 1961 ?'2. The facts leading to this reference are that the assessee is a nationalised bank and carrying on banking business. The original assessment for the assessment year 1962-63 was made on a total income of Rs. 41,09,172. The assessment was made on the basis of facts disclosed relating to loans and advances considered bad and doubtful of recovery. The assessee neither charged any interest on bad and doubtful debts nor credited any sums to the inte...
Ram Shiromoni Kairy Vs. Amar Nath Pasi and ors.
Court: Kolkata
Decided on: Feb-20-1991
Reported in: (1991)2CALLT34(HC)
Monoranjan Mallick, J.1. This appeal is against the judgment and decree passed by the Ld. Addl. District Judge, 3rd Court, Howrah, in Title Appeal No. 25.1/79 affirming those of the Ld. Subordinate Judge, 2nd Court, Howrah, in Title Suit No. 20/76.2. The facts of the case may briefly stayed as follows :The respondents as plaintiffs brought the above title suit Under Section 37A and Section 38 of the Bengal Money Lenders Act for accounts and for declaration of the amount due against the present appellant. The respondents as plaintiffs alleged in the plaint that they took loan of Rs. 1500/- from the defendant on 16.5.74 and another loan of Rs. 2000/- on 12.8.74 keeping the property being holding No. 35, Girish Ghosh Road, Howrah, as security. To keep the transaction within the ambit of law in force two sale deeds were executed on the above two dates and on those two dates two deed of agreement for reconveyance were executed by the present appellant in favour of the present respondents. T...
State of West Bengal Vs. Jadunath Das
Court: Kolkata
Decided on: Feb-20-1991
Reported in: (1991)2CALLT64(HC)
Monoranjan Mallick, J.1. This is an application Under Section 30 read with Section 33 of the Arbitration Act, 1940 praying for setting aside of the Award made by S. S. Chatterjee, Sole Arbitrator dated 26.9.89.An application Under Section 5 of the Limitation Act has also been filed for condoning the delay in moving this application.2. Facts may be briefly stated as follows :Pursuant to invitation of tender issued by the applicant, the respondent on or about 4.1.83 submitted its tender being Tender No. 8 of 1983-84 for house to house garbage Collection, carrying and disposal in Sectors I, II and III, Salt Lake City for the period 19831-84, 1984-85 and 1986-87 at the rate's mentioned in para 1 to the petition. The petitioner on 23.2.83 accepted the tender and issued the work order in favour of the respondent being Works No. 0648(E) dated March 14, 1983 through Executive Engineer, Bidhannagore Municipal Services Division. A contract in West Bengal Form No. 2911 also containing special Ter...
West Bengal Council of Higher Secondary Education and Others Vs. Roups ...
Court: Kolkata
Decided on: Feb-19-1991
Reported in: AIR1991Cal310
ORDERBhagabati Prasad Banerjee,J. 1. A writ application was moved by a girl student who appeared at Higher Secondary Examination conducted by the West Bengal Council of Higher Secondary Education in the year 1990 in which she appeared in all the papers, but ultimately her examination was cancelled by the Council on the basis of the recommendation made by the Mal practices Enquiry Committee whereupon the learned trial Judge passed an order whereby the Council was directed to publish the result of the writ petitioner and directed that any of the colleges governed and managed by the State or affiliated to the Calcutta University to admit the petitioner presumably because of the fact that the writ petition would be kept pending in this Court for several years and during the pendency of the writ application, petitioner's interest should fully by protected inasmuch as she was allowed to prosecute her study on condition that publication of the result and her admission into a college will be s...
Ram Narayan Mondal Vs. Maniklal Sadhu and Another
Court: Kolkata
Decided on: Feb-19-1991
Reported in: AIR1991Cal388
ORDER1. After hearing the ld. Advocates for the parties, we condone the delay in filing the revisional application.2. The application under Section 5 of the Limitation Act is allowed. The revisional application is now taken up for hearing.3. The revisional application is directed against an order No. 76 dated 26-7-90 passed by the ld. Asstt. District Judge, Durgapur, in Title Suit No. 160/87 -----74/84.4. The facts, which are necessary for disposal of this revision petition, may bebriefly staled as follows:The present petitioner brought the above title suit before the ld. trial Judge for specific performance of contract for sale. The suit was decreed on 29-9-88 in favour of the present petitioner on contest with cost whereby the plaintiff was directed to deposit a sum of Rs. 4,000/- as the balance consideration money within 30 days from the date of the judgment and on such deposit the defendants-opposite parties were directed to execute a registered kobala in respect of the suit proper...
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