Kolkata Court May 1991 Judgments
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Commissioner of Income-tax Vs. Edcons (India) Pvt. Ltd.
Court: Kolkata
Decided on: May-15-1991
Reported in: [1992]198ITR86(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 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 justified in law in holding that, if the amounts were not statutorily payable in the accounting year, Section 43B of the Income-tax Act, 1961, will not be applicable in this case?'2. Shortly stated, the facts are that the assessee is a resident company and the assessment year involved is 1984-85 for which the previous year ended on September 30, 1983. The Assessing Officer, in the course of assessment proceedings, found that in the balance-sheet there were outstanding liabilities as under :Rs.(i) Central sales tax16,060(ii) U. P. sales tax21,335(iii) Provident fund2,8853. The Income-tax Officer disallowed the above liabilities under Section 43B of the Income-tax Act, 1961.4. The assessee challenged the above disallowance befo...
Samar Dutta Vs. Collector of Customs
Court: Kolkata
Decided on: May-15-1991
Reported in: 1992(60)ELT375(Cal)
Ruma Pal, J.1. The petitioner carries on the business of Automobile parts and components. The petitioner placed an order on a supplier in Singapore for supply of 2,500 sets Service Kit and one Carton containing 1,000 pcs. of Nozzles (hereinafter referred to as the said goods). The service kit are described with reference to Code Numbered 7135-110 and 7135-114. The Nozzles are described with reference to Code Number 6389. A letter dated 21st September, 1990 from the foreign supplier confirms the order and the price F.O.B. Singapore at the rate of 0.45 Singapore Dollars per set of Service Kit and 0.90 Singapore Dollars per piece of Nozzle. On 20th October, 1990 the said goods were air-freighted to Calcutta from Singapore. In the invoice the price has been mentioned as 0.45 Singapore Dollars per set of service kit C.I.F. Calcutta and 0.90 per unit of Nozzle in Singapore Dollars C.I.F. Calcutta. The Bill of Entry was filed together with copies of the Air-way Bill, Insurance Policy, Certifi...
Sri Ragunath Prasad Vs. Sri Sant Lal Show and ors.
Court: Kolkata
Decided on: May-14-1991
Reported in: (1992)1CALLT144(HC)
Amulya Kumar Nandi, J.1. This second appeal has been preferred against the judgment and decree passed in Title Appeal No. 39 of 1971 by the Subordinate Judge at Asansol. The plaintiff filed a suit for declaration. that the plaintiff has right to the stair case and has right to reconstruct the said stair case to convert it into a pucca stair case. He has also asked for permanent injunction restraining the principal defendants from interfering with the plaintiff's intended reconstruction or to disturb it or to cause obstruction to it.2. The plaintiff alleges that 'A' schedule property belonged to one Srikrishan Show who died leaving his widow and only heir Rajpati Devi figing as proforma defendant No. 5 in the suit. The said Srikrishan by virtue of a deed of gift gave away the 'B' schedule property to the said widow which forms part of 'A' schedule property. Srikrishan Show also executed a will in respect of the remaining part of the property mentioned in Schedule 'C' The will was not pr...
Nayek Paper Industries Pvt. Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: May-14-1991
Reported in: 1994LC634(Calcutta),1991(56)ELT31(Cal)
ORDERRuma Pal, J.1. The petitioner Company carries on the business of manufacturing paper and paper board. According to the petitioner for the first time on 19-4-1983, the petitioner Company manufactured Chromo Board. The manufacture of Chromo Board took place during the period 1-3-1983 to 28-3-1984. According to the petitioners the Chromo Board has a distinct characteristic which sets it apart from other types of paper board viz. that it has a surface suitable for fine screen half tone work and 'is capable of accepting coloured printing specially in lithography thereby capable of accepting varnish coating'.2. On 1-3-1983 a notification (hereinafter referred to as the said notification) was issued by the Central Government in exercise of powers under Rule 8(1) of the Central Excise Rules, 1944 by which rates of Excise Duty were specified in respect of various kinds of paper and paper board. There were 13 such types of paper and paper board, provided for in the Table to the said notific...
Jiyajeerao Cotton Mills Ltd. and anr. Vs. Assistant Commissioner of In ...
Court: Kolkata
Decided on: May-13-1991
Reported in: [1992]197ITR639(Cal)
Mrs. Ruma Pal, J.1. In this petition, the petitioners have prayed for quashing of a complaint dated December 29, 1988, filed before the Chief Metropolitan Magistrate under Sections 276C, 277 read with 278B of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').2. The grounds disclosed in the said complaint are briefly : that the petitioner-company had filed a return for the assessment year 1981-82 claiming a liability of Rs. 1,09,299 as expenditure towards charges payable to the State Government of Gujarat for deployment of Special Reserve Police personnel at the petitioner's factory at Gujarat for the period September 28, 1980, to December 10, 1980. It is stated that, on scrutiny, it was found that no S.R.P. personnel had in fact been deployed at the assessee's factory during that period. It is further stated that the liability was fictitious and the account showing such liability was false. Finally, it is stated that there was, therefore, a wilful attempt to evade tax imp...
Commissioner of Income Tax Vs. Agarwal Fastnors (R.E.).
Court: Kolkata
Decided on: May-13-1991
Reported in: (1993)111CTR(Cal)365
ORDER--Deduction under s. 80HH--Gross total income before making deduction under Chapter VIA exceeded deduction allowed by ITO under s. 80HH--Even after allowing s. 80HH deduction, total income positive--CIT's holding that total income negative byHELD :The Tribunal found that only the assets relating to the industrial undertaking (factory unit) have been taken into consideration and loss and current liabilities in respect of the industrial undertaking have been deducted from the total assets. The capital employed thus worked out to Rs. 3,40,520. None of the facts has been challenged by the revenue. The Tribunal found that the gross total income of the assessee was a positive figure and not a negative figure as held by the CIT in invoking jurisdiction under s. 263. Therefore, the Tribunal was right in holding that the question of disallowance of relief under s. 80HH did not arise.APPLICATION :Not to industrial undertakings set up after 1-4-1990 as to deduction under s. 80HH.Income Tax A...
Arun Kumar Bajoria Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-10-1991
Reported in: (1992)1CALLT24(HC)
Susanta Chatterji, J.1. The writ petition has been filed challenging the threat of detention of the petitioner under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1973 popularly known as (COFEPOSA Act). There is a prayer for issuance of a Writ of Mandamus commanding the respondents to withdraw, recall and/or rescind the recommendation of issuance of an order of detention under the COFEPOSA Act and other consequential reliefs by way of injunction restraining the respondents from issuing any order of detention under the said Act upon declaration that the COFEPOSA Act itself is unconstitutional, illegal and null and void. It is stated in details that the petitioner is a businessman of repute being a Director of several Jute Mills. It is alleged that on 16th March, 1990 the officers of the Enforcement Directorate, Foreign Exchange Regulation Act in purported exercise of powers Under Section 37 of the Foreign Exchange Regulation Act searched the petitioner's r...
Commissioner of Income-tax Vs. Polar Fan Industries Ltd.
Court: Kolkata
Decided on: May-08-1991
Reported in: [1992]197ITR718(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1984-85, the following question has been referred to this court :' Whether, on the facts and in the circumstances of the case and on a correct interpretation of the provisions of Section 43B of the Income-tax Act, 1961, the Appellate Tribunal was correct in law in modifying the order of the Commissioner of Income-tax passed under Section 263 of the Income-tax Act, 1961, and in directing the Income-tax Officer to make fresh assessment for the assessment year 1984 85 following the decision of the Andhra Pradesh High Court in the case of Srikakollu Subba Rao and Co. : [1988]173ITR708(AP) ?'2. The facts relating to this reference are that the assessment of the assessee-company for the assessment year 1984-85 was completed on February 15, 1985, under Section 143(3). In the balance-sheet of the assessee as on December 31, 1983, a sum of Rs. 3,79,166 had been shown as current lia...
Smt. Diljit Kaur Vs. the Collector and the District Magistrate and ors ...
Court: Kolkata
Decided on: May-08-1991
Reported in: (1992)1CALLT42(HC)
Susanta Chatterji, J.1. The present writ petition has been filed challenging the Notification vide Memo No. 917(2)/E(W) dated 18.3.89 holding the hearing and enquiry by the respondent No. 2 the Additional District Magistrate, Asansol and to restrain the respondent No. 1 the Collector and the District Magistrate, Burdwan from acting in furtherance of the hearing held on 20. 3. 1989 and/or acting in any manner in continuation of the proceeding and/ or issuing the licence thereof and other consequential reliefs as stated in the writ petition itself. It is stated in detail that the petitioner is the owner of the premises No. 3, G. T. Road (previously known as old 48, G. T. Road) at Asansol, District-Burdwan and all the floors were let out to Joginder Singh Attwal since deceased. The portion within the first floor and the second floor were vacated in terms of a decree of Civil Court. The said Joginder Singh Attwal since deceased allegedly carried on business on the ground floor of the said ...
Prakash Chand JaIn Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: May-08-1991
Reported in: 1991CriLJ2912,95CWN688
A.M. Bhattacharjee, J.1. It seems that my learned brother, Ray, J., and I are to some extent treading different routes, but en route the same destination. Both of us have agreed to allow the revision and to set aside, the impugned conviction and, therefore, the sentence also.2. The conviction is under Section 16 of the Prevention of Food Adulteration Act, 1954, the accused-petitioner is admittedly a partner of a Firm and the offence alleged is sale of adulterated Cumin whole. The Firm was also arraigned as an accused, but stood discharged at the charge-framing stage as no charge was framed against it. The obvious and irresistible conclusion is, to borrow from the provisions of Section 245 and Section 246 of the Code of Criminal Procedure, that there was no ground for presuming that the Firm committed any offence and that no case against the Firm was made out.3. A Firm is a Company, and a Partner is its Director within the meaning of Section 17 of the Prevention of Food Adulteration Act...
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