Kolkata Court June 1991 Judgments
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Commissioner of Income-tax Vs. Kesoram Industries and Cotton Mills Ltd ...
Court: Kolkata
Decided on: Jun-24-1991
Reported in: [1992]196ITR569(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following question of law for the assessment year 1980-81 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 the excise duty liability arises on the basis of the show-cause notices issued by the Central Excise Department and, in thai view of the matter, the claim for excise duty liability amounting to Rs. 2,04,421 is allowable in assessment ?'2. The facts, briefly stated, are as follows :The assessee claimed an amount of Rs. 2,10,421 on account of demand notices received during the year. But the Income-tax Officer found that the assessee's claim in respect of Rs. 2,04,421 is based on mere 'show-cause notices' and that they did not create an enforceable legal liability during the previous year. As far as the amount of Rs. 6,000 was concerned, the Income-tax Officer had disallowed the same on the grou...
Kashi Nath Dutta Vs. Calcutta Municipal Corporation
Court: Kolkata
Decided on: Jun-21-1991
Reported in: AIR1992Cal83,96CWN109
ORDERBhagabati PrasadBanerjee, J.1.The question that was raised in this appeal is whether a civil court has jurisdiction to entertain asuit in respect of an order passed by the learned Magistrate sentencing the plaintiff to pay a fine of Rs. 500/-, in default to suffer simple imprisonment for 20 days. In case of continuing further trade without licence to pay a daily fine of Rs. 40/-. The facts are not in dispute that the plaintiff was carrying on a business after obtaining a trade licence. Thereafter on 12th September 1984 the plaintiff appellant was served with a notice of summons, under Section 537(2) and 437(l)(b) of the Calcutta Municipal Act, 1951. By the said summons the plaintiff appellant was asked to appear before learned Municipal Magistrate, Calcutta to answer the charges and the complaint against him made under the aforesaid sections. Pursuant to the said summons the plaintiff appellant appeared before the learned Municipal Magistrate and pleaded guilty. The plaintiff appe...
Sri Suresh Ram Shaw Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-21-1991
Reported in: (1992)1CALLT415(HC)
Paritosh Kumar Mukherjee, J.1. This writ petition has come up for final hearing in presence of Mr. D. P. Sengupta appearing on behalf of the State responednts.2. When this writ petition was moved before this court on February 18, 1991, this court passed direction for filing affidavits after passing civil order and directed that the criminal case initiated in the court of the learned Judge, Special Court-II under E.C. Act, Calcutta in G.R. Case No. 2086/90 will continue but no final judgment be passed pending disposal of the departmental appeal pending before the Director of Consumer Goods, being respondent No. 2 and the Director of Consumer Goods, West Bengal, was directed to dispose of the appeal preferred by the petitioner as quickly as possible preferably within a period of six weeks from the communication of this order passed by this court. Ultimately the Director of Consumer Goods had disposed of the departmental appeal March 11, 1991. The said decision of the appellate authority ...
Commissioner of Income-tax Vs. United Commercial Bank
Court: Kolkata
Decided on: Jun-19-1991
Reported in: [1993]201ITR162(Cal)
ORDER--Completion of assessment in consistence with directions in CBDT Circular--Said directions set aside subsequently by Supreme Court--CIT competent to set aside the assessment, it being erroneous and prejudicial to the interests of revenue.CASE LAW ANALYSIS :State Bank of Travancore v. CIT (1986) 158 ITR 102 (SC) followed.APPLICATION :Also to current assessment years.Income Tax Act 1961 s.263Income Tax Act 1961 s.119 Ajit K. Sengupta, J.1. This reference at the instance of the Commissioner under Section 256(1) of the Income-tax Act, 1961, relates to the assessment year 1981-82. The assessment in this case was completed by the Inspecting Assistant Commissioner of Income-tax (Assessment), Range-III, Calcutta, on February 28, 1985, computing the total income at ' nil '. Subsequently, on examination of the assessment records, the Commissioner of Income-tax found that interest of Rs. 49,15,435 was not taxed by the Inspecting Assistant Commissioner on the basis of the Central Board of Di...
Swaika Oil and Produce Co. P. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-19-1991
Reported in: [1993]201ITR520(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1081-82, the following question of law has been referred to this court :' Whether, on the facts and in the circumstances of the case, the income from house property was assessable in the hands of the assessee ?'2. The facts leading to this reference are that the assessee, a private limited company, was dealing in gram, chana and chuni and it had no manufacturing activities. It was also the owner of a property at 58/2, Ballygunge Circular Road, Calcutta. It filed an ejectment suit against the tenant which was pending during the assessment year under reference. The assessee claimed that, in computing the income from house property, the legal charges of Rs. 5,264 spent by it in the course of the ejectment suit should be deducted. The Income-tax Officer taking note of the provisions of Section 24(1) of the Act did not allow the same and computed the income from house property ...
J.C. Mukherjee and ors. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jun-18-1991
Reported in: [1992]198ITR748(Cal)
Ruma Pal, J.1. The petitioner has challenged a notice issued under Section 148 of the Income tax Act, 1961 (hereinafter referred to as 'the Act'). The notice is dated February 20, 1991, and is in respect of the assessment year 1964-65. Although the respondents have not filed any affidavit-in-opposition at the hearing today, the recorded reasons have been disclosed. Annexed with the recorded reasons is the sanction under Section 151 of the Act prior to the amendment purported to have been given by the Central Board of Direct Taxes.2. The proceedings being after the period of eight years, no notice under Section 148 could have been issued unless the Board was satisfied that it was a fit case for the issue of such notice. The satisfaction appears to have been arrived at by the Under Secretary of the Central Board of Direct Taxes. It is not disputed by Mr. A. C. Moitra, the learned advocate appearing on behalf of the respondents, that such satisfaction is not the satisfaction of the Board ...
Commissioner of Income-tax Vs. Sree Kamakhya Tea Co. (P.) Ltd.
Court: Kolkata
Decided on: Jun-17-1991
Reported in: [1993]199ITR714(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following questions of law have been referred to this court for the assessment year 1985-86 :' 1. Whether, on the facts and in the circumstances of the case, as there was no full allocable surplus during the year as per the provisions of the Payment of Bonus Act, 1965, the Tribunal was correct in law in holding that the bonus payment up to 20% of salaries/wages made in pursuance of an agreement was an allowable deduction under the first proviso to Section 36(1)(ii) of the Income-tax Act, 1961? 2. Whether the Tribunal was correct in law in holding that the bonus paid in excess of the amount permissible under the provisions of the Payment of Bonus Act was an allowable deduction under the first proviso to Section 56(1)(ii) of the Income-tax Act, 1961 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the entire contribution of Rs. 9,...
The Collector of Customs and ors. Vs. Diascans (India) Ltd. and ors.
Court: Kolkata
Decided on: Jun-17-1991
Reported in: (1991)2CALLT326(HC),95CWN1067
Umesh Chandra Banerjee, J.1. The disparity between developed and a developing economy is more pronounced in the matter of availability of medical facilities. Efforts, however, are now afoot to eradicate such a disparity either by indigenous development of medical facilities by way of transfer of technology from developed to developing countries or by direct importation of equipments so as to subserve the need of the hour and the latest development in medical sciences be made available to the people at large. The State has a responsibility in the matter of providing medical facilities to the citizens and to ameliorate the conditions of suffering people, various policies have been engrafted in the Statute Book so that importation of sophisticated medical equipment can be had, the ultimate object being to render medical assistance so far as is practicable.2. Our country also is not lagging behind in this respect in the matter of providing medical facilities to the ordinary common man and ...
Khagendranath Chattopadhya Vs. Samdud Huda and ors.
Court: Kolkata
Decided on: Jun-17-1991
Reported in: 1992CriLJ2836
Gitesh Ranjan Bhattacharjee, J. 1. This criminal appeal, filed on special leave, is directed against the order of acquittal passed by Judicial Magistrate, First Class, Krishnagar, Nadia in Case No. 1797C of 1974. That was a complaint case filed by the appellant-complainant on the 9th November, 1974 alleging that the respondents-accused persons stealthily cut and took away paddy worth about Rs. 200/- grown by the complainant on his land. The accused were summoned in respect of offence punishable under Section 379, I.P.C. On 9-5-81 the learned Magistrate examined two witnesses including the appellant-complainant. It is the case of the appellant that on 9-5-81 after examining the said two witnesses, the learned Magistrate, on the prayer of the appellant, fixed 20-6-81 as the next date for examination of further witnesses and this was announced by the learned Magistrate in presence of the appellant in Court. It is the further case of the appellant that accordingly the complainant produced ...
Samir Samanta and anr. Vs. State
Court: Kolkata
Decided on: Jun-15-1991
Reported in: 1993CriLJ134,II(1992)DMC233
Mukul Gopal Mukerjee, J.1. This appeal is directed against the judge- ment and Order dated December 4, 1987 passed by the Assistant Sessions Judge, Kalna in Sessions Trial No. 13 of 1987 (Sessions Case No. 108 of 1987) thereby convicting both the appellants/accused Under Sections 306 and 498A of the Indian Penal Code and sentencing them to rigorous imprisonment for 8 years 6 months and also to a fine of Rs. 2,000/- each, in default to rigorous imprisonment for 6 months more.2. The appellant No. 1 Samir Samanta is the son of the appellant No. 2 Sreemati Sabitri Bala Samanta. He married Shantana sometime in Jaistha 1388 B.S. While she was in her matrimonial home, Shantana sustained severe burn injury on November 3, 1985 at about 2-30 p.m. inside the kitchen the door of which was found closed from inside at that time and had therefore to be broken open by P.W.I Dilip Pal (who is a tenant of that house) in a bid to rescue her. The fire was extinguished with effort by Dilip and the injured ...
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