Kolkata Court June 1991 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Charles James Wickins Vs. Eden Ris Rita Wickins and Another
Court: Kolkata
Decided on: Jun-14-1991
Reported in: AIR1992Cal306
ORDERA.M. Bhattacharjee, J.1. The decree for divorce passed by the learned Additional District Judge in favour of the Petitioner-husband has, as it must, come up before us under Section 17 of the Divorce Act, 1869, for confirmation or such other order as the matter would warrant.2. The matter was heard ex parte in the trial Court and it has not been urged before us by or on behalf of the respondent that such ex parte hearing was in any way illegal, irregular or improper. This aspect therefore need not detain us.3. Not that a suit heard ex parte must be decreed; it may, even if uncontested, still be dismissed if there is any legal bar thereto or such infirmity in the evidence which cannot sustain a decree. No such infirmity, either in law or on facts, shows its head.4. The unchallenged evidence of the petitioner-husband and of P.W. 2, a 'close friend' of the parties, read with the statements made in the petitioner, which also, under the provisions of Section 47 of the Divorce Act, 1869,...
Commissioner of Income-tax Vs. Shree Hanuman Sugar and Industries Ltd.
Court: Kolkata
Decided on: Jun-14-1991
Reported in: [1992]195ITR625(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1972-73, the following questions of law have been referred to this court : '1. Whether the finding of the Tribunal that the lands sold by the assessee during the relevant previous year were all agricultural lands was based on proper evidence and materials 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that no capital gains arose on the transfer of plots of land, building and tubewells therein by the assessee 1 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) deleting the capital gains of Rs. 15,49,581 on the transfer of plots of land, building and tubewells therein included by the Income-tax Officer in the total income of the assessee-company ?' 2. We reframe the second and third questions as follows : '2...
Commissioner of Income-tax Vs. Dishergarh Power Supply Co. Ltd.
Court: Kolkata
Decided on: Jun-13-1991
Reported in: [1994]207ITR850(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1978-79, the following questions of law have been referred at the instance of the Revenue :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order of assessment passed under Section 143(3) read with Section 144B is an order of the Inspecting Assistant Commissioner of Income-tax and in that view was correct in cancelling the order of the Commissioner of Income-tax made under Section 263 as lacking jurisdiction to direct the inclusion of Rs. 6,60,000 as income from dividend for the assessment year 1978-79 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that an order of assessment merged with the appellate order in all respects irrespective of the subject-matter of appeal, and, in that view, was correct in holding that the Commissioner of Income-tax lacked jurisdi...
Commissioner of Income-tax Vs. Oil India Ltd.
Court: Kolkata
Decided on: Jun-13-1991
Reported in: [1992]198ITR701(Cal)
Shyamal Kumar Sen, J. 1. The Tribunal has referred to this court the following questions for determination :'(1) Whether the Tribunal had any material to hold that the bungalows allotted to the executives were partly used for the purposes of the business of the asses see-company during the period of one month when the concerned employees were on leave ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that 50 per cent. of Rs. 1,84,127 should be excluded for the purpose of computing the disallowance under Section 40A(5) of the Income-tax Act, 1961 ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the disallowance of'Rs. 12,294 and Rs. 20,608 out of travelling and entertainment expenditure, respectively, under Sections 37(3) and 37(2B) of the Income-tax Act, 1961 ?(4) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income earn...
Sikri and Co. Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-12-1991
Reported in: [1992]198ITR671(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1963-64, the following two questions have been raised at the instance of the assessee :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the penalty imposed by the Inspecting Assistant Commissioner of Income-tax? 2. Whether the inference drawn by the Tribunal that there is no manner of doubt that the amount of Rs. 2,62,000 up to the stage of the Hon'ble High Court was copcealed by the assessee in view of the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, is perverse?' 2. The facts leading to this reference are that the assessee filed a return of income of July 16, 1964, showing net loss of Rs. 9,817. The assessee, a private limited company, was carrying on business in the manufacture and sale of soap, coconut oil, etc., as well as dealing in bottles, corks, etc. During the assessment proceedings, the Inc...
Birla Jute and Industries Ltd. Vs. Assistant Collector of C. Ex.
Court: Kolkata
Decided on: Jun-12-1991
Reported in: 1992(57)ELT674(Cal)
Ruma Pal, J.1. The petitioner company manufactures yarn. The yarn consists of 70% acrylic fibre and 30% artificial staple fibre of cellulosic origin. Since 1985 the Yarn was classified under Tariff Heading 55.04 under 5504.32 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Act.) The respondents now contend that the yarn is classifiable under.Sub-heading 5504.39 of the Schedule to the Act. The relevant headings read as under :'55.04 - Yarn (including sewing thread) of synthetic staple fibres. Yarn in whichacrylic or modacrylic staple fibre predominates by weight: 5504.32 - Yarn not containing or containing not more than one sixth by weight of other synthetic staple fibres, calculated on the total fibre content.5504.39 - Others.'2. On 21-12-1989 a show cause notice was issued for revision of the classification list whereunder the yarn had been classified under 5504.32 seeking to reclassify the yarn under 5504.39. The petitioner replied to the show c...
Bongaigaon Refinery and Petro-chem. Ltd. Vs. Collr. of C. Ex.
Court: Kolkata
Decided on: Jun-11-1991
Reported in: 1992(57)ELT383(Cal)
ORDERRuma Pal, J.1. The petitioner is a Government of India Undertaking. According to the petitioner it has a factory at Dhaligaon in which there are several units namely, a Refinery Unit, a Xylene Unit and a Polyester Staple Fibre Unit. It is not disputed that these units are situated in an area measuring 3.926 sq. km. and is encircled by a single boundary wall. All these units are under the management and control of the petitioner. The said three units have been considered as one factory under the provisions of the Factories Act, 1949 and a licence was granted accordingly. The Refinery Unit refines/ processes crude petroleum. Various products are obtained from such refining/processing including Low Sulphur Heavy Stock (hereinafter referred to as LSHS). The LSHS is used as fuel in the Xylene and Polyester Staple Fibre Units. There is no dispute that LSHS is classifiable under Chapter 27, Heading 2713.30 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the said Act).2...
Sankar Dutta Vs. the Corporation of Calcutta and Others
Court: Kolkata
Decided on: Jun-07-1991
Reported in: AIR1991Cal346,(1991)2CALLT190(HC)
ORDER1. The petitioner has moved the writ application challenging the two notices addressed to respondent No. 6, Chandra Nath Banik, and one to the owner or occupier ofpremises Nos. 26 and 26/7, Hindusthan Park (now 26, Hindusthan Park). The two notices issued to the respondent No. 6 are dated 14th July, 1978 and 28th August, 1978 issued by the District Building Surveyor, Dist. No. IX(B) and the Deputy City Architect, respectively, while the last notice is dated 1st September, 1978 signed by several officials including the City Architect and the Deputy Commissioner (A). The notice dated 14th July, 1978 issued by the D.B.S. directed the respondent No. 6 that the impugned structure (i.e. the 9th and 10th storeys = 8th and 9th floors) of the said premises shown in the sketch map be demolished by the respondent No. 6 failing which the demolition would be undertaken by the Corporation. The notice dated 28th August, 1978 by the Deputy City Architect fixed the date of demolition on 22nd Septe...
Commissioner of Income-tax Vs. Padmavati Raje Cotton Mills Ltd.
Court: Kolkata
Decided on: Jun-07-1991
Reported in: [1993]203ITR375(Cal)
Shyamal Kumar Sen, J.1. On an application under Section 256(1) of the Income-tax Act, 1961, the following questions are referred to this court for opinion :'(1) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal was perverse in law in applying the decisions of the High Court in the two cases of CIT v. Orient Supply Syndicate : [1982]134ITR12(Cal) and Shalimar Chemical Works Pvt. Ltd. v. CIT : [1987]167ITR13(Cal) , in the present case for allowing a deduction of market fees amounting to Rs. 3,07,334 levied in 1977-78 up to March 31, 1979, the liability of which was provided for and written off in 1979-80 and the same was re-levied in 1980-81, in the assessment year 1983-84 although the facts and circumstances of the present case are not similar to those of the cases relied on by the Tribunal ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the claim of deduction of Rs. 3,07,334 being ...
Santi Nath Sha Vs. Santosh Kumar Chatterjee
Court: Kolkata
Decided on: Jun-05-1991
Reported in: AIR1991Cal302,(1991)2CALLT391(HC)
ORDERMonoranjan Mallick, J.1. This is an appeal agains the judgment and decree passed by the Judge 10th bench, City Civil Court Calcutta in Ejectment Suit No. 237 of 1978. The facts which are necessary for disposing of this appeal may be briefly stated as follows:--The plaintiff respondent filed the above ejectment suit against the present appellant on the ground of reasonable requirement among other grounds. The present respondent filed an application under S. 17(3) of the West Bengal Premises Tenancy Act for strik-ing out the defence of the defendant appellant on the ground that he did not comply with the provisions of Section 17(1) of the West Bengal Premises Tenancy Act.2. Even thoght the apellant filed the written objection against said application he did not appear on 1-7-1982 when the said application was taken up for hearing and the learned trial Judge allowed the plaintiff respondent's application under Sec. 17(3) of the West Bengal Premises Tenancy Act and struck out the defe...
- ‹ Prev
- 1
- 2
- 4
- Next ›
- Last »