Kolkata Court July 1991 Judgments
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Commissioner of Income-tax Vs. Hardeodas Agarwalla Trust
Court: Kolkata
Decided on: Jul-24-1991
Reported in: [1992]198ITR511(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1982-83, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case and having regard to the provisions of Section 12A(b) of the Income-tax Act, the Tribunal is justified in law in setting aside the orders of the Commissioner of Income-tax (Appeals) and the Income-tax Officer and in directing the Income-tax Officer to accept the auditor's report in Form No. 10B and to process the assessee's claim for exemption under Section 11 of the Income-tax Act afresh?'2. The facts leading to this reference are that the assessee filed a return for the assessment year in question without the auditor's certificate in Form No. 10B on December 16, 1983. The assessee, however, filed the balance-sheet as at March 31, 1982, and the income and expenditure account along with the return. The auditor's certificate was not furnished e...
Ram Prasad Roy and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-24-1991
Reported in: (1991)2CALLT323(HC)
Susanta Chatterji, J.1. This matter is taken up along with CO. No. 11750(W)of 1989 and CO. No. 10012 (W) of 1989 and In re: Ratan Pal & Anr., upon perusal of the materials on record it appears that the petitioners are diploma holders in Engineering. They are allegedly doing job as Sub-Assistant Engineers under the Murshidabad Zilla Parishad and during the period of their long work they have gained sufficient experience as alleged. It is claimed that the services of some of these Sub-Assistant Engineers have been placed under different development blocks of the District, and they have had been working under the control of the Zilla Parishad. It is placed on record that the petitioners came to know about appointment of 26 Sub-Assistant Engineers for Murshidabad and they expect that because of their long practical experience they will be taken as regular Sub-Assistant Engineers. A written with oral test was held. There was a State Selection Committee by notification and there was a Distri...
Life Insurance Corporation of India Vs. Commissioner of Asansol Munici ...
Court: Kolkata
Decided on: Jul-24-1991
Reported in: (1992)1CALLT203(HC)
Susanta Chatterji, J.1. The present writ petition has been filed by Life Insurance Corporation of India against the Commissioner of Asansol Municipality and State of West Bengal praying inter alia for an appropriate Writ of Mandamus commanding the respondents to forbear from giving any effect or further effect or to take steps pursuant to the purported notices Under Section 155(4) of the Bengal Municipal Act, 1932 in any manner whatsoever and on the basis of the order of the Review Committee relating to assessment made by the Assessor and the Commissioner of Asansol Municipality respectively and/ or to realize any rates and/or taxes on the basis thereof from the petitioner Corporation. It is stated in detail that the petitioner-Corporation is the owner among others of the 3 (three) properties in the town of Asansol in the District of Burdwan known as 'holding No. 195/147, Kumarpur' earlier known as holding No. 123 and holding No. 147/1, Kumarpur since re-numbered as holding No. 196/147...
Rajan Kumar Koley and ors. Vs. Sudhanya Chandra Koley and ors.
Court: Kolkata
Decided on: Jul-24-1991
Reported in: (1992)1CALLT191(HC)
Amulya Kumar Nandi, J.1. A short and interesting point has come up for consideration in the Second Appeal. The appellants have come against a concurrent decision of the two Courts below. The plaintiffs in the suit had alleged that the property which originally belonged to Puma and his brothers was sold in auction in Rent Execution Case No. 703 of 1937. The plaintiff Purna and defendant No. 1, Dhruba and the other son of Anukul, Kalipada by name purchased the property in the benami of one Kalipada Patra. On these allegations the plaintiffs succeeded in the Suit and also in the First Appeal.2. Mr. Mukherjee has challenged both the. judgments on the ground that the plea of benami is untenable in view of Section 4 of Benami Transactions (Prohibition) Act of 1988 hereinafter called the Act. It is contended that the plaintiffs cannot claim to have acquired any interest in the property by virtue of purchase of the same in the benami of Kalipada Patra. Mr. Banerjee appearing for the respondent...
Sarkar Mardi Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-24-1991
Reported in: 1992CriLJ367
Siba Prasad Rajkhowa, J.1. This appeal arises out of an order of conviction and sentence passed on 25-5-1989 by the learned Sessions Judge, Malda in Sessions Case No. 36/86 under Sections 302/34 and 201, I.P.C. The accused appellant was found guilty under Section 304 part 1, I.P.C. and was sentenced to suffer rigorous imprisonment for 7 years. He was further found guilty under Section 201, I.P.C. and was sentenced to suffer rigourous imprisonment for 3 years. Both sentences were to run concurrently.2. The prosecution case in brief is that information was reached to the police station at Malda on 24-9-1984 that a dead body was found floating in a tank at Sayedpur villagae. Acting on this information the Officer-in-Charge, Malda Police Station along with force visited the village and found a dead body floating in a tank. The dead body was lifted from the tank. It was identified by Ganesh Mardi and others to be of Khanjoy Mardi. Police held the inquest over the dead body and sent the same...
Nawangar Salt and Chemical Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-22-1991
Reported in: (1991)38ITD558(Kol.)
1. These two appeals by the assessee for the assessment years 1985-86 and 1986-87 are directed against the order of CIT(A) dated 16-10-1989.The common issue relates to taxability of interest received by assessee under agreement of sale dated April 2,1983 from the purchaser.2. As per the agreement, the assessee firm agreed to sell its salt manufacturing plant with machineries, factory sheds, land and building and stock-in-trade to Sourashtra Chemicals, Porbander for a total consideration of Rs. 37 lacs. It received a sum of Rs. 8,25,000 near about Dewali 1983 at the time of agreement of sale. The balance amount of Rs. 28,75,000 was to be received on or before 2-4-1985 the time fixed for execution and registration of conveyance deed. It was stipulated in the agreement that on the balance stipulated payment the vendee would pay interest. For various reasons the matter of transfer and registration was held up and purchaser paid sum of Rs. 5,32,689 and Rs. 5,80,310 as interest in the perio...
Smt. Anjali Das Vs. Bidyut Sarkar
Court: Kolkata
Decided on: Jul-22-1991
Reported in: AIR1992Cal47,(1992)1CALLT166(HC),96CWN485
ORDERMonoranjanMallick,J.1. These two appeals arise out of the same judgment and decree passed by the Subordinate Judge, 2nd Court, Alipore in T.S. No. 246/81 and T. S. No. 123/84 tried analogously by the learned trial Judge under the order of High Court, Calcutta. The facts of these two suits may be briefly stated as follows :--2.One Bidyut Sarkar has filed the T.S.No. 246/81 before the learned trial Judge alleging that he is the owner of the flat in suit. He agreed to sell the same to one Smt. Anjali Das, the defendant in February, 1980 for a consideration of Rs. 48,800/- subject to the permission being granted by Vidyasagar Samabaya Abasan Samity Limited a registered Co-operative Society under which the plaintiff was holding the flat in suit. In spite of his sincere attempts, both the plaintiff and the defendant failed to obtain necessary permission from the said Samity. As such, the Agreement dated 7-4-80 was cancelled. Meanwhile, the defendant was allowed by the plaintiff to stay ...
Commissioner of Income-tax Vs. Karam Chand Thapar and Bros. (Coal Sale ...
Court: Kolkata
Decided on: Jul-22-1991
Reported in: [1993]202ITR736(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1975-76 and 1979-80, the following common question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the sum of Rs. 2,55,959 representing surplus in 'unclaimed undercharges account' was not a receipt incidental to the carrying on of business and deleting it ?'2. The facts as would appear from the statement of case are stated hereinafter. The assessee is a limited company. The assessee-company is a dealer in coal and works as a middleman between the collieries and the consumers of coal, Coal was loaded into railway wagons by the collieries, i.e., the consignor, who sent copies of the forwarding notes to the assessee-company'. The freight was payable by the consignee. Normally, the consigneehad to pay the freight payable with reference to the full loadi...
Bal Krishna Binani Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Jul-22-1991
Reported in: [1993]199ITR516(Cal)
Ajit K. Sengupta, J.1. This writ application has been specially assigned before this Bench. This writ application has been filed by the petitioner as the karta of a Hindu undivided family challenging the vires of Rule 1D of the Wealth tax Rules, 1957. The facts are in a narrow compass.2. The Hindu undivided family of which the petitioner is the karta held, amongst others, shares and securities in several companies. The shares are both quoted and unquoted. The unquoted shares are as follows :(i) 3,079 equity shares in Prayagdas-Mathuradas (Bombay) Private Limited, (a trading company). (ii) 4,170 equity shares in Rashtriya Metal Industries Ltd. (a manufacturing company). (iii) 19 preference shares in Rashtriya Metal Industries Ltd. (a manufacturing company). (iv) 1,65,000 equity shares in Binani Commercial Co. (Private) Limited, (a trading company). 3. For the assessment year 1981-82, for which the relevant valuation date is November 7, 1980, the petitioner family filed its return declar...
Director of Income-tax (Exemption) Vs. Trustees of Singhania Charitabl ...
Court: Kolkata
Decided on: Jul-22-1991
Reported in: [1993]199ITR819(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 two questions of law have been referred to this court :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that there is nothing illegal on the part of the assessee in giving notice to the Income-tax Officer in Form No. 10 listing all its objects for the purpose of accumulation of income as provided in Section 11(2) of the Income-tax Act, 1961, which requires specification of the purposes ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in cancelling the order of the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961, holding that the assessment of the Income-tax Officer allowing accumulation of the income under Section 11(2) of the Income-tax Act, for all the objects for which the trust was created and not for any specific object...
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