Kolkata Court June 1992 Judgments
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Berger Paints India Ltd. Vs. Dy. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-08-1992
Reported in: (1992)42ITD546(Kol.)
1. to 9. [These paras are not reproduced here as they involve minor issues.] 10. The next four grounds are in relation to the addition of Rs. 35.11 lakhs to the value of the closing stock. The assessee as already stated, is a manufacturer of paints. Its closing stock consists of raw materials, work in process and finished goods. In the accounts for the year ended 30-6-1987 relevant for the assessment year under appeal, the closing stock was valued at Rs. 13,88,99.690. The ITO was, however, of the view that the value of the closing stock has to be increased by the MODVAT portion of the excise duty paid by the assessee in respect of the raw materials that are used in the manufacture of the final product, viz., paints and in that view of the matter increased the value of the closing stock by Rs. 35.11 lakhs.11. The assessee appealed to the CIT(A) who merely endorsed the ITO's conclusion and upheld the addition.12. Now the events leading up to the addition may have to be stated a little e...
ScIndia Steam Navigation Co. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Jun-08-1992
Reported in: 1993(63)ELT34(Cal)
Shyamal Kumar Sen, J.1. Pursuant to the order passed by this Court the Tribunal has referred the following questions to this Court for determination:'1. Whether on the facts and in the circumstances of the case and on the basis of the evidence on record the findings of the Tribunal that the sweeping emanating have no relation to the relevant consignment is perverse and arrived at without considering all material evidence.2. Whether on the facts and on the circumstances of the case and in view of the penal provisions of the Customs Act, the Tribunal should have held that the onus of proof was on the Customs authorities and that the appellant was entitled to the benefit of any doubt.'2. The facts, inter alia, are that the Port Trust of Calcutta reported shortlanding of 821 Bags Ammonia Nitrate Phosphate in respect of Line No. 1 (Breman) Ex. S/S Jalagirija under Rot No. 698/73. The concerned Steamer Agents, M/s. The Scindia Steam Navigation Co. Ltd. Cal. 16 were accordingly called upon to...
Marshall Sons and Co. (i.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-04-1992
Reported in: (1992)42ITD481(Kol.)
1. This appeal filed by the assessee relates to the assessment year 1974-75 and is directed against the order of the CIT(A) passed on 13-7-1987.2. The first ground raised by the assessee in the appeal is that the departmental authorities erred in holding that the rental income from the property at Ghusuri, Howrah, Calcutta, belonging to the assessee-company was assessable under the head 'other sources'. The facts in this connection are very brief. The assessee derived rental income of Rs. 1,71,806 from this property during the accounting year relevant to the assessment year 1984-85. The income was offered under the head "Income from house property" for the purpose of assessment.The ITO, however, took the view that the company was not the legal owner of the property inasmuch as the execution and registration of the sale deed in favour of the assessee-company was pending. He, therefore, came to the conclusion that the assessee cannot be said to be the 'owner' of the property under Secti...
Jalpac India Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Jun-04-1992
Reported in: 1993(66)ELT79(Cal)
Subas Chandra Sen, J.1. In or about May, 1991 the writ petitioner, Jalpac India Limited imported resin from a foreign supplier in two consignments. On 30th and 31st May, 1991 Bills of Entry for warehousing of the said two consignments were filed. The Customs Officers detained the goods on the allegation that the goods were not P.V.C. resn and as such, could not be imported under Open General Licence. An Order was passed on or about July 11, 1991 by the Additional Collector of Customs requiring the writ petitioner to pay a redemption fine of Rs. 2,00,000. The writ petitioner informed the Additional Collector that it would prefer an appeal to CEGAT and paid for removal of the goods to a bonded warehouse. The Customs Department failed to allow removal of the goods to Bombay warehouse. The writ petitioner incurred huge liability by way of demurrage. This writ petition was moved on 23rd August, 1991 when an Order was passed directing warehousing of the goods. A direction was also issued to ...
Md. Hassen Hashmi Vs. Sm. Kaberi Roy and Others
Court: Kolkata
Decided on: Jun-03-1992
Reported in: AIR1993Cal70,(1993)2CALLT3(HC),97CWN444
ORDERJain, J.1. This is an appeal from the Judgment and Order of the learned Interlocutory Judge whereby the plaintiff's application for amendment of the plaint was allowed. The suit as originally instituted by the plaintiff against tahe defendants was inter alia, for declaration that the business of M/s. Tagore Park Apartments of 587/18, Dr R.N. Tagore Road, Tagore Park, Calcutta-700056, stood dissolved on and from November 13, 1989, winding up of the partnerhsip business carried on under the name and style of M/ s. Tagore Park Apartments at No. 587/18, Dr. R.N. Tagore Road, Tagore Park, Calcutta-700056; accounts and enquiries; injunction restraining the defendants and each of them whether by themselves, their servants, agents assigns or otherwise howsoever from acting in terms of or pursuant to or in furtherence of the said partnerhip agreement in any manner whatsover; Receiver; injunction; attachment; costs etc. After the suit was instituted the plaintiff made an application inter a...
Misti Enterprises Vs. M/S. Britannia Engineering Products and Services ...
Court: Kolkata
Decided on: Jun-02-1992
Reported in: AIR1993Cal272,97CWN173
ORDER1. This is an application for appointment of an Arbitrator by Court on the ground that although the Chairman and Managing Director of the respondent Company was called upon to nominate an Arbitrator in terms of the Arbitration Clause by letter dated 21st September 1991, the Chairman and Managing Director failed to appoint any arbitrator; No reply was sent to the said letter. When there was no reply to the saidletter dated 21st of September, 1991, the petitioner again wrote a reminder dated 26th of October, 1991 calling upon the appointing authority to appoint an Arbitrator within 15 days from the receipt of the said letter. Copy of the said letter is Anncxure 'F' to the petition. This letter also failed to elicit any response of the appointing authority and the petitioner was again constrained by letter dated 12th November, 1991 to write to the appointing authority being the Chairman and the Managing Director of the respondent to appoint a Sole Arbitrator positively within 15 days...
Amarendranath Sanyal Vs. Krishna Sanyal
Court: Kolkata
Decided on: Jun-01-1992
Reported in: (1993)1CALLT301(HC),I(1993)DMC565
S.K. Guin, J.This appeal is directed against the judgment and decree passed by the learned District Judge, Hooghly on 22 9 88 in Matrimonial Suit No. 161 of 1985 whereby he dismissed the suit.1. The petitioner-husband, who is the appellant here. brought the above suit against his wife, who is the respondent here, for dissolution of the marriage by a decree of divorce on the ground of desertion and cruelty. The wife contested the suit by filing a written statement.2. Undisputedly the marriage between the parties was solemnised according to Hindu rites on 13.3.79 and a son, who is now about 12 years old, was born out of this wedlock. It is also not disputed that since 15.10.83 the parties have been living separately and that the son, born out of this wedlock, has been living with his mother. Both sides adduced evidence-oral and documentary in support of their respective cases before the learned District Judge who on consideration of the same has held that the plaintiff failed to prove cr...
Dilip Kumar Das and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Jun-01-1992
Reported in: 1993CriLJ837
Gitesh Ranjan Bhattacharjee, J.1. The petitioners herein are accused in Daspur Police Station Case No. 5 dated 17-8-88 (G.R. Case No. 159/1988) in respect of certain offences which fall in the category mentioned in Section 167(5)(ii) of the Code of Criminal Procedure as it stands amended by the West Bengal Act 24 of 1988. Besides the present petitioners there are also other accused persons in the said case. During the pendency of the investigation the petitioners earlier moved this Court in its revisional jurisdiction assailing the continuation of the investigation. The revisional application was, however, disposed of by S.K. Guin, J. giving liberty to the petitioners to file application before the learned Sub-Divisional Judicial Magistrate, Ghatal under Section 167(5)(ii) of the Code of Criminal Procedure. Accordingly, the petitioners filed application before the learned Magistrate for stopping the investigation of the case under Section 167(5)(ii) of the Code and for discharging them...
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