Kolkata Court August 1992 Judgments
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General Fibre Dealers Pvt. Ltd. Vs. Assistant Commissioner of Income T ...
Court: Kolkata
Decided on: Aug-18-1992
Reported in: (1993)47TTJ(Cal)118
ORDERJORDAN KACHCHAP, J. M. :This appeal by the assessee is directed against the order dt. 9th Dec., 1988 of the CIT(A), Central-I, Calcutta and the relevant assessment year is 1984-85. To contest the appeal the assessee has set forth as many as 10 grounds. Grounds No. 1 and 10 are general. Ground No. 9 was not pressed at the time of hearing. Hence, this ground stands disposed of accordingly.2. Grounds No. 2 and 3 relate to Allahabad Property and deriving income therefrom. Of course, the matter of depreciation is also in dispute with regard to the aforesaid property.3. The Assessing Officer added a sum of Rs. 35,250 being rental income from the said house property at Allahabad under the head Income from House Property against the rental income shown at Rs. 3,000 by the assessee. The Assessing Officer made the aforesaid addition of Rs. 35,250 considering the estimated interest @ 15% on interest free advance of Rs. 2,35,000 taken by the assessee from the tenant. When the matter came on a...
Pran Gopal Medda and ors. Vs. Asoke Chatterjee and ors.
Court: Kolkata
Decided on: Aug-14-1992
Reported in: (1993)1CALLT418(HC)
Susanta Chatterji, J.1. This court has found, times without number, that there is no form for execution of the judgment in the writ proceeding excepting filing of the applications for contempt. There is a misgiving in the minds of the litigants that a large number of contempt applications being filed, the Courts are touched to penalise the litigants. They have no other alternative but to seek reliefs from the court for the purpose of execution of the orders passed in the writ proceedings. These misgivings, misunderstandings and misconceptions should be dispelled.2. In this Court, a writ petition was allowed and the judgment was made on 3rd July, 1991. It is submitted that an appeal was preferred and the appeal has since been disposed of in terms of the judgment dated 29th April, 1992 by a Division Bench of this Court, a contempt petition was filed. This Court, instead of issuing a Contempt Rule, gave liberty to the contemners to come to this Court to explain their position as to whethe...
Amal Kumar Chakraborty Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-13-1992
Reported in: [1994]207ITR376(Cal)
Ajit 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 1972-73 :'1. Whether, on the facts and circumstances of the case, the Tribunal was justified in reversing the decision of the Commissioner of Income-tax (Appeals) and restoring the addition of a sum of Rs. 3,00,000 as income of the assessee from undisclosed sources ? 2. Whether, on the facts and the circumstances of the case, the Tribunal had material or evidence to take a decision on facts as well as on law contrary to the decision of the Commissioner of Income-tax (Appeals)? 3. Whether the Tribunal was right in its decision on the question of the applicability about the principles of res judicata and the principles of estoppel in the context of the present case ? 4. Whether, in view of the fact that filing of a return for the assessment year 1971-72 with a declaration disclosing the source of the sum of Rs. 3,3...
Mrs. A.K. Augustine Vs. University of Calcutta and ors.
Court: Kolkata
Decided on: Aug-13-1992
Reported in: (1992)2CALLT308(HC)
Haridas Das, J.1. The petitioner Mrs. A. K. Augustine has in this application under Article 226 of the Constitution of India prayed for issue of a Writ in the nature of Quo Warranto commanding the respondent No. 3 Dr. Amit Sen to produce document to show by what authority he is continuing to hold the public office as Head of the Department of Law for Post Graduate Studies in Law, University of Calcutta and to quit the said office. The petitioner was temporarily appointed as a Lecturer against a substantive post in the Department of Law for Post Graduate Studies in Law in the University of Calcutta with effect from January 3, 1983 and such temporary appointment was renewed from year to year till June 1, 1989. Being selected by the Selection Committee for the Post of Reader in the said Department, the petitioner joined as Reader in the said post on June 2, 1989. On completion of the probationary period she was due to be confirmed to the said post of Reader with effect from June 1, 1990. ...
Assistant Collector of C. Ex. Vs. Calcutta Chemical Company Ltd.
Court: Kolkata
Decided on: Aug-13-1992
Reported in: 1992(62)ELT511(Cal)
Ajit Kumar Sengupta, J.1. This appeal by the Central Excise authorities is directed against the judgment and order dated 14th December, 1987, of the Court of the first instance directing the appellants to refund the sum which was due. to the respondent/writ petitioner because of excess payment made allegedly due to mistake in calculation.2. The facts leading to this appeal are briefly stated as under :3. The respondent company carries on the business, inter alia, of manufacture and sale of Soaps and Cosmetics. For the said purpose the respondent company has a factory at Tiljalla, Calcutta. One of the products manufactured by the respondent company is 'Margo Soap.'4. Central Excise Duty is leviable on the products manufactured by the respondent company, including the said 'Margo Soap' at the rate prescribed therefor in the first Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the said Act) and/or the Central Excise Tariff Act, 1985. The respondent is duly ...
Naresh Sengupta Foundation Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-11-1992
Reported in: [1994]207ITR340(Cal)
Ajit K. Sengupta, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment years 1980-81 and 1982-83.2. Shortly stated, the facts are that the assessee, Naresh Sengupta Foundation, has been assessed by the Income-tax Officer in the status of an association of persons for the assessment years 1980-81 and 1982-83. It was created by a deed of trust dated December 26, 1979. The trustees of the trust, according to the said deed, were Sri Naresh Chandra Sengupta as chairman, his wife, Smt. Shefali Sengupta, and two others, viz., Sri Biswanath Chakraborty and Smt. Arati Ghosh. It is mentioned in the deed that, in the case of death of the donor-founder who is also chairman-trustee, his seniormost descendant shall become one of the trustees in his place and similarly after the death of any such descendant, the latter's seniormost heir shall become one of the trustees. Thus, the office of the trusteeship shall be hereditary. It is further mentioned that the...
Sm. Basanti Majumdar Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-10-1992
Reported in: (1992)2CALLT375(HC),97CWN60
Jyotirindra Nath Hore, J.1. This appeal is directed against the judgment and decree dated 23rd April, 1975 passed by the learned Additional District Judge, 2nd Court, Alipore, in Title Appeal No. 148 of 1973, affirming those of the learned Munsif, 3rd Court, Alipore, in Title Suit No. 326 of 1969.2. The appellant instituted the said suit for a declaration that the defendant No. 5, her husband, was a benamdar of the plaintiff in respect of the suit property and for permanent injunction restraining the defendant Nos. 1 to 4 from attaching the suit property for recovery of the Income Tax dues from the defendant No. 5. The plaintiff's case was that her father Bhupendra Nath Mitra was a Zaminder and an Advocate at Suri and her maternal grandfather Prafulla Chandra Sinha had vast landed property, Bank deposits etc. and the plaintiff with others succeeded to the estate of Prafulla Chandra Sinha and got a considerable sum of money. The plaintiff also got considerable ornaments and jewelleries ...
Dulal Kumar Das and Ors. Vs. Hon'ble Chief Justice, High Court and Ors ...
Court: Kolkata
Decided on: Aug-10-1992
Reported in: (1993)1CALLT242(HC)
Susanta Chatterji, J.1. The present writ application has been filed by the petitioners No. 1-3 all are working as Stamp Reporter and Addl. Stamp Reporter under the judicature of the High Court, Calcutta Appellate Side and the petitioner No. 4 as an Assistant Registrar of the Appellate Side of this aforesaid Court seeking reliefs, inter alia:-(A) A writ of and/or in the nature of mandamus should not be issued commanding the respondents, their men, agents, servants and subordinates to award the Special Pay of Rs. 300/- per month to the petitioners from the date of their respective appointment to the post of Stamp Reporter or Addl. Stamp Reporter as the case may be as has been granted to the Assistant Registrar (Court), Asstt. Registrar, Superintendent Gr. I and Special Officer and other superior cadres on the Appellate Side of this Hon'ble High Court, Calcutta.(B) A writ or and/or in, the nature of mandamus should not be issued directing the respondents their men, agents, servants and su...
Md. Abdur Raquib and Another Vs. Secretary, West Bengal Madrasah Educa ...
Court: Kolkata
Decided on: Aug-07-1992
Reported in: AIR1994Cal122
ORDER1. The petitioners are the Secre-tary and the Headmaster of Nalhati Junior High Madrasah in the district of Birbhum. The Madrasah was recognised as Junior High Madrasah of Class V-VI prior to independence and continued to function till 1961 but remained closed from 1962 to 1975. In 1975some local people decided for the revival of the said Madrasah as there was no Madrasah in the locality for the teaching of Arabic and Islamic culture among the Muslim people. The local people constituted an Ad hoc Committee to look into the affairs of the Madrasah and appointed teaching and non-teaching staff and as such the old Madrasah was revived with its old name Nalhati Junior High Madrasah and started functioning from the academic year 1976 which seeks teaching and non-teaching staff. It is stated that the Madrasah fulfilled all the conditions required for the purpose of granting recognition. An application was made to the Secretary of the West Bengal Madrasah Eduction Board on 12th September...
Commissioner of Income-tax Vs. Salkia Transport Associates
Court: Kolkata
Decided on: Aug-06-1992
Reported in: [1994]207ITR274(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, 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 right in holding that the object of the partnership was not illegal and in upholding the order of the Appellate Assistant Commissioner directing the Income-tax Officer to grant continuance of registration to the assessee-firm for the assessment years 1966-67 to 1972-73 ?'2. The consolidated reference relates to the assessment years 1966-67 to 1972-73 involving the question of registration of the respondent as a partnership firm under Section 185 of the Income-tax Act, 1961. Shortly stated, the facts are that a private limited company known as Messrs. Salkia Transport Agency Ltd. was owning and operating a fleet of buses. For the purpose of running 23 of its buses on route Nos. 51, 54 and 56 on the strength of stage carriage permits granted to it by the trans...
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