Kolkata Court September 1992 Judgments
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Peico Electronics and Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-30-1992
Reported in: (1993)44ITD711(Kol.)
What was taken in appeal by the assessee's appeal for additional deduction under section 80HHC was in respect of the Duty Draw Backs and Cash Subsidies which, according to the assessee, should be included as part of the export turnover for the purposes of calculating the deduction. The appeal under section 32A to the Commissioner (Appeals) was in respect of disallowance of the claim relating to the air-conditioners and moulds installed in the Loni Factory of the assessee. The issue whether the assessee was entitled to any deduction under section 80HHC in respect of the value of the marine products included in the export turnover was a separate issue. That issue was not taken up in appeal since it could not have been as the assessee had been given the relief by the assessing officer. Likewise, the question whether the assessee was entitled to investment allowance in respect of the plant and machinery installed in the Loni Factory in view of the relevant entries in Schedule XI to the Ac...
Mr. Charles Mantosh and Others Vs. Mr. Dalhousie Institute and Others
Court: Kolkata
Decided on: Sep-25-1992
Reported in: AIR1993Cal232
ORDERHaridas Das, 1. This Civil Revision application by the plaintiff /petitioners is directed against an order dated March 17, 1992 passed by the learned District Judge, Alipore, in Misc. Appeal No. 70/92 arising out of an application for temporary injunction made by the plaintiffs in Title Suit No. 66/92. 2. It appears that the plaintiffs instituted that suit for declaration and permament injunction. The case of the plaintiffs in that suit inter alia is that the defendant No. 1 Dalhousie Institute is a society registered under the Societies Registration Act. The defendant No. 1 Institute is a social club of which the plaintiff No. 1 and his wife plaintiffNo. 2 are associate members since 1986. The defendant No.1 hereinafter referred to as theclub is administered by a Council comprising defendant Nos. 2 to 9. The defendant No. 2 isthe President of this Council while the defendant No. 9 is the Honorary Secretary of that Council, By a letter dated October 26, 1991 being Annexure 'B' to ...
Bajrangbali Engineering Co. Ltd. Vs. Amar Nath Sircar and ors.
Court: Kolkata
Decided on: Sep-25-1992
Reported in: [1995]83CompCas435(Cal)
Ajoy Nath Ray, J.1. This is an appeal from an order admitting the winding-up application made by the three executors of one Mriganka Mohan Sur, deceased on November 3, 1983.2. The basis of the winding-up application is three decretal debts for which ex parte decrees from the Howrah Subordinate Court were obtained on January 30, 1986, February 6, 1986, and February 10, 1986, for alleged wrongful occupation of certain lands by the company.3. The said Mriganka Mohan Sur had transferred by a deed of gift dated May 6, 1981, the entire ownership in the said lands along with the rights and benefits of the litigations pending in respect thereof to a certain trust, called the Sarat Chandra Sur Jana Kalyan Charitable Trust, of which the accepting donees of the gift were three trustees, being three sons of Mriganka Mohan Sur.4. On February 25, 1986, these trustees again transferred the interest to one Bajrangbali Market Association and admitted in the registered deed of transfer that the company ...
Commissioner of Income-tax Vs. Banshidhar Jalan and Sons
Court: Kolkata
Decided on: Sep-25-1992
Reported in: [1994]207ITR488(Cal)
Ajit Kumar 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 years 1968-69 and 1973-74 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the revised return filed by the assessee on April 7, 1976, was a valid return? 2. If the answer to question No. 1 above is in the affirmative, since on April 22, 1976, i.e., the date on which the assessment was framed by the Income-tax Officer, the time-limit for completing the assessment on the basis of the revised return filed on April 7, 1976, had not expired, the Tribunal was justified in not setting aside the assessment and directing the Income-tax Officer to make a fresh assessment according to law?' 2. Shortly stated, the facts are as under :The assessment years involved in this reference petition, are 1968-69 and 1973-74. The material facts for 1968-69 in brief are that the a...
Commissioner of Income-tax Vs. Rungta Mines (P.) Ltd.
Court: Kolkata
Decided on: Sep-25-1992
Reported in: [1994]205ITR335(Cal)
Ajit K. Sengupta, J. 1. In this reference, the following two questions of law have been referred by the Tribunal pursuant to the order of this court under Section 256(2) of the Income-tax Act, 1961 ;'1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 4,000 (rupees four thousand only) for the assessment year 1973-74 was a permissible deduction as a revenue expenditure ? 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 4,100 (rupees four thousand and one hundred only) for the assessment year 1972-73 was a permissible deduction as a revenue expenditure ?' 2. The questions relate to a matter relating to two successive assessment years 1973-74 and 1972-73. Shortly stated, the facts of the case are that the assessee-company claimed expenses of Rs. 4,100 and Rs. 4,000 being labour welfare expenses for the respective assessment years. According to the Income-tax Officer, the amount was spent on cost of construction of labour welfare fund ...
Commissioner of Income-tax Vs. H.P. Lohia
Court: Kolkata
Decided on: Sep-25-1992
Reported in: [1993]203ITR928(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, the Tribunal has prepared the statement of case with the following questions of law relating to the assessment years 1981-82 and 1982-83 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that part of the interest amounting to Rs. 1,87,618 paid on moneys borrowed to advance loans amounting to Rs. 42,08,459 and Rs. 3,55,021 to Messrs. East India Electricals and Messrs.New India Electricals (Cal) Pvt. Ltd. should be disallowed ? 2. Whether the Tribunal was justified in holding that the interest payable by the assessee to its creditors and the interest received by him from his debtors were not interrelated so as to justify the exclusion of interest payable by him on the ground of non-receipt of interest receivable by him ? 3. Whether the Tribunal was justified in holding that the nature of income receivable from the advance made was not material in...
Shipra Chowdhury Vs. Sumantra Chowdhury
Court: Kolkata
Decided on: Sep-25-1992
Reported in: (1993)1CALLT111(HC),I(1993)DMC522
S.K. Mookherjee, J.1. The opposite party husband filed the above matrimonial suit for a decree for divorce substantially on the ground of curelty inflicted by the petitioner-wife. The occupation of a flat at Board Street, allegedly belonging to the opposite party, by the petitioner-wife forcibly was pleaded as one of the several acts constituting cruelty. In course of trial to substantiate the denial of the said allegation, on behalf of the wife, a prayer was made and was allowed by the learned trial Judge and the assets statement of the husband-opposite party were directed to be produced. The Chief Secretary caused production of the said asset statements of the husband-opposite party in a sealed cover through a competent person with a prayer claiming privilege on the ground of the said documents being confidential official communication.2. On behalf of the wife-petitioner an objection was filed. The learned Judge by the impugned order accepted the claim of privilege in terms of Sectio...
In Re: Bijoy Kanungo
Court: Kolkata
Decided on: Sep-25-1992
Reported in: (1993)2CALLT201(HC)
Samir Kumar Mookherjee, J.1. The disputed property is the 1st. Floor of Premises No. 14, Alipore Park Road, Calcutta.2. The said property was owned by the Mullicks, who ultimately transferred their right title and interest to the present opposite party No. 1. With regard to the 1st. Floor of the said Premises, the Mullicks created a lease for 21 years in favour of Turner Morrisson & Co. Ltd. (hereinafter referred to as opposite party No. 2). The Revisional petitioner claims to be a recognized sub-lessee under opposite party No. 2. On the ground of expiry of lease, with effect from 2nd April 1981, the Mullicks instituted an eviction suit against opposite party No. 2 being title suit No. 115 of 1983 of the first Court of the learned Subordinate Judge, Alipore and during the pendency of the said suit, the sale by owners in favour of opposite party No. 1 had taken place. The said opposite party No. 1 got itself added as plaintiff in the said suit. In the said suit the prayer made on behalf...
People United for Better Living in Calcutta-public and Another Vs. Sta ...
Court: Kolkata
Decided on: Sep-24-1992
Reported in: AIR1993Cal215,97CWN142
ORDER1. Population growth and modern technological developments by themselves pose a great threat to the very existence of living and non-living organisms -- this is not confined to a particular region, but it has crossed trans-national frontiers. In 1972 the Stockholm Conference under the auspices of the United Nations did deliberate upon the issues of protection of human environment. The Habitat Conference, Vancouver, British Columbia, 1976 and the World Water Conference at Argentina in 1977 recorded a detailed discussion as regards the water pollution. It is not out of place to mention that water pollution along with the pollution in the air and the noise pollution are in a much higher degree in the metropolitan centres than in the rural sectors and as such population influx and technological developments can be ascribed to be the two basic factors for such environmental degradation. The National Environmental Engineering Research Institute has confirmed that levels of sulphur dioxi...
Park Knives Pvt. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Sep-24-1992
Reported in: 1993(66)ELT156(Cal)
Hazari, J.1. This is an application filed by Park Knives Pvt. Ltd. and Vipon Gupta, inter alia, praying for an order that -(a) Writ of and/or order and/or direction in the nature of Mandamus be issued commanding the respondents to forthwith allow your petitioners to re-export the goods arrived in Vessel M.V. Lhotse on Voyage No. 405 dated 28th July, 1991 in respect whereof Bill of Entry No. 1549 dated 31-7-1991 has been filed by the petitioners;(b) A writ of and/or order and/or direction in the nature of Prohibition be issued prohibiting and restraining the respondents, their servants, agents and/or assignees from refusing to allow the petitioner to re-export the goods arrived at Calcutta in Vessel M.V. Lhotse being Voyage No. 405 dated 28th July, 1991 in respect whereof Bill of Entry No. 1549 dated 31-7-1991 has been filed by the petitioners and detaining the same and/or initiating any proceedings in connection therewith and/or concerning the same against the petitioners, and for othe...
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