Kolkata Court April 1993 Judgments
Commissioner of Income-tax Vs. Kothari Plantations and Industries Ltd.
Court: Kolkata
Decided on: Apr-30-1993
Reported in: [1993]203ITR547(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 for the assessment year 1984-85 : 'Whether, on the facts and in the circumstances of the case and on a correct interpretation of Section 41(2) of the Income-tax Act, 1961, read with Rule 8(1) of the Income-tax Rules, 1962, the Tribunal was correct in Jaw in holding that only 40 per cent. of income under Section 41(2) be brought to tax and not 100 per cent. as done by the lower authorities in computing the profit under Section 41(2) of the Income-tax Act on the sale of the tea garden ?' 2. Shortly stated, the facts are that the assessee is engaged in the business of cultivating tea leaves and manufacturing tea therefrom. There is no dispute that the income arising from its tea business is a composite income which is required to be taxed under the Act to the extent of 40 per cent. with reference to Rule 8(1) of the Income-tax Rules, 196...
Tag this Judgment!Dibakar Mahato and ors. Vs. Bhagabat Ch. Mahato and ors.
Court: Kolkata
Decided on: Apr-30-1993
Reported in: (1993)2CALLT334(HC)
Tarun Kumar Chatterjee, J.1. This revisional application is directed against orders dated 8th of May, 1986, 12th of May, 1986 and 19th of May, 1986 passed by Shri P.G. Dutta, Munsif, 2nd Court at Midnapore in Title Suit No. 246 of 1978.2. The instant suit has been filed by the opposite parties against the petitioners for declaration of title, permanent injunction and for compensation in respect of the properties mentioned in the Schedule to the plaint (hereinafter referred to as the suit property). In course of hearing of the said suit, the petitioners sought to admit into evidence a certified copy of a registered deed dated 17th of December, 1973 executed by the vendor of the opposite parties in favour of the villagers of Bonekathi entrusting the villagers of village Bonekathi with the administration of the Math standing on the suit property. A notice was served upon the opposite parties requiring them to produce the said original deed. The opposite parties did not produce the said de...
Tag this Judgment!Dilip Kumar Nandy Vs. Food Directorate Employees Cooperative Society L ...
Court: Kolkata
Decided on: Apr-30-1993
Reported in: (1994)1CALLT202(HC)
ORDERBaboo Lall Jain, J.1. The instant writ petition has been filed by Dilip Kumar Nandy inter alia challenging the Award dated 30.10.85 passed by the learned Arbitrator in connexion with the dispute case No. 4/CAL/78-79 and also the order dated 5.11.86 passed by the learned Member, West Bengal Cooperative Tribunal in connexion with the appeal No. 63 of 1986. The concerned dispute case was filed by the Food Directorate Employees Cooperative Society Limited against one Sri Pradosh Ch. Roychowdhury, Dilip Nandy and Prasad Kr. Chandra in or about July, 1978. The writ petitioner was the secretary of the said Cooperative Society until 6.12.77 when the new Managing Committee was formed. The respondent No. 3 in the said dispute case i.e. Prasad Kumar Chandra was the Chairman of the said Cooperative Society and the respondent No. 1 to the said dispute case i.e. Pradosh Ch. Roychowdhury was the treasurer of the said cooperative society until 6.12.77. A claim was made against the said three offi...
Tag this Judgment!Deputy Commissioner of Vs. Jokai India Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-29-1993
Reported in: (1994)48ITD184(Kol.)
1. The appeal in ITA No. 3186/Cal/ 1989 has been filed by the Revenue and the cross objection has been filed by the assessee. As the controversies involved in the appeal and the cross objection relate to the same assessee and more or less are common, the same are being disposed through this common order for the sake of convenience.2. ITA No. 3186/Cal/1989 - The Revenue in this appeal has two-fold grievances -- (1) that the Appellate Commissioner erred in deleting the disallowance of Rs. 78,435 made by the Assessing Officer on account of payment of club bills by the assessee-company for its executives and (2) that the Appellate Commissioner erred in directing the Assessing Officer to allow development allowance of Rs. 2,40,271 on furnishing of certificates from the Tea Board.3. The Departmental Representative submitted that the Appellate Commissioner was not justified in directing the deletion of a sum of Rs. 78,435 from out of the total sum of Rs. 97,790 representing the disallowance ...
Tag this Judgment!Basant Kumar Chokhany and Another Vs. Shri Gopal Chokhany
Court: Kolkata
Decided on: Apr-29-1993
Reported in: AIR1994Cal111
ORDERBhagabati Prasad Banerjee, J.1. The Division Bench of this court earlier passed an order for the purpose of assessing the reasonable rent payable in respect of the flat which is in occupation of Shri Jagdish Prasad Banshal. The said flat consists of 1250 Sq. ft. carpet area more or less together with open terrace lying and situated on the ground floor (front portion) of premises No. 127A, Park Street, Calcutta. The tenancy of Shri Jagdish Kumar Banshal was entered into by Shri Gopal Chokhany as guardian appointedunder Order dated 19th May, 1983 passed by the Hon'ble Mrs. Justice Prativa Banerjee in Matter No. G-5 of 1982 (Gopal Chokhany v. Basant Kumar Chokhany) at a monthly rental of Rs. 4250/ -. At the time of induction of such tenancy a non-refundable security deposit of Rs. 60,000/- was also paid by the said tenant. The Division Bench intended to increase the rent from Rs. 4250/- under a peculiar facts and circumstances of the case and for that purpose assessment of payable wa...
Tag this Judgment!Ramesh Chandra Biswas Vs. the State and anr.
Court: Kolkata
Decided on: Apr-29-1993
Reported in: (1993)2CALLT310(HC),97CWN1053
A.K. Dutta, J.1. The question emerging for consideration in the instant Revisional Application by the Petitioner Under Section 482 of the Code of Criminal Procedure, 1973 is whether a police officer can be prosecuted for an alleged offence punishable Under Section 201/218, I.P.C. on the allegation that by fabricating false records/evidence he had started false cases against some offenders in a murder case by showing them arrested in those false cases, when the trial of those offenders in the alleged false and fabricated cases had ended in their conviction. The point may as well be posed somewhat differently as to whether a proceeding can be allowed to continue against a police officer on the allegation that he fabricated false records/ evidence and started false cases against some accused persons with a view to screen them in a murder case when the facts in issue in the alleged false cases had already been determined by a court of competent jurisdiction on trial ending in their convict...
Tag this Judgment!Somendra Nath Sen Gupta Vs. State of West Bengal and Others
Court: Kolkata
Decided on: Apr-28-1993
Reported in: AIR1994Cal72
ORDER1. The facts inter alia leading to this writ petition are that there was an agreement for leave and licence dated 3rd August, 1991, between the father of the writ petitioner and the respondent No. 5 on the basis of which the respondent No. 5 was to stay in two rooms and one toiict in the ground floor of premises No. 23/34 Gariahat Road, Police Station Lake, Calcutta-29 up to 5th July, 1992. It is also the case of the petitioner that two notices were served dated 2nd April,1992 and 25th June, 1992, respectively upon the respondent No. 5 asking him to deliver vacant possession on the expiry of the licence period i.e. 5th July, 1992. It has been alleged that on receipt of the said two notices, on 19th February, 1993 the respondent No. 5 delivered vacant possession of the demised premises but kept few articles in one of the room of the demised premises with a promise and/ or assurance that he would take back his goods within a period of a fortnight, in default he will pay Rs. 100/- pe...
Tag this Judgment!S.N. Modak and ors. Vs. Chairman, Coal India and ors.
Court: Kolkata
Decided on: Apr-28-1993
Reported in: (1994)IILLJ1054Cal
ORDERSusanta Chatterji, J.1. The writ petitioners who are 14 in numbers have filed the present writ petition praying, inter-alia, :- (a) a writ of and/or in the nature of mandamus commanding the respondent authorities, their men and officers/subordinates and/or servants and/ or assigns, each one of them to consider the case of the petitioners for promotion tothe post of Private Secretary as per the norms and procedure of Coal India Limited and as per representations being letters dated the June 22, 1989 (being Annexure 'F' to this petition), letters dated the 5th day of June, 1990 and the June 21st, 1990 (being Annexure 'G' collectively to the petition) and further commanding them to effect the promotions of the petitioners forthwith to the post of Private Secretary and to award seniority to the petitioners along with the financial benefits attached to the post of Private Secretary with effect from October 14, 1987; (b) a writ of and/or in the nature of mandamus commanding the respond...
Tag this Judgment!Smt. Bhagwati Devi Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-26-1993
Reported in: (1993)47ITD58(Kol.)
1. Controversy in this assessee's appeal is whether the sum of Rs. 1 lac received by the assessee as gift through banking channels from a resident of Nepal is to be considered as income of the assessee from some undisclosed sources and assessed to tax.2. The pertinent facts giving rise to this controversy are that during the previous year relevant to the assessment year 1983-84 the assessee received a gift of Rs. 1 lac by way of bank draft credited to the assessee's bank account in Union Bank of India. It was contended by the assessee that she received a gift from one Shri R.N. Agarwal who was his dharambhai for over two decades and he, out of natural love and affection for her, made a gift of the said sum from out of the moneys brought by him from Nepal Bank Ltd., Kathmandu drawn on Chartered Bank, Calcutta. The assessee also filed a sworn declaration by the donor, Shri R.N. Agarwal of Kathmandu, Nepal in which he stated as under : (1) that he gifted Rs. 1,00,000 to Smt. Bhagwati Dev...
Tag this Judgment!Shri Gobardhandas Damji Parmar and Others Vs. State of West Bengal and ...
Court: Kolkata
Decided on: Apr-26-1993
Reported in: AIR1993Cal208
ORDER1. The present writ petitions have been filed by a large number of petitioners praying, inter alia :-- a) To grant leave to the petitioners to present and move the present writ petition on behalf of such other owners of holdings and rate payers within Asansol Municipality who are aggrieved by the impugned Notification being Annexure 'A' to this petition. ai) Issue a writ of or in the nature of Mandamus commanding the respondents to cancel and/or quash the Notification being Annexure 'A' to this petition and further commanding the respondents their respective men, agent and subordinates not to give any effect or further effect to the impugned Notification being Annexure 'A' to this petition and further restraining the respondentstheir resepctive men, agent and subrodinates from proceeding in any way or manner with the purported assessment of general valuation of land and building situated within the local limits of Asansol Municipality in any way or manner. b) Issue a writ of or ...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- Next ›
- Last »