Kolkata Court April 1993 Judgments
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Commissioner of Income-tax Vs. Debmalya Sur
Court: Kolkata
Decided on: Apr-26-1993
Reported in: [1994]207ITR996(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following questions of law have been referred by the Tribunal for the assessment year 1981-82 :'(1) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that even if the period of ownership held bythe appellant's mother is not taken into account, the assessee became the owner from October 27, 1965, and, therefore, in accordance with Section 2(42A), it does not become a short-term capital asset, is based on any material or perverse ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the National Defence Gold Bonds, 1980, and the primary gold are the same capital asset whereas the former is not at all a capital asset within the meaning of Section 2(14)(iv) of the Income-tax Act, 1961 ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding tha...
Commissioner of Income-tax Vs. Gupta Cables Pvt. Ltd.
Court: Kolkata
Decided on: Apr-26-1993
Reported in: [1994]207ITR1055(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 by the Tribunal :'Whether, on the facts and in the circumstances of the case, the initiation of proceedings under Section 147(a)/148 of the Income-tax Act, 1961, was proper and whether the Tribunal was justified in holding that the reopening of the assessments was not legal ?'2. This reference relates to the income-tax assessment of the assessee-company for the assessment years 1972-73, 1974-75 and 1975-76. The original assessments for each of these three years were completed by the Income-tax Officer under Section 143(3) of the Income-tax Act, 1961, after making proper enquiries and investigations in the regular course. It appears from the original assessment that, in the course of the original assessment proceedings, the assessee-company had filed its audited profit and loss account and balance-sheet and had also filed details of various items app...
The Committee of Management of the Baranagore Jute Factory Vs. State o ...
Court: Kolkata
Decided on: Apr-26-1993
Reported in: (1993)2CALLT189(HC),98CWN421
G.R. Bhattacharjee, J.1. Miclnapore Commercial Company, the opposite party No. 2 herein filed a petition of complaint Under Section 138 of the Negotiable Instruments Act against the Baranagore Jute Factory PLC (Pvt. Ltd. Company) as accused No. 1 and two others namely, Radheshyam Ajitsa-ria and Raj Kumar Nemani as accused No. 2 and accused No. 3 respectively on the allegation that the accused Nos. 2 and 3 were looking after the day to day business of the accused company and were responsible for the conduct of the business of the said company and that the complainant company sold raw jute to the accused company and in discharge of the existing liability two cheques were issued in favour of the complainant company on 21st July, 1990 for Rs. 64,050/- and Rs. 77,385/- respectively, but the cheques on presentation were dishonoured by the drawee bank by returning the same for referring to the drawer thereby indicating that there was no sufficient fund in the bank account of the accused compa...
Bimal Krishna Nath Vs. Sm. Minati Sen and ors.
Court: Kolkata
Decided on: Apr-26-1993
Reported in: (1993)2CALLT292a(HC),97CWN941
R. Bhattacharyya, J.1. This Misc Appeal by the unsuccessful petitioner against an order No. 28 dated 29.5.85 in Misc Case No. 11/85 passed by the learned Additional Dist Judge, Alipore.2. Briefly stated the facts giving rise to the Appeal are these :The appellant-petitioner suffered a decree for eviction in Title Suit No. 49 of 1980 passed by the 3rd Court of Additional Munsiff, Alipore.3. On being aggrieved a title appeal was preferred being Title Appeal No. 14 of 1984 which was fixed on the board for hearing on 20.11.1985. The appellant was although ready with his advocate for hearing but the hearing was stalled for the death of the respondent. The bench clerk booked him with the information about the death of the respondent and the hearing before substitution was, therefore, inevitably necessary.4. After making due and reasonable inquiry, the record of the learned court below revealed that no copy of the death report was served either on the petitioner-appellant or his Advocate. It ...
Sancheti Food Products Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Apr-26-1993
Reported in: 1993(67)ELT248(Cal)
Ruma Pal, J.1. The point involved in this writ application is a very short one. The question is whether the Customs Authorities can refuse to comply with the order of the Tribunal.2. The facts of the case are not really relevant and are, therefore, stated very briefly. The petitioners had purchased three trawlers which had been confiscated. The petitioners paid the purchase price. According to the petitioners in addition to purchase price the petitioner was made to pay an amount on account of Customs Duties. It was later found by the petitioners that the petitioners were not liable to pay Customs Duty and accordingly they made an application for refund. The application for refund was rejected by the Assistant Collector. The Collector (Appeals) also rejected the petitioner's appeal. The Tribunal, however, upheld the contention of the petitioners and directed the Customs Authorities to refund the amount of duty amounting to Rs. 6,81,923/- to the petitioners subject to their executing a p...
Commissioner of Income-tax Vs. Ranicherra Tea Co. Ltd.
Court: Kolkata
Decided on: Apr-23-1993
Reported in: [1994]207ITR979(Cal)
ASSESSMENT--Procedure--Loss return--Assessing officer, without examining audited accounts and past assessment records determining income at `nil' unjustified.Facts :The assessee-company filed a loss return along with audited profit and loss a/c, balance sheet and other statements. The ITO without considering the audited financial statements and other statements rejected the loss return filed by the assessee and computed the total income at `nil'.Held :The CIT(A) himself looked into the audited accounts as well as the past assessment records of the assessee-company and, thereafter, computed the total income of the assessee for the asst. yr. 1982-83. The procedure adopted by the CIT(A) was fully justified. In fact, the ITO should have himself followed the same procedure which the CIT(A) did. The ITO was not justified in rejecting the loss return filed by the assessee-company in toto without examining the audited profit and loss account, balance sheet and other statements accompanying th...
Smt. Charubala Dev Nath Vs. Shri Niranjan Pathak,
Court: Kolkata
Decided on: Apr-22-1993
Reported in: AIR1993Cal288,(1993)2CALLT449(HC)
ORDER1. The landlord defendant by this revision challenged order No. 42 dated 11-3-92 passed by Munsif, 1st Court, Baraset in Title Suit No. 241 of 89 directing the police to implement the order of e said Munsif Court injunction passed by thon 7-8-89, upon an application by the plaintiff-tenant under Section 151 of the Code of Civil Procedure, dated 9-11-91.2. The brief profile of the plaint case is that the plaintiff is a tenant under the defendant at a monthly rental of Rs. 200 payable according to English calendar month and thathe is paying rent regularly to the defendant land-lady.3. His electricity is being supplied from the metre standing in the name of one Sri Ajit Kumar Nandy and for the the consumption of the electricity the plaintiff is paying charges. The land lady disconnected the said electric connection. 4. The defendant asked for enhancement of rent and on the refusal by the plaintiff she threatened to block the window in the plaintiff's room.5. The tenant, thereafter, f...
Subal Chandra Saha Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-22-1993
Reported in: 97CWN977,(1994)IILLJ287Cal
ORDERAjit Kumar Sengupta, J.1. In this writ application the petitioner who was the employee of Calcutta Dock Labour Board has challenged the entire disciplinary proceeding initiated by a charge-sheet dated December 23, 1986, and culminating in an order of compulsory retirement dated September 13, 1988 as amended by the order dated September 23, 1988. By the said order of compulsory retirement the petitioner was retired from service just 17 days prior to his retirement upon attaining the age of superannuation with stipulation that the petitioner's pension or Employer's Contribution to Contributory Provident Fund should not exceed two-thirds of what the petitioner was entitled to under the Rules.2. Shortly stated the facts are that the petitioner joined the services of the Calcutta Dock Labour Board as a Senior Accounts Assistant on October 11, 1953. On December 1, 1953 the petitioner was promoted to the post of Accountant of the Board, and on May 30, 1958 the petitioner was promoted to ...
Sri Dilip Kr. Chatterjee Vs. Sri Narayandas Mukherjee and ors.
Court: Kolkata
Decided on: Apr-22-1993
Reported in: (1993)2CALLT472(HC)
Nripendra Kumar Bhattacharyya, J.1. In a suit for eviction from the suit premises by the plaintiff, Smt. Lohit Barani Devi against the present petitioner/defendant on the ground of default and sub-letting in the Court of 2nd Munsif, Baharampur being Title Suit No. 196/72 the plaintiff got a judgment and decree in her favour on contest.2. The defendant preferred an appeal against the said judgment and decree in the Court of 1st Additional District Judge, Murshidabad, and the said judgment and decree was confirmed on 15-7-81 in Title Appeal No. 220 of 1978.3. In the schedule to the plaint the suit property has been described as :- One storied building being Municipal Holding No. 22 on Barakuthi Road within Baharampur Municipality, P.S.-Baharampur Town and Mouja-Khagra upon land measuring 5 decimals in Dag No. 785, C.S. Khatian No, 416.4. During the pendency of the suit the original plaintiff Smt. Lohit Baram Debi died and in her place and stead her heirs and successors were substituted a...
N.K. Bapna Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-21-1993
Reported in: 1993CriLJ2199
A.M. Bhattacharjee, C.J.1. I agree with the order proposed by Batabyal, J. in his judgment appearing hereinafter. In Criminal Jurisprudence we used to say that the accused shall not go free simply because the police has bungled. In matters relating to preventive detention, however, any unexplained delay made by the detaining authorities in passing the order of detention, in executing the same and in considering the representations made by the detenu, makes the order of detention vulnerable. One may resent the position in law that even though the order of detention is otherwise fully justified and even direly necessary, the order shall fall through because of such delay, whether made motivatedly or through callous indifference or inadvertence. But the position has got to be accepted in view of the ratio of the several decisions of the Supreme Court referred to by my learned brother in the judgment hereinafter appearing. In the case at hand the delay in making the order, in executing the...
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