Kolkata Court January 1994 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Smt. Anuja Choudhury Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jan-17-1994
Reported in: [1995]214ITR326(Cal)
Suhas Chandra Sen, J.1. The facts of the case have been summarised in the judgment under appeal in the following manner :The property involved in the present litigation is premises No. 3D, Nandi Street, Calcutta-29. The erstwhile owner of the property was one Mrs. Aparna Chakraborty, the predecessor-in-interest of the present respondent No. 3, who was impleaded, at the time the instant writ application was moved, as respondent No. 3. The erstwhile owner, Smt. Chakraborty, purchased the property by a registered conveyance, dated February 4, 1959, and got her name mutated in the records of the Calcutta Municipal Corporation and also in the records of the Calcutta Electric Supply Corporation for supply of electricity to the said premises. In April, 1987, there was a registered agreement between the said erstwhile owner and the present petitioner, whereby the property was agreed to be sold, by the previous respondent No. 3 to the present petitioner. On or about October 20, 1987, a tax clea...
Srimati Preeti Rungta Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jan-17-1994
Reported in: [1995]214ITR594(Cal)
Ruma Pal, J.1. The primary issue involved in this writ proceeding is the nature of power of the income-tax authorities under Section 281 of the Income-tax Act, 1961 (referred to hereafter as 'the Act'). The issue arises in the following manner :The petitioner claims to be a relative of one Vishwanath More who gifted a relief bond to the petitioner. The relief bond was for Rs. 2 lakhs bearing interest at nine per cent. per annum payable annually from July, 1988, and was repayable on July 1, 1993. Vishwanath More executed a document on July 27, 1988, which stated, inter alia : 'That the transfer formalities of the said relief bonds could be completed only after receipt of the said bonds from the said bank. When I shall execute deed of gift and hand over possession of the said bond to Mrs. Preeti Rungta. That I have divested myself from all the title, rights and interest on the said bonds and Mrs. Preeti Rungta shall be the absolute owner from this date and no person whatsoever has any ri...
Eastern India Motion Picture Association Vs. Satish Chandra Poddar
Court: Kolkata
Decided on: Jan-17-1994
Reported in: (1994)1CALLT301(HC),98CWN499
Rabin Bhattacharyya, J.1. A combined application under Section 115 of the C.P.C. and also under Article 227 of the Constitution of India has been directed by the aggrieved petitioner-Eastern India Motion Picture Association to dislodge the order being Order No. 33 dated 28.4.93, passed by the City Civil Court, 3rd Bench, Calcutta in Misc. Case No. 1338 of 1992.2. It will be unnecessary to make a full disclosure of the facts as there is no slim dispute between the parties regarding the factual exposure of the case centring round the revision. However, for appreciation, a brief synopsis of the case is highlighted. It is undisputed that the suitor and exhibitor of the feature films carrying on business under the name and style of 'Chaitali Cinema' at Bhangar Bazar, P.S. Bhangar, Dist.-South 24-Parganas. The suitor was constrained to file the above name Title Suit before the City Civil Court for declaration alongwith consequential reliefs among which the injunction was one. The learned cou...
Srimati Preeti Rungta Vs. Income Tax Officer and ors.
Court: Kolkata
Decided on: Jan-17-1994
Reported in: (1996)130CTR(Cal)530
MRS. RUMA PAL, J. :The primary issue involved in this writ proceeding is the nature of power of the IT authorities under s. 281 of the IT Act, 1961 (referred to hereafter as 'the Act'). The issue arises in the following manner :The petitioner claims to be a relative of one Vishwanath More who gifted a relief bond to the petitioner. The relief bond was for Rs. 2 lakhs bearing interest at nine per cent per annum payable annually from July, 1988, and was repayable on 1st July, 1993. Vishwanath More executed a document on 27th July, 1988, which stated, inter alia,'That the transfer formalities of the said relief bonds could be completed only after receipt of the said bonds from the said bank. When I shall execute deed of gift and hand over possession of the said bond to Mrs. Preeti Rungta.That I have divested myself from all the title, rights and interest on the said bonds and Mrs. Preeti Rungta shall be the absolute owner from this date and no person whatsoever has any right, title and/or...
Gobordhan Roy Vs. Pannalal Shaw
Court: Kolkata
Decided on: Jan-14-1994
Reported in: AIR1994Cal154
ORDER1. The present revisional application is directed against an Order No. 100 dated 22-8-92 passed by the learned Munsif, 2nd Court, Howrah in Misc. Case No. 50 of 1990. The said Misc. Case is in respect of an objection taken by the Judgment'-debtor in a proceedings under Section 47 of the Code of Civil Procedure.2. The connected litigation has a chequered career. It appears from the perusal of the plaint of the connected soil being Title Suit No. 361 of 1993 that a previous suit for eviction being Title Suit No. 337 of 1966 was decreed long time back on contest against which an appeal was preferred and thereafter a controversy was set at rest as the decree-holder was delivered possession of the property. Being emboldened by the prevalent situation of unrest prevailing in the area, the defendant was alleged to have trespassed into the land and property in question including that which was covered by a decree of eviction. The plaintiff thus found no other alternative but to rush to th...
Commissioner of Income-tax Vs. Savoy Enterprises Ltd.
Court: Kolkata
Decided on: Jan-14-1994
Reported in: [1995]211ITR192(Cal)
Ajit Kumar Sengupta, J. 1. In this reference made at the instance of the Revenue, the Tribunal has referred the following question for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, on the amount disclosed under the Amnesty Scheme, interest under Section 217 of the Income-tax Act, 1961, is liable to be charged ?'2. This reference relates to the income-tax assessment of the assessee-company for the assessment year 1984-85. For this year, the assessee-company originally filed a return on June 28, 1984, showing a loss of Rs. 23,280. Subsequently, on March 31, 1987, the assessee-company filed a revised return showing a total income of Rs. 7,26,720 under the circular issued by the Central Board of Direct Taxes for declaration of higher income and/or wealth more popularly known as the Amnesty Scheme. While completing the income-tax assessment for the said assessment year, the Assessing Officer charged i...
Central Concrete and Allied Products Ltd. and ors. Vs. Deputy Commissi ...
Court: Kolkata
Decided on: Jan-14-1994
Reported in: (1995)123CTR(Cal)332,[1994]210ITR506(Cal)
Ajoy Nath Ray, J.1. In this writ application, the petitioner prays for an appropriate amount of interest upon an admittedly refundable amount of tax above Rs. 26 lakhs.2. The year concerned is the accounting year ending September 30, 1987. For such accounting year, if advance tax had been paid by an ordinary assessee, paying it from his own account prior to assessment, it is not in dispute that 15 per cent. would be payable on the excess tax paid from April 1, 1988, until payment. This clearly follows from Section 214 of the Income-tax Act.3. The question of rate and payment of interest formed the subject-matter of later further legislation and Section 244A has now been inserted with effect from April 1, 1989. Since I do not want to dwell upon Section 244A any more hereafter, it is my opinion that the treatment there at par of advance tax paid and of tax treated as paid in regard to deductions at source, is not modificatory but merely declaratory of the law, for, as will be clear from ...
Malati Santra and Others Vs. Nanda Dulal Banik and Others
Court: Kolkata
Decided on: Jan-13-1994
Reported in: AIR1994Cal229
ORDER1. This revisional application has been preferred against an order No. 6 dated 13-10-1993, passed by the Id. 1st Asstt. Dist Judge, Howrah, in Misc Appeal No. 227 of 93, arising out of an order No. 6 dated 30-9-1993, passed by the Id. Munsif, 6th Court, Howrah, in Title Suit No. 174 of 1993.2. To put it briefly, the plaintiff-petitio-ners instituted a title suit for declaration and permanent injunction being title suit No. 174 of 1993, along with an application under Order 39, Rules 1 and 2 read with S. 151 of the Code claiming ad interim temporary injunction restraining the defendant-opposite parties from appointing any new teaching staff till the disposal of the application coupled with a prayer to pass a direction on the defendants not to withhold the monthly salary.3. In due course the defendant-opposite parties entered appearance and contested the claim of the plaintiff-petitioners. The Id. Court of the first instance allowed the application for ad interim temporary injunctio...
Chandravadan Desai and ors. Vs. Appropriate Authority and ors.
Court: Kolkata
Decided on: Jan-13-1994
Reported in: (1995)126CTR(Cal)351,[1995]213ITR744(Cal)
Ajoy Nath Ray, J. 1. The petitioners in this case entered into an agreement in June, 1985, with three parties who are conveniently called Thirani, Lansdowne Properties and Onyx Estates. 2. The substance of the agreement, which is annexed in extenso to the writ petition, was that the petitioners would pay to Thirani Rs. 13.03 lakhs (approximately), that they would pay to Onyx Rs. 99,150 and to Lansdowne Rs. 33,000 (approximately). By reason of such payments, the possession of four of the flats to be constructed in the building as Surat Bose Road would be given to the petitioners. The builders were Lansdowne. They were to construct and hand over possession. The land owner Onyx would transfer the undivided proportionate share of the land to the petitioners for the said consideration. 3. In so far as Thirani is concerned, I construe the said agreement as an irrevocable and final grant to the petitioners of all the right, title andinterest of Thirani in the said four future flats ; he was o...
Shri Bijan Kumar Mondal Alias Basu Vs. the State of West Bengal
Court: Kolkata
Decided on: Jan-13-1994
Reported in: (1994)1CALLT346(HC),98CWN1057
Arun Kumar Dutta, J.1. The instant Revisional Application by the petitioner- accused (hereinafter referred to as accused) under Section 401, read with Section 482 of the Code of Criminal Procedure (hereinafter shortened into Code) is directed against judgment and order dated 3rd March, 1989 passed by the Additional Sessions Judge, 1st Court, at Alipore in Criminal Appeal No. 12 of 1988 before him, affirming the judgment and order dated 17th March, 1988 passed by the Judicial Magistrate, 1st Class, at Basirhat in G.R. Case No. 677 of 1980/T.R. No. 422 of 1980 before him, on the grounds made out therein.2. The said case before the learned Magistrate arose out of an F.I.R. lodged on 28.4.1980 by the informant-Bijoylal Sikder alleging, inter alia, that the father of the accused had purchased the adjacent northern land, and had constructed house thereon. The informant had constructed a boundary wall of his house to the contiguous south in the year 1966. A boundary dispute arose between the ...
- ‹ Prev
- 1
- 3
- Next ›
- Last »