Kolkata Court October 1994 Judgments
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Deputy Commissioner of Vs. Tollygunj Club
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Oct-28-1994
Reported in: (1995)52ITD166(Kol.)
That on the facts and in the circumstances of the case and having regard to the provisions of Section 155(7A) read with Section 292B of the Income-tax Act, the Learned Commissioner of Income Tax (Appeals) erred in deleting the addition of Rs. 42,79,012 by the Assessing Officer towards capital gains while passing order under Section 254 of the Income-tax Act.2. In the original assessment completed under Section 143(3) on 23-12-1980 the additional compensation of Rs. 42,79,012 received by the assessee in respect of the land compulsorily acquired by the Government under the Land Acquisition Act, 1976 was not brought to assessment under the head 'Capital Gains' because the additional compensation itself was received only in the year 1983. It appears that there were appeals on certain other points which were ultimately decided by the Tribunal by order dated 24-3-1983. This order was recalled by the Tribunal on the assessee's application. Thereafter the Tribunal passed an order on 10-2-1986...
Dwarka Prosad Agarwal Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Oct-27-1994
Reported in: (1995)52ITD239(Kol.)
1. These two appeals filed by the assessee relate to the assessment years 1985-86 and 1986-87 and they are directed against the common order dated 26-3-1991 passed by the D.C. (Appeals).2. The assessee is an individual. The accounting years relevant to the assessment years under appeal ended on 31-3-1985 and 31-3-1986 respectively. The assessee carries on the business of film distribution under the name and style of M/s. Amar Jyoti Pictures. On 4th August, 1984 the assessee entered into an agreement with M/s. Guru Dutt Film Pvt. Ltd. Under the aforesaid agreement the assessee was appointed distributors of film 'Bindiya Chamkegi'. There are various conditions relating to the appointment of the assessee as distributors, but they are not very relevant for the purpose of the present appeal. Since the distributorship agreement entailed a large financial out-lay, the assessee entered into two agreements, one dated 23-8-1984 with M/s.Usha Movies and the other dated 24-8-1984 with M/s. Amar J...
Smt. Tara Sundari Ghosh Vs. Smt. Chhayarani Dandapath
Court: Kolkata
Decided on: Oct-03-1994
Reported in: AIR1995Cal123
ORDER1. This appeal is directed against the judgment and decree dated 13th June, 1986 passed in Title Appeal No. 679 of 1985 by the Additional District Judge, 6th Court, Alipore whereby the learned Additional District Judge confirmed the judgment and decree passed by the Munsif, 1st Additional Court, Alipore on 31st May, 1985 in Title Suit No. 19 of 1983, in part.2. The facts of the case, as could be culled from the record, is that the suit premises originally belong to one Sulekha Pal. The said Sulekha Pal inducted one Akkari Ghosh astenant in respect of 2 rooms and a kitchenalong with a joint user of privy in the suitpremises at a monthly rental of Rs. 35/-payable according to English CalendarMonth.3. The said Sri Akkari Ghosh died leaving behind his wife, the present appellant, seven sons and several daughters as his heirs and legal representatives. It has further been alleged in the plaint that on request by the sons and daughters of Akkari Ghosh the said Smt. Sulekha Pal accepted ...
Sushila Jaiswal Vs. C.E.S.C. Ltd. and Others
Court: Kolkata
Decided on: Oct-03-1994
Reported in: AIR1995Cal186
ORDER1. This writ application is directed for cancellation of an electric bill raised by the C.E.S.C. Ltd., for the month of March, 1990 and for necessary direction to submit correct bill after testing meter.2. The petitioner's case is that she is the owner of a factory with six workers working therein She was sanctioned power load of 52.3 H.P. and that she was consuming the power daily for four hours. She alleged that the reading of the meter in January 1989 was 72959 and in November, 1989 reading in the said meter was 76843. Thus the amount of electricity consumed from January 1989 till November, 1989 in her meter was 3884 units, the value of which would have been Rs. 4272.40 P. A complaint was made by the petitioner on the allegation of the meter was running defectively. Thereafter on March1990, the respondents recorded the meter reading as 117028 without any basis and recorded the consumption as 40,185 units which includes the bill from October, 1989 to January, 1990. The petitione...
Sukumar Mukhopadhyay Vs. T.D. Karamchandani
Court: Kolkata
Decided on: Oct-03-1994
Reported in: 1995CriLJ1610
K.C. Agrawal, C.J.1. As directed by the judgment dated 3-10-94 we are recording our reasons for the decisions taken.2. This appeal under Section 19 of the Contempt of Courts Act has been preferred by Sukumar Mukhopadhyay against the judgment of a learned single Judge dated 12thJuly, 1989 convicting him for Contempt committed by not supplying the copies of the documents to the respondent T.D. Karamchandani.3. Briefly stated the facts are that T.D. Karamchandani (since deceased) was the Superintendent of Customs (Preventive) at the material time. He moved a writ petition in the Calcutta High Court challenging initiation of the departmental proceedings against him on 6th August, 1984. This Court directed the Excise and Customs Department to give inspection/supply copies of the documents demanded by the respondent (hereinafter referred to as the deceased).The relevant portion of the order dated 6th August, 1984 is quoted below :'The respondent shall be at liberty to proceed with the impugn...
Kausar Ali Gazi Vs. the State
Court: Kolkata
Decided on: Oct-03-1994
Reported in: 1996CriLJ1745
R. Bhattacharyya, J.1. This Criminal Appeal is directed against the order of conviction and sentence passed by the learned Additional Sessions Judge, 11th Court, Alipore, in case No. 1(9) 90/SC 42(5)/90 under Sections 302/34 of the I.P.C., sentencing the accused to life imprisonment in addition to payment of fine of Rs. 2,000/-, in default, R I. for one year.2. The sensitive facts of the Appeal before us are that on 7-8-86 at 8.30 a.m., an information was laid with the P. S. Hasnabad about the death of one Md. Azir Rahaman which gave birth to a suspicion. Since the author of the crime was unknown, the police registered a case being U.D. Case No. 20 of the said P. S. on 7-8-86. The investigating was set into motion on the commencement of the U. D. Case.3. The maker of the written complaint, the village Pradhan, was summoned by the villagers to attend the house of Khalirum Rahaman Gazi as he was informed about the unnatural death of Aziar Rahaman Gazi. He found in the locale the dead bod...
Abdul Barek Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Oct-03-1994
Reported in: 1996CriLJ1837
R. Bhattacharyya, J.1. This Criminal Appeal is directed against the order of conviction dated 17-12-1993, under Sections 498A and 302 of the IPC passed by the learned. Sessions Judge, Malda in Sessions Trial No. 10 of 1993, arising out of Sessions Case No. 3 of 1992, convicting the accused and sentenced him to suffer R.I. for three years sentencing him further to pay fine of Rs. 2,000/- in default, R.I. for six months and also convicted him for life imprisonment making him liable to pay fine of Rs. 4,000/-, in default to suffer R.I. for one year more. Both the sentences are to run concurrently.2. To get a grip of the facts in order to decide the fate of this case, we advert to discuss the facts of this case in a nutshell.3. The instant case was initiated against the accused under Sections 498 and 302 of the IPC for having committed an offence of torture inflicted upon the wife coupled with an allegation of having committed the murder of Renu Bibi, the wife of the accused. The victim wa...
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