Kolkata Court November 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.
Machine Techno Sales Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-30-1994
Reported in: (1995)52ITD375(Kol.)
1. The assessee has instituted this appeal against the order of the CIT (Appeals) for the assessment year 1987-88.2. Ground Nos. 1, 2 & 3 relate to objection that the CIT(A) erred in confirming the assessment when the same was barred by limitation, when the notice under Section 148 issued was bad in law and when the return filed is to be treated as a return under Section 139(4) of the Income-tax Act, 1961 (in short 'the Act').3. Briefly stated the facts of this case are that the assessee failed to file return of income within the time allowed under Section 139(1) of the Act. The return in this case was due to be filed under Section 139(1) on 31-7-1987. No application for extension of time in Form No. 6 was filed by 31-7-1987. The application for extension of time in Form No. 6 is filed only on 3-8-1987 requesting for extension of time up to 31-10-1987. The reason given in Form No. 6 is that 'audit is in progress and finalisation of account was not complete'. The second application...
Haradhan Mitra Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-30-1994
Reported in: (1996)ILLJ550Cal
Altamas Kabir, J.1. Although, the question involved in this writ application relating to appointment on compassionate grounds had been considered even very recently both by the Hon'ble Supreme Court and the various High Courts, it is apparent that certain stay arose still exist, which require further consideration.2. The petitioner's father died while serving as a teacher in a local primary school. On his death, his elder son, namely, the petitioner's elder brother, was appointed as a teacher in his place on May 22, 1987, on compassionate grounds. While serving in the said school, the petitioner's elder brother also died a premature death on October, 1993, just about six years after his appointment. Being a bachelor, the petitioner's elder brother did not leave behind any wife or children, but his widowed mother and the petitioner, as his only near relations.3. According to the petitioner, both the petitioner's widowed mother and the petitioner were wholly dependent on the income, firs...
Sm. Usha Doshi and anr. Vs. Sm. Suprava Sundari Devi and ors.
Court: Kolkata
Decided on: Nov-30-1994
Reported in: (1994)2CALLT483(HC),99CWN260
Samir Kumar Mookherjee, J.1. The present appeal is at the instance of the substituted heirs of the sole defendant in a suit for eviction, which had been decreed ex parte on 2nd August, 1982, and for setting aside of which, inter alia, an application under Order 9, Rule 13 read with Section 151 of the Code of Civil procedure had been preferred, giving rise to Misc. Case No. 624 of 1982. The learned Munsiff, by the impugned Order, rejected the Misc. Case and such order is under challenge in the present Miscellaneous Appeal. The ground, which had been pleaded as sufficient cause for non-appearance of the sole defendant on the date the ex parte decree had been passed, appears to be intermittent insanity of the sole defendant, who has since died.2. It appears from the materials on record that on 12th April. 1982, an application was made on behalf of the defendant, on verification by the defendant's brother, bringing to the notice of Court, the alleged insanity and the Court fixed 21.4.82 fo...
Machino Techno Sales Ltd. Vs. Deputy Commissioner of Income Tax.
Court: Kolkata
Decided on: Nov-30-1994
Reported in: (1995)52TTJ(Cal)643
ORDERR. ACHARYA, A. M. :The assessee has instituted this appeal against the order of the CIT(A) for the asst. yr. 1987-88.2. Ground Nos. 1, 2 and 3 relate to objection that the CIT(A) erred in confirming the assessment when the same was barred by limitation, when the notice under S. 148 issued was bad in law and when the return filed is to be treated as a return under S. 139(4) of the IT Act, 1961 (in short the Act).3. Briefly stated the facts of this case are that the assessee failed to file return of income within the time allowed under S. 139(1) of the Act. The return in this case was due to be filed under S. 139(1) on 31st July, 1987. No application for extension of time in Form No. 6 was filed by 31st July, 1987. The application for extension of time in Form No. 6 is filed only on 3rd Aug., 1987 requesting for extension of time upto 31st Oct., 1987. The reason given in Form No. 6 is that 'audit is in progress and finalisation of account was not compete'. The second application for...
income-tax Officer Vs. A.C. Sarkar
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-29-1994
Reported in: (1995)52ITD614(Kol.)
1. This appeal has been instituted by the department against the order of the CIT(A) for the assessment year 1987-88 on the following grounds : 1. That on the facts and in the circumstances of the case, the Learned Commissioner of Income Tax (Appeals) erred in holding that the assessee cannot be held to be the owner of the amount of Rs. 1,60,000 received by him from his wife and the Income Tax Officer is at liberty to take action in this respect in the hands of the assessee's wife and in that view deleting the addition of Rs. 1,60,000 made as assessee's income from the undisclosed sources. 2. That on the facts and in the circumstances of the case, the order of the Learned Commissioner of Income Tax (Appeals) be vacated and the order of the Income Tax Officer be restored.2. While explaining the source of investment of Rs. 3,38,958 in house property at Delhi the assessee stated that he took a loan of Rs. 3,38,110 from his wife, Mrs. Aruna Sarkar. It was further explained that Mrs. Aruna...
Commissioner of Income-tax Vs. Shankar Ghosh
Court: Kolkata
Decided on: Nov-29-1994
Reported in: [1995]214ITR349(Cal)
K.C. Agarwal, C.J.1. At the instance of the Commissioner of Income-tax, the following two questions have been referred under Section 256(2) of the Income-tax Act, 1961 :' 1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the explanation of the assessee in respect of the cash credit of Rs. 50,000 was bona fide and all facts relating to the same were disclosed by the assessee so as to be covered by the proviso to Clause (B) of Explanation 1 to Section 271(1)(c) of the Income-tax Act, 1961, 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 deleting the penalty levied under Section 271(1)(c) of the Income-tax Act, 1961 ?' 2. We have heard counsel for the parties and are of the opinion that the argument by the, Department that the finding recorded by the Tribunal was perverse is not sustainable. We are, therefore, unable to accept the same. A finding is said...
Mona Das Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-29-1994
Reported in: (1995)1CALLT136(HC),99CWN1000
Gitesh Ranjan Bhattacharjee, J.1. This is an appeal preferred by the accused/convict Mona Das against the order of conviction under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (N.D.P.S. Act) and sentence of rigorous imprisonment for 10 years with a fine of Rs. 1 lakh, in. default, R. I. for two months more imposed by the learned Judge, Sixth Bench of the City Civil and Sessions Court, Calcutta by his order dated 25th February, 1991. The prosecution case in short is that on 15th June, 1986 between 11.30 p.m. and 11.40 p.m. the accused was found standing in front of 243A, A. P. C. Road and was searched by the Sub-Inspector of Police P.W. 4, Sri Chittaranjan Mukherjee who was attached to Bartala P.S. and 30 small packets of Cellophane paper containing heroin and weighing about 5 gms. were recovered and seized from the wearing garment of the accused in presence of witnesses.2. At this stage let us look to some relevant evidence on record. P.W. 4 is a Sub-inspecto...
Mona Das Vs. State of West Bengal
Court: Kolkata
Decided on: Nov-29-1994
Reported in: 1995(2)ALT(Cri)10,1995CriLJ2990
ORDERG.R. Bhattacharyajee, J.1. This is an appeal preferred by the accused/convict Mona Das against the order of conviction under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) and sentence of rigorous imprisonment for l0 years with a fine of Rs. 1 lakh, in default, RI for two months more imposed by the learned Judge, Sixth Bench of the City Civil and Sessions Court, Calcutta by his order dated 25th February, 1991. The prosecution case in short is that on 15th June, 1986, between 11.30 p. m. and 11.40 p.m. the accused was found standing in front of 243 A, APC Road and was searched by the Sub-Inspector of Police PW4 Shri Chittaranjan Mukherjee who was attached to Bartala P. S. and 30 small packets of Cellophane papers containing heroin and weighing about 5 gms. were recovered and seized from the wearing garment of the accused in presence of witnesses,.2. At this stage let us look to spme relevant evidence on record. PW4 is a Sub-Inspector of Police who...
Assistant Commissioner of Vs. B.M. Singh and Sons
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-24-1994
Reported in: (1995)52ITD207(Kol.)
1. The only ground in this appeal by the department is that on the facts and In the circumstances of the case the CIT (A) erred in directing the ITO to allow registration to the assessee-firm under Section 184(7) of the I.T. Act. The appeal arises this way. The assessee is a partnership firm consisting of five partners. In respect of the assessment year 1987-88 for which the accounting year ended on 31-3-1987 the ITO while completing the assessment passed an order under Section 186 of the Act along with the assessment order. In this order he stated that the assessee had earned a gain of Rs. 11,68,268 out of which a sum of Rs. 8 lacs was transferred to the general reserve and the balance only was transferred to the partners' capital accounts. The ITO thus came to the conclusion that the entire profits have not been divided which is a condition for getting registration. He therefore called upon the assessee to show cause as to why registration should not be cancelled. The assessee respo...
Pawan Kr. Ruia Vs. S.P.C.B.i. (Economic Offence Wing)
Court: Kolkata
Decided on: Nov-22-1994
Reported in: (1995)1CALLT10(HC),99CWN444
Gitesh Ranjan Bhattacharjee, J.1. The petitioners Shri Pawan Kumar Ruia filed this revisional application for quashing the investigations and proceedings in Case Nos. RC/12/EOW/86, RC13/EOW/86, RC/14/EOW/86 and RC/15/ EOW/86 all dated 17th December, 1986. All these proceedings were started under Sections 120B/420/468/471 I.P.C. and under Section 5(1)(d) read with Section 5(2) of Prevention of Corruption Act, 1947 on the basis of four separate F.I. Rs lodged by one Shri D. Kasiappan, Dy. General Manager of Tamil Nadu Marcantile Bank Limited, Calcutta. This revisional application was originally heard by a Division Bench of this court comprising of P. Khastgir and A.M. Sinha, JJ. the petitioner took the objection that the allegations made in the F.I. Rs are not true and at any rate do not, prima facie, make out any cognizable offence and as such the F.I. Rs and the investigations are liable to be quashed. A plea was also taken that the Central Bureau of Investigation (C.B.I.) with whom th...
- ‹ Prev
- 2
- Next ›
- Last »