Kolkata Court February 1994 Judgments
Deputy Commissioner of Vs. Schlumberger Seaco Inc.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-28-1994
Reported in: (1994)50ITD348(Kol.)
1. The appeals are by the Revenue. The assessee is a non-resident company. In respect of the assessment years 1983-84, 1984-85 and 1986-87, the appeals arise out of the orders passed by the ITO under Section 154 of the I.T. Act. In respect of the assessment year 1987-88 the appeal arises out of the assessment made under Section 143(3) of the I.T. Act.2. The assessee entered into contracts with ONGC and Oil India Ltd. (OIL). These contracts related to certain services to be rendered by the assessee in respect of on-shore explanatory wells owned by ONGC and OIL located in the eastern and central region of India. The contract with ONGC was made on 21-2-1985. The contract with OIL was made on 26-11-1987 to take effect from 1-1-1986. The assessments for the assessment years 1983-84, 1984-85 and 1986-87 were made prior to the introduction of Section 44BB of the I.T. Act by the Finance Act, 1987 which made the said section applicable with retrospective effect from 1-4-1983, i.e., from the as...
Tag this Judgment!In Re: Bojoy Raj JaIn and Others
Court: Kolkata
Decided on: Feb-28-1994
Reported in: AIR1994Cal216,99CWN689
ORDER1. In this writ petition the writ petitioners have challenged the Memo No. C6020/Con dated 14-10-93, issued by the District Magistrate, North 24-Parganas in purported exercise of powers conferred upon him u/ S. 548(2) of the Bengal Municipal Act, 1932 and the consequential Order dated 21-10-93 issued by the Chairman, BarranagarMunicipality suspending construction of building at premises 59, Kalicharan Ghosh Road, according to the building plan sanctioned by the Barranagar Municipality on 5-6-1993.2. The facts, inter alia, leading to this writ petition are that the petitioners are the owners diverse portions of premises No. 59 Kalicharan Ghosh Road, Calcutta-700 050.3. Originally the said premises belonged to Sri Ajoy Kumar Das and 21 others. Total area of land comprised in the said premises is 36988.36 sq. mtrs. Out of the said 36988.36 sq. mtrs. the petitioners have purchased 24090 sq. mtrs.4. The erstwhile owners of the said premises filed returns under Section 6(i) of the Urban...
Tag this Judgment!Collector of Customs Vs. Kishan Kumar Daga
Court: Kolkata
Decided on: Feb-28-1994
Reported in: 1994(74)ELT575(Cal)
ORDER1. The matter is adjourned for a fortnight from date (15-3-1994). The adjudication proceeding has been delayed beyond all reasonable limits. The assessment of duty initially took place on 18-9-1992 for an associated value of Rs. 14,990.32 which was paid on that date. The show cause notice was issued on 18th March, 1993. The case of the writ petitioner is that they duly replied to the show-cause notice on the scheduled date of hearing i.e. 30th July, 1993. The Collector of Customs could not be found and the case was not heard. The writ petitioner waited till January, 1994. Before moving this court the Collector of Customs did not find time to hear the case. Even then Ajoy Nath Ray, J. passed an order on 19-1-1994 to clear the goods on the basis of an undertaking to pay whatever duty they assessed in the adjudication proceeding given on behalf of the writ petitioner. But that was not done. Stay of the operation of that order was not obtained from the court. The Customs Authorities a...
Tag this Judgment!Deputy Commissioner of Income Tax Vs. Chlumberger Seaco Inc.
Court: Kolkata
Decided on: Feb-28-1994
Reported in: (1995)51TTJ(Cal)72
ORDERR.V. EASWAR, J.M. :The appeals are by the Revenue. The assessee is non-resident company. In respect of the asst. yrs. 1983-84, 1984-85 and 1986-87, the appeals arise out of the orders passed by the ITO under S. 154 of the IT Act. In respect of the asst. yr. 1987-88 the appeal arises out of the assessment made under S. 143(3) of the IT Act.2. The assessee entered into contracts with ONGC and Oil India Ltd. (OIL). These contracts related to certain services to be rendered by the assessee in respect of on-shore exploratory wells owned by ONGC and OIL located in the eastern and central region of India. The contract with ONGC was made on 21st Feb., 1985. The contract with OIL was made on 26th Nov., 1987 to take effect from 1st Jan., 1986. The assessments for the asst. yrs. 1983-84, 1984-85 and 1986-87 were made prior to the introduction of S. 44BB of the IT Act by the Finance Act, 1987, which made the said section applicable with retrospective effect from 1st April, 1983, i.e., from th...
Tag this Judgment!Ananda Marga Pracharaka Sangha Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-25-1994
Reported in: [1996]218ITR254(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following questions of law have been referred by the Tribunal :'1. Whether, on the facts and in the circumstances of the case and on a true and correct interpretation of the relevant provisions of the Income-tax Act, 1961, the Tribunal was legally justified in holding that the assessee is not entitled to the exemption under Section 11 of the Income-tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case and on a true and correct interpretation of the relevant provisions of the Act, the Tribunal was justified in holding that the assessee is not entitled to the exemption under Section 11 of the Income-tax Act, 1961, on the ground of subsequent grant of registration under Section 12A 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 that the provision of Section 13(1)(c) of the Income-tax ...
Tag this Judgment!Indian Oxygen Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-25-1994
Reported in: (1995)123CTR(Cal)224,[1994]210ITR274(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 to this court :Reference Application No. 487/(Cal) of 1087 : (At the instance of the assessee) : '1. Whether the Tribunal was right in holding that reimbursement of medical expenses paid to the director employees in cash and hospitalisation expenses came within the purview of the expression 'remuneration, benefit or amenity' under Section 40(c) of the Income-tax Act ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that reimbursement of medical expenses paid in cash to its employees was 'salary' for the purpose of Section 40A(5) of the Income-tax Act ? 3. Whether the Tribunal was right in holding that expenses incurred on publication of the chairman's speech in newspapers and journals came within the ambit of Section 37(3A) of the Income-tax Act? 4. Whether, on the facts and in the ...
Tag this Judgment!Commissioner of Wealth-tax Vs. K.A.G. Aratoon (Executor to the Estate ...
Court: Kolkata
Decided on: Feb-25-1994
Reported in: [1994]210ITR346(Cal)
Ajit K. Sengupta, J.1. In this reference, under Section 27(3) of the Wealth-tax Act, 1957, made at the instance of the Revenue, the following questions are referred by the Tribunal for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that the assessee though vested with power of appointment by the will left by the testator could have been assessed only in respect of the value of her life interest in the income of the trust for the purpose of wealth-tax assessment ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the power of appointment vested with the assessee by the will of the testator does not constitute an asset within the meaning of Section 2(e) of the Wealth-tax Act ? (3) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the will in question, the Tribunal was right in law in directin...
Tag this Judgment!Commissioner of Income-tax Vs. East India Hotels Ltd.
Court: Kolkata
Decided on: Feb-25-1994
Reported in: 1994(48)ECC22,[1994]209ITR854(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that Assessing Officer's order in respect of the following claims was not erroneous in so far as it was prejudicial to the interests of the Revenue and thereby vacating the order of the Commissioner under Section 263 of the Income-tax Act, 1961 : (i) Extra depreciation of Rs. 40,59,139 on plant and machinery used in hotel.(ii) Benefit under Section 80J of the Income-tax Act on flight catering unit at Palam Airport, New Delhi.' 2. The question is one but has two distinct and separate limbs, the first one relating to the admissibility of the claim of extra depreciation on plant and machinery and the second one relating to eligibility for the benefit under Section 80J.3. The facts as found by the Tribunal relating to the extra depreciation al...
Tag this Judgment!Asit Kumar Ghosh Vs. Wealth-tax Officer and ors.
Court: Kolkata
Decided on: Feb-25-1994
Reported in: [1994]210ITR855(Cal)
Ajoy Nath Ray, J.1. This is a writ application challenging a notice dated May 20, 1992, for reopening the wealth-tax assessment of the petitioner for the assessment year 1983-84, which had been completed by an order dated March 22, 1988.2. The notice itself is in a prototype printed form and does not, as the unfortunate custom is, disclose the reason for reopening.3. Such disclosure is, however, to come at least in the affidavit-in-opposition and it has so been put forward. It has been said that for the next assessment year, i.e., assessment year 1984-85, the valuation of real property of the writ petitioner has been made at the figure of Rs. 1.59 crores whereas the accepted valuation for the assessment year in question was of the order of Rs. 12 lakhs. This is said to be a ground (indeed it is the main ground) of reopening.4. The affidavit-in-opposition contains serious erroneous statements in that it is alleged that the return of wealth for the assessment year1983-84 was filed by the...
Tag this Judgment!Dipak Kumar Chatterjee Vs. Smt. Leena Chatterjee
Court: Kolkata
Decided on: Feb-25-1994
Reported in: II(1994)DMC155
A.K. Dutta, J.1. By the instant Revisional Application under Section 401, read with Section 482 of the Code of Criminal Procedure (hereinafter shortened into Code), the petitioner-husband (hereinafter referred to as husband) has prayed the Court for quashing and/or setting aside the Order No. 75 dated 16.11.92 passed by the Chief Judicial Magistrate at Howrah in Misc. Case No. 773 of 1985 before him directing him (husband) to pay the arrears of maintenance to the petitioner-wife in terms thereof, on the grounds set forth therein.2. The facts giving arise to the instant Revisional Application may shortly be stated as follows :3. The parties were married according to Hindu Rites on 13.12.65. But they could not live together for long. The opposite-party-wife (hereinafter referred to as wife) had filed an application for maintenance against the husband under Section 125 of the Code on 6.9.1985, in the circumstances stated therein, on the ground that the husband had refused and neglected to...
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