Kolkata Court September 1994 Judgments
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Deputy Commissioner of Vs. Anand Prakash Goenka
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-30-1994
Reported in: (1995)52ITD73(Kol.)
1. This appeal is instituted by the revenue against the order of the CIT (Appeals) for the assessment year 1979-80 on the following grounds: (1) That on the facts and in the circumstances of the case, the learned CIT (Appeals) erred in deleting the addition of Rs. 2,20,000 made as income from undisclosed sources under Section 69 of the Income-tax Act, 1961. (2) That on the facts and in the circumstances of the case, the learned CIT (Appeals) erred in holding that loans should be treated as genuine since the assessee has filed loan confirmation certificates showing names and Income-tax file nos. of the loan creditors and in that view in directing the Assessing Officer to allow interest paid Rs. 20,703.2. Briefly stated, the facts of this case are that the original assessment in this case for the assessment year 1979-80 was completed under Section 143(3) on 16-3-1982 and the total income was determined at Rs. 802 against the loss of Rs. 1780 declared by the assessee in the return filed ...
Batuk Nath Bhattacharjee Vs. Commissioner of Gift-tax and ors.
Court: Kolkata
Decided on: Sep-30-1994
Reported in: [1996]217ITR434(Cal)
ORDER--Valuation of unquoted shares under break-up method.Ratio :Valuation of unquoted equity shares of a company under break-up method by Gift Tax Officer is neither erroneous nor prejudicial to interests of revenue, revision of order not valid. Held :(i) Section 24(2) can be invoked only in a case where the assessment order passed by the Gift Tax Officer is erroneous in law and prejudicial to the interests of the revenue. Both are conditions precedent to the invocation of the provisions of section 24(2). None of these conditions is satisfied in this case. (ii) The Gift Tax Officer considered all the relevant aspects, discussed the whole case, examined the balance-sheet of the company as well as the valuation report of the chartered accountant in respect of the valuation of shares and found that the valuation of shares for gift-tax purposes was correctly determined in accordance with rule 1D of the Wealth Tax Rules, 1957. This cannot be said to be a cryptic order or an order passed wi...
Dwarkanath Chatterjee and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Sep-30-1994
Reported in: (1995)127CTR(Cal)116,[1995]213ITR470(Cal)
Tarun Chatterjee, J.1. Writ petitioners Nos. 1 to 5 are the joint owners of the premises Nos. 9, 7/1A and 7/1B, Lovelock Place, Calcutta-700 009 (hereinafter referred to collectively as the said premises). Writ petitioner No. 6 has entered into an agreement on January 28, 1994, with the writ petitioners Nos. 1 to 5 to develop the said premises. By the Finance Act, 1986, with effect from October 1, 1986, Chapter XX-C consisting of Sections 269U to 269UO was inserted in the Income-tax Act, 1961, with the object of inducing the transferors and the transferees to declare the full amount of consideration in their agreements for transfer. Section 269UC of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') provides as follows :'(1) Notwithstanding anything contained in the Transfer of Property Act, 1882 (4 of 1882), or in any other law for the time being in force, no transfer of any immovable property of such value exceeding ten lakh rupees as may be prescribed, shall be effected...
Andrew Yule and Company Limited and Its Group (Calcutta Region) Cleric ...
Court: Kolkata
Decided on: Sep-30-1994
Reported in: [1995(71)FLR518],(1996)ILLJ524Cal
Nripendra Kumar Bhattacharyya, J.1. The present appeal is directed at the instance of the appellant herein against the order dated January 18, 1994 passed in Matter No. 1991 (Andrew Yule and Company Ltd. v. State of West Bengal) by Dilip Kumar Basu. J. whereby the learned Judge granted an interim order restraining the respondent from giving effect or further effect to the order of reference being No. 1729-IR/IR/lI-L/155/90, dated November 2, 1993 (Annexure H to the writ petition), until further order. The respondents were further restrained from proceeding with the case No. VIII-212 of 1993 until further orders. Liberty was given to the respondents to apply for variation and/or modification of the interim order with notice.2. The fact giving rise to this appeal is that the appellant company is an existing company within the meaning of Companies Act. 1956 and the Company was carrying business of manufacturer, producer and supplier of tea, different electrical goods, electrical air pollu...
The United India Insurance Co. Ltd. Vs. Partha Sarathi Banerjee and or ...
Court: Kolkata
Decided on: Sep-30-1994
Reported in: (1996)1CALLT200(HC)
Satyabrata Sinha, J.1. This appeal is directed against a judgement and order dated 10th March, 1994, passed by a learned single Judge of this Court in C. O. No. 8215 (W) of 1994, whereby and whereunder the writ petition filed by the writ petitioner/respondent No. 1 questioning an order of discharge dated 23rd February 1990, as contained in Annexure 'C to the writ petition was allowed and the appellant company was directed to allow the writ petitioner to Join his services forthwith and confirm the petitioner as he had fulfilled the pre-condition for getting confirmation. It was further directed that the writ petitioner would be entitled to be paid full salary during the intervening period. 2. The fact of the matter lies in a very narrow compass. 3. The writ petitioner/respondent No. 1 was appointed as a Probationary Development Officer at Chandil attached to Jamshedpur Branch under Ranchi Divisional Office, by an offer of appointment dated 18/22-2-88. In the said letter of appointment, ...
Narayan Kumar Mitra and Others Vs. State of West Bengal and Others
Court: Kolkata
Decided on: Sep-27-1994
Reported in: AIR1995Cal119,(1995)1CALLT166(HC)
ORDER1. Petitioners who are said to be temporary permit holders in respect of Route No. SD-4 were issued permit by respondent No. 4 have approached this Court under Art. 226 of the Constitution seeking a relief of Mandamus directing the respondents not to issue or grant any further stage carriage permit in respect of route in question in excess of the existing fleet strength of 26 buses. They have further claimed to withdraw the resolution passed by the Regional Transport Authority to increase the strength and to issue permit on the basis of the said resolution.2. Brief facts stated in the writ petition are as follows:Petitioners allege themselves to be the holders of temporary stage carriage permit purchased their vehicles and they were plying their vehicles on the route in question. According to them there is a sanctioned fleet strength of 26 vehicles. Petitioners were granted permit which was renewed from time to time extending the period of validity of the permit. Subsequently, whi...
Union of India and Others Vs. M/S. Binani Consultants (P) Ltd. and Ano ...
Court: Kolkata
Decided on: Sep-27-1994
Reported in: AIR1995Cal234,(1995)1CALLT66(HC),1995(1)CHN8,99CWN119
ORDERBhagabati Prasad Banerjee J.1. This is an appeal against the judgment dated 19th of August, 1993, allowing the writ application and directing the appellant to reconnect the telephone lines of the respondent which were disconnected for non-payment of pay phone bills, and to accept the call charges on the basis of original agreement. The appellants were also restrained from reducing the rate of commission of the writ petitioner/opposite parties. Further, the appellants have been restrained from reducing the billing period from monthly to fortnightly and from charging any additional security deposit except in accordance with the terms and conditions of the agreement in question.2. The writ petitioner/ opposite parties entered into an agreement with the Calcutta Telephone authorities for the purpose of acting as Operating Agency in respect of pay phones in the city of Calcutta. The relevant provision of the said agreement is as follows :--'The Operating Agency will be permitted to cha...
Sri Panchanan Manna Vs. Indian Oil Corporation Ltd. and ors.
Court: Kolkata
Decided on: Sep-27-1994
Reported in: (1996)IILLJ410Cal
Bhagabati Prasad Banerjee, J.This writ application was filed by the petitioner against an order of dismissal from service with effect from September 7, 1994, by an order passed on August 21, 1994, by Dr. T.K. Bhat-tacharjee. Additional Chief Medical Officer, Indian Oil Corporation Ltd. (Refinery & Pipelines Division Haldia Refinery)2. The petitioner was a cook-cum-bearer of the said corporation. The Indian Oil Corporation Ltd. is an undertaking of the Central Government and the composition is dominated by the representatives appointed by the Central Government and it is stated that the money required for running the said Corporation are, inter alia provided by the Central Government. It has been disputed that the said Corporation is not an instrumentality and agency and/or authority under Article 12 of the Constitution of India and is amenable to writ Jurisdiction.3. It was the duty of the petitioner to prepare food for the patients, to hospitalised guests, to serve meals and to mainta...
Arunendra Nath Banerjee Vs. Calcutta Municipal Corporation and ors.
Court: Kolkata
Decided on: Sep-26-1994
Reported in: (1995)1CALLT1(HC)
Satyabrata Sinha, J.1. The Court: The petitioner, in this application has, inter alia prayed for issuance of a writ of or in the nature of Mandamus directing the respondents to grant formal sanction of the building plan in terms of the recommendation of the Municipal Building Committee dated 30. 12. 88. 2. The fact of the matter lies in a very narrow compass. The petitioner who is the owner of the premises No. 39, Shakespeare Sarani, Calcutta filed an application for sanction] of the building plan before the Calcutta Municipal Corporation on 11.10.88. The Municipal Building Committee recommended the sanction of the said plan on 30.12.88. Prior thereto no objection relating to sanction of the building plan submitted by the petitioner was raised by the respondents. 3. The Municipal Building Committee in its meeting dated 30.12.1988 passed a resolution directing the petitioner to comply with certain requisitions recommended the proposed building plan for sanction, subject to fulfilment of...
Bimal Kumar Gayen and anr. Vs. the State and ors.
Court: Kolkata
Decided on: Sep-26-1994
Reported in: (1995)1CALLT23(HC)
Shyamal Kumar Sen, J.1. It is the case of the petitioners that the petitioner No. 1 is the eldest son and petitioner No. 2 is the widow of the deceased Santosh Kumar Gayen was died in harness on 23.2.1984. At that time the said Santosh Kumar Gayen, since deceased, was working as a Head teacher, Dera Rajkrishna Prathamik Vidyalaya under Pichaboni Circle under the District School Board (P.E.) Midnapore. The said Santosh Kumar Gayen, deceased, left behind him his wife, Smt. Sakuntala Gayen being the petitioner No. 2 and four unmarried daughters and three minor sons including petitioner No. 1 Bimal Kumar Gayen as his legal heirs. The Petitioner No. 2, widow of the aforesaid Santosh Kumar Gayen applied to the concerned authority i.e. the then District School Board, Midnapore for her appointment in her deceased husbands place on 23.4.1984 through the Sub-Inspector of Schools, Pichaboni Circle, Midnapore. The Petitioner No. 1 who is the eldest son of deceased Santosh Kumar Gayen was at that t...
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