Kolkata Court May 1995 Judgments
Singh Alloys and Steel Ltd. Vs. Deputy Commissioner of Income-tax.
Court: Kolkata
Decided on: May-31-1995
Reported in: [1995]55ITD13(Cal)
ORDERPer R. V. Easwar J.M. - This appeal filed by the assessee relates to the assessment year 1991-92, for which the accounting year ended on 31-3-1991. The appeal arises out of the assessment made under section 143(3) of the Act. The only issue in dispute is regarding the consequences arising from the applicability of the provisions of section 115J of the Act and their impact on the assessees right to carry forward and set off losses and allowances.2. We may start with a brief resume of the facts. The following unabsorbed depreciation/losses were available to the assessee for being brought forward to the assessment relating to the assessment year 1989-90 :Asst. yearAmount brought forward1983-84Rs. 1,53,8731986-87Rs. 13,28,9171987-88Rs. 14,45,356Total :Rs. 29,28,146The assessment for the assessment year 1989-90 was made by invoking the provisions of section 115J and the assessees total income in accordance therewith was determined at Rs. 9,74,816. For the assessment year 1990-91 also t...
Tag this Judgment!Sagar Bose Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-24-1995
Reported in: (1996)56ITD561(Kol.)
1. This is an appeal instituted by the assessee against the order of the CIT (Appeals) for the assessment year 1990-91.2. The assessee carries on business of manufacture and sale of spare parts, wagon components etc. and also acts as general order supplier under the name and style of M/s. BPM Engineering & Co. as sole proprietor. The first ground of appeal relates to the addition of a sum of Rs. 6,54,767 for the alleged bogus purchases by the assessing officer Assessing Officer (A.O.) and confirmation of the same by the CIT(A) without appreciating the full facts of the case.3. Briefly stated, the facts of the case are that during the course of assessment proceedings the Assessing Officer conducted certain enquiries through inspector about the purchases of goods from different concerns and it was found by him that seven parties are non-existent and not traceable at the addresses given by the assessee. The inspector reported that in three cases no Municipal number existed. The Asses...
Tag this Judgment!Ashoke Kumar Maiti Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-19-1995
Reported in: (1995)2CALLT176(HC),[1995(71)FLR986],1995LabIC2175,(1997)IIILLJ901Cal
Rabin Bhattacharyya, J. 1. To lit up the claim for compassionate appointment, the petitioner has sought for Mandamus and for other ancillary reliefs within the fold of writ application.2. However, to appreciate the controversy raised in this case by the contesting parties for compassionate appointment, a brief sketch of the facts is essential, in default, there will be an overwhelming confusion of facts and law.3. !n the revision, the facts canvassed by both the parties through the petition and the affidavit-in-opposition clearly show that both the brothers are battling over the compassionate appointment in the Panchayat projecting a competition of title as between the two claiming an appointment when their father who was a Dafadar of the Gram Panchayat in police station Chandipur, District Midnapore died in harness on September 19, 1992. It is needless to repeat that Basanta, since deceased was survived by his sons, daughter and widow and on the death of Basanta both the sons advanced...
Tag this Judgment!ila Sarkar Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-19-1995
Reported in: 100CWN483,[1996(74)FLR1993],(1996)IILLJ1122Cal
R. Bhattacharyya, J.1. The petitioner is sought to have explored the constitutional remedies m the shape of Mandamus, Certiorari and other appropriate reliefs under the womb of writ for compassionate appointment.2. To understand the contentions, a few antecedent facts need be stated;3. Narayan Chandra Sarkar, since deceased, was an erstwhile primary teacher of Dakhin Chakra Circle who died in harness on July 31, 1981. He was survived by his sons, daughters and widow The progenies of Late Narayan were all minors when he breathed his last There was no adequate means to their livelihood.4. In the predicament, compassionate appointment was longed for which was deferred or postponed on account of their minority. The D.I. of School, Birbhum, portrayed a rosy picture of her appointment on the footing that she would be absorbed in place of her father when she would come of age where time would not shield her appointment.5. The petitioner not only passed in the mean-time the Higher Secondary Ex...
Tag this Judgment!Safique Alam Alias Safi Vs. the State
Court: Kolkata
Decided on: May-19-1995
Reported in: (1995)2CALLT125(HC)
Rabin Bhattacharyya, J.1. This criminal Appeal is directed against the order of conviction and sentence passed by the 5th Court of Additional Sessions Judge, Alipore in S.T. No. 1(11)/1991 dated 16.1.92.2. Before addressing the point in issue, a brief outline of the case should be given to appreciate the points raised by the parties in the appeal.3. The profile of the prosecution case is that on 7.3.89 shortly after 3.30 p.m. a police officer entrusted with the round duty, in course of his: strolling within the jurisdiction of Beniapukur P.S.. surprisingly found one person standing who gave out his name as Safique Alam which roused suspicion suggesting commission of an offence.4. On search 3 small cellophane paper packets allegedly containing heroin in presence of the witnessess were recovered from his possession under a seizure list and duly attested by them. Subsequently, the packtes seized, on analysis, were found to be heroin.5. A case was started under Section 21 of the Narcotic D...
Tag this Judgment!Panchanan Karmakar and ors. Vs. Anandamoy Karmakar and ors.
Court: Kolkata
Decided on: May-19-1995
Reported in: (1995)2CALLT121(HC),99CWN1059
Rabin Bhattacharyya, J.1. This Civil revision is directed against Order, No. 13 dated 29.5.91 passed by the learned Additional District Judge, Midnapore in Civil Revision No. 58 of 1990. The revision preferred before the learned Court below erupted from an order passed by the learned Munsiff 3rd Court Midnapore in Title Suit No. 57 of 1990 where the learned Munsiff by his Order No. 39 dated 31.5.90 allowed a petition for local investigation of the suit property on the strength of an application preferred by the defendants or the opposite parties which has now become the all sore in the lis.2. The learned Court of revision of first instance in exercise if his. power under Section 115A of the Code of Civil Procedure of 1908 struck down the order of the learned Munsiff when this revision before this Court challenging the propriety and legality of the order impugned.3. Without entering into unnecessary details, the matter can be disposed of only on the legal premises.4. In revision, factua...
Tag this Judgment!Narayani Trading Concern Pvt. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: May-19-1995
Reported in: 1995(80)ELT263(Cal)
Altamas Kabir, J.1. The petitioner concern is engaged in importation of various goods into Nepal for consumption within the territory of Nepal.2. In course of its business activities, the petitioner concern claims to have entered into a contract with M/s. Yaquob Yousuf of Karachi, Pakistan, for supply of 32 Metric tonnes of white poppy seeds in 458 bags at Kathmandu, Nepal, through the Calcutta Port in transit to Birganj. Necessary invoice was accordingly raised and the said goods were shipped to Calcutta by M.V. Eagle Moon Breeze under Bill of Lading No. 5699581, dated 30th June, 1994.3. It appears that in view of the insular location of Nepal without access to any sea port, a Treaty of Transit, a Treaty of Trade and an Agreement of Co-operation to Control Unauthorised Trade were entered into between the Government of India and the Government of Nepal to facilitate traffic in transit through their territories and to prevent infringement and circumvention of the laws, rules and regulat...
Tag this Judgment!Safique Alam @ Safi Vs. the State
Court: Kolkata
Decided on: May-19-1995
Reported in: 1996(63)LC537(Calcutta)
ORDERRabin Bhattacharyya, J.1. This criminal appeal is directed against the order of conviction and sentence passed by the 5th Court of Additional Sessions Judge, Alipore in S.T. No. I(11)/1991 dated 16.1.1992.2. Before addressing the point in issue, a brief outline of the case should be given to appreciate the points raised by the parties in the appeal.3. The profile of the prosecution case is that on 7.3.1989 shortly after 3.30 p.m. a police officer entrusted with the round duty, in course of his strolling within the jurisdiction of Beniapukur P.S., surprisingly found one person standing the gave out his name as Safique Alam which roused suspicion suggesting commission of an offence.4. On search 3 small cellophane paper packets allegedly containing heroin in presence of the witnesses were recovered from his possession under seizure list and duly attested by them. Subsequently, the packets seized, on analysis, were found to be heroir.5. A case was stated under Section 21 of the Narcot...
Tag this Judgment!Kedar Nath Shaw Vs. Sultan Sheik Alias Sultan Ahmed
Court: Kolkata
Decided on: May-18-1995
Reported in: (1995)2CALLT265(HC)
Bijitendra Mohan Mitra, J.1. The present revisional application is directed against an order dated 19th July, 1994 passed by the learned 5th Bench, Court of Small Causes of Calcutta in Suit No. 178 of 1989. By the impugned order, an application under Section 144 of the Code of Civil Procedure was allowed on contest. The case that has been made out in the proceeding under Section 144 of the Code of Civil Procedure is that the plaintiff/petitioner managed to obtain an ex parte decree in respect of the suit property from the Bench of the Registrar, Small Causes Court, on 11th August, 1989 and ultimately got delivery of possession of the same on 1st December, 1989 through the Bailiff with the help of the police. Thereafter, on 22nd June, 1992, the defendant got the ex parte order set aside on contest by filing a petition under Order 9, Rule 13 read with Section 151 of the Code of Civil Procedure. The said proceeding under Order 9, Rule 13 was allowed and consequent thereto the suit was res...
Tag this Judgment!Subhajit Banerjee and Others Vs. State of West Bengal and Others
Court: Kolkata
Decided on: May-17-1995
Reported in: AIR1995Cal365,99CWN1090
ORDER1. The petitioners have moved this writ petition for stalling the proposed transfer of the factory/plant of the respondent No. 4, Pfizer Limited situate at Kalyani in favour of the respondent No 6. Lorrent Pharmaceutical Limited. The Pfizeris stated to be a manufacturing multinational and Pfizer Limited having its head office at Bombay is incorporated under the Companies Act and is engaged in the business of manufacture of Pharmaceutical products. The company has four units at four places in India, namely. Thane in Maharashtra, Kalyani in West Bengal, Ankleswar in Gujarat and Chandigarh in Punjab. It is the petitioners' case that athough the company has four units in India at four different places it is financially and functionally an integrated one. The factory of the Pfizer at Kalyani, it is the case of the petitioners, manufacture four items of pharmaceutical products including TINI and CCP. The three petitioners are technicians under the respondent No. 4, Pfizer Limited in its...
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