Kolkata Court September 1996 Judgments
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Pradipta Basu Roy Chowdhury Vs. Smt. Babita Basu Roy Chowdhury and ors ...
Court: Kolkata
Decided on: Sep-19-1996
Reported in: II(1997)DMC15
Asish Baran Mukherjee, J.1. The revisional application arises out of G.R. Case No. 164 of 1995 pending before the Sub-Divisional Judicial Magistrate, Barrackpore under Sections 403/406, IPC.2. In course of the revisional application under Section 482, Cr. P.C. the petitioner has alleged that he married O.P. No, 1 on 7.8.1993 under the Special Marriage Act and the social marriage was held on 18.1.1994. After the marriage they started to reside in the residence of the petitioner situated at P.S. Thakurpukur, District 24-Parganas (South). On 11.2.1994 the petitioner and his wife left for U.S.A. On 7.8.1994 the O.P. No. 1 returned from U.S.A. alone and started to live at her father's place. On 10.10.1994 the O.P. No. 1 filed a petition of complaint under Section 498A, IPC and filed the same before the learned C.J.M., Barasat and accordingly, Noapara P.S. Case No. 157 of 1994 dated 19.10.1994 was started. The same is pending.3. On 27.1.1995 the O.P. No. 1 filed another application for alleg...
State of West Bengal Vs. Shyamal Chatterjee and ors.
Court: Kolkata
Decided on: Sep-19-1996
Reported in: (1997)1CALLT283(HC)
Asish Baran Mukherjee, J. 1. This revisional application has been preferred by the State of West Bengal against the order dated 24.4.95 passed by the Sub-divisional Judicial Magistrate, Chandannagore in G.R. Case No. 396 of 1992 (Singur P.S. Case No. 71 dated 19.5.92). 2. On the basis of an FIR lodged on 19.5.92 against the accused opposite parties the instant Singur P.S. Case was started under Section 419/420/468/471/120B IPC. The accused opposite parties were brought under arrest and produced before the Sub-Divisional Judicial Magistrate on 21.5.92. The investigating officer from time to time made prayers for time for submission of report in final form and the time was extended up to 2.6.94 and charge sheet was submitted on 28.5.94 and placed before the Sub-Divisional Judicial Magistrate on 2.6.94 when he look cognizance of the offence. An application under Section 167(5) Cr PC was filed on behalf of the accused opposite parties and the learned S.D.J.M. by order dated 24.4.95 allowed...
Commissioner of Gift-tax and anr. Vs. Bireswar Sarkar and anr.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: (1997)1CALLT176(HC),1996(2)CHN279,[1997]223ITR411(Cal)
V.K. Gupta, J.1. The two appellants, namely, the Commissioner of Gift-tax, and the Gift-tax Officer, have come up in appeal against a judgment delivered on April 7, 1993, in Matter No. 539 of 1988 (Bireswar Sarkar v. GTO : [1997]223ITR404(Cal) ), by a learned single judge of this court regarding the validity of a notice issued under Section 16 of the Gift-tax Act, 1958. It appears that the respondent, Bireswar Sarkar, feeling aggrieved by the issuance of a notice under Section 16 of the Gift-tax Act for the assessment year 1982-83 moved a writ application under article 226 of the Constitution of India in this court, vide judgment dated April 7, 1993, a learned single judge of this court by allowing the writ application of the respondent quashed and set aside the impugned notice in the writ application.2. Even though the judgment under appeal was passed on April 7, 1993, the present appeal was filed on September 11, 1995. As per the noting and report submitted by the Superintendent, App...
Commissioner of Income-tax Vs. D.P.S (i.) Pvt. Ltd.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: (1997)1CALLT286(HC),[1996]222ITR371(Cal)
V.K. Gupta, J.1. By this common judgment, we propose to dispose of the two income-tax references, being Income-tax Reference No. 60 of 1992 and Income-tax Reference No. 128 of 1993. The same question of law in both the references has been referred for our opinion. The question reads as under : 'Whether, on the facts and in the circumstances of the case and on a correct interpretation of the relevant rules for the allowance of extra-shift allowance under the Income-tax Rules, 1962, the Tribunal was justified in law in holding that data processing machine, central air-conditioning plant and air-conditioners are entitled to extra-shift allowance though the words NESA (No Extra Shift Allowance) are inscribed against such of the above machinery or plant in the said Rules ?'2. Under Rule 5 of the Income-tax Rules, 1962, an assessee is entitled to claim depreciation allowance in respect of depreciation of buildings, machinery, plant or furniture as may be included at the percentages specified...
indo Asahi Glass Company and anr. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: [1996]222ITR534(Cal)
V.K. Gupta, J.1. This appeal by the appellants, Indo Asahi Glass Company Ltd., and Shri Purnendu Narain Roy, director of Indo Asahi Glass Company Limited, is against the judgment and order dated July 18, 1996, in C. O. No. 8405(W) of 1996, passed by the learned single judge of this court disposing of the writ application filed by the appellants challenging the legality and validity of a show-cause notice, dated May 16, 1996, issued by respondent No. 1, Income-tax Officer (TDS), Ward-21(1), Calcutta.2. The appellants have entered into a collaboration agreement with Asahi Glass Company Ltd., a company incorporated in Japan, with regard to manufacture of sheet glass in India. The collaboration agreement was executed on May 20, 1983, between the appellants and the aforesaid Asahi Company Ltd. It appears that the appellants engaged some Japanese nationals as their technical personnel for manufacturing operations and also obtained the requisite permission from the Government of India and the...
Brooke Bond Lipton India Ltd. Vs. Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: [1996]222ITR540(Cal)
V.K. Gupta, J.1. This appeal against the judgment of the learned single judge of this court passed on July 16, 1990, has been filed by Brooke Bond Lipton India Ltd., an existing public company incorporated underthe Companies Act, 1956, and having its registered office at Brooke House, Calcutta.2. Tea Estates India Limited was a company in existence prior to the year 1993, and was engaged in the business of growing green tea leaves in its tea gardens and manufacturing black tea and selling the same in the market. The method of accounting of the said company was mercantile and the accounting period of this was the financial year. This company was a regular income-tax assesses under the Income-tax Act, 1961, and was being assessed by the Income-tax Department, Sector-10, Calcutta, for all the relevant assessment years including the assessment year 1993-94. It is claimed that in computing the taxable income, Tea Estates India Limited was entitled to benefits under the provisions of Section...
indo Asahi Glass Co. and anr. Vs. Income Tax Officer and ors.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: (1997)137CTR(Cal)505
V. K. GUPTA, J. :This appeal by the appellants, Indo Asahi Glass Co. Ltd., and Shri Purnendu Narain Roy, director of Indo Asahi Glass Co. Ltd., is against the judgment and order dt. 18th July, 1996, in CO No 8405(W) of 1996, passed by the learned single judge of this Court disposing of the writ application filed by the appellants challenging the legality and validity of a show-cause notice, dt. 16th May, 1996, issued by respondent No. 1, ITO (TDS), Ward-21(1), Calcutta.2. The appellants have entered into a collaboration agreement with Asahi Glass Co. Ltd., a company incorporated in Japan, with regard to manufacture of sheet glass in India. The collaboration agreement was executed on 20th May, 1983, between the appellants and the aforesaid Asahi Co. Ltd. It appears that the appellants engaged some Japanese nationals as their technical personnel for manufacturing operations and also obtained the requisite permission from the Govt. of India and the Reserve Bank of India for such engagemen...
Brooke Bond Lipton India Ltd. Vs. Commissioner of Income Tax and ors.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: (1997)137CTR(Cal)579
V. K. GUPTA, J. :This appeal against the judgment of the learned single judge of this Court passed on 16th July, 1996, has been filed by Brooke Bond Lipton India Ltd., an existing public company incorporated under the Companies Act, 1956, and having its registered office at Brooke House, Calcutta.2. Tea Estates India Ltd. was a company in existence prior to the year 1993, and was engaged in the business of growing green tea leaves in its tea gardens and manufacturing black tea and selling the same in the market. The method of accounting of the said company was mercantile and the accounting period of this was the financial year. This company was a regular income-tax assessee under the IT Act, 1961, and was being assessed by the IT Department, Sector-10, Calcutta, for all the relevant assessment years including the asst. yr. 1993-94. It is claimed that in computing the taxable income, Tea Estates India Ltd. was entitled to benefits under the provisions of s. 32AB and s. 33AB of the IT Ac...
Commissioner of Gift Tax and anr. Vs. Bireswar Sarkar and anr.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: (1997)139CTR(Cal)144
V. K. GUPTA, J. :The two appellants, namely, the CGT, Gift-tax and the GTO, have come up in appeal against a judgment delivered on 7th April, 1993, in Matter No. 539 of 1988 [since reported as Bireswar Sarkar vs . GTO : [1997]223ITR404(Cal) ], by a learned single judge of this Court regarding the validity of a notice issued under s. 16 of the GT Act, 1958. It appears that the respondent, Bireswar Sarkar, feeling aggrieved by the issuance of a notice under s. 16 of the GT Act for the asst. yr. 1982-83 moved a writ application under Art. 226 of the Constitution of India in this Court, vide judgment dt. 7th April, 1993, a learned single judge of this Court by allowing the writ application of the respondent quashed and set aside the impugned notice in the writ application.2. Even though the judgment under appeal was passed on 7th April, 1993, the present appeal was filed on 11th Sept., 1995. As per the noting and report submitted by the Superintendent, Appeals Section (Original Side) of th...
Commissioner of Income Tax Vs. D. P. S. (i) (P) Ltd.
Court: Kolkata
Decided on: Sep-17-1996
Reported in: (1997)140CTR(Cal)556
V. K. GUPTA, J. :By this common judgment we propose to dispose of the two income-tax references, being IT Ref. No. 60 of 1992 and IT Ref. No. 128 of 1993. The same question of law in both the references has been referred for our opinion. The question reads as under :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of the relevant rules for the allowance of extra-shift allowance under the IT Rules, 1962, the Tribunal was justified in law in holding that data processing machine, central air-conditioning plant and air-conditioners are entitled to extra-shift allowance though the words NESA (No Extra Shift Allowance) are inscribed against such of the above machinery or plant in the said Rules ?'2. Under r. 5 of the IT Rules, 1962, an assessee is entitled to claim depreciation allowance in respect of depreciation of buildings, machinery, plant or furniture as may be included at the percentages specified in the second column of the Table in Part I o...
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