Kolkata Court January 1997 Judgments
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Smt. Godawari Devi Sarawagi Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-13-1997
Reported in: (1997)61ITD412(Kol.)
1. The appeal is by the assessee and it is directed against the order of the C.W.T. passed under section 25(2) of the Wealth-tax Act.2. The assessee filed her wealth-tax return for the assessment year 1991-92 (valuation dated 31-3-1991) on 5-9-1992. In the statement of wealth accompanying the return, she disclosed the value of the vacant land at Chincholi, Bombay at Rs. 60,000 which was an estimate. The cost price of the land was Rs. 31,228 and this was also disclosed in the statement. The assessee also held land and building at Chiprupalli in Andhra Pradesh which were valued at Rs. 59,656. Together the aforesaid properties were disclosed at an aggregate Value of Rs. 1,19,656.3. On 30-10-1992 notice under section 16(2) was issued fixing the hearing on 9-11-1992. On the date of hearing the assessee was directed to file a valuation report in respect of the land as well as the jewellery and the case was adjourned to 17-12-1992. On 17-12-1992, the assessee's representative appeared and fi...
Prof. Chittaranjan Dasgupta Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-13-1997
Reported in: (1997)61ITD1(Kol.)
1. These appeals are instituted by the assessee against the order of the CIT(A) for the asst. yrs. 1979-80 to 1985-86 on the common grounds that the CIT(A) erred in confirming the imposition of penalty under s.271(1)(c) of the IT Act, 1961 without going through the facts of the case when the assessee did not have any mens rea to conceal the income and, therefore, the imposition of penalty is bad in law. Since common issues and common grounds are involved in these appeals, they are decided and disposed of together for the sake of convenience.2. In this case although the original assessment was completed the Assessing Officer (AO) subsequently found that the assessee received Rs. 5,664, Rs. 6,008 Rs. 8,981, Rs. 11,062, Rs. 3,640, Rs. 21,840 and Rs. 15,950 for the asst. yrs. 1979-80 to 1985-86 respectively, as royalty from Calcutta Book House (in short 'CBH') during the previous years relevant to these assessment years. The AO, therefore, reopened the assessments under s. 147 as the asse...
Prof. Chittaranjan Dasgupta Vs. Assistant Commissioner of Income Tax.
Court: Kolkata
Decided on: Jan-13-1997
Reported in: (1997)58TTJ(Cal)39
ORDERR. ACHARYA, A.M. :These appeals are instituted by the assessee against the order of the CIT(A) for the asst. yrs. 1979-80 to 1985-86 on the common grounds that the CIT(A) erred in confirming the imposition of penalty under s. 271(1)(c) of the IT Act, 1961 without going through the facts of the case when the assessee did not have any mens rea to conceal the income and, therefore, the imposition of penalty is bad in law. Since common issues and common grounds are involved in these appeals, they are decided and disposed of together for the sake of convenience.2. In this case although the original assessment was completed the Assessing Officer (AO) subsequently found that the assessee received Rs. 5,664, Rs. 6,008 Rs. 8,981, Rs. 11,062, Rs. 3,640, Rs. 21,840 and Rs. 15,950 for the asst. yrs. 1979-80 to 1985-86 respectively, as royalty from Calcutta Book House (in short CBH) during the previous years relevant to these assessment years. The AO, therefore, reopened the assessments under ...
Deputy Commissioner of Income-tax and ors. Vs. Central Concrete and Al ...
Court: Kolkata
Decided on: Jan-10-1997
Reported in: [1999]236ITR595(Cal)
Bhagabati Prosad Banerjee, J. 1. This is an appeal against the judgment and order dated January 14, 1994 (Central Concrete and Allied Products Ltd, v. Deputy CIT : [1994]210ITR506(Cal) ), passed by the learned trial judge making the rule absolute with a direction upon the appellants to pay the simple interest at the rate of 15 per cent, per annum from the date of deposit of the tax on behalf of the assessee-petitioner by way of 'tax deducted at source' by the person responsible for depositing such tax. 2. The facts of this case in short are that the writ petitioner/opposite party is a private limited company under the Companies Act which was converted into a public limited company by shares. The said company carries on a business in civil engineering and construction work. The method of accounting of the said company is mercantile and the said company is also a regular income-tax assessee under the Income-tax Act, 1961. The assessment year involved is 1988-89 corresponding to the accou...
Tapan Kumar Sinha Vs. West Bengal State Electricity Board and ors.
Court: Kolkata
Decided on: Jan-10-1997
Reported in: (1997)2CALLT71(HC)
Satya Brata Sinha, J.1. The petitioner in this application, Inter alia, has questioned a bill for a sum of Rs. 8,35,529.00 as contained in annexure 'C to the writ application towards late payment surcharage for the period 2.11.88 to 16.7.96.2. The fact of the matter is as follows:-The petitioner carries on business in partnership under the name and style of Sri Ramkrishna Cold Storage. The factory allegedly remains operative from 15th March to November 15 each year and an agreement was entered into by and between the petitioner and the respondent Board for supply of electrical energy to the petitioner's aforementioned Cold Storage for getting supply's of electrical energy wherefor admittedly a meter had been installed in January, 1987. The meter reading in respect of the said Cold Storage was found irregular and the petitioner challenged the correctness of the bills presented on the basis of such reading. The said writ application was registered as CO. No. 11930(W) of 1988. By an order...
J.C. Chakraborty and Co. and ors. Vs. Shantilal Rampuria and ors.
Court: Kolkata
Decided on: Jan-10-1997
Reported in: (1997)1CALLT360(HC)
Sidheswar Narayan, J. 1. The appellants being the plaintiffs in Title Suit No. 235 of 1991 of the City Civil Court, 7th Bench, Calcutta are aggrieved of the order dated 19.4.1991 of the said court, whereby their prayer for injunction under Order 39 Rule 1 & 2 read with Section 151 of the CPC of restraining the superior-landlords from executing the decree for ejectment in execution case No. 103 of 1990 arising out of Ejectment Suit No. 650 of 1972 was refused. 2. Whereas the demised premises situate in the second floor of the holding No. 8/B, Lal Bazar Street, P.S. Hare Street, Calcutta has already undergone litigation for twice between the superior landlords and the tenant and a decision has been ultimately made by the Supreme Court in favour of the landlords upholding their right to evict the tenant therefrom, a fresh suit, suit No. 235 of 1991, has been initiated now by the sub-tenants claiming independent right of tenancy so as to avoid enforcement of the earlier decree for ejectmen...
Commissioner of Income-tax Vs. R.M. Investment and Trading Co. (P.) Lt ...
Court: Kolkata
Decided on: Jan-09-1997
Reported in: [1997]225ITR537(Cal)
V.N. Khare, C.J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1985-86, at the instance of the Commissioner of Income-tax, West Bengal-Ill, Calcutta. The Income-tax Appellate Tribunal, Calcutta, has referred the following two questions for answer to this court :' (1) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that commission of Rs. 5,00,000 paid to IPCO Trading Company was for the purpose of business is based on any relevant material or arbitrary and thereby deleting the disallowance of Rs. 5,00,000 made in the assessment (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the consultancy fee of Rs. 7,50,000 paid by the assessee to Sri N. K. Tapuriah, a director of the company did not fall within the purview of Section 40(c)(i) of the Income-tax Act, 1961, and thereby deleting the addition of Rs. 6,48,000 made in the assessment ?...
Hindustan Wires Limited Vs. Janardan Kundu
Court: Kolkata
Decided on: Jan-09-1997
Reported in: (1998)ILLJ542Cal
Samaresh Banerjea, J. 1. The present writ application has been heard at the admission stage along with the application made by the workman under Section 17B of the Industrial Disputes Act.2. In the writ petition the petitioner has challenged the award dated July 8, 1996 passed by the First Industrial Tribunal holding that the termination of service of the workman concerned was illegal and unjustified and directing his reinstatement in service with continuity in service and back wages from May 1, 1989 till the date of joining.3. The aforesaid award has been challenged by the petitioner company on several grounds. Apart from challenging the very legality of the reference made under Section 10 of the Industrial Disputes Act, it has also been contended inter alia that there has been a perversity in the findings in as much as admittedly the workman concerned underwent open heart surgery necessitating replacement of two valves and was unable to carry out the work assigned to him and for the ...
Jayanta Kumar Mukherjee Vs. State and anr.
Court: Kolkata
Decided on: Jan-09-1997
Reported in: (1997)2CALLT40(HC)
Dibyendu Bhusan Dutta, J.1. In the instant application under Section 482 Cr PC the accused of Case No. 43 of 1994 (T.R. 30 of 1994) pending in the Third Court of Judicial Magistrate has prayed for quashing the proceeding only on the ground of limitation.2. It is submitted on behalf of the petitioner that the offence taken cognizance of being punishable with imprisonment for a term exceeding one year but not exceeding three years, the cognizance is hit by the mischief of Section 468(2)(c) of Cr PC.3. The cognizance was taken on the basis of a complaint lodged on 11.1.94 and process was issued against the petitioner under Section 406 IPC on 27.1.94.4. The learned Advocate for the petitioner contends that If we go by the date of occurrence appearing in the petition of complaint, It would appear that the date of the offence was 5.3.83 with the result that the cognizance was hopelessly barred by the limits of time. The entries against the 'date of occurrence' In the petition of complaint re...
Commissioner of Income-tax Vs. R. M. Investment and Trading Co. (P) Lt ...
Court: Kolkata
Decided on: Jan-09-1997
Reported in: (1997)142CTR(Cal)140
V. N. KHARE, C.J. :This is a reference under s. 256(1) of the IT Act, 1961, for the asst. yr. 1985-86, at the instance of the CIT, West Bengal-III, Calcutta. The Tribunal, Calcutta, has referred the following two questions for answer to this Court :'(1) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that commission of Rs. 5,00,000 paid to IPCO Trading Company was for the purpose of business is based on any relevant material or arbitrary and thereby deleting the disallowance of Rs. 5,00,000 made in the assessment ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the consultancy fee of Rs. 7,50,000 paid by the assessee to Sri N. K. Tapuriah, a director of the company did not fall within the purview of s. 40(c)(i) of the IT Act, 1961, and thereby deleting the addition of Rs. 6,48,000 made in the assessment ?'2. The facts giving rise to the above two questions are these that under an a...
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