Kolkata Court December 1997 Judgments
Vysya Bank Ltd. Vs. Appropriate Authority of Income-tax and ors.
Court: Kolkata
Decided on: Dec-24-1997
Reported in: [1998]233ITR560(Cal)
ORDER UNDER S. 269UD--Validity--Fair market value not determined properly--Notice not disclosing reasonsRatio :If an order passed under section 269UD is perverse in that it does not take into consideration relevant materials or takes into consideration extraneous matters, then, the appropriate authority's order would be quashed and cannot be remitted back.Held :A perusal of the impugned orders will clearly indicate that the appropriate authority proceeded mechanically for the purpose of finding out whether the fair market value is more than 15 per cent or higher than the apparent consideration. The entire evidence and materials have been appraised by the respondent and the valuation has been sought to be arrived at some time applying tests with mathematical precision with the anxiety for finding out whether the fair market value is more than 15 per cent or higher than the apparent consideration, completely overlooking that the mere fact that market value is found to be 15 per cent or m...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. Sova Bajoria
Court: Kolkata
Decided on: Dec-24-1997
Reported in: [1998]232ITR202(Cal)
1. The following two questions of law have been referred for our opinion : '1. Whether, the finding of the Tribunal that the assessee through oversight omitted to disclose capital gains in the first two returns was based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitrary 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in cancelling the penalty order passed under Section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The brief facts are that the assessee, who is an individual, filed her return for the assessment year 1979-80 on January 18, 1980, in which she declared the total income of Rs. 1,550. She filed a revised return on February 18, 1982, wherein the total income was shown at Rs. 45,130. The Assessing Officer made an ex parte assessment under Section 144 of the Income-tax Act on the total income of Rs. 48,970 on March 10, 1982. In this assessment order and out of this total income, n...
Tag this Judgment!Saroj Tikader Vs. the State and anr.
Court: Kolkata
Decided on: Dec-23-1997
Reported in: (1998)2CALLT314(HC)
D.B. Dutta, J.1. Saroj Tikader, one of the accused persons (accused No. 1) of C.R. Case No. 208 of 1995 pending in the Court of Sub Divisional Judicial Magistrate, Islampore has preferred the present revisional application under section 401 read with section 482 of the Code of Criminal Procedure and has prayed for setting aside of the two orders that were passed by the Magistrate on 4.1.96 and 9.1.97 in the aforesaid case and also for quashing the said proceeding.2. C.R. Case No. 208 of 1995 arose out of a petition of complaint filed before the Magistrate on 6.6.95 by the opposite party No. 2, Puspa Rani Tikadar, under sections 498A. 304B/511 and 307/34 of the Indian Penal Code against the present petitioner and his seven relatives such as parents, brothers, sisters and maternal uncle and aunt (accused Nos. 2 to 8) on the allegations which may be stated as follows.The complainant was married to the petitioner about 5/6 years back. Her parents and other near relatives gave sufficient ca...
Tag this Judgment!The Commissioner of Customs (Preventive) and ors. Vs. Asif HossaIn and ...
Court: Kolkata
Decided on: Dec-23-1997
Reported in: 1998(60)ECC266
Sidheshewar Narayan, J.1. This appeal is directed against the judgment and order dated April 25, 1997 passed by a Single Bench of this Court in a Writ Petition being CO. No. 19940(W) of 1996. The writ in the nature of certiorari was directed to be issued to quash the impugned order of seizure made by the Customs authorities. The Customs authorities have, therefore, come up with the present appeal.2. As per a seizure list bearing number S/C. No. EXP/CA/DHN/ BSF/96 dated 8.12.1996, 64 quintals of Black Peppers contained in 127 bags valued at Rs. 5,12,000/- were seized by the Customs authorities under Section 110 of the Customs Act, 1962 on the assertion that those were liable for confiscation under Section 113 of the said Act. The seizure was made from the godown of M/s. Bengal Trading, Anup Nagar, Dhuliyan within District Murshidabad (W.B.), which was a partnership Firm. The partners of the said Firm challenged the seizure under Article 226 of the Constitution of India through a writ pe...
Tag this Judgment!Vijay Bahadur Singh Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-22-1997
Reported in: (1998)1CALLT462(HC)
D.B. Dutta. J. 1. The instant application under sections 397, 401 and 482 of the Criminal Procedure Code is for quashing the criminal proceeding in G.R. Case No. 2205 of 1996 pending in the 12th court of ' Metropolitan Magistrate, Calcutta.2. How the aforesaid proceeding arose may be stated thus :By an order dated 6.2.95 passed in C.O. No. 5437(W) of 1994, Justice Samaresh Banerjea sitting in a single Bench held that the order dated 29th March, 1994 which appeared in the order-sheet of the concerned record of the C.O.5437(W) of 1994 was not at all the order which was actually passed by His Lordship in the said proceeding. His Lordship directed the Registrar, Appellate Side to cause an inquiry to find out as to what was his exact order that was passed on 29th March. 1994 in C.O.5437(W) of 1994. The Registrar was directed to find out which particular court officer had taken the dictation of the order in question on the said date and to take out the transcript of that order from the relev...
Tag this Judgment!Hardeoram Xalxo Vs. the State
Court: Kolkata
Decided on: Dec-22-1997
Reported in: (1998)1CALLT494(HC)
S. B. Sinha, J.1. This appeal arises out of a judgment dated 20.6.1997 passed by the learned Sessions Judge, Andaman and Nlcobar islands, Port Blair Jn Sessions case No. 26 of 1995, whereby and whereunder the said learned Sessions Judge convicted the appellant for commission of offence under section 302 of the 1PC and sentenced him to undergo rigorous imprisonment for life.2. Shortly stated, the prosecution case is as follows :--The appellant is the nephew of husband of the first informant. The deceased was her husband. The first informant, the deceased and family were residing in the Corbyn's Cove Quarry village. The appellant was also a resident of Corbyn's Cove and his place of work was at Ross island. Allegedly he used to demand money from the husband of PW.I [Sukmonl Toppo) very often. On 15.1.1995 at about 5PM when their grandson ManoJ had gone out for playing, the appellant came there and demanded money from the deceased. But he was refused and advised him to do work properly to...
Tag this Judgment!Commissioner of Income-tax Vs. Bengal Waterproof Ltd.
Court: Kolkata
Decided on: Dec-22-1997
Reported in: [1999]239ITR265(Cal)
Shyamal Kumar Sen, J.1. Rule was issued on the following question ;'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the technical know-how fees of Rs. 5 lakhs (equivalent of Sri Lankan Rs. 10 lakhs) receivable by the assessee as per the agreement between the assessee and Bansri Rubber Products Pvt. Ltd. is not taxable in the assessment year under consideration ?'2. It is not in dispute that in terms of the agreement between the assessee and the Sri Lankan company Rs. 5 lakhs was to be paid by the Sri Lankan company to the assessee-company. The claim of the assessee that due to stipulation by Indian Bank as a term of the loan and deferred payment Government facility extended by them laying down a covenant, the royalty and consultancy fees due to the assessee-company stood modified to the extent was not accepted by the Assessing Officer and the Assessing Officer held that at best such remittance may be held back but wouldnever...
Tag this Judgment!Rampada Biswas Vs. Dolly Mitra and ors.
Court: Kolkata
Decided on: Dec-22-1997
Reported in: II(1999)DMC689
Ashis Baran Mukherjee, J.1. The petitioner being the husband of opposite party No. 1 has preferred this revisional application read with Section 482 of the Criminal Procedure Code praying for setting aside the order dated 24th of August, 1994 passed by the Chief Judicial Magistrate, Murshidabad in Misc. Case No. 80(iv) of 1988 whereby there was an award of Rs. 750/ - per month by way of maintenance on an application preferred under Section 125, Criminal Procedure Code and the order was given effect to from the date of presentation of the application under Section 125, Criminal Procedure Code namely 20th March, 1987.2. The short history which has given rise to the application under Section 125, Criminal Procedure Code is as follows: The marriage between the parties took place on 27th of February, 1985. On 15th February, 1986, the present petitioner challenged the validity of marriage by resorting to a matrimonial suit with a prayer for annulling the marriage under Section 12(1)(c) of th...
Tag this Judgment!Ram Swarup Prosad Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-22-1997
Reported in: (1998)3CALLT292(HC)
D.B. Dutta, J. 1. The instant application under sections 397, 401 and 482 of the Criminal Procedure Code is for quashing the criminal preceding in G.R.Case No. 2263 of 1995 pending in the 12th Court of Metropolitan Magistrate. Calcutta. 2. How the aforesaid proceeding arose may be stated thus: Ram Swarup Prasad, the petitioner of the present revisional application preferred in application being FMAT N. 955 of 1994 against the order dated 10th March, 1994 passed by P.K.Mukherjee, J. as His Lordship then was. In a civil order of 1994 in connection with Suryakesh Stngh and ors. v. State of West Bengal and ors. and moved the Division Bench of this court composed of Tarun Chatterjee and Mure Alam Chowdhury, JJ. during summer vacation of this court in the year 1994 on 27.5.94. The Division Bench passed certain order in FMAT No. 955 of 1994 on 27.5.94. Subsequently, two applications were fifed for recalling the order that was purported to have been passed by the said Division Bench in FMAT No...
Tag this Judgment!Dr. Debranjan Mukhopadhyay Vs. Sri Manik Chandra Mondal and ors.
Court: Kolkata
Decided on: Dec-19-1997
Reported in: AIR1998Cal244,(1998)2CALLT109(HC)
S.K. Sen, J1. In the instant Election Petition the petitioner who was a candidate in the West Bengal Legislative Assembly from 285, Labhpur Assembly Constituency has prayed for (a) declaration that the purported election of respondent No. 1 in the said constituency of 12th West Bengal Assembly Election held on 2nd May 1996 is void, illegal and be declared to be void, (b) declaration that the declaration of result dated 9th May, 1996 made by the Returning Officer of 285 Labhpur Assembly Constituency, Bolpur, Dist. Birbhum declaring the respondent No. 1 Manik Chandra Mondal, as duly returned candidate from the said constituency be void and the same be set aside; (c) further declaration be made that the petitioner who secured second highest valid votes be elected from the said Constituency in the 12lh West Bengal Legislative Assembly Election held on 2.5.96; (d) An order of injunction be issued against the respondent No. 1 restraining him from holding the office of Member of the Legislati...
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