Kolkata Court March 1997 Judgments
Karam Chand Thapar and Bros. (Coal Sales) Ltd. Vs. Deputy Commissioner ...
Court: Kolkata
Decided on: Mar-27-1997
Reported in: (1997)2CALLT80(HC),[1997]228ITR317(Cal)
S.K. Mookherjee, Actg. C. J.1. With the consent of the contesting parties, we have treated the appeal as on the day's list for being heard out, dispensing with all the formalities required to be observed in terms of the rules of this court.2. The subject-matter of the appeal is an order passed by a learned single judge dated March 21, 1997, in Writ Petition No. 4960(W) of 1997 (Karam Chand Thapar and Bros. (Coal Sales) Ltd. v. Deputy CIT : [1997]227ITR793(Cal) ). The learned single judge, by the said order, had been pleased to dismiss the writ petition, inter alia, with a finding that the Assessing Officer had jurisdiction to proceed with the assessment and for that purpose called for information as required for the purpose of assessment and that while doing so the learned single judge rejected the petitioner's contention that the respondent, Assessing Officer, had made up her mind as to the nature of the transaction. In view of such observations, made by the learned single judge, Dr. ...
Tag this Judgment!Dushasan Kayal Vs. Smt. Sandhyarani Das
Court: Kolkata
Decided on: Mar-26-1997
Reported in: (1997)2CALLT107(HC)
Sudhendu Nath Mallick, J.1. The instant revisional application under Section 115 of the Code of Civil Procedure has been preferred by the pre-empteepetitloner against the Judgment and order dated 26.5.93 passed by the learned Additional District Judge, 5th Court, Midnapore in Mis. Appeal No. 124 of 1991 affirming the order dated 25.5.91 passed by the learned Munsif, First Court, Contal granting pre-emption in favour of the preemptor-opposite party in J. Mis. case No. 1 of the 1988 under Section 8 of the West Bengal Land Reforms Act on ground of vicinage. Both the courts below have come to a finding that the opp.-pre-emptor is the adjoining land owner in respect of the disputed property purchased by the pre-emptee-petitioner by register deed dated 11.3.81 from one Birendra Nath Das who is admittedly the husband of the pre-emptor O.P.2. It has been contended by Shri Sahoo the learned Advocate for the present petitioner that both the courts below have erred in law in holding that the op-p...
Tag this Judgment!Associated Engg. Products Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-21-1997
Reported in: (1997)63ITD105(Kol.)
1. This appeal is directed against the order of the CIT(A)-XII, Calcutta.2. The assessee is a partnership firm consisting of four partners. Sri P. Raichowdhury is the managing partner of the firm having 60 per cent share, whereas his son has 30% share and two brothers have 5% each.Assessee deals in manufacturing as well as trading of engineering goods. The managing partner Sri P. Raichowdhury is said to be the founder and the live-wire of the business. During the accounting year relevant to the assessment year 1991-92, assessee-firm claimed deduction of a sum of Rs. 30,438 referable to the medical expenses incurred in connection with treatment of the managing partner. The aforesaid expenditure was incurred for purchase of Pace Maker.Assessing Officer was of the opinion that the expenditure is exclusively personal in nature and not related to the business. He thus disallowed the claim.3. Aggrieved, assessee contended before the first appellate authority that there is no bar in allowing...
Tag this Judgment!Karam Chand Thapar and Bros. (Coal Sales) Ltd. Vs. Deputy Commissioner ...
Court: Kolkata
Decided on: Mar-21-1997
Reported in: [1997]227ITR793(Cal)
V.K. Gupta, J.1. Once again a notice issued by an Assessing Officer, Deputy Commissioner of Income-tax, Special Range--12, Calcutta, in this case, is the subject-matter of a writ application filed by an assessee under Article 226 of the Constitution of India. The Assessing Officer has called upon, by the notice dated February 5, 1997, impugned in this petition, the petitioner to furnish certain information with regard to the petitioner's claim for 100 per cent. depreciation allowance amounting to Rs. 35.10 crores in terms of Section 32 of the Income-tax Act. The petitioner is aggrieved by certain observations, made in the impugned notice and has come up to this court assailing the very jurisdiction of the Assessing Officer to issue the notice and to call upon the petitioner to furnish the information mentioned in the notice itself.2. Dr. Pal, learned advocate for the petitioner, has very vehemently contended that the Assessing Officer has not only expressed her mind with regard to the ...
Tag this Judgment!Karam Chand Thapar and Bros. (Coal Sales) Ltd. Vs. Deputy Commissioner ...
Court: Kolkata
Decided on: Mar-21-1997
Reported in: (1998)144CTR(Cal)366
V. K. GUPTA, J. :Once again a notice issued by an AO, Dy. CIT, Special Range-12, Calcutta, in this case, is the subject-matter of a writ application filed by an assessee under Art. 226 of the Constitution of India. The AO has called upon, by the notice dt. 5th February, 1997, impugned in this petition, the petitioner to furnish certain information with regard to the petitioners claim for 100 per cent. depreciation allowance amounting to Rs. 35.10 crores in terms of s. 32 of the IT Act. The petitioner is aggrieved by certain observations, made in the impugned notice and has come up to this Court assailing the very jurisdiction of the AO to issue the notice and to call upon the petitioner to furnish the information mentioned in the notice itself.2. Dr. Pal, learned advocate for the petitioner, has very vehemently contended that the AO has not only expressed her mind with regard to the subject-matter of allowing or not allowing depreciation for the 11 lakh electric meters which the petiti...
Tag this Judgment!Green Hut Private Limited and Another Vs. State of West Bengal and Oth ...
Court: Kolkata
Decided on: Mar-19-1997
Reported in: AIR1997Cal214
ORDER1. The petitioner No. 1 is a Private Limited Company being incorporated under the Companies Act and petitioner No. 2 is a share holder and director of the said petitioner No. 1 who is also a citizen of India. The said petitioner No. 1 company filed an application for allotment of a plot of land sometime in the year 1980 for the purpose of construction of a three Star Hotel inSalt Lake area. By letter No. (sic) dated 6-5-1982 issued by the then Deputy Secretary of the Metropolitan Development Department of Govt. of West Bengal which is marked as Annexure 'A' to the connected petition and the offer was given in favour of the said petitioner for grant of lease an area of land approximately measuring about 1 acre in Block I Bin Sector III of the Salt Lake City on a payment of Salami at the rate of Rs.20,000/- per Cottah far the purpose of construction of the proposed hotel. Pursuant to the said offer and in compliance of the terms of the offer, a sum of Rs. 12,10,000/- as Salami was p...
Tag this Judgment!Smt. Malina Dutta Vs. New Howrah Transport Co. and anr.
Court: Kolkata
Decided on: Mar-19-1997
Reported in: (1997)1CALLT423(HC)
Bhagabati Prosad Banerjee, J. 1. This is an appeal against the judgment and order, dated December 12, 1988 passed in C.O. 12421 (W) of 1987 declaring the provisions of Section 29B of the West Bengal Premises Tenancy Act (Act XII of 1956) as ultra vires the provisions of Article 14 of the Constitution of India. 2. The material portion of the provisions of Section 29B read as follows: '29B.-- Special procedure for disposal of applications for eviction on the ground of bona fide requirement.- (1) No Civil Court shall entertain any application by a landlord being a Government employee, and who being in occupation of any residential premises allotted to him by his employer, is required by, or in pursuance of, an order made by such employer to vacate such residential accommodation, or in default, to incur certain obligations on the ground that he owns a residential accommodation either in his own same or in the name of his wife or dependent child at or near the place where he is posted for t...
Tag this Judgment!Sudhir Kumar Pal Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-18-1997
Reported in: (1997)1CALLT444(HC)
Ruma Pal, J. 1. By this judgment we are disposing of an appeal which was preferred from an interim order passed in a writ application filed by the appellant, as well as the writ application itself. The grievance in the writ application relates to the appointment of an M.R. Distributor at Marishdah, P.S. Contai in the District of Midnapore. A notice was issued on 22nd September 1993 by the Sub-Divisional Controller, Food & Supplies, Contai, Midnapore inviting applications for appointment of an M.R. Distributor at Marishdah from 'bonafide resident and intending candidates of the locality'. The appellant/writ petitioner applied. In accordance with the procedure prescribed for appointment of M.D. Distributor by the department of Food & Supplies, an enquiry was held by the Chief Inspector (F. & S.). A detailed enquiry report was submitted ' by the Inspector on the basis of the documents produced before him and also on a local inspection. The conclusion of the enquiry report was as follows: ...
Tag this Judgment!Badal Sardar and ors. Vs. the State of West Bengal and ors
Court: Kolkata
Decided on: Mar-17-1997
Reported in: (1998)1CALLT483(HC),1997(2)CHN186,1997CriLJ3530
G. R. Bhattacharjee, J. 1. This criminal appeal is directed against the Judgment and the orders of conviction and sentence passed by the learned Additional Sessions Judge, 2nd Court. Nadia in Sessions Trial No.II of March 1993/Sessions Case No.1 of September. 1990. By his impugned Judgment the learned Additional Sessions Judge convicted all the fouraccused persons who are appellants in this appeal, under section 302/ 34. IPC and sentenced them to imprisonment for life and also to a fine of Rs. 500/- each, in default to R.1 for six months more. All the four appellants/accused persons were charged under section 302/ 34. IPC for murdering one Shyam Sardar at about 8/8.30 p.m. on 8.12.87. The learned Additional Sessions Judge on trial found them guilty of the charge and convicted and sentenced them as stated above. Being aggrieved by the conviction and sentence the appellants/accused persons have preferred the present appeal.2. The appellants are four in number. The appellant Badal Sardar ...
Tag this Judgment!Bhagawati Prosad Himatsingka and anr. Vs. State of West Bengal and ors ...
Court: Kolkata
Decided on: Mar-14-1997
Reported in: [1997]227ITR741(Cal)
Barin Ghosh, J.1. The appellants before us filed a writ petition, in which they challenged the institution of Criminal Case No. C/284/93 by filing a complaint dated March 24, 1993, under Sections 276B and 278B of the Income-tax Act, 1961, and all proceedings, notices and orders relating thereto.2. In the writ petition, the appellants contended that until March 31, 1994, they carried on business in partnership in the name and style of 'Bhagwati Prasad Mahendra Kumar'. On and from April 1, 1994, the said partnership firm has been dissolved and since then it is a proprietary concern of appellant No. 1. Until its dissolution, the said firm was an income-tax assessee assessed under the status of a 'registered firm'. The said firm maintained its accounts in accordance with the mercantile system of accountancy. During the accounting year ended on December 31, 1983, the assessment year 1984-85, the said firm credited the accounts of its creditors with the interest payable to them on the loans ...
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