Kolkata Court March 1998 Judgments
French Motor Car Co. Ltd. Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-31-1998
Reported in: (1999)68ITD176(Kol.)
1. This appeal by the assessee for the asst. yr. 1984-85 is directed against the order of CIT(A)-VI, Calcutta, dt. 12th March, 1992.2. The assessee had claimed deduction of Rs. 1,30,464 (Rs. 44,209 plus Rs. 86,255) on the ground that the same was aggregate of credit balances written back which do not amount to income. The assessee's case was that during the accounting year 1974-75 they had collected deposits of Rs. 2,74,717 from prospective buyers of commercial vehicles against apprehended liability of excise duty as charge in levy of excise duty was being expected. Ultimately no additional liability on account of excise duty accrued and so the said deposits were refunded to customers, but out of the same, an amount of Rs. 44,209 could not be refunded which remained as outstanding credit balance. Similarly, a sum of Rs. 86,255 remained outstanding, after all the adjustments were made, to the credit of various customers who had initially made deposits with the assessee. The AO added th...
Tag this Judgment!Smithkline Beecham Consumer Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-31-1998
Reported in: (1999)68ITD163(Kol.)
1. This appeal is filed by the assessee against the order passed by the CIT, Patiala under s. 263 of the IT Act, 1961, for asst. yr. 1991-92.2. For asst. yr. 1991-92, the assessee-company disclosed income under the head "other sources" amounting to Rs. 5,59,79,586 on account of dividend from units of Unit Trust of India and claimed deduction of the entire sum under s. 80M of the Act. The AO while making the assessment added back an amount of Rs. 27,98,979 being 5 per cent of the total dividend income on account of expenditure incurred for earning dividend income. The relevant portion of the assessment order reads as under: "It is seen that the assessee has not shown any expenditure for earning income under the head "income from other sources". It is impossible to believe that no expenditure was incurred by the assessee for earning this income. Therefore, expenditure so incurred is estimated at Rs. 27,98,979 i.e. 5 per cent of the dividend income. The dividend income being Rs. 5,59,79,...
Tag this Judgment!Sk. Kausar Ali Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-31-1998
Reported in: (1998)2CALLT39(HC)
1. In this appeal, a short question as to whether the District Magistrate would include Additional District Magistrate, being a prescribed authority within the meaning of section 2(5) of the West Bengal Panchayat Act, 1973, falls for consideration. 2. In view of the question involved in this appeal, it is not necessary to deal with the fact of the matter in great details, suffice it to say that certain allegations of misappropriation of money, criminal breach of trust, gross negligence of duty etc., had been made against the appellant. Enquiries were made in relation to the aforementioned allegations in terms of an order passed by the Assistant Director of Panchayat, whereafter a notice to show cause was served upon the appellant as to why he shall not be removed from the post of Pradhan of Paranpur Gram Panchayat. In the said proceedings, an order of suspension was passed. As against the said order, the appellant preferred an appeal before the District Magistrate, Malda. An interim or...
Tag this Judgment!Smt. Chameli Singha Vs. Sham Sundar Nag
Court: Kolkata
Decided on: Mar-31-1998
Reported in: (1998)3CALLT315(HC)
S.B. Sinha, J. 1. The tenant-defendant has preferred this appeal against a judgment and decree dated 29th November, 1982 passed by Sri H.Kar, Judge, 2nd Bench, City Civil Court at Calcutta, in Ejectment Suit No. 271/79 whereby and whereunder the said suit was decreed.2. The plaintiff-respondent filed the aforementioned suit against the appellant, inter alia, on the ground of personal necessity. The plea of personal necessity has been taken in paragraphs 9, 10 and 11 of the plaint, which read thus :-'9. That the plaintiff is the head of the family of 7 members, consisting of himself, his wife Smt. Ganga nioni nag two sons Kashinath (32) and Amarnalh [24) and 2 daughters Smt. Chandrabati Dutta and Basanti Dutta and old mother Smt. Durgamoni Nag. Due to dearth of accommodation plaintiffs eldest son Kashinath is still unmarried. The youngest son Amarnath is a student. 10. That the plaintiff now resides in one room in 1st floor of premises No. 12/1. Beniatola Lane. Calcutta-9. The measureme...
Tag this Judgment!Nandalal Rander Vs. the Commissioner of Customs and ors.
Court: Kolkata
Decided on: Mar-31-1998
Reported in: 1998(60)ECC511
Yad Ram Meena, J.1. There shall be an order in terms of prayer (a) of the application.2. On 30th March 1998 learned Counsel for the appellant, Sri Poddar, mentioned in the morning regarding the appeal filed by his client Nandalal Rander, even though tender number has not been allotted to the application and submitted that considering the urgency in the matter he had approached the Bench presided over by the Hon'ble the Chief Justice and the Hon'ble Chief Justice has assigned this appeal along with the stay application to this Bench for disposal. Therefore, without having any tender number he mentioned the matter before us with a prayer that the matter be heard in view of the urgency of the situation and also in view of the fact that his client has disclosed more than one crore of rupees under the Voluntary Disclosure Scheme, the amount which his client has paid to the Customs Department and unless the amount is refunded to the appellant, his client cannot pay the tax and avail of the b...
Tag this Judgment!United Bank of India Vs. Deputy Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-27-1998
Reported in: (1999)68ITD332(Kol.)
1. As certain common issues and facts are involved in these appeals and the same were argued together by the common counsels engaged by the assessee and the Department, these appeals are being decided together for convenience.2. First major issue involved in these appeals which pertains to asst.yr. 1981-82 to 1988-89 and 1990-91 relates to the assessability of interest income attributable to certain class of loans and advances made by the assessee-bank to some of its debtors. The assessee is a nationalised commercial bank having its head office in Calcutta and various branches in Calcutta and several other places. According to the assessee-bank, it has been following a hybrid system of accounting for a very long time under which certain class of debtors of doubtful recovery were excluded and the assessee stopped debiting interest attributable to the amounts outstanding in the accounts of such debtors. The assessee, however, did not give up its rights and claims of charging interest on...
Tag this Judgment!Sri Sri Iswar Dadhibahan Jew and ors. Vs. the State of West Bengal and ...
Court: Kolkata
Decided on: Mar-27-1998
Reported in: (1998)3CALLT131(HC)
S.K. Mookherjee, J.1. The writ application out of which the present appeal arises has a chequred career Jnasmuch as the petitioners in the writ and/or their predecessor-In-Interest had to travel to this court more than twice for adjudication of their right to retention of landed properties in terms of the provisions of West Bengal Land Reforms Act (hereinafter referred to as the said Act). Suffice it to note, for the present purpose, that the entitlement of the appellants was found to be 13.60 acres of land and the remaining, land was directed to be vest. In so determining the ceiling, the Revenue Officer excluded the daughters, as the daughters got married on the date the determination was made, and included the daughter lands measuring 3.20 acres in the land of the petitioners/appellants 2 to 10. Out of total lands of 21.77 acres, the balance land of 8.17 acres had been declared as vested. On appeal, the statutory Appellate Authority declined to interfere with the order of the Revenu...
Tag this Judgment!Sri Deo Pujan Singh Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-27-1998
Reported in: (1998)3CALLT344(HC)
G.R. Bnattacharjee, J.1. The petitioner is a member of the Gladstone Lyall Employees' Industrial Co-operative Society Limited which is a registered Cooperative Society. The petitioner was also serving in the said Society as its employee. Annexure-A to the writ petition is a letter dated 19.4.82 issued to the petitioner by the General Manager of the said Co-operative Society Informing him under the directions of the Board of Directors that he has been confirmed in the post of Works in-Charge and fitted in the scale of pay plus .usual allowances of the Society with effect from 1.4.82 Annexure-B to the writ petition is a letter dated 18.5.87 issued to the petitioner on behalf of the Managing Committee that as per resolution adopted in the Annual General Meeting dated 8.5.87 and subsequently confirmed in the meeting of the Board of Directors held on 18.5.87 the petitioner would be promoted to the post of Factory Manager. The petitioner was promoted to the post of Factory Manager with effec...
Tag this Judgment!Commissioner of Income-tax Vs. Dhawan Investment and Trading Co. Ltd.
Court: Kolkata
Decided on: Mar-26-1998
Reported in: [1999]238ITR486(Cal)
Y. R. Meena, J.1. In this reference application, the Tribunal was directed to refer the following questions for the opinion of this court :'1. Whether, the finding of the Tribunal relating to the allowance of deduction of business expenditure of Rs. 36,000 as and by way of payment of alleged rent is based on any relevant evidence or otherwise perverse 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing the share loss of Rs. 49,210 in the purchase and sale of share ?'2. The assessee is an investment company. It derives income from interest and dividend. It is also engaged in purchase and sale of shares. Before the Assessing Officer, the assessee, inter alia, claimed deduction of Rs. 36,000 being rent in respect of the premises at Flat No. 84, at 6C, Middleton Street, Calcutta. The payment was made to one Nitin Dhawan, who is stated to be one of the directors of the assessee-company, up to February 16, 1981. Thereafter he became an...
Tag this Judgment!Modern Food Industries (India) Ltd. Vs. Second Industrial Tribunal and ...
Court: Kolkata
Decided on: Mar-26-1998
Reported in: [1999(82)FLR520],(2000)IILLJ177Cal
ORDERD.P. Kundu, J.1. In this writ application the petitioner has challenged the award dated February 28, 1986 passed by the Second Industrial Tribunal, West Bengal, in case No. VIII 54-75.2. Admittedly, the respondent Nos. 3, 4, 5 and 6 were the workmen of the petitioner. After the death of respondent No. 3, the legal heirs of the respondent No. 3 have been added as respondent Nos. 3a, 3b and 3c.3. By a chargesheet dated August 29, 1972, the following charges were levelled against the aforesaid workmen:'On August 23, 1972 at 7.45 p.m. while the supply van of Modern Bakeries (India) Limited bearing No. WMK-5 delivering breads in Zone 6 under the regular delivery schedule, the undersigned along with the Production Superintendent and the Sales Manager suddenly met the delivery van at 50/3A, Ekbalpur Lane, Calcutta -23.On meeting the said delivery van, I, the undersigned, directed the Sales Manager to check up the contents in the van as, for a considerable long period, it was brought to t...
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