Kolkata Court July 1998 Judgments
income Tax Officer Vs. Prix Small Savings and Investments
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-31-1998
Reported in: (1999)69ITD51(Kol.)
1. These appeals are instituted by the Revenue against the order of the CIT(A) for the asst. yrs. 1985-86 and 1986-87 on the following common grounds : "For that on the facts and in the circumstances of the case, the learned CIT(A) erred in cancelling the assessment completed by the AO for the asst. yrs. 1985-86 and 1986-87." The assessee has also filed cross-objection for both the years on common grounds that the CIT(A) is perfectly justified in cancelling the ex parte assessments as the jurisdiction of the case is at Siliguri and not at Calcutta and the Supreme Court decision in the case of Industrial Trust Ltd. vs. CIT (1973) 91 ITR 550 (SC) is not applicable.2. The Departmental appeals are filed late by 24 days and the AO has filed affidavit dt. 13th December, 1991, wherein he has explained the reasons for the delay in filing the appeals. After hearing both the parties and after perusal of the material placed on the record we condone the delay for good reasons and admit the appeal...
Tag this Judgment!Sri Dwarika Nath Chowdhury and ors. Vs. Anil Chowdhury and anr.
Court: Kolkata
Decided on: Jul-31-1998
Reported in: (1999)1CALLT14(HC),1999(1)CHN80
G.R. Bhattacharjee, J.1. This second appeal is directed against the judgment and decree passed by the first appellate court being the Additional District Judge, 6th Court, Alipore in Title Appeal No. 141 of 1986. One Smt. Minati Chowdhury filed the suit for recovery of possession as shebait of the Deity Sri Sri Kalimata Thakurnai. The trial court found, as the plaint case is, that the plaintiff, became the owner of the suit property by virtue of a deed of gift executed in her favour by her husband to whom the property belonged and that subsequently by a deed of Arpannama, she dedicated the property in favour of the said deity and appointed herself as the first shebait in 1972. The trial court, however, dismissed the suit on the finding that the plaintiff could not prove that the defect of the defendents ill-behaved with her or that they caused any damage to the suit property as alleged. It may be mentioned that the suit was proceeded by notice of revocation of licence. The learned 1st ...
Tag this Judgment!Lalta Prasad Jaiswal and ors. Vs. Kamala Devi Gupta and anr.
Court: Kolkata
Decided on: Jul-31-1998
Reported in: (1999)1CALLT33(HC)
D.B. Dutta, J.1.The instant revisional application under section 115 of the Code of Civil Procedure is directed against an order of the trial court allowingthe opposite party's petition in part under Order 26 Rule 9 read with Order 39 Rule 7 and section 151 of the Code of Civil Procedure in a suit 2. Mr. Banerjee, learned Advocate-appearing for the defendant-petitioners, challenged the Impugned order virtually on two grounds first, that this commission was not necessary, tn view of an earlier commission report having been already exhibited at the Instance of the plaintiff-respondent and secondly, that this commission was allowed by the trial court at belated stage, (the stage of taking evidence being already over) only for the purpose of fishing out of evidence. Mr. Banerjee relied on the decisions reported in (1996) 1 CLJ 332, Sattsh Agarwal v. Tirath Singh and : AIR1978Cal296 , The Institution of Engineers (India) & anr. v. Bishnu Pada Bag and another.3. Mr. Mukherjee, learned Advoca...
Tag this Judgment!Smt. Labonya Moyee Chandra Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-31-1998
Reported in: (1998)2CALLT494(HC)
ORDER1. The Court : The petitioner was 68 years old when the writ application was filed in 1996. She has filed this writ application against the State Government Three Hospitals namely. Seth Sukhlal Karnanl Medical College (SSKM). Burdwan Medical College Hospital (BMCH) and the Calcutta Medical Research institute (CMRI) are also party respondents. She has claimed that action be taken against the doctor and staff of the SSKM who were on duty on 11.9.96 and who refused admission to the petitioner. She has also prayed for the making of provision for implanting permanent pacemakers in the Sador District of Bankura and Birbhun Hospitals and for payment of compensation to her.2. The case of the writ petitioner is as follows :The petitioner is a resident of Kinnahar, a village in Birbhum. Early in the morning on 11.9.96 she felt 'a tremendous pain in her chest and difficulty in breathing'. The local doctor who examined her at 11 a.m. found her frothing in the mouth, recorded a pulse of 48 and...
Tag this Judgment!Shyama Prosad Roy Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-31-1998
Reported in: (1998)3CALLT434(HC)
B. Panigrahi, J. 1. In this writ petition, the petitioner, whose father had worked as an Assistant Teacher in Bhaturia Primary School under P.S. Nandigram, District - Midnapore died on 13th Novermber, 1990. has filed an application for being absorbed as an Assistant Teacher in stead of his father under 'died-in-harness' category. The facts leading to the present writ petition are as follows:--2. That the petitioner's father Satyendra Kumar Roy was an Assistant Teacher in Bhaturia Primary School- During the tenure of his service there was no adverse remark and/or disciplinary proceeding against him. Petitioner's father was given extension after completion of his service at the age of sixty years while during extension from 1st April. 1990 to 31st March, 1991, the Managing Committee recommended for fourth term extension and accordingly, the Chairman, Ad-hoc Committee of the Midnapore District Primary School Council approved the same. But unfortunately, petitioner's father died-ln-harness...
Tag this Judgment!Sunil Bhusan Raha Vs. Calcutta State Transport Corporation and ors.
Court: Kolkata
Decided on: Jul-29-1998
Reported in: (1999)3CALLT169(HC)
S.B. Sinha, J.1. A question of some importance arises for consideration in this application.2. The petitioner was appointed by Calcutta State Transport Corporation on 1.4.55. His date of birth was recorded as 3.1.35. Allegedly, an office order was issued by the Government of West Bengal Directorate of Transportation on 7.11.57 which is contained in annexure 'A' to the writ application stating :'in order to determine the age of the employees, the entry in the Service Book/Service Roll requires to be attested by the appointingauthority. The appointing authorities are, therefore, requested to direct theemployees under them to produce the Matriculation/School Final certificate in original for the purpose of attestation of the Service Book/ Service Roll. The employees who are not Matriculate may be directed to produce a certificate from the Headmaster of the school or an Affidavit made before the Court of Law in proof of age. The attestation of the Service Book/Service Roll should be comple...
Tag this Judgment!Khimjee Hunsraj Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-28-1998
Reported in: (1999)69ITD322(Kol.)
1. This appeal has arisen out of the order dated 30th May, 1995 passed by the CIT(A)-V, Calcutta for the assessment year 1992-93. There are two grounds on which this appeal has been filed which are as under : "1. That on the facts and in the circumstances of the case the learned CIT(A) erred in confirming that gross brokerage and commission of Rs. 18,28,760 was correctly taken into consideration by the Assessing Officer instead of net figure of Rs. 15,45,551 in computing admissible deduction under section 80HHC. 2. That the learned CIT(A) erred in confirming non-allowance of deduction of Rs. 1,34,417 representing the cost of Import Entitlement against gross import premium of Rs. 22,05,466 in computing admissible deduction under section 80HHC." 2. In this appeal the point at issue for consideration is whether the deduction of 90 per cent as per Explanation (baa) at the end of sub-section (4A) to section 80HHC of the items mentioned therein should be of the gross amount or of the net am...
Tag this Judgment!Sudersan Trading Company Vs. the KelvIn Jude Co. Ltd.
Court: Kolkata
Decided on: Jul-28-1998
Reported in: (1999)1CALLT108(HC)
1. The facts involved in this winding-up petition are not in dispute.It appears that in relation to the Kelvin Jute Co, Ltd. ('the said Company' for short) the Board for Industrial and Financial Reconstruction (BIFR) by its order dated 13th July, 1989 in exercise of its powers under The Sick Industrial Companies Special Provisions) Act. 1985 ('the said Act' for short) sanctioned a scheme for its rehabilitation. During the subsistence of the said rehabilitation scheme the petitioning creditor lent and advanced to the said Company between 11th February and 25th February, 1994 interest-free loan of Rs. 21,00,000/- in aggregate for the implementation of its rehabilitation scheme.2. On 9th November, 1995 the BIFR expressed its opinion that the said Company should be wound up. The Company thereupon preferred an appeal before the appellate authority under the said Act.3. During the pendency of the appeal before the said appellate authority the petitioning creditor presented this petition on 1...
Tag this Judgment!Kakali Mukherjee Vs. Gautam Mukherjee
Court: Kolkata
Decided on: Jul-28-1998
Reported in: (1999)1CALLT124(HC),II(1999)DMC115
B. Bhattacharya, J 1. This revlslonal application under section 115 of the Code of Civil Procedure ('Code') is at the instance of a wife/respondent in a suit for divorce under the provision of section 13(1)(iii) of the Hindu Marriage Act, 1955 ('Act') and is directed against Order No. 42 dated June 4, 1998 passed by the learned trial Judge in Matrimonial Suit No. 38 of 1997 thereby allowing an application under Order 32 Rule 15 of the Code filed by the husband/opposite party and fixing June 25, 1998 for holding enquiry under the aforesaid provision of the Code.2. As indicated earlier the aforesaid matrimonial suit was filed by the husband/opposite party on the ground inter alia under section 13(1)(iii) of the Act. After the interim alimony proceeding was over, the husband/ opposite party filed an application under Order 32 Rule 15 of the Code for holding an enquiry as to whether the petitioner herein was capable of protecting her interest in the suit.3. The aforesaid application was co...
Tag this Judgment!Smt. Bani Pal Vs. Arun Kumar Paul
Court: Kolkata
Decided on: Jul-28-1998
Reported in: (1999)1CALLT421(HC),II(1999)DMC624
D. B. Dutta, J.1. The City Civil Court, Calcutta by its order No. 34 dated 14.3.1989 allowed the application of the petitioner wife under section 24 of the Hindu Marriage Act and directed the husband opposite parly to pay alimony pendenti lite to the petitioner wife at the rate of Rs. 1500/- per month with effect from 19.9.1987 and litigation cost of Rs. 3000/- In Matrimonial Suit No. 150 of 1987. Being aggrieved by the said order, the opposite party husband preferred revision before this court whereupon In Civil Order No. 1068 of 1989 by order dated 15th May 1998 this court dismissed the said revision petition.2. With effect from 1.8.1991 Family Courts Act, 1984 came into force in West Bengal and the petitioner wife put the said award of the City Civil Court granting alimony and litigation costs into execution in Mat. ExecutionCase No.1 of 1995 in Family Court, Calcutta under Order 21 Rule 37 of the Code of Civil Procedure. The said court refused to grant any relief in favour of the p...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- Next ›
- Last »