Kolkata Court August 1998 Judgments
Assistant Commissioner of Income Vs. G.D. Thirani
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Aug-28-1998
Reported in: (1999)70ITD148(Kol.)
1. This is an appeal instituted by the Department against the order of the CIT(A) for the asst. yr. 1986-87. Although the Revenue has raised in all 13 grounds, the sum and substance of all of them in that the CIT(A) erred in law as wen as on facts in deleting the inclusion of capital gains in the total income, in identifying that the capital asset transferred as right to possess the floor space, in wrongly assuming that the capital gain was taxed on the basis of decision in the case of A. Gasper vs. CIT (1979) 117 ITR 581 (Cal), in appreciating the cost of maintenance of right to possess the floor space, as determined by the AO and in holding that capital gains tax could not be levied on the transfer of 15,000 sq.ft. of floor space while the actual transfer was of the right to possess the floor space.2. Briefly stated, the facts of the case are that the assessee Shri G.D. Thirani was a tenant of the house at 2/6, Sarat Bose Board, Calcutta-20 of M/s Landsdown Properties Ltd. at a mont...
Tag this Judgment!State of West Bengal and ors. Vs. R.C. Banerjee
Court: Kolkata
Decided on: Aug-28-1998
Reported in: (1999)1CALLT52(HC)
V.K. Gupta, J.1. This appeal is directed against the judgment/order dated 16.9.97 passed by the learned single Judge of this court (Sujit Kumar Sinha. J) whereby a decree in terms of an arbitration award has been passed. Facts leading to the filing of the appeal arc that the respondent R.C. Banerjee had lodged claims with the arbitrator Shri R.M. Moitra in respect of Contract No. 57 of 1983-84 from the office of the Superintendent Engineer, public Works Department, Northern Circle, Govt of West Bengal, Jalpalgurl. In a detailed speaking Award the said arbitrator awarded an amount of Rs. 25.04.520/- in favour of the respondent by allowing his various claims against the appellants. The arbitrator however had rejected all the counter claims of the appellants. The award was passed along with interest. Including pendentellte Interest. Whereas the principal sum award was Rs. 25.04.520/- the interest calculated was Rs. 34,25,360/-. In the award the arbitrator had also awarded costs of Rs. 60,...
Tag this Judgment!Tulsidas Ghosh Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-28-1998
Reported in: (1999)1CALLT146(HC)
S.B. Sinha, J. 1. This write application is against the order dated 22.7.96 issued by the Sub-Divisional Controller, F&S;, Baslrhat, whereby and whereunder the petitioner's application Tor grant of new kerosene oil retail licence against kerosene oil vacancy at Gacharati under Sankchura-Bagundl Gram Panchayat as contained in annexure 'D* to the write application, was rejected.2. The question, which arises for consideration in this writ application is although short but an Interesting one. The said order dated 22.7.96 reads thus:'Sub:--Your prayer, dt. 17.3.93, for a new K.OI1 Retail licence against the K.Oil vacancy at Gacharatl under Sankchura-Bagundi Gram Panchayat, P.S. Baslrhat against this office Notification No. 203(10), dt. 2.3.93.3. Your aforesaid prayer is hereby considered but rejected by D.M. North 24-Parganas, as your proposed place of business stands within 8 K.M.S away from the Indo-Bangladesh Border. There is a Govt. ban on Issuance of licence in essential commodities wi...
Tag this Judgment!Keshab Chandra Mukherjee Vs. Smt. Nayantara Devi and ors.
Court: Kolkata
Decided on: Aug-28-1998
Reported in: (1998)3CALLT393(HC)
B. Panigrahi, J.1. This appeal Is directed against the Judgement and Decree passed by the Additional District Judge. Alipore, in Title Appeal No. 137 of 1989 affirming the Judgement and Decree dated 7th June, 1989 and 27th July, 1989 respectively passed by the Assistant District Judge, Alipore in Title Suit No.94 of 1983 whereby and whereunder the plaintiff/ appellant's suit for declaration of Title and confirmation of possession was dismissed. The facts of the case, bereft of all unnecessary details, are stated as follows:2. That the plaintiff/appellant took permanent settlement of three Bighas of land being bastu land and tank appertaining to C.S. Dag No.211 under C.S. Khatian No. 163 of Mouza Jangra in the District of 24 Parganas. under a registered lease deed dated 2nd April. 1947 from Sanlosh Bagui and others. After taking the above land being bastu, the plaintiff continued to be in peaceful possession of the same and after having possessed for sometime he divided the above plot i...
Tag this Judgment!Murlidhar Ratanlal Exports Ltd. Vs. the Appropriate Authority and ors.
Court: Kolkata
Decided on: Aug-28-1998
Reported in: (1998)3CALLT425(HC),[2000]243ITR752(Cal)
V. K. Gupta, J.1. This appeal under the Letters Patent is directed against a Judgment dated 10th March. 1998 by a learned Single Judge of this Court whereby the writ application filed by Respondent No. 4 in this appeal has been dismissed. Respondent No. 4 had filed writ petition No. 2886 of 1994 along with G.A. No. 2066 of 1995 wherein he had challenged the order dated 24-06-94 passed by Respondent No. 1, the Appropriate Authority consituted under section 269UB of the Income Tax Act. In the writ application the appellant herein Murlidhar Ratanlal Exports Limited and Digvijay CementCompany Ltd.. Respondent No. 4 herein, had entered into an agreement of sale on 7th March, 1994 in their capacities as proposed Vendee and Vendor respectively in respect of the sale of a Mill known as 'Hasting Jute Mill' situated at G.T. Road, Rishra as a going concern, inclusive of assets and liabilities as per the terms and conditions contained in the said Agreement. The property included land measuring 105...
Tag this Judgment!Smt. Mala Roy Vs. the State Transport Authority and ors.
Court: Kolkata
Decided on: Aug-28-1998
Reported in: (1999)3CALLT201(HC)
S.B. Sinha, J. 1. This application is directed against an order dated23.5.96 passed by the State Transport Authority, West Bengal whereby and whereunder permanent stage carriage permits on the routes Siliguri to Patna via Bakhtiarpur were directed to be granted in favour of Sri Sunil Kumar Mitruka, the respondent No. 3 herein. 2. On 27.5.88 a notification was published as contained in annexure 'A' to the writ application for grant of stage carriage permit for the aforementioned route; whereafter, an advertisement was also published on 9.9.1988 as contained in annexure 'B' to the writ application. The respondent No.3 filed an application for grant of permanent stage carriage permit on the said route and by a resolution dated 14.6.89 the same was rejected. An appeal was taken from the said order without impleading the successful candidates.3. A writ application was filed before this court against the said order which was disposed of on .19.3.1991.4. A subsequent notification was issued a...
Tag this Judgment!Stephen Commerce Pvt. Ltd. Vs. Owners and Parties in Vessel M.T. Zaima ...
Court: Kolkata
Decided on: Aug-28-1998
Reported in: AIR1999Cal64
1. We have heard six applications at the ad interim stage made one each in aid of six different admiralty appeals.2. Three of the appeals are from three orders dated 24-8-98 and three others from three orders made on the very next day i.e. 25-8-98.3. The appellants in the six appeals have filed in August 1998 three several admiralty suits.4. In each of the suits the defendants are the owners and parties interested in the vessel Motor Tanker 'Zaima Navard'.5. That tanker had carried in her holds large quantities of superior quality kerosene from Singapore and had touched at Bude Budge, Calcutta for discharge of the cargo.6. The three plaintiffs are the consignees of the kerosene, the shippers being at Singapore. The shippers are also the voyage charterers of the tanker.7. The quantity of kerosene involved in regard to the three plaintiffs is some 9,000 MetricTonnes. 8. The consignment value of the goods is upwards of Rs. 7 crore, when the dollar value is converted into the Indian rupee ...
Tag this Judgment!Keshab Narayan Banerjee Vs. Commissioner of Income-tax and anr.
Court: Kolkata
Decided on: Aug-28-1998
Reported in: [1999]238ITR694(Cal)
V.K. Gupta, J.1. This appeal under Clause 15 of the Letters Patent is directed against the judgment dated June 14, 1993, passed by the learned single judge of this court whereby the writ application filed by the appellant, Keshab Narayan Banerjee, was disposed of by directing respondent No. 1 to reconsider the question of service of the notices under Sections 148 and 139(2) of the Income-tax Act, 1961, and the assessment orders passed under Section 147 of the Income-tax Act on the question whether service of such notices under Sections 148 and 139(2) under registered cover was effected or not, limited to the question of proof of the contents of the covers sent by registered post to the appellant. The brief facts leading to the filing of the appeal may be summarised thus :2. For the assessment years 1983-84, 1984-85, 1985-86, 1986-87 and 1987-88, respondent No. 2, Assistant Commissioner of Income-tax, Central Circle-I, Calcutta, passed orders under Section 147 of the Income-tax Act on M...
Tag this Judgment!Assistant Commissioner of Income Tax Vs. G. D. Thirani
Court: Kolkata
Decided on: Aug-28-1998
Reported in: [2000]70ITD148(Cal)
ORDERAcharya, A.M.This is an appeal instituted by the department against the order of the Commissioner (Appeals) for the assessment year 1986-87. Although the revenue has raised in all 13 grounds, the sum and substance of all of them is that the Commissioner (Appeals) erred in law as well as on facts in deleting the inclusion of capital gains in the total income, in identifying that the capital asset transferred as right to possess the floor space, in wrongly assuming that the capital gain was taxed on the basis of decision in the case of A. Gaser v. CIT : [1979]117ITR581(Cal) , in appreciating the cost of maintenance of right to possess the floor space, as determined by the assessing officer and in holding that capital gains tax could not be levied on the transfer of 15,000 sq. ft. of floor space while the actual transfer was of the right to possess the floor space.2. Briefly stated, the facts of the case are that the assessee Shri G. D. Thirani was a tenant of the house at 2/6, Sarat...
Tag this Judgment!Bhuban Chandra Pattanayak Vs. Oriental Fire Insurance Co. Ltd.
Court: Kolkata
Decided on: Aug-27-1998
Reported in: (1998)3CALLT439(HC)
S. B. Sinha, J. 1. This appeal is directed against a Judgment of order dated 21.3.80 passed by Sri S.K. Sinha. Subordinate Judge, Midnapore in Judicial Misc. Case No.45 of 1996 whereby and whereunder the said learned court allowed an application filed by the respondent under section 30 of the Arbitration Act, 1940. (hereinafter referred to for the sake of brevity as the said Act) filed by the respondent herein.2. The basic fact of the matter is not in the dispute. The appellant herein was owner of a bus bearing No.WGB-3208. The first respondent in terms of a comprehensive policy dated 30.7.73 filed a claim for a sum of Rs.90,000.3. It is admitted that the appellant was granted a temporary permit for running the said bus from Rasulpur to Solpatta. An accident took place in between Boral and Aruan resulting in death of a child on 6.11.73. The said bus was set on fire by a mob resulting in a total loss of the bus. Two criminal cases were filed in respect of the said incident, one against ...
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