Kolkata Court July 1999 Judgments
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Birla Corporation Limited Vs. Commissioner of Customs
Court: Kolkata
Decided on: Jul-14-1999
Reported in: 2000(67)ECC40,1999(113)ELT810(Cal)
Ajoy Nath Ray, J.1. In this case the declaration was filed on 10-12-1998 and the refusal by the designated authority came in February and April, 1999.2. The tax is direct tax by way of customs duty and the amount which was declared to be payable, being half the amount endorsed as a demand on the Bill of Entry was Rs. 3,27,804.69P.3. In my opinion, the endorsement on the Bill of Entry is itself a demand and as such Section 87 of Part IV of the Finance (No. 2) Act, 1988 is attracted.4. Further a writ application being already pending regarding the aforesaid demand, the bar under Section 95 is not also applicable as Section 95(ii) works in favour of the writ petitioner.5. While the present writ application is pending, if the writ petitioner pays the declared amount, there should be no further departmental proceeding or prosecution. This is because the matter is seriously arguable and has to be tested out in the writ.6. If the writ petitioner pays the designated authority being the Respond...
T.S. Venkatesan Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-13-1999
Reported in: (2000)74ITD298(Kol.)
1. This appeal by the assessee for block period 1986-87 to 27-8-1996 is directed against the block assessment order under Section 158BC(c) dated 29-8-1997.2. A search under Section 132 of I.T. Act was conducted at the residence of the assessee at Calcutta on 27-8-1996. The assessee filed return in Form No. 2B showing nil undisclosed income. During the assessment proceedings the assessee was examined under Section 131 of the I.T. Act on 28-1-1997. A bunch of loose sheets (Annexure A-2) was found during search at the residence of Shyam Lutheria. In that bunch of papers, marked A-2, page No. 397 written by P.R. Pandia showed payment of Rs. 10 lacs in the name of the assessee. Pages 442 to 444 of the said bunch were in the hand-writing of the assessee who stated that the said entries appear to be made in the course of business of Shaw Wallace & Co. The Assessing Officer made an addition of Rs. 10 lacs as assessee's undisclosed income on the basis of said page 397 of Annexure A-2. The ...
The State of West Bengal and Others Vs. Hindustan Motors Ltd.
Court: Kolkata
Decided on: Jul-13-1999
Reported in: (1999)3CALLT85(HC)
V.K. Gupta, J.1. This Appeal under clause 15 of the Letters Patent is directed against the Judgment dated 26th March, '99 passed by the learned single Judge of this Court in W.P. No. 181 of '99 whereby the writ Application filed by Respondent No. 1 Hindustan Motors Ltd. challenging the Order dated 5/1/99 passed by the Appellant No. 2 in respect of the laying off of the employees of the Respondent No. 1 in terms of section 25-M of the Industrial Disputes Act was allowed. The learned single Judge while quashing and setting aside the impugned Order dated 5.1.99 passed by the Appellant had issued directions to him to consider afresh the case relating to the Application of Respondent No. 1 seeking permission to lay off the employees in terms of section 25-M of the Industrial Disputes Act after taking into consideration all the relevant factors of the case and after hearing the parties. Appellant No. 2 was actually directed to pass a reasoned order within three weeks from the date of communi...
Bhp (India) P. Ltd. Vs. Dy. Dir., Directorate of Revenue Intelligence
Court: Kolkata
Decided on: Jul-13-1999
Reported in: 2000(67)ECC37,1999(113)ELT383(Cal)
ORDERAjoy Nath Ray, J.1. This is a writ application challenging a notice sent by one Amitabh Kumar, Deputy Director, to the Manager, Bank of America, Barakhamba Road, New Delhi.2. The substance of the said communication as concerns the writ petitioner causes a practical total freezing of Account No. 124204 held by the writ petitioner in the Calcutta Branch of the said Bank situated at 8, India Exchange Place, within the local limits of the original jurisdiction of this Court.3. The writ petition proceeds on the basis that the writ petitioners are not at all concerned with investigations which are going on with three other Accounts Nos. which are mentioned in the impugned notice, dated sometime in June, 1999.4. Mr. Panja appearing for the writ petitioner prayed for interim order on several grounds, each of which was resisted by Mr. Roy Chowdhury. Authorities were cited on both sides.5. The order and observations herein, however worded, are prima facie and without prejudice. The impugned...
Satyanarayan Bari and ors Vs. Smt. Prativa Banerjee and ors., Prakash ...
Court: Kolkata
Decided on: Jul-12-1999
Reported in: (1999)3CALLT144(HC)
M. Mitra, J. 1. The connected misc. appeals are directed from the judgment and Order No. 261, dated 12.9.91 passed by the Chief Judge, City Civil Court, Calcutta in Misc. Case No. 59 of 72 arising out of a petition under order 21, Rule 90, read with section 151 of the Code of Civil Procedure filed by the judgment debtor Bhudhar Chandra BanerJee in Money Execution Case No. 17 of 71 and subsequently it was proceeded with by his legal heirs and representatives on his demise. The petitioner in the connected petition before the trial Court has prayed for setting aside the auction sale of the premises in question in execution of the said decree passed in Money suit No. 7 of 66 in Money Execution Case No. 17 of 71 initiated by the decree holder there of. 2. It is necessary to give a brief backgound of the narration of entire facts giving rise to the instant proceeding. As early as on 3.1.66 one J. L. Bothra, the respondent No. 7, instituted Money suit No. 7 of 66 against Bhudhar Chandra Baner...
Sushil Kumar and Co. Vs. Joint Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-12-1999
Reported in: [2000]246ITR293(Cal)
Ajoy Nath Ray, J. 1. The respondents are not called upon in this application. Dr. Pal submits and relies in regard to such submission on paragraph 22 of the petition, that the writ petitioner was willing to furnish a bank guarantee for the disputed amount of about Rs. 8 lakh ; none the less an attachment order has been passed under Section 281B and consequentially Section 230A clearance has been refused.2. Nothing is there in the correspondence to show that any offer of bank guarantee was made to the Department. It has been made for the first time to the writ court. Section 281B order records that no arrangement by way of bank guarantee was made. There is no impeachment of that sentence in the writ petition as being incorrect or mala fide.3. Furthermore, if in regard to the outstandings of the two assessment years appeals are possible, and stay pending such appeal can also be applied for in the Department, I do not see why the writ court should be approached.4. It is most improper that...
Sushil Kumar and Co. Vs. Joint Commissioner of Income Tax
Court: Kolkata
Decided on: Jul-12-1999
Reported in: [2001]246ITR293(Cal)
Ajoy Nath Ray, J.The respondents are not called upon in this application. Dr. Pal submits and relies in regard to such submission on paragraph 22 of the petition, that the writ petitioner was willing to furnish a bank guarantee for the disputed amount of about Rs. 8 lakh ; none the less an attachment order has been passed under section 281B and consequentially section 230A clearance has been refused.2. Nothing is there in the correspondence to show that any offer of bank guarantee was made to the department. It has been made for the first time to the writ court. Section 281B order records that no arrangement by way of bank guarantee was made. There is no impeachment of that sentence in the writ petition as being incorrect or mala fide.3. Furthermore, if in regard to the outstandings of the two assessment years appeals are possible, and stay pending such appeal can also be applied for in the department, I do not see why the writ court should be approached.4. It is most improper that whe...
Sri Anindya Gupta Vs. Sm. Krishna Gupta
Court: Kolkata
Decided on: Jul-08-1999
Reported in: (1999)2CALLT568(HC),1999(2)CHN149,I(2000)DMC357
B. Bhattacharya, J. 1. This appeal is at the instance of a husband in a suit for divorce and is directed against the Judgment and decree dated January 13, 1992 passed by the learned Addltloinal District Judge, 11th Court, Alipore, District-24 Parganas in Matrimonial Suit No. 18 of 1989 thereby dismissing the said suit.2. The appellant herein filed the aforesaid suit for divorce under the provision of sections 27(a) and 27(d) of the Special Marriage Act and thecase made out by appellant was as follows :--a. The parties were married on August 15, 1977 under Special Marriage Act, 1954 and thereafter they started living in the husband's house at 10B, Gopal Banerjee Lane, Calcutta-26. b. After coming into her matrimonial home the respondent expressed her dissatisfaction and displeasure towards her in-laws and ill treated the parents, brother and sister of the husband. She refused to participate in the house-hold duties and and to help the mother of the petitioner and used to go to her paren...
Commissioner of Income-tax Vs. J.K. Industries Ltd.
Court: Kolkata
Decided on: Jul-08-1999
Reported in: [2000]241ITR537(Cal)
Y.R. Meena, J.1. By this reference application made under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for our opinion :'For the assessment years 1978-79 and 1979-80 : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the direction of the learned Commissioner of Income-tax (Appeals) to withdraw the depreciation on assets allowed by the Assessing Officer, though not claimed by the assessee For the assessment year 1979-80 : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the learned Commissioner of Income-tax (Appeals) directing the computation of capital gain/loss on the sale of assets either by taking into consideration the original cost of the assets or their written down value after giving effect to his appellate order (i.e., withdrawing depreciation) ?' 2. In response to a notice under Section 139(2) of the Income-tax Act...
Smt. Vidya G. Naik Vs. Syndicate Bank and ors.
Court: Kolkata
Decided on: Jul-07-1999
Reported in: (1999)3CALLT460(HC),[2000(84)FLR780]
A. Kabir, J.1. Pursuant to an advertisement published by the Banking Service Recruitment Board in May. 1983, for recruitment to various posts, including the post of clerks, which were reserved for Scheduled Castes and Scheduled Tribes candidates, the petitioner applied for being considered for filling up one of the reserved posts. The petitioner claimed to be a member of the Marati Tribe, which is a recognised Scheduled Tribe, by virtue of her marriage to one K. Gobardhan Naik, and filed a caste certificate issued by the Tahasildar, Puttar, Dakshina Kannada, Karnataka, to that effect on 10th November. 1983.The petitioner was called for an interview and was duly selected for appointment and on 27th January, 1984, she joined her duties as clerk in the Branch office of the bank at Jalsoor, Karnataka.2. While the petitioner was working at the Jayanagar Branch of the bank at Bangalore, she was served with a notice dated 7th August, 1996, issued by the Divisional Manager (Vigilance), informi...
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