Kolkata Court April 2000 Judgments
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Vidyasagar Samabay Abasan Samiti Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-04-2000
Reported in: [2000]244ITR841(Cal)
1. By this reference application under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question of law for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in reversing the order of the Commissioner of Income-tax (Appeals) and in holding that loss or shortfall on account of administrative or maintenance charges of the society could not be adjusted against the house property income of the society ?' 2. The assessee is a co-operative housing society for the assessment year under consideration. It claimed deduction on maintenance and administ rative charges. On an examination of the profit and loss account, the Income-tax Officer has noticed that all the expenses were incurred for maintaining the society's building for the benefit and services to the members. According to the bye-laws of the society, management and maintenance expenses were to be reimbursed by the members themselves. The Income-tax Of...
Berger Paints India Ltd. and ors. Vs. Assistant Commissioner of Income ...
Court: Kolkata
Decided on: Apr-04-2000
Reported in: (2000)164CTR(Cal)637,[2000]246ITR133(Cal)
Amitava Lala, J.1. Under this writ petition, the petitioner challenged a notice of the Assistant Commissioner of Income-tax (TDS), Circle-21(2), Calcutta, dated March 9, 2000, under annexure C to the petition. 2. Under this writ petition, the petitioners challenge the competency, authority or jurisdiction of the respondents to make requisition or enquiry relating to the returns filed under Section 206 of the Income-tax Act, 1961, read with Rule 37 of the Income-tax Rules, 1962, or to require the petitioners to produce or furnish documents or information in relation to tax deducted at source on the basis of the facts and circumstances herein. 3. The petitioner has contended before this court that in order to carry out the business of manufacturing and selling paints, varnishes, enamels and other products, your petitioners have to handle various contractors and whenever any payment made to them, the company deducted income-tax at source under the appropriate provisions of the same and de...
Deputy Commissioner of Vs. Turnkey International Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-03-2000
Reported in: (2001)77ITD119Cal
1. The ground taken by the Department in this appeal filed by it is as follows :-- "That, on the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Appeals)-lV, Calcutta erred in law as well as on facts in holding that the Assessing Officer was not justified in adding back Rs. 90,80,314 under section 40A(3) while processing the return under section 143(1)(a) and in that view directed the Assessing Officer to delete the said disallowances by passing order under section 154 of the Income-tax Act, 1961." 2. The facts of the case arc that the assessee filed its return of income showing loss of Rs. 19,72,210. This was processed under section 143(1)(a) in which addition of an amount of Rs, 90,80,314 was made under section 40A{3) and the total income was thus determined at Rs. 75,84,700. It appears that Annexure VI of the Tax Audit Report enclosed along with the return was not there originally and that the Assessing Officer asked for a copy of the same from t...
Commissioner of Commercial Taxes Vs. West Bengal Taxation Tribunal and ...
Court: Kolkata
Decided on: Apr-03-2000
Reported in: [2000]120STC453(Cal)
Satya Brata Sinha, J.1. These four writ applications involving common question of law and fact were taken up for hearing together and are being disposed of by this common judgment.2. The petitioner, Commissioner of Commercial Taxes, West Bengal, being aggrieved by the orders dated December 8, 1999, December 16, 1999 and December 17, 1999 passed by the West Bengal Taxation Tribunal has filed these writ applications.3. The fact of the matter, in short, is as follows :On November 24, 1999 four trucks carrying 36,000 kgs. amulya milk powder and 750 kgs. of skimmed milk powder were intercepted at Chichira Check-post and detained by Commercial Tax Officer, Chichira Check-post Under Section 70 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as 'the said Act') on the ground that the officer concerned had reason to believe that the said goods were being transported in contravention thereof. On November 27, 1999 a penalty proceeding was initiated by the authorities by issuing an ...
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