Kolkata Court August 2000 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
J.K. Industries Ltd. Vs. Assistant Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-24-2000
Reported in: [2001]251ITR677(Cal)
Y.R. Meena, J.1. This appeal is directed against the impugned judgment of a learned single judge dated March 23, 1988. The main grievance of the appellant before the learned single judge was that the Income-tax Officerhad no jurisdiction to issue notice under Section 148 of the Act of 1961. The notice should be quashed. The petition of the appellant was dismissed by the learned single judge on two grounds. Firstly, the learned judge was of the view that the wrif petition is premature and the assessee has alternate remedy. Therefore, no relief can be granted under article 226 of the Constitution of India.2. The assessment year is 1984-85. The previous year ended on December 31, 1983. The assessment was made under Section 143(3) of the Act of 1995, on March 27, 1986. The notice under Section 148 of the Act has been issued on March 28, 1995, for reopening of the assessment, as income escaped assessment on two items, i.e., (1) Rs. 38,435 relating to alleged under-invoicing, and (2) Rs. 37,...
GRSE Ltd. Workmen's Union and Ors. Vs. Garden Reach Shipbuilders and E ...
Court: Kolkata
Decided on: Aug-24-2000
Reported in: (2001)IILLJ1080Cal
Bhaskar Bhattacharya, J.1. In this writ application some of the Unions of employees have challenged several notices issued by the employer being Annexures 'B', 'C', 'E' an 'M' to the instant writ application by which the employer decided to deduct wages of the employees for shortfall of production and contact time previously agreed to by the parties.2. There is no dispute that a settlement was arrived at between the management of respondent No. 1 and the employees Unions on January 6, 2000. Clause 14,2 of such agreement reads as follows:'Accordingly, in order to offset the increased wage cost consequent upon revision of wages the Unions agree to increase the Contact Time from the present level of 3.5 working hrs, per day to full working hrs. (8 hrs. 6 minutes and for 5 hrs. on Saturdays) to achieve the targets set by the customer as per various contracts with the objectives of making the company competitive and a leading shipyard in the coming years'.3. By the notice impugned in this a...
J.K. Industries Ltd. Vs. Assistant Commissioner of Income Tax
Court: Kolkata
Decided on: Aug-24-2000
Reported in: [2001]113TAXMAN518(Cal)
Meena, J. This appeal is directed against the impugned judgment of a learned Single Judge dated 23-3-1988. The main grievance of the appellant before the learned Single Judge was that the Income Tax Officer had no jurisdiction to issue notice under section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The notice should be quashed. The petition of the appellant was dismissed by the learned Single Judge on two grounds. Firstly, the learned Judge was of the view that the writ petition is pre-mature and the assessee has alternate remedy. Therefore, no relief can be granted under article 226 of the Constitution.2. The assessment year is 1984-85. The previous year ended on 31-12-1983. The assessment was made under section 143(3) of the Act on 27-3-1986. The notice under section 148 has been issued on 28-3-1995 for re-opening of the assessment, as that income had escaped assessment on 2 items, i.e., (1) Rs. 38,435 relating to alleged under-invoicing, and (2) Rs. 37,7...
Sanatan Das Vs. State and ors.
Court: Kolkata
Decided on: Aug-22-2000
Reported in: AIR2001Cal67
ORDERD.K. Seth, J.1. A notice under Section 220(1) has since been issued against the petitioner on the allegation that he had deviated from the sanctioned plan. The petitioner had submitted his reply. It is contended by the petitioner that the Municipality has not taken any steps in that regard. The learned Counsel appearing for the petitioner therefore prays that either the notice be quashed or the Municipality may determine the question as to the deviation and then permit the petitioner to proceed further in accordance with law. He had also certain allegation against the respondent No. 6, the private respondent.2. The learned Counsel for the respondent Municipality on the other hand contends that it appears that the petitioner has deviated from the sanctioned plan and therefore the notice has been rightly issued.3. I have heard the learned Counsel appearing for the parties at length.4. The respondent No. 6 could not be served. Be that as it may it is not necessary to serve on the res...
Pradip Kumar Saha and ors. Vs. Indian Hotel and anr.
Court: Kolkata
Decided on: Aug-21-2000
Reported in: (2001)1CALLT29(HC)
V.K. Gupta, J.1. This Appeal is directed against an order dated 27th July, 1998 passed by a learned single Judge of this Court whereby an application made by the plaintiffs/appellants for originating Summons in Suit No. C.S. 151 of 1997 was dismissed by the learned single Judge in holding that the Suit was not maintainable as far as originating summons under Chapter XIII of the Original Side Rules of this Court was concerned but by giving liberty to the plaintiffs/Appellants to apply before the appropriate Forum for appropriate order, if as advised, including the filing of the Civil Suit in an appropriate Civil Court. The brief facts leading to the filing of this Appeal are that the plaintiffs/ appellants purchased the property in question by several conveyances, all dated 18th November, 1988 from the erstwhile owner, namely Smt. Lila Bati Dutta in 1937 had inherited this property and since then, until its sale to the appellant/plaintiffs had remained its sole and absolute owner. Earli...
Uco Bank Vs. Amalgamated Coalfields Ltd.
Court: Kolkata
Decided on: Aug-21-2000
Reported in: (2000)3CALLT492(HC)
V.K. Gupta, J.1. This Appeal is directed against the order dated 5th May, 1999 passed by a learned single Judge of this Court whereby theexecution application filed by the Appellant, UCO Bank was dismissed on the ground that it was barred by limitation. Brief facts leading to the filing of the Appeal are that in the year 1977, preclesly on 3rd January, 1977 the Appellant Bank filed a suit against the Respondent Amalgamated Coalfields Ltd. Inter alia claiming a decree for a particular amount of money along with Interest. The said suit filed by the appellant was finally heard and disposed of by a Judgment and Decree passed on 24-6-1968 by a learned trial Judge of this Court The following operative portion of the aforesaid Judgment may be re-produced hereunder for ready reference. It reads thus :'It appears that the Bank preferred a claim before the Commissioner of payments in respect of the compensation payable to the Amalgamated Coal Fields Ltd. By the order dated June 12. 1980 the Comm...
Voest-alpine Ind. Gmbh Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Aug-21-2000
Reported in: [2000]246ITR745(Cal)
Kalyan Jyoti Sengupta, J.1. This writ petition is directed against the proceedings initiated by the assessing authority which was started with the impugned notices dated June 10, 1997, May 21, 1997, June 6, 1997, June 25, 1997, February 19, 1998 and the impugned order dated March 24, 1998.2. It appears that the assessing authority has assessed the income as well as tax to be paid by the writ petitioner. In view of the default, the aforesaid authority has directed to initiate a penalty proceeding under Sections 271B and 271(1)(c). It appears from the impugned order which was passed in the aforesaid impugned proceedings that it has been held amongst others that the writ petitioner is obliged to pay income-tax on the income which fetched from consultancy services rendered to Larsen and Toubro. This case has a slightly long history. 3. The writ petitioner-company upon an agreement in writing rendered technical know-how and consultancy services to the Indian company, Larsen and Toubro. Admi...
Whirlpool of India Ltd. and anr. Vs. Deputy Commissioner, Commercial T ...
Court: Kolkata
Decided on: Aug-21-2000
Reported in: [2006]143STC655(Cal)
ORDERKalyan Jyoti Sengupta, J.1. By consent of the parties the application is treated as on the day's list.2. Mrs. Seba Roy, learned lawyer appearing on behalf of the Deputy Commissioner, submits that she does not want to file affidavit-in-opposition as the records made available before me are sufficient to take up this matter finally. So I do. I have gone through the impugned order which is sought to be challenged. The impugned order seeks to reopen the assessment of the petitioner's case. Bereft of two other points, I am of the view that this impugned order is not liable to be sustained. Under section 11-E(2) the Commissioner can reopen only on a certain situation which are set out hereunder :Sub-section (2) of Section 11-E is quoted hereunder :(2) Where the Commissioner is satisfied on information or otherwise that a registered dealer,--(a) has concealed any sales or particulars thereof, or(b) has furnished incorrect statement of his turnover or incorrect particulars of his sales in...
Voest-alpine Ind. Gmbh Vs. Income Tax Officer and ors.
Court: Kolkata
Decided on: Aug-21-2000
Reported in: [2001]246ITR745(Cal)
Kalyan Jyoti Sengupta, J.This writ petition is directed against the proceedings initiated by the assessing authority which was started with the impugned notices dated 10-6-1997, 21-5-1997, 6-6-1997, 25-6-1997, 19-2-1998 and the impugned order dated 24-3-1998.It appears that the assessing authority has assessed the income as well as tax to be paid by the writ petitioner. In view of the default, the aforesaid authority has directed to initiate a penalty proceeding under sections 271B and 271(1)(c). It appears from the impugned order which was passed in the aforesaid impugned proceedings that it has been held amongst others that the writ petitioner is obliged to pay income-tax on the income which fetched from consultancy services rendered to Larsen and Toubro. This case has a slightly long history.2. The writ petitioner-company upon an agreement in writing rendered technical know-how and consultancy services to the Indian company, Larsen and Toubro. Admittedly, the writ petitioner-company...
income Tax Officer Vs. Chloride India Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Aug-18-2000
Reported in: (2000)75ITD69(Kol.)
1. The President, Tribunal, referred following common question for consideration of the Special Bench : "Whether, on the facts and circumstances of the case, the agreement entered into between the assessee and M/s. Chloride Group Ltd. U.K. on 10th December, 1981, can be treated as an extension of the previous agreement ?" 2. The aforesaid question assumes importance to determine the liability of the assessee to deduct tax at source under s. 195 read with the Double Taxation Avoidance Agreement (DTAA) between United Kingdom and India which came into effect on 23rd November, 1981. There is no dispute in this case that in view of the decision of the Tribunal in the case of Graphite Vicarb India Ltd. vs. ITO (1993) 199 ITR 119 (AT)(SB), the provision of the DTAA would also govern the liability for TDS under s. 195 of the Act.3. As per sub-s. (1) of s. 195 of the Act, any person responsible for paying to a foreign company any sum chargeable under the provisions of the Act is to deduct tax ...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- Next ›
- Last »