Kolkata Court July 2001 Judgments
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Hindustan Aluminium Corporation Ltd. Vs. Ito and ors.
Court: Kolkata
Decided on: Jul-03-2001
Reported in: (2002)172CTR(Cal)51
Pinaki Chandra Ghose, J.The subject-matter of challenge in the writ petition is a notice dated 22-3-1978, issued by the income-tax authorities for the assessment year 1969-70 under section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act). According to the petitioner, the notice did not disclose the reasons for initiation of the proceedings.It is also submitted that the assessment of the petitioner for the assessment year 1969-70 was made under section 143(3) of the said Act, on 28-2-1972. The said assessment was set aside on appeal by the Appellate Assistant Commissioner by his order dated 20-6-1972, and the assessment was again made on 28-3-1973.2. The controversy arose in the matter in respect of allowance of grinding charges for a sum of Rs. 5,34,349,55, paid by the petitioner to one M/s. Allied Industries & Commercial Corporation of Calcutta. According to the petitioner, the same were allowed in the assessment made on 28-2-1972, as well as in the subsequent asse...
Commissioner of Income-tax Vs. Coates of India Limited
Court: Kolkata
Decided on: Jul-02-2001
Reported in: [2002]254ITR232(Cal)
Y.R. Meena, J. 1. On an application under Section 256(1) of the Income-fax Act, 1961, the Tribunal has referred following question, set out at page 2 of the paper book for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in directing the Assessing Officer not to take into account the sum of Rs. 4,45,305 being expenditure on repair of motor cars for computing the disallowance under Section 37(3A)/(3B) of the Income-tax Act, 1961?' 2. The assessee-company derives income from manufacturing and sale of printing ink and synthetic resins. The return of income along with the audited accounts filed on August 9, 1985, assessment year is 1985-86. During the course of on examination of the return, the Income-tax Officer noticed that the assessee has claimed a sum of Rs. 4,45,305 being expenditure on repairs of motor cars. The Income-tax Officer has disallowed part of the amount under the provisions of Section 37(3A) and (3B) of the Incom...
Commissioner of Customs, Calcutta and ors. Vs. Kanhaiya Exports (P) Lt ...
Court: Kolkata
Decided on: Jul-02-2001
Reported in: (2001)2CALLT553(HC),2002(79)ECC169,2001(133)ELT537(Cal)
Y.R. Meena, J.1. This appeal Is directed against the judgment of learned single Judge dated March 16, 2001. The appellant prayed that the order in appeal is bad in law and that should be set aside.2. On secret information and on certain investigations it was appeared to the department that writ petitioner was indulging in over invoicing in his exports goods. Therefore, there was search conducted on 20th September, 1999 and in the search the documents referred in the writ were seized. Show cause notice was issued in respect of 10 consignments.3. The writ application was filed in December, 1999 challenging search and seizure or documents, past Shipping Bills and Licences issued under Foreign Trade (Development Regulation) Act by licensing authority pertaining to past exports which were mentioned in annexure 'B', in the writ further direction sought on the inaction of the Customs Authorities in making assessment in respect of 10 current Shipping Bills and freezing of bank account by the C...
Parul Mukherjee Vs. Gouri Biswas and ors.
Court: Kolkata
Decided on: Jul-02-2001
Reported in: (2001)3CALLT125(HC)
P.K. Samanta, J. 1. The plaintiff/petitioner filed Title Suit No. 362 of 1993 for eviction of the tenant/opposite parties under the provision of the West Bengal Premises Tenancy Act, 1956 (hereinafter called as the said Act) inter alia on the ground of reasonable requirement of the suit premises. The said suit was decreed on contest on 25th September, 2000. The plaintiff/ petitioner put the said decree into execution under Title Execution Case No. 34 of 2000 in the First Court of Civil Judge (Jr. Division) at Alipore. The tenant/opposite parties preferred an appeal being Title Appeal No. 339 of 2000 against the aforesaid judgment and decree of eviction on 24th November, 2000. On a stay petition filed by the tenant/opposite parties in the said Title Appeal the lower appellate Court by an order dated 27.11.2000 granted an interim stay of execution of the said decree till 30th January, 2001. 2. There is no dispute whatsoever that the writ for delivery of possession was issued by the execu...
Cit Vs. Coates of India Ltd.
Court: Kolkata
Decided on: Jul-02-2001
Reported in: (2001)170CTR(Cal)325
Y.R. Meena, J.On an application under section 256(1) of the Income Tax Act, 1961 the Tribunal has referred following questions, set out at p. 2 of the paper book for our opinion.'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in directing the assessing officer not to take into account the sum of Rs. 4,45,305 being expenditure on repair of motor cars for computing the disallowance under section 37(3A)/(3B) of the Income Tax Act, 1961 ?'2. The assessee-company derives income from manufacturing and sale of printing ink and synthetics resins. The return of income along with audited accounts filed on 9-8-1985, assessment year is 1985-86. During the course of examination of the return Income Tax Officer noticed that assessee has claimed sum of Rs. 4,45,305 being expenditure on repairs of motor cars. The Income Tax Officer has disallowed part of the amount under provisions of sections 37(3A) and (3B) of the Income Tax Act, 1961. In appeal before ...
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