Kolkata Court March 2002 Judgments
Commissioner of Income-tax Vs. Peico Electronics and Electricals Ltd.
Court: Kolkata
Decided on: Mar-14-2002
Reported in: [2002]255ITR565(Cal)
1. Three questions we have caused to be referred to ourselves under Section 256(2). The questions are as follows :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) deleting a sum of Rs. 11,08,658 on account of gratuity payable to the employees on transfer to telecommunication department of the State Government ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provision of Section 40A(7) of the Income-tax Act, 1961, could not be invoked to defeat the assessee's claim for Rs. 11,08,656 on account of gratuity payable on transfer to Telecommunication Department of the State Government and that the same was allowable under Section 28 or under Section 37(1) of the Income-tax Act, 1961 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the amount of subsid...
Tag this Judgment!Kamala Dutta Alias Sujaya Dutta and ors. Vs. Parbati Banerjee and ors.
Court: Kolkata
Decided on: Mar-14-2002
Reported in: (2002)2CALLT465(HC)
A.K. Bisi, J.1. The instant revisional application preferred by the petitioners is directed against the judgment and order passed by Shri N.N. Ghose, the learned Assistant District Judge, 5th Court, Alipore, on 28.2.97 in Mise. Appeal No. 364 of 1995. By the order impugned the learned Assistant District Judge allowed the appeal in the following manner :'That the appeal be and the same is allowed on contest with costs of Rs. 300/- ; the respondents are hereby directed by an order of mandatory interim injunction to remove the padlock from the entrance gate both on the western and eastern side of the suit premises and restore possession of the appellant at once. The respondents are further directed not to disturb peaceful possession and enjoyment of the suit property ofthe appellant after restoration of such possession till disposal of the injunction petition; that the order, appealed against, is set aside.'2. The said Misc. Appeal arose out of the order dated 14.8.95 passed by the learne...
Tag this Judgment!Cit Vs. Peico Electronics and Electricals Ltd.
Court: Kolkata
Decided on: Mar-14-2002
Reported in: (2002)175CTR(Cal)6
ORDERBy the courtThree questions we have caused to be referred to ourselves under section 256(2). The questions are as follows :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner (Appeals) deleting a sum of Rs. 11,08,658 on account of gratuity payable to the employees on transfer to Telecommunication Department of the State Government ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provision of section 40A(7) of the Income Tax Act, 1961, could not be invoked to defeat the assessee's claim for Rs. 11,08,656 on account of gratuity payable on transfer to Telecommunication Department of the State Government and that the same was allowable under section 28 or under section 37(1) of the Income Tax Act, 1961 ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the amount of subsidy ...
Tag this Judgment!Commissioner of Income-tax Vs. Hindustan Coconut Oil Mill
Court: Kolkata
Decided on: Mar-13-2002
Reported in: [2002]255ITR428(Cal)
1. The questions which have come up for answer by us in this reference are as follows :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the Assessing Officer travelled beyond his jurisdiction in including sales tax liability of Rs. 32,40,408 to the order of the Commissioner of Income-tax under Section 263, which according to the Tribunal, was on limited issue, that is, regarding recomputation of relief under Section 80HH, when, in fact, the assessment was set aside as a whole by the Commissioner of Income-tax while passing order under Section 263? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing the departmental appeal by accepting the cross-objection of the assessee without deciding the correctness of the finding of the Commissioner of Income-tax (Appeals) which was challenged by the Department before the Tribunal ?' 2. The brief facts of this case are as foll...
Tag this Judgment!Garden Reach Workshop Ltd. Clerks Union and anr. Vs. Garden Reach Ship ...
Court: Kolkata
Decided on: Mar-13-2002
Reported in: (2002)2CALLT417(HC),(2002)IIILLJ310Cal
Dipak Prokash Kundu, J. 1. In this writ proceeding the writ petitioners have challenged a letter dated 14th November, 2000 issued by the Deputy General Manager (Personnel) for Garden Reach Shipbuilders and Engineers Ltd. (a Government of India Undertaking). The relevant part of the aforesaid letter dated 14th November, 2000 is set out hereunder :'The President GRWLtd. Clerk's Union, 43/46, Garden Reach Road, Calcutta-700 024. Re. : Termination of Agreement dated 9th May, 1988 Dear Sir, The Management is regretfully constrained to give you notice hereby that due to supervening impossibility, the Agreement dated 9th May, 1988 shall stand terminated with effect from 15th January, 2001. Yours faithfully, For Garden ReachShipbuilders & Engineers Ltd. Sd/- (illegible)Dy. General Manager (Personnel)' 2. There are three petitioners. Petitioner No. 1 is a registered trade union. It is the case of the petitioners that the petitioner union and the respondent company on 9th May, 1988 signed a Mem...
Tag this Judgment!Smt. Anita Gupta Vs. Sri Madan Lal Gupta and anr.
Court: Kolkata
Decided on: Mar-13-2002
Reported in: (2002)2CALLT483(HC)
'Welfare laws must be so read as to be effective delivery systems of the salutary objects sought to be served by the Legislature and when the beneficiaries are the weaker sections, like destitute women, the spirit of Article 15(3) of the Constitution must belight the meaning of the section. The Constitution is a pervasive omnipresence brooding over the meaning and transforming the values of every measure. So Section 125 and sister clauses must receive a compassionate expansion of sense that the words used permit.'1. Krishna Iyer, J. speaking for the 3-Judge Bench of the Supreme Court in Bai Tahira v. Ali Hussain Fidaalli Chothia and Anr. : 1979 SCC (Cri) 473 had lamented this position more than two decades ago which has again haunted the spectre of a destitute woman who having been deceived by her paramour and later on consort, and spurned by the Courts below in connection with her prayer for maintenance has approached this Court to countenance her fate suffered in trial Court and the ...
Tag this Judgment!Board of Trustee for the Port of Calcutta Vs. Wood Craft Products Ltd. ...
Court: Kolkata
Decided on: Mar-13-2002
Reported in: (2003)1CALLT458(HC)
G.C. Gupta, J. 1. This appeal against an order dated 21-12-1993 passed by a learned single Judge of this Court allowing the writ petition. The operative portion of the order of the learned single Judge reads as follows : 'There being no justification for the levy of the hoisting charges, the demand of the respondents cannot be sustained and must be quashed. For the reasons stated the impugned demands of the respondents in so far as they relate to hoisting charges are quashed. The bank guarantee furnished by the petitioners to the respondents in terms of the interim order passed herein must be returned by the respondents to the petitioners duly discharged within a fortnight from the date of service of the operative, portion of this judgment upon them. The respondents must also dispose of the petitioner's application for refund being annexure C & E to the petition within 3 months of the date of service of the of the operative portion of this judgment upon them in the light of the observa...
Tag this Judgment!Mahendra Singh Aluwalia Vs. Commercial Tax Officer,
Court: Kolkata
Decided on: Mar-13-2002
Reported in: [2002]127STC545(Cal)
1. The writ application is directed against the order dated January 18, 2002, passed by the West Bengal Taxation Tribunal in Case No. RN-479 of 2001 dismissing the petitioner's application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, whereby the petitioner had prayed for setting aside the order of seizure of goods passed by the Commercial Tax Officer, Central Section, on July 13, 2001 in Seizure Case No. 91/G/6/2001-2002, and for release of the seized goods.2. The petitioner carries on business as a transporter. On 16th June, 2001, the said Commercial Tax Officer, being the respondent No. 1, visited the petitioner's godown and seized all the goods therein on the ground that the same had been under-invoiced. On assessment of the value of the seized goods, the respondent No. 1 by the said order dated July 13, 2001, imposed a penalty of Rs. 5,53,390.3. As indicated therein above, the said order of seizure and imposition of penalty was challenged by the petitioner before...
Tag this Judgment!Khandu Charan Polley and anr. Vs. Sreemati Chanchala Bhuinya
Court: Kolkata
Decided on: Mar-13-2002
Reported in: AIR2003Cal213
Narayan Chandra Sil, J. 1. This appeal has been directed against the judgment and decree dated 20-1-1997 passed by Sri S. K. Nandi, Learned Additional District Judge, 1st Court, Howrah in connection with Title Appeal No. 222 of 1993 reversing the judgment, and decree dated 31-7-1993 passed by Sri S. S. Chatterjee, learned Munsif, 7th Court, Howrah in connection with Title Suit No. 19 of 1991. 2. The suit before the Trial Court was for injunction and recovery of possession after evicting the licencee on revocation of licence. The Trial Court dismissed the suit but the Lower Appellate Court was pleased to allow the appeal and having reversed the judgment and decree passed by the Trial Court, decree the suit. 3. At the time of admission of the appeal the Division Bench of this Court was pleased to pass an order that the appeal will be heard on all grounds taken in the memorandum of appeal. 4. It is stated in the grounds of appeal that the learned Judge erroneously held that the plaintiff ...
Tag this Judgment!Cit Vs. Hindustan Coconut Oil Mill
Court: Kolkata
Decided on: Mar-13-2002
Reported in: (2002)174CTR(Cal)583
By the courtThe questions which have come up for answer by us in this reference are as follows :1. 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessing officer travelled beyond his jurisdiction in including sales-tax liability of Rs. 32,40,408 to the order of the Commissioner under section 263, which according to the Tribunal, was on limited issue, that is, regarding recomputation of relief under section 80HH, when, in facts the assessment was set aside as a whole by the Commissioner while passing order under section 263 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing the departmental appeal by accepting the cross-objection of the assessee without deciding the correctness of the finding of the Commissioner (Appeals) which was challenged by the department before the Tribunal ?2. The brief facts of this case are as follows.'On or about 25-3-1985, the ass...
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