Kolkata Court June 2002 Judgments

Bishnautha Tea Co. Ltd. Vs. Joint Cit

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)77TTJ(Kol.)45

These are the appeals filed by the assessees against the order of the learned Commissioner under section 263 dated 27-3-2000, for the assessment year 1995-96.As the similar grounds of appeals and the facts and circumstances of both the cases are exactly same, therefore, both the appeals are disposed of by a common order.In these cases, regular assessment was completed under section 143(3) on 27-3-1998. Subsequently, a proposal under section 263 has been sent by the concerned assessing officer in these cases in respect of the assessment year mentioned above on the ground that while completing the assessment for the abovementioned year, the assessing officer had allowed 'cess' on green leaf paid to the government by the assessee-company as business expenditure, disregarding the fact that the Hon'ble Gauhati High Court in the case of Jorhaut Group Ltd. v.Agrl. ITO (1997) 226 ITR 622 (Gau) had held that cess would be deductible from agricultural income in the course of agricultural income...

Bishnauth Tea Co. Ltd. and Stewart Vs. Joint Commissioner of Income Ta ...

Court: Income Tax Appellate Tribunal ITAT Kolkata

1. These are the appeals filed by the assessees against the order of the learned CIT under Section 263 dt. 27th March, 2000, for the asst.yr. 1995-96.2. As the similar grounds of appeals and the facts and circumstances of both the cases are exactly same, therefore, both the appeals are disposed of by a common order.3. In these cases regular assessment was completed under Section 143(3) on 27th March, 1998. Subsequently, a proposal under Section 263 has been sent by the concerned AO in these cases in respect of the assessment year mentioned above on the ground that while completing the assessment for the above-mentioned year, the AO had allowed 'cess' on green leaf paid to the Government by the assesses-company as business expenditure, disregarding the fact that the Hon'ble Gauhati High Court in the case of Jorhaut Group Ltd v. Agrl. ITO (1997) 226 ITR 622 (Gau) had held that cess would be deductible from agricultural income in the course of agricultural income-tax proceedings. Accordi...

Dhirendra Nath Das and ors. Vs. Shrimati Menoka Das

Court: Kolkata

Reported in: (2003)2CALLT205(HC)

D.K. Seth, J.1. This appeal is directed against Order No. 100 dated 17th April, 2000 passed by the Learned Civil Judge, Senior Division, Durgapur in Title Suit No. 61 of 1995.Facts :2. The plaintiff, in a suit for partition, is the appellant before this Court. The case has a chequered career. An application for appointment of Receiver filed by the plaintiff was allowed by the Learned Trial Court by an Order dated 23rd May. 1996. One learned advocate was appointed Receiver by an Order dated 20th June, 1996. The learned Advocate had signified his unwillingness on 31st July, 1996. The sole defendant was appointed Receiver by an Order dated 7th August, 1996. Against the Order dated 23rd May, 1996 and 20th June, 1996, the sole defendant preferred FMAT No. 2189 of 1996. This appeal was dismissed by this Court by an Order dated 10th September, 1996. In the said order, the Receiver was directed to deposit 50% of the collection in Court every month and to file quarterly statement of account. Th...

SBi VRS Optee Officers' Action Group and Ors. Vs. State Bank of India ...

Court: Kolkata

Reported in: (2003)ILLJ690Cal

Aloke Chakrabarti, J. 1. The petitioner No. 1 society and some of its members including office-bearers, who are all officers of various levels of State Bank of India, filed this writ petition complaining that although, they applied for voluntary retirement under the scheme floated in respect of employees of the bank and were otherwise eligible were refused the benefits of the said scheme unreasonably.2. Facts stated in the petition which are relevant for its disposal are that Indian Banks' Association with the approval of the Government of India made a policy-decision introducing Voluntary Retirement Scheme in all public sector banks and advised them the salient features of the scheme by their letter dated August 31, 2000. Accepting the recommendation made by the Indian Banks' Association, the Central Board of Directors of the bank by its resolution dated December 27, 2000, approved a scheme called the SBI Voluntary Retirement Scheme (hereinafter referred to as the said Scheme).3. In t...

Saktipada Dolui and anr. Vs. Sm. Madhabi Dolui and ors.

Court: Kolkata

Reported in: 2003CriLJ328

ORDERMalay Kumar Basu, J.1. This revisional application is directed against the order dated 13th January, 1997 passed by the learned trial Magistrate in C.R.No. 37 of 1985. By this order the learned Magistrate allowed a petition of the complainant under Section 246(6) of the Cr. P.C. to examine his remaining witness when the evidence of the prosecution had already been over and the case was fixed for examining the accused persons under Section 313 of the Cr. P.C. The defence filed a petition opposing the said petition of the complainant under Section 246 of the Cr. P.C. but the learned Magistrate did not accept the defence contention and allowed the complainant's petition and fixed a date for his further evidence.2. Being aggrieved by that order of the learned Magistrate the defence has preferred the present revisional application challenging the said order as erroneous, illegal and unsustainable and praying for an order not only setting aside the impugned order of the learned Court be...

Nataraj Cinema Vs. Commissioner of Income-tax and anr.

Court: Kolkata

Reported in: [2002]257ITR415(Cal)

1. This is an intended appeal from an order of the Income-tax Appellate Tribunal dated June 14, 2001. 2. The assessment year involved is 1985-86. 3. The first assessment was made just as two years were running out, but that is not unusual. 4. An appeal from the said order succeeded and the matter was remanded for a fresh assessment. 5. Such an assessment was made and it was again taken up to the Commissioner of Income-tax (Appeals), and the appeal succeeded. 6. The issue involved from the very beginning was the issue of cost of construction of the Nataraj Cinema hall at Burdwan. The assessee partnership maintained from the very beginning that their cost of construction of the building was Rs. 15,00,000 (approximately). They said that since one partner was a civil contractor himself he was able to keep the cost very low. 7. The Departmental valuation and other valuations also, on the other hand pointed to the cost of construction being appreciably above Rs. 30,00,000. 8. The Income-tax ...

Plaban Kumar Bhattacharya Vs. Union of India (Uoi) and ors.

Court: Central Administrative Tribunal CAT Kolkata

Reported in: (2003)(1)SLJ73CAT

1. This is an application under Section 19 of the A.T. Act, 1985 whereby the applicant calls in question the order of reversion dated 1.2.02 reverting him from the post of assistant Superintendent of Post Officer to the post of Inspector of Post Offices and the order dated 5.2.02 posting him as Inspector as also the order 5.3.02 rejecting his representation.2. The applicant joined the Postal Service on 28.6.78 as Postal Assistant. He was promoted to the post of Inspector of Post Offices on 28.8.86. He was further promoted as Assistant Superintendent of Post Offices of ad hoc basis. It is that on 15.6.98 a chargesheet was issued by respondent No. 1 and thereafter on enquiry he was punished with stoppage of five grade increments vide order dated 24.8.98, but on appeal the penalty was reduced to stoppage of increments for two years.It is further averred that the applicant was served another chargesheet on 7.8.2000 in which he was censured.The case for the applicant is that similarly situ...

Bcl Financial Services Ltd. Vs. Sri Pashupati Nath Prasad and ors.

Court: Kolkata

Reported in: (2002)3CALLT352(HC),2002(3)CHN265

M.K. Basu, J.1. This Revisional Application is directed against the order dated 4th January, 2000 passed by the learned Chief Judge, City Civil Court, Calcutta in T.S. No. 1756/94 allowing an application filed by the defendant of that suit for setting aside the compromise-decree on the ground of fraud after rejecting an application filed by the plaintiff (present petitioner) for taking evidence as to whether the alleged fraud had been committed. The said Title Suit was filed by the plaintiff, BCL Financial Services Ltd.the present revisional applicant under Section 17 of the Arbitration Act, 1940 for passing a judgment and decree upon an award of the Arbitrator. The defendant who is O.P. No. 1 of the present revisional application, Sri Pashupati Nath Prasad, had notice and knowledge of the said award of the Arbitrator but he did not file any petition for setting aside the same. After the said application under Section 17 of the Arbitration Act, 1940 was filed before the City Civil Cour...

Achintya Kumar Ghosh Vs. South Bengal State Transport Corporation and ...

Court: Kolkata

Reported in: (2002)3CALLT45(HC),(2003)IILLJ27Cal

A.K. Banerjee, J.1. The writ petitioner was a conductor of South Bengal State Transport Corporation. On a surprise check in the subject vehicle where the petitioner was acting as conductor on 9th June, 1982 a sum of Rs. 115.05 was found excess in the bag of the delinquent. It also revealed that from 20 passengers the delinquent realised Rs. 340.20 without issuing any ticket to them. The writ petitioner was put under suspension with effect from 11th June, 1982 and thereafter proceeded departmentally. The enquiry officer by his report dated 19th January, 1984 held the writ petitioner guilty of the charges brought against him. In reply to the second show cause notice the writ petitioner by a letter dated 31st January, 1984 admitted the charges and prayed for mercy. Such reply was duly considered by the disciplinary authority and he was removed from service with immediate effect. The order of the disciplinary authority passed on 22nd March, 1984 by the Managing Director of the said corpora...

The Board of Trustees for the Port of Kolkata Vs. the Kolkata Municipa ...

Court: Kolkata

Reported in: (2002)3CALLT23(HC)

Bhaskar Bhattacharya, J.1. By this writ application, the Board of Trustees for the Port of Kolkata ('Kolkata Port') have prayed for declaration that the Kolkata Municipal Corporation ('Corporation') is not entitled to give retrospective effect to the purported reassessment of valuation of premises No. P-1, Taratala Road, Kolkata for the period 1st quarter, 1990-91 to 3rd quarter 2001-2002 in view of the provision of the Calcutta Port Act, 1890 and the Major Port Trust Act, 1963 read with provisions of the agreement dated October 1, 1970 and for a Mandamus commanding the respondents to cancel/rescind/withdraw the decision dated November 21, 2001 to give retrospective effect to the revised annual valuation in respect of the above premises for the aforementioned period and also the arrear bills raised on December 18, 2001 being annexures 'P-2' and 'P-3'. 2. The long and short of the contentions of Mr. Panja, the learned senior advocate appearing on behalf of the Kolkata Port, is that alth...