Kolkata Court September 2002 Judgments
Amitabha Bhattacharya Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Kolkata
Decided on: Sep-30-2002
Reported in: (2003)(3)SLJ212CAT
1. The applicant has filed this O.A. praying for a direction to the respondents to grant him Non-Functional Selection Grade (NFSG) with effect from 1.2.96 instead of 1.3.98.The applicant joined service as Jr. Scientific Officer on 16.2.71 and was posted at Defence Metallurgical Research Laboratory, Hyderabad under the control of Defence Research Development Organisation (DRDO), Ministry of Defence, New Delhi. He got several promotions and finally came to be promoted in the Junior Administrative Grade (Non-Functional Selection Grade) in the Defence Quality Assurance Service in the scale of Rs. 14,300-18,300/- w.e.f. 1.3.98.According to the applicant, Defence Quality Assurance Service (DQAS) cadre to which he belongs, consists of seven disciplines, viz. (1) Armaments, (2) Military Explosive, (3) Metallurgy, (4) Chemistry, (5) Gentex, (6) Electronics and (7) Vehicles/ Engineering. These disciplines have been divided into two viable groups having technical/ functional similarities. The fi...
Tag this Judgment!Mukti Nath Jha Vs. State and ors.
Court: Kolkata
Decided on: Sep-30-2002
Reported in: 2004(1)CHN434
Gorachand De, J.1. By this application under Sections 407/482 of the Code of Criminal Procedure the present petitioner has challenged the order dated 28.5.2002 passed by Sri B. Das, the learned Chief Judicial Magistrate, Howrah under Section 410 of the Code in Crl. Misc. Petition No. 391 of 2001. By the said order the learned Magistrate disallowed the prayer of the petitioner-de facto complainant regarding transfer of two cases, viz. G.R.No. 2907 of 2001 and G.R.No. 2943 of 2001 from the 4th Court of Judicial Magistrate to some other Court. The reason or ground of such transfer was that in a subsequent case instituted by the present opposite parties against the present petitioner which was numbered as 579C of 1998, the present petitioner was convicted by the same learned Magistrate of the 4th Court on 22.10.2001. The second ground is that the present application for transfer of the case on the ground of biasness of the learned Magistrate will also bias the learned Magistrate.2. In cour...
Tag this Judgment!Asstt. Cit Vs. M.K. Chatterjee
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-27-2002
Reported in: (2003)86ITD90(Kol.)
This appeal, filed by the revenue, is directed against order dated 18-11-1997 passed by the Commissioner (Appeals)-VIII, Kolkata. Solitary grievance of the revenue, in substance, is that on the facts and in the circumstances of the case, Commissioner (Appeals) erred directing the assessing officer to allow the set-off of loss amounting to Rs. 1,63,408, incurred in previous year relevant to the assessment year 1987-88, against the income of the assessee for the assessment year 1990-91 ie. year in appeal before us.The issue requiring our adjudication is set out in a narrow compass of undisputed facts. The assessee had filed an admittedly belated income tax return for the assessment year 1987-88 and it was for this reason of the return having been filed after the time allowed under section 139(1) of the Income Tax Act that the assessing officer took the stand that the loss incurred by the assessee in previous year relevant to the assessment year 1987-88 is ineligible for being carried fo...
Tag this Judgment!Lohia Jute Press (P) Ltd. Vs. the New India Assurance Co. Ltd. and anr ...
Court: Kolkata
Decided on: Sep-27-2002
Reported in: (2003)1CALLT554(HC)
A.K. Bisi, J. 1. The plaintiff Lohia Jute Press (P) Ltd. instituted the suit claiming declaration that the defendant No. 1 the New India Assurance Co. Ltd. was liable to indemnify and/or reimburse and/or compensate the plaintiff or the defendant No. 2 or either of them for the loss of and damage to the insured goods lying stored at the godown No. 9FA at the factory premises at No. 28, Barrackpore Trunk Road, Calcutta-2, by reason of outbreak of fire and decree for Rs. 49,96,569.76p in favour of the plaintiff or the defendant No. 2. Alternatively the plaintiff claimed an enquiry into loss and damages for such sum against the defendant No. 1 as might be found due upon such enquiry as payable by the defendant No. 1 by way of indemnifying and/or reimbursing and/or compensating the plaintiff or the defendant No. 2 or either of them for loss of and damage to the insured goods. The plaintiff also claimed further interest including interim interest and interest upon judgment @ 18% per annum an...
Tag this Judgment!Hela Holdings Pvt. Ltd. Vs. Commissioner of Income-tax and anr.
Court: Kolkata
Decided on: Sep-27-2002
Reported in: (2003)185CTR(Cal)245,[2003]263ITR129(Cal)
Ajoy Nath Ray, J. 1. This is an appeal under Section 260A of the Income-tax Act, 1961, from an order of the Tribunal dated April 5, 2002, passed in respect of the assessment year 1995-96.2. The brief facts leading to the controversy in this case are as follows :Although the assessee was in business for quite some years past, yet it entered into the business of dealing in stocks and shares for the first time in the assessment year 1994-95 in respect of which the previous year ended on March 31, 1994. 3. For the assessment year 1994-95, the assessee had adopted the method of taking the cost of acquiring of stocks for the purpose of valuing the closing stock-in-trade of shares held by the assessee at the end of the year.4. For the assessment year 1994-95 return had been made on this basis of stock valuation, i.e., valuing the stock at the cost of acquiring and returning the profits, if any, made during the year on account of stock dealings by taking into account the actual profits or loss...
Tag this Judgment!National Insurance Co. Ltd. Vs. Maya Rani Roy and ors.
Court: Kolkata
Decided on: Sep-27-2002
Reported in: 2003ACJ1028
Rajendra Nath Sinha, J. 1. This appeal has been preferred challenging the award dated 12.11.1991 passed by the learned Additional District Judge, 1st Court, Midnapore in M.A.C. Case No. 334 of 1989.2. In short the background may be stated that one Narayan Chandra Roy died out of an accident near Madpur Ghat on Bombay National Highway at about 9.55 a.m. in the district of Midnapore because of the offending vehicle (bus) WGB 3952 which was proceeding towards Kharagpur from Debra and the same was being driven very rashly and negligently and its front wheel burst out with terrific sound and capsized resulting in the death of the deceased victim on the spot. Amount of compensation was claimed as per the memorandum/petition to the extent of Rs. 3,50,000. Learned Tribunal assessed the same to the extent of Rs. 1,36,000 less paid Rs. 15,000 awarded to the petitioners under Section 92-A of the Motor Vehicles Act (the prior Act).3. Admittedly, the new Act came into force on 1.7.1989. The appella...
Tag this Judgment!Vijay Mallya Vs. Assistant Commissioner, Income Tax and ors.
Court: Kolkata
Decided on: Sep-26-2002
Reported in: (2003)1CALLT530a(HC),(2003)185CTR(Cal)233
Dipak Prokash Kundu, J. 1. In the present writ proceeding the writ petitioner has challenged the notices (1) dated 10.10.1995, (2) dated 30.11.1995 and (3) dated 8.1.1996 all were issued in connection with the assessment proceedings for the assessment years 1992-93 and 1993-94. The petitioner has also challenged the notice dated 8.1.1996 issued under Section 154 of the Income Tax Act, 1961 (hereinafter referred to as the said Act), in respect of the assessment year 1989-90.2. From the aforesaid notice dated 8.1.1996 it is evident that the said notice was issued under Section 154 of the said Act with a view to rectify a mistake apparent from the record. It is evident from the assessment order dated 30.3.1992 for the assessment year 1989-90 that the residential status of the writ petitioner the assessee, was held and determined as 'non-resident' within the meaning of Section 2(30) of the said Act. The relevant part of the aforesaid assessment order dated 30.3.1992 is set out hereunder;'R...
Tag this Judgment!Tulshi Charan Mukherjee and ors. Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-26-2002
Reported in: (2003)2CALLT556(HC)
D.K. Seth, J. 1. This appeal is directed against the judgment and award dated 4th April, 1989 passed by the learned Additional District Judge, 1st Court, Land Acquisition Tribunal, Howrah in L.A. Case No. 57 of 1986. Submission on behalf of the Appellants 2. The claimants/appellants had preferred this appeal being aggrieved by the aforesaid judgment on various grounds. Mr. S.P. Roychowdhury, learned counsel for the appellants, submits that the assessment made by the learned Judge is arbitrary and has been made without considering the expected value of the land as on the date of notification. It has overlooked the potential value of the land. None of the considerations relevant for assessment of valuation of the land has been considered. The situation, size, shape was not taken into account. It has also committed gross error in the valuation of the building, which on record appears to have been constructed 10/15 years before acquisition. The rejection of the valuation report by the valu...
Tag this Judgment!Kamal Kanti Naskar Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Kolkata
Decided on: Sep-24-2002
Reported in: (2003)(3)SLJ191CAT
1. The applicant was a member of the Indian Administrative Service. He retired from service from 1.9.95 on attaining the age of superannuation. After his retirement, the Chief Secretary to the Government of West Bengal issued memorandum dated 29.10.96 communicating the applicant that the Governor had proposed to hold an inquiry under Rule 8 of the All India Services (Discipline and Appeal) Rules, 1969 against him. In paragraph No. 2 of the said memo it was further communicated that sanction of the Central Government under Sub-clause (i) of Clause (b) of the proviso to Rule 6(i) of All India Service (DCRB) Rules, 1958 had been obtained. On receipt of the said memorandum the applicant submitted his representation on 6.12.96 to the Chief Secretary stating the Rule 8 of the All India Services (Discipline and Appeal) Rules, 1969 was not applicable to him as he had already retired from the service.2. The case for the applicant is that the provision of All India Services (Conduct) Rules, 196...
Tag this Judgment!Bata India Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-24-2002
Reported in: (2003)85ITD257(Kol.)
1. to 3. [These paras are not reproduced, here as they involve minor issues.] 4. In ITA No. 329/C/1996 for the assessment year 1990-91 and in ground Nos. 1 to 5 of ITA No. 1126/C/1995 for the assessment year 1991-92,the issue involved is as to whether the sum of Rs. 38,27,480 in the assessment year 1990-91 and the sum of Rs. 28,92,311 in the assessment year 1991 -92 being the amount paid by the assessee-company to Bata Workers Sickness Benefit Society (hereinafter referred to as 'the Society') is hit by the provision of Section 40A(9) of the Income-tax Act, 1961 and as such has rightly been disallowed by the ld. CIT(A).Before we take up this issue for our consideration on merits, it is relevant to state that in the appeal filed by the Deptt. being ITA No.99/C/1997 the Ld. CIT(A) vide his order dated 15th October, 1996 while considering the order of the A.O. dated 16th July, 1996 passed under Section 154 of the Act has held that the amount of Rs. 28,92,311 contributed by the assessee t...
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