Kolkata Court June 2003 Judgments
Larence Traders Ltd. Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-30-2003
Reported in: (2004)82TTJ(Kol.)517
order the assessing officer made due investigation in respect of issue as regard to allowability of assessee's claim--Ad hoc disallowance made in respect of expenses Ad hoc disallowances made by the assessing officer are very small in quantity in comparison to the expenses claimed by the assessee.However, that by itself does not mean that the assessing officer failed to make any investigation before passing the assessment order. No material was brought on record by the Commissioner that what the assessing officer stated in his order is not correct, which may cause prejudice to the revenue and the order can be said to be erroneous.Every loss of revenue as a consequence of an order of the assessing officer cannot be treated as prejudicial to the interests of the revenue. When an assessing officer adopted one of the courses permissible in law and it' has resulted in loss of revenue., or where two views are possible and the assessing officer has taken one view with which the Commissioner ...
Tag this Judgment!Gem Motors Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-30-2003
Reported in: (2004)83TTJ(Kol.)886
1. The assessee is in appeal against the order of the learned CIT(A) who confirmed the penalty levied under Section 271B by the AO holding that the assessee had not enclosed the tax audit report as required under Section 44AB.2. The learned counsel for the assessee submitted that the assessee is a partnership firm and was liable to tax audit since its inception. As in earlier years, the tax audit was completed within time and the return was filed along with the audited accounts. The head office of the firm was situated at Calcutta and the business operations are at Deoghar. There was no operation at Calcutta and the tax audit report was completed at Deoghar itself. Sri B.L. Agarwal, advocate, looked after the income-tax affairs at Calcutta and every time the return together with all papers were sent to him at Calcutta for the needful.In support thereof the learned counsel for the assessee has enclosed an affidavit by Sri B.L. Agarwal filed before the AO together with the photocopies o...
Tag this Judgment!Deputy Commissioner of Income Tax Vs. B.P. Agarwalla and Sons Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-30-2003
Reported in: (2003)86ITD219(Kol.)
1.This appeal has been filed by the Department against the order of the CIT(A) for the asst. yr. 1995-96. "That on the facts and in the circumstances of the case the learned CIT(A)-X, Calcutta, erred in holding that the assessee-company is entitled to depreciation on explosive van @ 40 per cent in place of 25 per cent allowed by the AO at the time of assessment and thereby directing the AO to allow the claim." 3. Briefly stated the facts are that the assessee-company acts as the consignment agent of certain chemical companies and used to transport explosives from such companies to the mines. Since such new explosive vehicles are used for its own business activities, the AO held that depreciation applicable on such vehicles at the rate applicable to plant and machinery, i.e., @ 25 per cent as per IT Rules as against assessee's claimed depreciation @ 40 per cent. During the course of hearing of the proceeding the assessee contended that their claim of depreciation @ 40 per cent is allow...
Tag this Judgment!National Rubber Works Vs. Smt. Daisy Mantosh
Court: Kolkata
Decided on: Jun-27-2003
Reported in: AIR2003Cal284
Arun Kumar Mitra, J.1. Judgment was delivered and decree was passed on 11th December 2002 in the instant F.M.A. No. 468 of 2001. Thereafter on 13th January, 2003 the plaintiff/respondent being the petitioner filed an application under Order 47, Rule 1 of the Civil Procedure Code praying for review of the judgment and order dated December 11, 2002 passed by this Court being RVW No. 134 of 2003. Simultaneously, thereafter on 15-1-2003 the defendant/appellant being the applicant filed an application for correction of the judgment and/or decree passed in the instant F.M.A. 468 of 2001 by this Court. The said application for correction has been numbered as 479 of 2003. 2. Now therefore two applications, one for review of judgment and decree and the other for correction of clerical/typographical errors apparent in the judgment and decree passed in F.M.A. No. 468 of 2001 are taken up together for hearing. 3. Let me consider the application for review first since it has been filed earlier that...
Tag this Judgment!Smt. Geeta Mullick Vs. Brojo Gopal Mullick
Court: Kolkata
Decided on: Jun-27-2003
Reported in: AIR2003Cal321,(2004)1CALLT40(HC)
Joytosh Banerjee, J. 1. The present appeal is directed against the judgment dated 29-8-99 by which Additional District Judge, 12th Court, Alipore dissolved the marriage between the parties by allowing the application filed by the petitioner/husband under Section 13 of the Hindu Marriage Act for a decree of divorce on the ground of desertion and cruelty. The learned Judge by the Impugned judgment failed to give any indication that he was satisfied about the existence of the grounds on which the husband sought for a decree of divorce, but arrived at a conclusion from the facts and circumstances disclosed in the evidence specially the fact that, the parties were living separately from each other since long and came to an ultimate finding that marital bond between them had broken down irretrievably.2. The petitioner/husband filed the petition stating that marriage between the parties was solemnized on 7-6-79 according to Hindu Rites and Customs in a house situated at Beliaghata, Calcutta-7...
Tag this Judgment!Sri Premendra Kr. Mitra Vs. Amarendra Kr. Mitra
Court: Kolkata
Decided on: Jun-27-2003
Reported in: (2003)3CALLT369(HC),2005(4)CHN245
A.K. Mitra, J.1. This second appeal has been preferred challenging the judgment and decree dated 10.9.1997 passed by the learned Additional District Judge, 5th Court at Alipore in Title Appeal No. 11/1995 affirming the judgment and decree dated August 10, 1994 passed by the learned Assistant District Judge, Sealdah in Title Suit No. 76/93.2. The plaintiff/respondent herein filed a suit for partition valued at Rs. 60,000/-. The case as has been made out by the plaintiff is, inter alia, as follows:3. By a registered deed of conveyance dated 10.7.1979 the plaintiff and the defendant jointly purchased a piece and parcel of land measuring more or less three cottahs being portion of the then premises No. 2/2A Dr. Panchanan Mitra Lane, P.S. Beliaghata. The plaintiff and the defendant jointly purchased the property and developed and mutated their names in the Calcutta Municipal Corporation. After mutation the said land was renumbered as premises No. 2/2N Dr. Panchanan Mitra Lane being separate...
Tag this Judgment!Smt. Kalpana Sarkar Vs. Ramkrishna Mission
Court: Kolkata
Decided on: Jun-27-2003
Reported in: (2003)3CALLT519(HC)
D.K. Seth, J.1. We had taken up the application under Order 41 Rule 27 of the Code of Civil Procedure (CPC) and allowed the same. The parties have relied on the documents contained therein of the purpose of arriving at the conclusion on the contentions raised by the respective parties.2. Mr. Banerjee, appearing for the appellant, had raised two very interesting questions on which this appeal was admitted which are set out as under:' 1. The suit having been filed by the Society without being represented by the Secretary of the Society or any office-bearer thereof authorised by the Governing Body, in view of the provisions contained in Section 19(1) of the West Bengal Societies Registration Act, 1961, the suit is not maintainable in the absence of the locus standi of the society to sue in its own name without being represented by the President or the Secretary or any office-bearer authorised by the Governing Body, particularly, in the absence of any authorisation by the Governing Body au...
Tag this Judgment!Paramita Das Vs. Pranati Sarkar and ors.
Court: Kolkata
Decided on: Jun-27-2003
Reported in: AIR2004Cal22
1. Petitioner/Defendant No. 4 has filed the instant application for review of the judgment and order passed by this Court on 27-3-2000 in F.A. No. 395 of 1984 arising out of Title Suit No. 20 of 1971 of the Fifth Court of the learned Subordinate Judge, Alipore, South 24- Parganas.2. The facts leading to the instant application for review may briefly be narrated thus. An appeal being F.A. No. 395 of 1984 was preferred by the appellants against the judgment and decree dated 9-3-83 passed by the learned Subordinate Judge, 5th Court, Alipore in a final decree proceeding in Title Suit No. 20 of 1971. The original defendant No. 2 was the appellant on whose demise his heirs have been substituted in his place. Premises No. 63 is a dwelling house and a part of the said premises had been allotted to the appellant. There is ony one stair case which had been allotted to defendant No. 4. It was submitted by the learned Advocate for the Appellant in the course of hearing of the appeal that as some r...
Tag this Judgment!Pratima Das Vs. Pranati Sarkar and ors.
Court: Kolkata
Decided on: Jun-27-2003
Reported in: (2004)1CALLT113(HC)
A.K. Bisi, J.1. Petitioner/defendant No. 4 has filed the instant application for review of the judgment and order passed by the this Court on 27-3-2000 on F.A. No. 395 of 1984 arising out of title suit No. 20 of 1971 of the Fifth Court of the learned subordinate Judge, Alipore, South 24 parganas.2. The facts leading to the instant application for review may briefly be narrated thus. An appeal being F.A. No. 395 of 1984 was preferred by the appellants against the judgment and decree dated 9-3-83 passed by the learned subordinate Judge, 5th Court, Alipore in a final decree proceeding in title suit No. 20 of 1971. The original defendant No. 2 was the appellant on whose demise his heirs have been substituted in his place. Premises No. 631 is a dwelling house and a part of the said premises had been allotted to the appellant. There is only one staircase which had been allotted to defendant No. 4. It was submitted by the learned advocate for the appellant in the course of hearing of the appe...
Tag this Judgment!Balai Jana, Ashoke Jana (Since Deceased), Vs. State of West Bengal
Court: Kolkata
Decided on: Jun-27-2003
Reported in: (2004)1CALLT187(HC),2003CriLJ4011
P.K. Biswas, J. 1. This appeal is directed against the judgment and order dated 21st August, 1989 passed by Sri M.K. Basu, learned Additional sessions Judge, 2nd Court, Hooghly in Sessions Trial Case No. 211 of 1984 whereby and where under the appellants were convicted and sentenced for an offence punishable under Section 304 (Part I) read with Section 34 of the Indian Penal Code and sentenced to suffer rigorous imprisonment for 5 years and to pay a fine of Rs. 500/- each in default to suffer rigorous imprisonment for 1 month more.2. The learned trial Judge also convicted all the appellants for the offences punishable under Section 323 read with Section 34 of the Indian Penal Code and sentenced them to suffer rigorous Imprisonment for 6 months.3. The learned trial Judge also convicted appellant No. 4 Uttam for commission of offence punishable under Section 307 of the Indian Penal Code and sentenced him to suffer rigorous imprisonment for 3 years and also to pay a fine of Rs. 500/- in d...
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