Kolkata Court April 2004 Judgments
ito Vs. Chandra Kant N. Seth
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-30-2004
Reported in: (2004)89TTJ(Kol.)417
This appeal has been filed by the revenue against the order dated 28th April, 2003, passed by the Commissioner (Appeals) in the matter of an assessment made under section 143(3) for the assessment year 1985-86.All the grounds of appeal raised by the revenue revolve round the issue relating to the addition of Rs. 1, 11,46,448 as income from undisclosed sources.Material facts, in brief, related to the issue in question, as borne out from the orders of the authorities below, may be summarised as under: A search was conducted in the business premises of the assessee, one Shri D. Sengupta, in the godowns of M/s Orn Development Ltd. and PTR Siding, Shalimar, Howrah on 16-5-1985. It was also found that Shri D.Sengupta was importing steel and steel materials. In the original first assessment the name of Shri D. Sengupta as that of the present assessee and had made the addition on that count.The first assessment order completed under section 144 on 28-3-1988 and making the addition of Rs. 1,13...
Tag this Judgment!Sajahan Ali Vs. State of West Bengal
Court: Kolkata
Decided on: Apr-30-2004
Reported in: 2004(3)CHN536
G.C. De, J.1. This appeal is directed against the judgment of conviction dated 20.11.98 and sentence dated 21.11.98 passed by learned Judge, Special Court, N. D. P. S. Act, Murshidabad in N. D. P. S. Case No. 20/97. By the said judgment the learned Special Judge found the accused Sajahan All guilty under Section 21 of the N. D. P. S. Act, convicted him thereunder and sentenced him to suffer Rule I. for ten years and to pay a fine of Rs. one lac i.e. to suffer further Rule I. for two years.2. Prosecution case in brief is that on getting source information G. D. No. 781 dated 20.9.97 was recorded after sending one R. T. Message to the Circle Inspector of Police of P.S. Lalgola and thereafter S.I. Prabir Roy along with Force went to village Naldahari after entering the movement in G. D. E 784 dated 20.9.97. Two local witnesses were collected and thereafter Police Force with these witnesses entered into the house of the accused Sajahan AH and disclosing their identity the house was searche...
Tag this Judgment!Balai Chandra Parui Vs. Smt. Durga Bala Dasi and ors.
Court: Kolkata
Decided on: Apr-30-2004
Reported in: AIR2004Cal276,(2006)1CALLT403(HC)
Arun Kumar Mitra, J.1. This second appeal has been preferred by the defendant challenging the judgment and decree dated 4th August, 1988 passed by the learned 4th Addl. District Judge, Alipore in T.A. No. 72/1986 reversing the judgment and decree dated 13th May, 1986 passed by the Id. Munsif, 1st Court at Basirhat in T.S. No. 173 of 1984.2. The case as has been made out by the plaintiff and/or as it transpire from the plaint is inter alia as follows :-Prior to the death of the husband of the plaintiff No. 1 in 1975 the defendant was kept in the house of the plaintiffs about 4 to 5 years and he used to work with the plaintiff ever since and because of his works and behaviour the plaintiff No. 1 and her husband had got great love and affection for him. Plaintiff Nos. 2 to 4 are the sons of plaintiff No. 1 and they used to reside elsewhere at the place of their employment. The said sons of the plaintiff No. 1 asked her to go and reside with them but as per husband's wish she did not leave...
Tag this Judgment!Dipak Kumar Maity Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-30-2004
Reported in: (2004)3CALLT98(HC)
Arun Kumar Mitra, J.1. This writ petition has been filed challenging the order dated 4th March, 2002 passed by the Disciplinary Authority being the learned District Judge, Midnapur.2. The petitioner was a comparing clerk in the Civil Copying Department in the Court of learned District Judge, Midnapur. One Asim Kr. Das lodged a complaint before the Officer-in-Charge of Tamluk Police Station against the petitioner alleged cheating. On the basis of this said complaint G.R. Case No. 294 of 1994 was started against the petitioner before the learned Sub-Divisional Judicial Magistrate, Tamluk. Simultaneously a disciplinary proceeding was also started. The petitioner was suspended with effect from January 5, 1994. The petitioner was served with a show-cause notice and a charge-sheet. Subsequently, however, suspension order has been withdrawn as alleged by the petitioner and the disciplinary proceeding continued along with the criminal case. In the criminal case by judgment and order dated 2.7....
Tag this Judgment!Miss Debopriya Ganguly Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-30-2004
Reported in: AIR2005Cal76,(2004)3CALLT159(HC)
K.J. Sengupta, J. 1. All these three matters are taken up together for hearing, as in the first mentioned writ petition, vires of the Regulation 2(xxviii) and 9(xxv)(c) of the West Bengal Council of Higher SecondaryEducation (Examination) regulations, 1999 (hereinafter referred to as he said Regulation), has been challenged, contending that the same are ultra vires Article 14 and Article 41 of the Constitution of India, and, therefore, has prayed for striking down of the same. It is incidentally recorded that all the petitioners in the aforesaid matters have failed to qualify themselves of passing the respective test examinations, held by their respective institutions. As such, they were not sent up for appearing in the Higher Secondary Examination by their respective schools, because they are prohibited from doing so by the Clause 9(xxv)(c} read with Clause 2(xxvin) of the said Regulation. I think, it would be apposite to set out the aforesaid two Clauses of the said Regulation.'Claus...
Tag this Judgment!Sri Susanta Kumar Banerjee and anr. Vs. Sri Lakshman Show
Court: Kolkata
Decided on: Apr-30-2004
Reported in: (2004)3CALLT280(HC)
A.K. Mitra, J.1. This second appeal has been preferred challenging the judgment and decree dated 15th June, 1999 and 29th June, 1990 respectively as passed in Title Appeal No. 125 of 1985 by the learned Asstt. District Judge 24-Pgns. (S), Alipore, reversing the judgment and decree dated 15th June, 1989 and 22nd June, 1989 respectively as passed by the learned Munsif, 1st Court, Sealdah in connection with the Title Suit No. 425 of 1978.2. This appeal arises out of suit for eviction, the arrear of rent and for mesne profits. The case as has been made out in the plaint is inter alia as follows :-3. The defendant was a monthly tenant under the plaintiffs Susanta Kumar Banerjee and Sunil Kumar Banerjee in respect of the suit premises at monthly rental of Rs. 20/- payable according to English calendar month. The plaintiffs alleged in the plaint that the defendant was a habitual defaulter in respect of payment of rent and thereby he failed to pay rent from October, 1976. The plaintiffs requir...
Tag this Judgment!Abarna Mukhopadhyay Vs. Diptiman Mukhopadhyay and ors.
Court: Kolkata
Decided on: Apr-30-2004
Reported in: 2005(2)CHN92
P.N. Sinha, J.1. This revisional application under Section 407 of the Code of Criminal Procedure (hereinafter called the Code) has been preferred by the petitioner praying for transfer of G.R. Case No. 226 of 1997 from the Court of the learned Judicial Magistrate, Kalyani to the Court of competent jurisdiction within the sessions division of Hooghly.2. Learned Advocate for the petitioner contended that the opposite parties were arrayed as accused persons in Kalyani P.S. Case No. 68 dated 3.6.97 under Section 498A/34 of the Indian Penal Code (hereinafter called the IPC) on the basis of complaint lodged by mother of the petitioner, Petitioner is the wife of opposite party No. 1 and opposite parties inflicted serious physical and mental torture on her. The petitioner and opposite party No. 1 both are engaged in legal profession. The opposite party No. 2 was a member of the West Bengal Higher Judicial Service and is a very influential person. After investigation police has submitted charge...
Tag this Judgment!Shaw Wallace and Co. Ltd. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-29-2004
Reported in: (2004)191CTR(Cal)223,[2004]269ITR88(Cal)
Kalyan Jyoti Sengupta J.1. By this writ application the petitioner has challenged an order dated April 6, 2004, and the notice dated April 7, 2004, and the proceedings pending in relation thereto. By the aforesaid impugned order, the Tax Recovery Officer purported to have decided the matter in terms of the judgment and order of the appeal court dated January 15, 2004. Therefore, it would be proper for me to reproduce the exact language of the judgment hereunder :'Therefore, the order impugned (annexure P 62 of the writ petition) is set aside with liberty to the Tax Recovery Officer to exercise his jurisdiction within the scope and ambit of Clause (vi) of Section 226(3) as discussed above, namely, with regard to the genuineness or the falsity of the objection raised without sitting in appeal on the merits of the objection itself after giving opportunity to SWCL.The appeal thus stands allowed to the extent indicated above. The notices (annexures P 29 to P 34 of the writ petition) issued ...
Tag this Judgment!Md. Abdur Rafique Vs. Mst. Sakila Bibi
Court: Kolkata
Decided on: Apr-29-2004
Reported in: 2004(3)CHN174
Arunabha Barua, J.1. This revisional application under Sections 401 and 482 of the Code of Criminal Procedure arises out of an order passed by the learned Sub-Divisional Magistrate, Basirhat, on the 20th July, 1994 whereby the learned Magistrate issued search warrant for producing the minor children in Court in Case No. M. P. 762A of 1992.2. The matter is short and simple. The petitioner in the instant revision is the husband and the opposite party is his wife. Way back on 20.10.91, their otherwise peaceful marriage showed signs of cracks when pursuant to a quarrel between husband and wife, the wife, that is, Sakila Bibi, the opposite party here, left her husband's house, that is the house of the petitioner here, along with her brother, in the absence of husband. Allegedly, she also took away at that time all the ornaments given to her by her husband together with Rs. 1,000/- in cash and her garments. Her two minor children were left at her husband's house. According to the petitioner-...
Tag this Judgment!Surodhani Roy @ Sumitra Roy Vs. State of West Bengal
Court: Kolkata
Decided on: Apr-29-2004
Reported in: 2004(4)CHN205
G.C. De, J.1. This jail appeal was filed by the convict Surodhani Roy @ Sumitra Roy through Superintendent of Berhampore Central Jail, District Murshidabad challenging the judgement and order of conviction dated 17.5.96 and the sentence passed on 21.5.96 in Sessions Case No. 4/95 (S.T. No. 8/95) by the learned Sessions Judge, Jalpaiguri. By the said judgement the accused Surodhani Roy @ Sumitra Roy was found guilty of the offence under Section 302/201/381 of the Indian Penal Code and sentenced to suffer rigorous imprisonment for life and to pay a fine of Rs. 3,000/- i.d. to suffer R.I. for one year under Section 302 of the Indian Penal Code. She was also convicted under Section 201 of the Indian Penal Code and was sentenced to suffer R.I. for two years and to pay a fine of Rs. 500/- i.d. to suffer R.I. for two months. She was further convicted under Section 381 of the Indian Penal Code for which she was sentenced to suffer R.I. for two years and a fine of Rs. 500/- i.d. to suffer R. I....
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