Kolkata Court January 2005 Judgments
W.C. Shaw Pvt. Ltd. Vs. A.C.i.T.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-31-2005
Reported in: (2005)93ITD535(Kol.)
1. The assessee is in appeal against the assessment order made by the Assessing Officer Under Section 143(3)/254/158BC dated 28.03.03 for the block period from 1.4.95 to 3.11.95.2. Ground No. 1 is general in nature and need not to be decided separately. Hence, it is rejected. "For that the order passed by the Ld. Assessing Officer, on 28.03.03, Under Section 143(3)/154/158BC, for the aforesaid BLOCK PERIOD, in reassessment proceedings is barred by limitation, as per the amended provisions of Section 153(2A) of the I.T.Act'61, and hence liable to be quashed." 4. To appreciate the controversy raised by the assessee in this ground No. 2, it is necessary to state the facts of the case leading to the impugned fresh assessment order made by the Assessing Officer Under Section 143(3)/254/158BC on 28.03.03.5. In this case, the original block assessment was made on 29.11.96 Under Section 143(3)/158BC determining the total undisclosed income at Rs. 1,34,13,424/-. The original block assessment w...
Tag this Judgment!Bank of Baroda Employees' Association and Anr. Vs. Union of India (UOi ...
Court: Kolkata
Decided on: Jan-31-2005
Reported in: 2005(2)CHN439,[2005(105)FLR534],(2005)IILLJ912Cal
D.K. Seth, J.In re : CAN 642 of 20051. Affidavit filed today be taken on record.1.1 An alleged industrial dispute was raised before the Conciliation Officer for adjudication thereof. On the report of the Conciliation Officer, the State Government had formed an opinion that the alleged dispute was not fit for reference under Section 10 of the Industrial Disputes Act, 1947. This has been challenged in a writ petition, since dismissed, being W.P. No. 8194 (W) of 2004 by or under judgment and order dated 7th December, 2004. This appeal arises out of the said decision.1.2. The learned Counsel for both the parties, while addressing the Court on the application for stay, addressed on the merit of the appeal. In the circumstances, having heard the learned Counsel for the respective parties at length, we feel that while disposing of the application for stay, nothing remains to be decided in the appeal. Therefore, the appeal, by consent of the parties, is treated as on day's list for hearing and...
Tag this Judgment!Sikha Rani Singha and anr. Vs. General Manager, Calcutta Tramways Comp ...
Court: Kolkata
Decided on: Jan-31-2005
Reported in: (2005)2CALLT583(HC)
Ashim Kumar Banerjee, J.1. Can an employee of Calcutta Tramways Company (1978) Ltd. (hereinafter referred to as 'CTC') be removed from service on the ground of unauthorised absence without proceeding against him departmentally in a regular disciplinary proceeding ?2. The above question has come up before me in the instant case in both writ petitions. Hence, I wish to dispose of both the writ petitions by this common judgment.3. One Mr. Bipin Behari Singha (W.P. No. 18384(W) of 1999) and one Mr. Monon Kumar Chakraborty (W.P. No. 1794410(W) of 1997) were employees of CTC, a wholly owned state undertaking.4. Bipin joined the CTC in September, 1977 at the age of 21 years. After his completion of training as a conductor he was appointed as a conductor by CTC on March 23, 1984. Uptil 1992 he was serving CTC without any interruption. However, at the age of 36 years he became ill and he frequently used to take leave on the ground of ailment. In 1994 Bipin took leave from CTC. The company grant...
Tag this Judgment!Shikha Rani Singha and anr. Vs. General Manager, Calcutta Tramways Co. ...
Court: Kolkata
Decided on: Jan-31-2005
Reported in: [2005(106)FLR761],(2005)IIILLJ412Cal
Ashim Kumar Banerjee, J.1. Can an employee of Calcutta Tramways Company (1978) Ltd. (hereinafter referred to as 'CTC') be removed from service on the ground of unauthorized absence without proceeding against him departmentally in a regular disciplinary proceeding?2. The above question has come up before me in the instant case in both writ petitions. Hence, I wish to dispose of both the writ petitions by this common judgment.3. One Mr. Bipin Behari Singha (W.P. No. 18384 (W) of 1999) and one Mr. Monon Kumar Chakraborty (W.P. No. 1794410 (W) of 1997) were employees of CTC, a wholly State owned undertaking.4. Bipin joined the CTC in September, 1977 at the age of 21 years. After his completion of training as a conductor he was appointed as a conductor by CTC on March 23, 1984. Until 1992 he was serving CTC without any interruption. However, at the age of 36 years he became ill and he frequently used to take leave on the ground of ailment. In 1994 Bipin took leave from CTC. The company gran...
Tag this Judgment!Satish Chandra Sarkar and anr. Vs. Sandhya Sarkar and ors.
Court: Kolkata
Decided on: Jan-31-2005
Reported in: 2005(4)CHN519
Jyotirmoy Bhattacharya, J.1. This application under Article 226 of the Constitution of India is directed against an appellate order passed in connection with a pre-emption proceeding on 20th May, 2004 by the learned Additional District Judge, Fast Track Court-11, Ranaghat, District Nadia in Misc. Appeal No. 66 of 2001 reversing the judgment and order dated 5th May, 2001 passed by the learned Civil Judge, (Junior Division), 1st Court, Nadia in Misc. Case No. 107 of 1989.2. The pre-emptee is the petitioner before this Court.3. The application for pre-emption was rejected by the learned Civil Judge, Junior Division, 1st Court, Nadia on the grounds that since the land sought to be pre-empted was purchased by the bargadar, application for pre-emption does not lie in view of the exemption was mentioned in Section 8(2)(e) of the West Bengal Land Reforms Act. Being aggrieved by, and dissatisfied with, the said order, the pre-emption opposite party preferred an appeal being Misc. Appeal No. 66 ...
Tag this Judgment!Assistant Commissioner of Income Vs. the Champdany Industries Limited
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-28-2005
Reported in: (2005)97TTJ(Kol.)41
1. The Revenue is in appeal against the ld.CIT(A)'s order dated 20th November, 2002 passed in the matter of an assessment made under Section 147/143(3) dated 30-3-2001 pertaining to the assessment year 1994-95.2. Various grounds of appeal raised by the Revenue revolve around the issue relating to the validity of re-assessment proceedings initiated under Section 147 of the Act by the A.O., which were cancelled by the ld.CIT(A) by holding that the re-opening of assessment by the A.O. was bad in law as it was based on change of opinion on the same set of facts and law which were in existence at the time of the original assessment.3. Material facts, in brief, related to the issue in hand are as under :- In this case, the assessee had filed return of income on 30.11.94 for the assessment year under consideration disclosing a total income of Rs. 1,71,21,790/-. The return was duly processed under Section 143(1)(a) on a returned, income. The case was taken up for scrutiny and assessment was u...
Tag this Judgment!Asstt. Cit Vs. Champdany Industries Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-28-2005
Reported in: (2005)95ITD169(Kol.)
The revenue is in appeal against the Id. CIT (A)'s order dated 20-11-2002 passed in the matter of an assessment made under section 147/143(3) dated 30-3-2001 pertaining to the assessment year 1994-95.Various grounds of appeal raised by the revenue revolve around the issue relating to the validity of re-assessment proceedings initiated under section 147 of the Act by the assessing officer, which were cancelled by the Id. CIT (A) by holding that the re-opening of assessment by the assessing officer was bad in law as it was based on change of opinion on the same set of facts and law which were in existence at the time of the original assessment.In this case, the assessee had filed return of income on 30-11-1994 for the assessment year under consideration disclosing a total income of Rs. 1,71,21,790. The return was duly processed under section 143(1)(a) on a returned income. The case was taken up for scrutiny, and assessment was ultimately made under section 143(3) on 3-3-1997 determining...
Tag this Judgment!Tapas Sur Vs. State of West Bengal
Court: Kolkata
Decided on: Jan-28-2005
Reported in: 2005(2)CHN683,2005CriLJ4270
Amit Talukdar, J.1. 'The horizons of Article 21 are ever widening and the final word on its conspectus shall never have been said. So long as life lasts, so long shall it be the duty and endeavour of this Court to give to the provisions of our Constitution a meaning which will prevent human suffering and degradation', was held by Y.V. Chandrachud, the Hon'ble The Chief Justice of India presiding over a 3-Judge Bench of the Supreme Court in Sher Singh v. State of Punjab held on AIR 1983 SC 465.2. Keeping in mind the aforesaid hallowed observations this Court proceed to evaluate the grievance of the petitioner, who feels that in his case the said fundamental right has stood in breach.3. This Court is now entrusted with to sort out the agony of the petitioner, who feels that his valuable right under Article 21 of the Constitution has been breached in the proceedings of N-10 of 2000 pending before the learned Special Court (under the N.D.P.S. Act), Barasat as he has been in custody for a p...
Tag this Judgment!Debabrata Gupta Vs. Nanigopal Bhattacharjee
Court: Kolkata
Decided on: Jan-28-2005
Reported in: (2005)2CALLT383(HC),2005(3)CHN95
Arun Kumar Mitra, J.1. This second appeal has been filed in this Court challenging the judgment and decree passed by the Appellate Court below in T.A. No. 36 of 1994 by the learned Assistant District Judge, 6th Court, Alipore on 30th August, 1994 setting aside the judgment and decree dated 11/01/1994 passed by the learned Munsif, 3rd Court, Alipore in T.S. No. 10 of 1998.2. This appeal was preferred before this Court in connection with a suit for ejectment and recovery of khas possession and damages.3. The appeal was taken up for hearing. The learned Counsel for both the parties started making their submissions and this Court was to find out first as to whether there is any substantial question of law on which this appeal could be decided.4. It may be mentioned in this connection that when the appeal was heard under Order 41 Rule 11 of the Code of Civil Procedure, the Hon'ble Division Bench admitted the appeal on the question as to necessity for consideration of the case of partial evi...
Tag this Judgment!Nirmalendu Kar Vs. Smt. Kamalabala Naskar and ors.
Court: Kolkata
Decided on: Jan-28-2005
Reported in: AIR2005Cal223,(2005)2CALLT593(HC)
Arun Kumar Mitra, J.1. This second appeal arises out of a suit for declaration and recovery of khas possession and for permanent injunction in respect of suit premises. The case in brief as has been made out by the plaintiff is as follows :The plaintiff has been the owner of suit premises measuring 2 kottah 7 chhatak 36 sq.ft. of land at Premises No. 15, Selimpore Road, P.S.-Kasba since 14-2-1968, the date on which he purchased the said property by a registered deed of conveyance from the vendor Smt. Bimala Bala Dassi and Ors. After the purchase the plaintiff was in exclusive possession and enjoyment in the suit property. He erected the compound wall and 4 (four) small kuchcha huts on the suit property and the remaining portion remained vacant. The defendant No. 1 who is a widow and is the mother of the defendant Nos. 2 to 4 were allowed by the plaintiff towards the end of the year 1970 to use and occupy the hut mentioned in schedule 'B' to the plaint following the request by the defen...
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