Kolkata Court February 2005 Judgments
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Gopee Nath Paul and Sons and anr. Vs. Deputy Commissioner of Income Ta ...
Court: Kolkata
Decided on: Feb-15-2005
Reported in: (2005)198CTR(Cal)116
D.K. Seth, J.:The point :1. In this case, the liability of one of the firms, Gobindo Sheet Metal Works & Foundry, held to be the erstwhile firm under the name and style of which the assessee was carrying on business could satisfy the test of being expenditure incurred wholly and exclusively in connection with the transfer of the assets of the assessee for the purpose of computation of capital gains for asst. yr. 1992-93. In order to ascertain the proposition reference to the factual aspects of the case are required to be referred to.The submission :2. Dr. Pal, the learned senior counsel, ably assisted by Mr. J.P. Khaitan, pointing out to the various materials submitted that there is already a finding of fact to the extent that the assessee was carrying on business under the name and style of Gobindo Sheet Metal Works & Foundry (Gobindo Sheet Metal). It is also pointed out that there is nothing on record to show that the Gobindo Sheet Metal was an assessee, on the other hand, the sale p...
Multican Builders Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-15-2005
Reported in: (2005)199CTR(Cal)124,[2005]278ITR142(Cal)
D.K. Seth, J.The question :1. A simple question has been raised by Mr. Khaitan, appearing on behalf of the assessee, challenging the order of the learned Tribunal in respect of the assessment year 1986-87 on the strength of an agreement executed on September 1, 1986, when the accounting year expired on September 30, viz : whether the subject vehicles so leased under the said agreement were used for the purpose of business in the previous year 1986-87 in order to enable the assessee to obtain the benefit of depreciation under Section 32 of the Income-tax Act, 1961.Submission on behalf of the appellant:2. Mr. Khaitan had supported his submission on the basis of the materials on record relying on certain decisions to which we shall be referring at the appropriate stage. According to him, the assessee having been carrying on the business of leasing out, as soon as the vehicles were leased out, the vehicles are used for the purpose of the assessee's business. He referred to various terms of...
India Steamship Co. Ltd. Vs. Joint Commissioner of Income Tax and ors.
Court: Kolkata
Decided on: Feb-11-2005
Reported in: (2005)194CTR(Cal)386,[2005]275ITR155(Cal)
Pranab Kumar Chattopadhyay, J.1. The petitioner herein has challenged the validity and/or legality of the notices all dt. 31st March, 2001 issued under Section 148 of the IT Act, 1961 for the asst. yrs. 1990-91 to 1996-97, the relevant financial years being the years ended on 31st March, 1990 to 31st March, 1996. It has been submitted on behalf of the petitioners that all the notices and the proceedings initiated thereunder are without jurisdiction and illegal since none of the conditions precedent for assumption of the jurisdiction under Section 147 of the IT Act have been satisfied.2. The petitioner is engaged in the business of carriage of goods by ship. The ships are dry docked for carrying out periodical repairs. The said repairs are also mandatory for seaworthiness of the ship.The petitioner, as the assessee, had been claiming deduction for the expenditure on such repairs spread over in four years in all its assessments for several assessment years under the IT Act and the said c...
Krishna Bahadur and anr. Vs. State
Court: Kolkata
Decided on: Feb-11-2005
Reported in: 2005(2)CHN314
Alok Kumar Basu, J.1. Two appellant-Bahadur Singh Gangdon and Krishna Bahadur Gangdon, national of Nepal, now in Jalpaiguri Central Jail preferred the present appeal challenging the order of conviction and sentence recorded against them by the learned Judge, Special Court, under the NDPS Act, Behrampur in the district of Murshidabad in connection with NDPS Case No. 13 of 1999.2. The prosecution case in brief was that on 24th March, 1999 at the early hour, Superintendent of Customs, Behrampur along with the other officers intercepted a tourist bus proceeding towards Calcutta from Nepal and during that interception the two appellants were found in possession of a briefcase. The Superintendent of Customs and other officers brought the briefcase along with the appellants to their office and there in presence of local witnesses the briefcase was opened and 7.470 grams of charas were found kept concealed in the said briefcase.3. The officers of the customs thereafter prepared seizure list in...
K.S. Mehta (Huf) Vs. Commissioner of Income Tax
Court: Kolkata
Decided on: Feb-11-2005
Reported in: (2005)195CTR(Cal)293,[2005]278ITR59(Cal)
D.K. Seth, J.The question :1. The short question involved in these two appeals is as to whether hybrid method/system of accounting was permissible; if permissible, then could its consequences be avoided or ignored and the first proviso to Section 145 of the IT Act, 1961 (IT Act), as it stood for the respective previous years 1986-87, 1987-88 and 1988-89, could be invoked for the purpose of holding that the income could not be deduced from such mixed accounting system.The admitted facts :2. In this case, the facts are more or less admitted. The assessee used to maintain mercantile system of accounting in respect of its outgoings, whereas it used to maintain cash system of accounting in respect of the receipt of interest against financing of vehicles, a part of its business. In the earlier years, this mixed system of accounting was permitted and accepted by the IT authorities and its income was accordingly assessed. But for the previous years 1986-87, 1987-88 and 1988-89, the AO took a d...
Bharat Vanijya Eastern Private Ltd. and anr. Vs. State of West Bengal ...
Court: Kolkata
Decided on: Feb-11-2005
Reported in: 2005(2)CHN488,2005(2)CTLJ170(Cal)
D.K. Seth, J. 1. After having heard the learned Counsel for the respective parties, it appears that while addressing the Court on the question of grant of interim order the respective learned Counsel had addressed the Court on merit of the appeal itself. At the same time, any interim order that may be passed would affect the merit of the appeal. It is also undisputed that the project involves certain urgency for which the appeal is also required to be expedited. In the circumstances, by consent of the parties the appeal is treated as on day's list 'for hearing' along with the application for interim order and are disposed of in the manner following.Submission on behalf of the appellant:2. This appeal has been preferred against the order of the learned Single Judge passed in Writ Petition No. 1555 of 2004 on 11th October, 2004 dismissing the writ petition. In the said writ petition, the issue of the work-order accepting the bid of the respondent No. 5 herein was challenged on the ground...
Dinesh Samanta Vs. State of West Bengal
Court: Kolkata
Decided on: Feb-11-2005
Reported in: 2005(3)CHN73
P.N. Sinha, J.1. This revisional application preferred by the petitioner under Section 482 of the Code of Criminal Procedure (in short Code) is for quashing the criminal proceeding being G.R. Case No. 370/04 arising out of Mahisadal P.S. Case No. 76 dated 9.7.04 under Sections 274 & 275 of the Indian Penal Code (in short IPC) and under Section 27 of the Drugs and Cosmetics Act (in short Act), 1940 now pending in the Court of the learned Sub-Divisional Judicial Magistrate (in short SDJM), Haldia.2. The prosecution case was started on the basis of First Information Report (FIR) lodged by Srikanta Maity at the Mahisadal P.S. on 9.7.04 at 8.05 p.m. It was alleged in the FIR that on 6.7.04 the informant purchased one phial/bottle of syrup named 'Bexitone' from Samanta Medical, a medicine shop owned by the petitioner at Mahisadal. After reaching house the informant opened the packet of the said syrup and found inside the bottle/phial a dead frog was floating. He showed the bottle containing ...
Md. Azimul @ Md. Ajim Vs. State
Court: Kolkata
Decided on: Feb-10-2005
Reported in: 2005(3)CHN70
Alok Kumar Basu, J.1. We have heard both Mr. Roy on behalf of the convict-appellant and Miss Minoti Gomes on behalf of the State-respondent.2. The present appeal was preferred by the convict-appellant from jail challenging his order of conviction and sentence recorded by the learned Special Judge, 6th Bench, Sessions Court at Calcutta under Section 21 of the NDPS Act in connection with NDPS Case No. 42 of 1994 of that Court.3. According to the prosecution case, huge quantity of brown-sugar was recovered from the custody and possession of the convict-appellant who was found to be a Bangladeshi national and staying for a temporary period in a Calcutta hotel.4. According to the prosecution complying with all the formalities as provided in the Act seizure was made in respect of the contraband articles from the possession of the convict-appellant and thereafter he faced trial before the learned Special Judge, under Section 21 of the NDPS Act.5. During trial the prosecution examined as many ...
Dhrubajyoti Dutta Vs. the State of West Bengal and anr.
Court: Kolkata
Decided on: Feb-10-2005
Reported in: I(2006)BC24,(2005)2CALLT608(HC)
Pravendu Narayan Sinha, J.1. This revisional application is directed against the judgment and order dated 8.2.200 passed by the learned Additional Sessions Judge, 4th Court, Alipore in Criminal Appeal No. 42 of 1999 thereby dismissing the appeal and affirming the judgment and order of conviction and sentence imposed on the petitioner by the learned Additional Chief Judicial Magistrate (in short ACJM), Alipore in T.R. No. 31/97.2. The aforesaid T.R. No. 31/97 aroseout of complaint case No. C-376 of 95 filed by the opposite party No. 2 as complainant against this petitioner under Section 138 of the Negotiable Instruments Act (in short N.I. Act). The facts of the case, in short, as disclosed in complaint is that the complainant company carries on business of manufacturing television sets from its registered office-cum-factory at 106, Narkeldanga Main Road, Calcutta - 54. The accused is proprietor of M/s. Record Mseum, Khagra, Berhampore and the accused used to take television sets from th...
Turner Morrison Ltd. Vs. Calcutta Stock Exchange Association Ltd.
Court: Kolkata
Decided on: Feb-10-2005
Reported in: 2005(4)CHN685
Kalyan Jyoti Sengupta, J. 1. This summons has been taken out by the plaintiff for recording final judgment under Rule 1(B) of Chapter XIIIA of the Original Side Rules. In this summons the plaintiff wants final relief at this interim stage in a suit for eviction from an immovable property and for a money claim. There is no dispute under the law that this mode of action is permissible under the aforesaid provision. The plaintiffs case in short is as follows:By and under a written agreement dated 8th January, 1994 (hereinafter referred to as the said premises) the plaintiff let out to the defendant an area of 5100 sq.ft. in the 4th floor of the premises No. 6, Lyons Range, Calcutta-700 001 for a period of seven years from the aforesaid date at a monthly rent of Rs. 51,000/-. In addition thereto the defendant agreed to pay to the plaintiff a sum of Rs. 12,750/- per month for service charges and further sum of Rs. 12,750/- as rent for the fixture thereof aggregating to Rs. 76,500/- per mont...
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