Kolkata Court May 2006 Judgments

Bal Chand Purohit and anr. Vs. Commissioner of Income-tax and ors.

Court: Kolkata

Reported in: (2007)211CTR(Cal)569,[2006]286ITR423(Cal)

1. This appeal is directed against an order dated March 22, 2006, whereby the hon'ble first court has dismissed the writ application filed by the writ petitioner challenging the order of the Commissioner of Income-tax dated December 27, 2005, made under Section 127 of the Income-tax Act, 1961 (hereinafter rejected to as 'the said Act').2. The ground on which the order is challenged is that no reason was disclosed by the authorities in the show-cause notice dated November 25, 2005.3. Mr. Pratap Chatterjee, learned Counsel appearing before us on behalf of the petitioner, contended that non-disclosure of reason in the show-cause notice amounted to denial of reasonable opportunity of hearing as contemplated under the provisions of Section 127 of the said Act. He further relied upon the decisions reported in Chotanagpur Industrial Gases P. Ltd. v. CTT : [1998]233ITR377(Cal) and Ajantha Industries v. CBDT : [1976]102ITR281(SC) in support of his such contention.4. We have perused the said sho...

Lalu Gangopadhyay Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (2006)3CALLT505(HC)

Pratap Kumar Ray, J.1. Heard the learned advocates appearing for the parties.2. This writ application was moved by the petitioner praying his appearance in the interview for the post of Class-IV staff of Simian Annapurna Kali Bidyamandir, a higher secondary school, the appointment procedure of which is controlled and guided by the guidelines issued by the Director of School Education, West Bengal under Memo No. 1736(21) GA dated 1st November. 1999. The petitioner admittedly was not a sponsored candidate but relying upon the Judgment of the Apex Court passed in the case Excise Superintendent Malkapatnam, Krishna District, A.P. v. K.B.N. Viweshwara Rao and Ors. reported in : (1997)ILLJ56SC has prayed for the following reliefs:(a) A Writ/Order in the nature of Mandamus commanding the respondent authorities, specially the respondent Nos. 1 and 2 hereinto amend and/or quash the impugned relevant Recruitment Rules being Memo No. 2066-G.A. dated 27.10.1995 issued by the Director of School Edu...

Pranab Kumar Mitra and anr. Vs. Oriental Insurance Co. Ltd. and anr.

Court: Kolkata

Reported in: 2007ACJ1467

Kalyan Jyoti Sengupta and Aniruddha Bose, JJ.1. Both the appeals are disposed of by a common judgment.2. The insurance company preferred appeal against order passed under Section 140 of Motor Vehicles Act, 1988 (F.M.A. No. 685 of 2005) while the kins of the victim have preferred an appeal against judgment and award passed finally by the learned Tribunal under Section 166 of the said Act against the insurance company.3. The grievance in substance of the insurance company is that on the date of the incident the insurance policy was not renewed. The cheque which was issued for payment was subsequently dishonoured. Since there has been no consideration, therefore, the contract for insurance is void and the insurance company cannot be fastened with liability in the instant case.4. The kins of the victim who have preferred separate appeal against the final order have questioned by ventilating their grievances that the multiplier factor has been overlooked by the learned Tribunal as provided ...

Sudipto Sarkar Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2006)101ITD229(Kol.)

1. The Division Bench hearing this case had made a reference to the Hon'ble President, Income-tax Appellate Tribunal under Section 255(3) of the Income-tax Act, 1961 ('the Act') for constitution of a Special Bench, Accordingly, the Hon'ble President, I.T.A.T. was pleased to constitute a Special Bench of three Members to consider the following question: Whether, the expenses incurred by the assessee in furtherance of his profession to various clubs of Kolkata for entertaining clients and customers on account of hospitality are in the nature of business expenses or in the nature of entertainment expenditure.2. At the time of hearing both the parties agreed that two minor issues involved in this appeal, not specifically referred to the Special Bench: may also be considered in terms of Section 255(3) of the Income-tax Act and the whole appeal be disposed of by this Special Bench. Accordingly, it was decided by the Hon'ble President, I.T.A.T.to dispose of all the grounds by this Special Be...

Tapash Kumar Paul Vs. Soma Pal and anr.

Court: Kolkata

Reported in: (2006)2CALLT590(HC)

Pravendu Narayan Sinha, J.1. This revisional application under Section 401 read with Section 482 of the Code of Criminal Procedure (hereinafter referred to as the Code) filed by the husband petitioner is directed against the Judgment, and order dated 12.9.03 passed by the learned Additional Sessions Judge, 13th Court, South 24-Parganas at Alipore in Criminal Motion No. 436/01 thereby allowing the application under Section 125 of the Code filed by the Opposite Party (in short O.P.) wife after setting aside the order of the learned Judicial Magistrate, 2nd Court, Sealdah in Misc. Case No. 45/2000 dismissing the application filed by the wife under Section 125 of the Code.2. During pendency of the present revisional application, the O.P. wife, on 24.4.05 married one Partha Bhattacharya and the husband petitioner also obtained a decree for divorce against the wife from the Court of the learned Additional District Judge, 9th Court, Alipore on 4th September, 2004 in Matrimonal Suit No. 48/01....

Binny Ltd. Vs. Alliance Properties and Industries Ltd.

Court: Kolkata

Reported in: 2006(3)CHN322

Bhaskar Bhattacharya, J.1. This first appeal is at the instance of a plaintiff in a suit for declaration that it is a tenant governed under the provisions of the West Bengal Premises Tenancy Act and for permanent injunction restraining the defendant from interfering with the possession of the plaintiff and in anyway affecting the right of the plaintiff as a premises tenant and this appeal is preferred against the judgment and decree dated 13th June, 1995 passed by the learned Trial Judge thereby dismissing the suit.2. The following facts are not in dispute:(1) The plaintiff was put into possession of the suit property as a tenant on 1st October, 1965 and long thereafter, on 25th October, 1967 a registered deed of lease was executed between the parties by which the plaintiff was recognised as a lessee for ten years with effect from 1st October, 1965, the date of initial induction. It was specifically provided in the said deed of lease that the lease would come to an end with the expiry ...

Council of the Institute of Chartered Accountants of India Vs. Basab K ...

Court: Kolkata

Reported in: AIR2006Cal220,2006(3)CHN403

Bhaskar Bhattacharya, J.1. This is a reference under Section 21(5) of the Chartered Accountants Act, 1949 (hereinafter referred to as the Act) at the instance of the Council of the Institute of Chartered Accountants of India ('Institute') thereby praying for approval of the recommendation of removal of the respondent from the role of Chartered Accountants for three months on the ground of misconduct of the respondent.2. The facts giving rise to filing of this reference application may be summed up thus:(a) On 5th May, 2000 the Institute received a complaint from the Bank of Baroda against the respondent alleging that the respondent had misappropriated the fund of one of his clients, namely, Shankarlal Saha through fraudulently opening a joint account in Bank of Baroda.(b) On 11th January, 2001 the complaint was forwarded to the respondent under Regulation 12(6) of the Chartered Accountant Regulations with a request to send his written statement within 14 days. No written statement havi...

Tapas Kumar Paul Vs. Soma Pal and anr.

Court: Kolkata

Reported in: 2006(3)CHN630,II(2007)DMC541

P.N. Sinha, J.1. This revisional application under Section 401 read with Section 482 of the Code of Criminal Procedure (hereinafter referred to as the Code) filed by the husband petitioner is directed against the judgment and order dated 12.9.03 passed by the learned Additional Sessions Judge, 13th Court, South 24-Parganas at Alipore in Criminal Motion No. 436/01 thereby allowing the application under Section 125 of the Code filed by the Opposite Party (in short O.P.) wife after setting aside the order of the learned Judicial Magistrate, 2nd Court, Sealdah in Misc. Case No. 45/2000 dismissing the application filed by the wife under Section 125 of the Code.2. During pendency of the present revisional application, the O.P. wife, on 24.4.05 married one Partha Bhattacharya and the husband petitioner also obtained a decree for divorce against the wife from the Court of the learned Additional District Judge, 9th Court, Alipore on 4th September, 2004 in Matrimonial Suit No. 48/01. The husband...

Stp Ltd. Vs. Sujit Sen

Court: Kolkata

Reported in: (2006)5CompLJ329(Cal),[2006]72SCL399(Cal)

Bhaskar Bhattacharya, J.1. This appeal is at the instance of the company in a proceeding for winding up and is directed against the order dated 27-3-2003, passed by a learned Single Judge thereby admitting a winding up petition to the tune of Rs. 3,20,000, with further direction upon the company to give a bank guarantee to the tune of Rs. 2,50,000 for the purpose of protecting the interest of the applicant for winding up in respect of the balance amount of Rs. 2,75,978 for which the applicant was directed to seek its remedy before the civil court.2. The respondent herein filed an application for winding up on the allegation that the dues of the respondent were to the extent of Rs. 5,96,000. The company admitted the claim of the creditor to the tune of Rs. 3,20,000 and the learned trial Judge after considering the materials on record came to the conclusion that it should be proper for him to direct the respondent to seek its remedy by filing a suit for recovery of that amount as the sai...

Tarumoni Mondal and ors. Vs. Prafulla Kumar Mondal and ors.

Court: Kolkata

Bhaskar Bhattacharya, J.1. These two appeals were heard analogously as those have been perferred against a common judgment dated 31st August, 1987 passed by the Assistant District Judge, 7th Court, Alipore, District - 24 Parganas by disposing of two suits being Title Suit No. 7 of 1976 and Title Suit No. 83 of 1978 which were heard analogously.2. The Title Suit No. 7 of 1976 was filed by one Prafulla Kumar Mondal and Smt. Kalamani Mondal against Ganesh Chandra Mondal and others thereby claiming partition of their half share in the suit property on the allegation that their predecessor-in-interest, namely, Upendranath Mondal and his brother, viz. Ganesh Chandra Mondal jointly purchased the property described in the schedule to the plaint from the then Zamindars for valuable consideration of Rs. 300A under a registered sale-deed executed on 2nd November, 1929 and thereby those two brothers jointly became absolute owners of the suit property in equal share and were in joint possession of ...