Kolkata Court March 2008 Judgments
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income-tax Officer Vs. Kenaram Saha and Subhash Saha and
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-07-2008
Reported in: (2008)301ITR171(Kol.)
1. In the above mentioned 5 cases, the hon'ble President, the Income-tax Appellate Tribunal, constituted a Special Bench under Section 255(3) of the Income-tax Act, 1961. The common issue involved in all these appeals is with regard to disallowance under Section 40A(3) of the Act.Sri S.K. Tulsiyan, advocate, appearing on behalf of (i) M/s. Kenaram Saha & Subhash Saha and (ii) Nadeem Iqbal led the arguments from the assessees' side. He argued the matter at great length. His arguments/submissions can be summarized as follows: 2. That Section 40A(3) was introduced by the Finance Act, 1968, with effect from April 1, 1968. In the memorandum explaining the provisions in the Finance Bill, 1968, it was explained that the purpose behind the enactment of the provisions of Section 40A(3) was to curb wasteful and lavish expenditure and to counter tax evasion. It was felt by the Government that the assessees claim expenditure incurred in cash which frustrate proper investigation by the Departm...
Shyamal Biswas Vs. State of West Bengal
Court: Kolkata
Decided on: Mar-07-2008
Reported in: 2008CriLJ2699
Girish Chandra Gupta, J.1. This appeal is directed against the judgment dated 29th April, 2006, passed by Mr. M. M. Banerjee, learned Additional Sessions Judge, Basirhat, in Sessions Trial No. 27(12)05 arising out of Sessions Case No. 19(9)05 convicting the appellant under Section 376(2)(f) of the Indian Penal Code, and an order dated 2nd May, 2006, by which the accused was sentenced to suffer rigorous imprisonment for a period of ten years as also to pay fine of Rs. 5,000/-, in default to suffer further rigorous imprisonment for a period of six months.2. Briefly stated the prosecution case is that between 19th June, 2005 and 20th June, 2005 after 12.00 hours (in the night), the prosecutrix, a minor aged six years, was raped by the accused, Shyamal Biswas. The victim suffered severe bleeding injury. Immediate medical assistance was rendered by a quack, P.W. 5, Abdur Salam Mondal. In the morning an F.I.R. was lodged. The victim was referred to Basirhat S.D. Hospital where she remained f...
Kohinur Begum and ors. Vs. New India Assurance Co. Ltd. and anr.
Court: Kolkata
Decided on: Mar-06-2008
Reported in: 2006ACJ2547,AIR2008Cal84,2008(4)CHN112
Bhaskar Bhattacharya. J.1. This appeal under Section 173 of the Motor Vehicles Act is at the instance of the claimants in the proceedings under Section 166 of the Motor Vehicles Act, 1988 and is directed against an award dated June 29, 2007 passed by the Motor Accident Claims Tribunal, 1st Court, Asansol in M.A.C. Case No. 53 of 2006/149 of 2006.2. By the said award, the Tribunal below awarded a sum of Rs. 7,50,000/- in favour of the three claimants with a direction upon the New India Assurance Company Limited, the opposite party No. 2 therein, to make payment of the said sum within two months from the date of award failing which, it was ordered, the claimants would be entitled to get interest at the rate of 9 per cent per annum till realisation of the compensation in full.3. Being dissatisfied, the claimants have come, up with the present appeal.4. The only question that has arisen for consideration in this appeal is whether the Tribunal below was justified in not granting any amount ...
Hasnahara Sk. Alias Hasna Bibi and ors. Vs. New India Assurance Co. Lt ...
Court: Kolkata
Decided on: Mar-06-2008
Reported in: 2008ACJ2280,AIR2008Cal83,2008(4)CHN314
Bhaskar Bhattacharya, J.1. This appeal under Section 173 of the Motor Vehicles Act, 1988 is at the instance of the claimants and is directed against the order dated 25th June, 2003 passed by the learned Judge, Special Court-cum-Motor Accident Claims Tribunal, Burdwan in M.A.C. Case No. 77/386 of 2002 thereby rejecting the application under Section 163A of the Act.2. It appears from the application under Section 163A of the Act that the victim was a khalashi of a truck and while the said truck was waiting at petrol pump for the purpose of filling up fuel, four unidentified persons attacked the petrol pump and started firing, as a result, the driver of a different truck and the victim who was a khalashi of the insured truck involved herein died on the spot.3. The claim-application was filed by the father, mother and the sister of the victim.4. The mother of the victim alone gave evidence before the Tribunal. The Insurance policy covered by the vehicle, the postmortem report of the victim...
Debanshu Guha Roy and anr. Vs. National Insurance Co. Ltd. and ors.
Court: Kolkata
Decided on: Mar-06-2008
Reported in: 2008ACJ2014
Bhaskar Bhattacharya, J.1. This appeal under Section 173 of the Motor Vehicles Act, 1988, is at the instance of the claimants and is directed against an order dated 24.1.2003, passed by the Motor Accidents Claims Tribunal, Second Court, Hooghly in M.A.C. Case No. 28 of 2001 thereby rejecting the application under Section 166 of the Act filed by the appellants.2. Appellant No. 1 is the only surviving brother and the appellant No. 2 is the nephew of the victim who died bachelor. They filed application under Section 166 of the Act thereby claiming compensation for the death of the victim on the allegation that on 27.11.2000 the victim was knocked down by a trailer bearing No. WB 11 -8382 due to rash and negligent driving. The victim died on the spot and the applicants claimed compensation of Rs. 2,00,000.3. The insurance company contested the claim application. According to the insurance company, the application was not maintainable, as the applicants had no locus standi to file the claim...
Shri Gouri Sankar Chakraborty Vs. Smt. Moni Bhattacharjee and ors.
Court: Kolkata
Decided on: Mar-06-2008
Reported in: (2008)3CALLT273(HC)
Sadhan Kumar Gupta, J.1. This Second Appeal has been preferred against the judgment dated 26/9/2000 passed in Title Appeal No. 64 of 2000 by the learned Additional District Judge, 13th Court, Alipore, whereby he affirmed the decision of the learned Civil Judge (Junior Division), 4th Court, Alipore in Title Suit No. 181 of 1998.2. The fact leading to the filing of the present appeal is that the plaintiff/appellant became the owner of the suit property situated in the ground floor of the suit house being No. 12/1C, Chanditala Lane, by virtue of the Will executed by his father Late Kali Sankar Chakraborty. Probate was duly obtained in respect of the said Will. The defendants are the tenants in respect of the suit premises and they were staying there as such from the time of Late Kali Sankar Chakraborty. After obtaining the probate of the Will, the plaintiff became the owner/landlord in respect of the said premises and the defendants are the tenants under him.Plaintiff's family consists of...
Brij Raj Pandey Vs. Padmabati Dass and anr.
Court: Kolkata
Decided on: Mar-06-2008
Reported in: 2008(2)CHN978
Bhaskar Bhattacharya, J.1. This first appeal is at the instance of a defendant in a suit for permanent injunction and recovery of possession and this appeal is preferred against the judgment and decree dated 25th November, 2005 passed by the learned Judge, 11th Bench, City Civil Court at Calcutta in Title Suit No. 2038 of 1983 thereby passing a decree for khas possession by evicting the appellant from the suit property.2. The case made out by the plaintiff-respondent may be summed up thus:(a) The respondents purchased the property from the then owner and subsequently, the appellant and three other illegal occupants of the house instituted a suit being Title Suit No. 893 of 1979 in the City Civil Court at Calcutta impleading the respondents as the defendant Nos. 2 and 3 respectively and their vendor as the defendant No. 1. In that suit, the present appellant along with three others prayed for injunction restraining the respondents and their vendor from interfering with the possession of...
Hamida Begum Alias Alo Bibi Vs. Umran Bibi and ors. and Sk. Karim Ali ...
Court: Kolkata
Decided on: Mar-06-2008
Reported in: 2008(3)CHN639
Bhaskar Bhattacharya, J.1. These two appeals were heard analogously as those are preferred against the common judgement dated April 5, 2005 passed by the learned Judge, 6th Bench, City Civil Court at Calcutta thereby disposing of two suits being Title Suit No. 634 of 1984 and Title Suit No. 1232 of 1991. By the said judgment, the learned Trial Judge dismissed the Title Suit No. 634 of 1984 but decreed the other title suit being Title Suit No. 1232 of 1991.2. Being dissatisfied, the plaintiff of the Title Suit No. 634 of 1984, who is also the defendant of the Title Suit No. 1232 of 1991, has preferred these two appeals.3. So far the Title Suit No. 634 of 1984, a suit for partition, is concerned, the case is made out by the plaintiff/appellant may be summed up thus:(a) One Md. Sakur was the owner of the two brick built houses situated on two cottahs and eight chittaks more or less comprising of 13 rooms therein being part of the premises No. 33B, Sharif Lane, PS. Park Street, Calcutta as...
Prema Gupta Vs. Tci Finance Ltd. and anr.
Court: Kolkata
Decided on: Mar-06-2008
Reported in: (2008)IVCALLT175(HC),2009(1)CHN135
1. Both the above appeals have been preferred by the appellant, Prema Gupta, against two orders, being order dated 2nd May, 2006 (in G.A. No. 940 of 2006, E.C. No. 15 of 1998) and order dated 10th May, 2006 (in G.A. No. 4949 of 1998, E.C. No. 15 of 1998 with E.O.S. No. 320 of 1998), passed by the Hon'ble First Court.2. The appellant Prema Gupta is the mother of the judgment debtor, one Ashok Kumar Gupta, who suffered a decree on 21st August, 1998 passed by a Hyderabad Court for a sum of Pis. 20.91 lakhs approximately. The decree was subsequently transmitted to this High Court for the purpose of execution. It is at the stage of execution of the decree that the appellant Prema Gupta, for the first time, approached the Hon'ble First Court for the purpose of trying to assert the fact that her son Ashok Kumar Gupta, who was the judgment debtor, has no right, title and interest over any of the flats in question, which were to be sold in execution of the decree suffered by her son. The Hon'bl...
Snehasis Thakur Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-05-2008
Reported in: (2008)3CALLT133(HC)
Jayanta Kumar Biswas, J.1. The petitioner in this writ petition dated January 25th, 2008 is seeking a mandamus directing the respondents to permit him to participate as a candidate in the selection process initiated by them for recruitment to the post of Gram Panchayat Karmee.2. His case is that though his name has not been sponsored by the employment exchange, he is entitled to participate in the selection process, since he satisfies the qualifications prescribed by the West Bengal Panchayat (Recruitment and Conditions of Service of Gram Panchayat Karmee) Rules, 1995, Rule 6.3. Counsel for the petitioner submits that in view of Excise Superintendent v. K.B.N. Visweshwara Rao and Ors. : (1997)ILLJ56SC ; and Aran Kumar Nayak v. Union of India and Ors. : (2006)8SCC111 , the petitioner is entitled to participate in the selection process. The question therefore is whether the petitioner is entitled to participate in the selection process.4. The selection process is governed not by the rule...
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