Kolkata Court January 2009 Judgments

Sahara India Commercial Corpn. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (2009)223CTR(Cal)361,[2009]178TAXMAN269(Cal)

ORDERSoumitra Pal, J.1. These two writ petitions were filed by the petitioners challenging the show-cause notices and the orders of transfer passed under Section 127 of the Income-tax Act, 1961 (for short 'the Act'). Since admittedly identical issues are involved, the petitions were heard analogously. However, for the sake of convenience facts in W.P. No. 1920, Sahara India Commercial Corporation Ltd. v. CIT are referred to in this judgment.2. The writ petition having W.P. No. 1920 of 2005 was filed by Sahara India Commercial Corporation Ltd. a public limited company within the meaning of the Companies Act, 1956 having its registered office at Kolkata challenging the legality and/or validity of a show-cause notice dated 30-6-2005 issued under Section 127(2) of the Act intimating the proposal for transfer of the case of the petitioner from Kolkata to New Delhi and the order dated 9-8-2005 passed by the respondent No. 1 transferring the case of the petitioner from Deputy Commissioner of ...

Priti Kumar Kar and ors. Vs. State of West Bengal and anr.

Court: Kolkata

Reported in: 2009CriLJ1423

ORDERArunabha Basu, J.1. The revisional application under Section 482 of the Code of Criminal Procedure is directed to quash proceeding in connection with G.R. Case No. 846 of 2001, now pending before the Court of learned Metropolitan Magistrate, 7th Court, Calcutta, challenging the entire proceeding initiated against the petitioners herein including the order dated 12-12-2006, whereby and whereunder the learned Court below refused to discharge the petitioners who are arrayed as accused in connection with the charge under Section 498A of the Indian Penal Code.2. The main contention of the petitioners is that they are no way connected with the husband of the de facto complainant either by blood or by marriage and as such their implication in connection with an offence under Section 498A of the Indian Penal Code cannot be sustained in law.3. It is evident from the F.I.R. lodged by O.P. No. 2 that in the month of February, 1995 she was given in marriage with accused Asok Shaw (non-petitio...

Biswanath Shaw Vs. the Central Bank of India and ors.

Court: Kolkata

Reported in: AIR2009Cal243

Sanjib Banerjee, J.1. The writ petitioner challenges the respondent bank's conduct in cancelling a tender and inviting further offers without reference to the petitioner who was the only eligible bidder following the initial invitation. The writ petitioner insists that upon a person being identified as the only eligible or the most qualified bidder, a right vests in such person which cannot be lightly disturbed.2. The respondent bank, controlled by the government, took possession of an immovable property under the Securitisation and Reconstruction of Financial Asset and Enforcement of Security Interest Act, 2002 and issued a notice under Rules 8(6) and 9 of the Security Interest (Enforcement) Rules, 2002. The petitioner responded to the sale notice of March 13, 2008, deposited the sum of Rs. 1,25,000/- along with his bid and his offer was found to be the only one eligible in terms of the bank's advertisement. On April 22, 2008 the bank acknowledged that the petitioner's was the only qu...

Md. Kamal Alias Manu Vs. State of West Bengal

Court: Kolkata

Reported in: 2009CriLJ1810

Girish Chandra Gupta, J.1. This appeal is directed against a judgment dated 27th January, 1999 passed by the learned Additional Sessions Judge, 5th Court at Alipore (since elevated to this Court) in Sessions Trial No. 2(5) of 1998 arising out of Sessions Case No. 36(1) of 1998 convicting the accused Md. Kamal @ Manu and acquitting the accused Abdul Rahaman of the charge under Section 302 of the Indian Penal' Code read with Section 34 thereof. By an order dated 28th January, 1999 the convict was sentenced to suffer rigorous imprisonment for life as also to pay a fine of Rs. 5,000/- in default to suffer further rigorous imprisonment for a period of one year.2. The facts and circumstances of the case appearing from the evidence may briefly be summarized as follows:In the early hours of 16th May, 1995 Sk. Halim (P.W.2).Ahmed Raja and Sajjad were playing Dominos (we are told by the counsel that it is a game of cards) in the house of P.W.2 Sk. Hlim. The |victim Aslam was sitting by the side ...

'Fashion' Proprietor Aswani Kumar Maity Vs. West Bengal State Electric ...

Court: Kolkata

Reported in: AIR2009Cal87

Sanjib Banerjee, J. 1. There is a passionate dispute between the writ petitioner and the private respondent No. 6 in the matter of the writ petitioner's entitlement to the business premises whereat the petitioner has sought an electricity onnection. The private respondent says that the petitioner has no right to remain in occupation thereof and as such cannot make any application for obtaining electricity supply at the premises. The private respondent claims that the petitioner and his erstwhile partner had all along received electricity from the private respondent and the petitioner is thus disqualified from obtaining a new connection.2. The legal question that arises is as to whether the petitioner is entitled to supply of electricity at the premises despite the dispute and despite it being unclear as to whether the petitioner is in lawful occupation of the premises. A fair concession has, however, been made by the private respondent in suggesting that the writ petitioner is not a ra...

Greenhood Co-operative Housing Society Ltd. Vs. State of West Bengal a ...

Court: Kolkata

Reported in: AIR2009Cal129

ORDERSanjib Banerjee, J.1. The added respondent, the person who made the request under Section 6 of the Right to Information Act, 2005 and the State Information Commissioner are vociferous in having the ad-interim order of December 29, 2008 vacated. The writ petitioner had complained of an order passed by the State Information Commissioner requiring a trunk kept in the custody of the Registrar of Co-operative Societies pursuant to orders made by a competent Court, to be opened for the purpose of certain documents as sought by the information seeker to be made available to the State Information Commissioner. At the time that the writ petition was received in the Christmas Vacation an order was made on December 29, 2008 staying the State Information Commissioner's order of November 11, 2008 and the consequential order of December 12, 2008 passed by the Registrar of Co-operative Societies.2. The writ petitioner makes two points. First, the writ petitioner says that since it is a Co-operat...

Jagannath Dhar and anr. Vs. Gopal Chandra Dhar and ors.

Court: Kolkata

Rudrendra Nath Banerjee, J.1. This revisional application under Article 227 of the Constitution of India was filed by the defendant Nos. 1 & 2/petitioners challenging the order dated 4.08.08 passed in Misc. Appeal No. 10 of 2005 before the 4th Court of the Additional District Judge, Paschim Midnapore, thereby allowing the Misc. Appeal and setting aside the order No. 1 dated 13.01.2005 passed by the learned Civil Judge (Senior Division) Ghatal in title Suit No. 4 of 2005.2. The plaintiffs/opposite party Nos. 1 and 2 filed the title suit No. 4 of 2005 in the Court of Civil Judge (Senior Division), Ghatal, for a declaration that the judgment and decree both in preliminary and final form passed in title suit No. 26 of 1980 of the 3rd Court of Subordinate Judge at Midnapore, is illegal and not binding upon the plaintiffs and for repartition of some of the suit property on the ground that the defendant Nos. 1 and 2 of title suit No. 4 of 2005 filed the suit for partition being title suit No....

Central Bank of India and anr. Vs. Sri Amiya Kumar Sahu and anr.

Court: Kolkata

Rudrendra Nath Banerjee, J.1. This revisional application under Article 227 of the Constitution of India has been filed by the Central Bank of India and Ors. against Sri Amiya Kumar Sahu and Ors. challenging the award dated 19.06.2008 of the Central Government Industrial Tribunal at Calcutta, passed in reference No. 9 of 2005, thereby setting aside the decision of the Disciplinary Authority and Appellate Authority of the said bank and re-instating the said employee/workman in service with full back wages.2. The opposite party No. 1, Amiya Kumar Sahu, was appointed on 20.01.1982, as peon under the said Bank at Baranagar. The said workman allegedly forged the signatures of Smt. Ratna Sarkar, a customer of Baranagar Branch, in withdrawal slips dated 20.05.1982, 25.05.1982, 28.05.1982 by which he withdrew Rs. 250/-, Rs. 500/-, Rs. 25/- from her Savings Bank Account No. 1261. There was a charge-sheet against the said workman and a departmental enquiry was held as per order of the Disciplina...

Rashtra Udyog Ltd. Vs. Cit

Court: Kolkata

1. Mr. Khaitan, learned senior advocate submitted that in terms of the order passed by the Court, the notice was served but no one appeared. Hence we take up this matter.2. The appeal was admitted on the following substantial questions of law:(a) Whether on a proper interpretation of the provisions of Section 80HHC of the Income Tax Act, 1961, the Tribunal was justified in law in holding that profit in Clause (a) of Sub-section (3) included losses and that losses could not be ignored and a negative figure had to be worked out for the purpose of the said clause in respect of profits derived from export ?(b) Whether on a proper interpretation of the provisions of Section 80HHC of the Income Tax Act, 1961, the Tribunal was justified in upholding the action of the assessing officer in determining a negative figure under Clause (a) of Sub-section (3) and allowing deduction under the said section after deducting such negative figure from the amount computed under the proviso contained in Sub...

Agarwal Finance Co. (P) Ltd. Vs. Cit

Court: Kolkata

1. This appeal was admitted on the following substantial questions of law:(a) Whether a disallowance made in an intimation under Section 143(1)(a) of the Income Tax Act, 1961 which is not repeated in the assessment made under Section 143(3) continues to have any existence and whether the Tribunal was justified in not dismissing the revenues appeal with reference to such disallowance/intimation as infructuous ?(b) Whether and in any event a prima facie adjustment under Section 143(1)(a) can be made in respect of depreciation claimed @ 40 per cent in terms of Item III(2) (ii) of Appendix I to the IT Rules, 1962 and any such adjustment would be beyond the scope of the power conferred by Section 143(1)(a) ?(c) Whether and in any event depreciation @ 40 per cent is admissible in respect of leased motor trucks/lorries used in the business of running them on hire and the Tribunal was justified in law in disallowing the appellants claim ?2. The facts of this case, as it appear briefly, are tha...