Kolkata Court January 2009 Judgments

Maritime Merchants (P) Ltd. and anr. Vs. Cit and ors.

Court: Kolkata

Reported in: (2009)226CTR(Cal)511

Soumitra Pal, J.1. The petitioners, Maritime Merchants (P) Ltd. and B.S. Sponge (P) Ltd., being companies incorporated under the Companies Act, 1956, have filed this writ petition challenging the order of transfer dated 21-10-2008 passed under Section 127 of the Income Tax Act, 1961 transferring the case from the jurisdiction of the assessing officer in Kolkata to Ranchi on the ground that though representations were filed objecting to such transfer those have not admittedly been considered and no hearing was granted. It has been submitted that the name of the petitioners appear against serial Nos. 3 and 4 of the schedule of cases transferred. Simple Vinoyog (P) Ltd. whose name also appears against serial No. 2 in the said schedule challenged the selfsame order of transfer by filing a writ petition being Writ Petn. No. 1712 of 2008, Simple Vinoyog (P) Ltd v. CIT and Ors., wherein after hearing the learned advocates for the parties, court by the judgment and order dated 20-11-2008 had q...

Smt. Rita Bhattacharjee Vs. Shanti Ranjan Bhattacharjee

Court: Kolkata

Bhaskar Bhattacharya, J.1. These two applications were heard analogously as common questions of laws are involved herein. These two applications have been filed by the parties to two different matrimonial appeals pending in this Court thereby praying for granting divorce on mutual consent.2. The question that primarily arises for determination in these applications is whether in a pending appeal against the dismissal of a suit for divorce on the grounds specified in Section 13 of the Hindu Marriage Act (hereinafter referred to as the Act), the parties to such proceedings, instead of filing a fresh application under Section 13B of the Act before the learned District Court, can file such an application and insist on passing a decree for divorce on mutual consent without waiting for six months as provided in Section 13B(2) of the Act.3. Mr. Tandon and Mr. Basu, the learned Counsel appearing for the respective parties have made separate submissions in support of the applications contending...

Shyam Sundar Sharma (Gour) Vs. Suresh Sharma and ors.

Court: Kolkata

Bhaskar Bhattacharya, J.1. This appeal is at the instance of a plaintiff in a suit for specific performance of contract and is directed against the judgment and decree dated 29th June, 1994 passed by the learned Assistant District Judge, Purulia in Title Suit No. 54 of 1987 thereby dismissing the said suit.2. Being dissatisfied the plaintiff has come up with the present first appeal. The plaintiff-appellant filed a suit being Title Suit No. 54 of 1987 in the Court of learned Assistant District Judge, Purulia, thereby praying for specific performance of agreement for sale of the suit property alleged to have been executed between the plaintiff and the predecessor-in-interest of the defendants.3. The case made out by the plaintiff may be summed up thus:a) The suit property situated within Purulia Municipality was purchased by Shyam Sundar Sharma (Thakur) (hereinafter referred to as SSS), the predecessor-in-interest of the defendants, by a registered sale-deed dated 10th March, 1970. The ...

Tarikul Islam Sardar Vs. State of West Bengal

Court: Kolkata

Reported in: 2009CriLJ1186

ORDERPartha Sakha Datta, J.1. This is an application under Section 401 read with Section 482 of Cr.P.C. filed on 30th September, 2008 to challenge an order being dated 24th September, 2008 passed by learned ACJM, Diamond Harbour in connection with Kulpi P.S. case No. 8 dated 25-1-2008 under Section 14 of Foreigners Act (G.R. No. 101 of 2008).2. The petitioner was arrested in connection with Kulpi P.S. Case No. 8/08 dated 25-1-008 under Section 14 of the Foreigners Act at 21.05 hours on 25-1 -2008. Allegedly the petitioner had entered into Indian Territory but he failed to produce any valid passport or visa. Upon completion of investigation police submitted charge sheet against the petitioner under Section 14 of the Foreigners Act. It has been alleged in this charge sheet that he was found suspiciously moving at Dakshin Gazipur Bazar under Kulpi Bazar. After submission of charge sheet the learned Magistrate took cognizance of the offence. While considering charge against the petitioner ...

Smt. Piyasa Ghosh Vs. Somnath Ghosh

Court: Kolkata

Reported in: AIR2009Cal90

Bhaskar Bhattacharya, J.1. This first appeal is at the instance of a wife in a proceeding for divorce or; the ground of cruelty and is directed against the judgment and decree dated 29th November, 2005 passed by the Additional District Judge, Third Court, Barasat, District - 24 Parganas (North), in Matrimonial Suit No. 73 of 1998, thereby passing a decree for divorce on the ground that the wife had subjected the husband with cruelty, mental agony and humiliation by instituting a case under Section 498A of the Indian Penal Code and at the same time, the marriage had irretrievably broken down.2. Being dissatisfied, the wife has come up with the present first appeal.3. The respondent filed a suit, being Matrimonial Suit No. 73 of, 1998, under Section 13 of the Hindu Marriage Act, in the Court of District Judge, Barasat thereby praying for divorce. The said suit was subsequently transferred to the Court of Additional District, Third Court, Barasat.4. The case made out by the respondent in ...

Kolkata Port Trust Vs. Assistant Commissioner of Income-tax

Court: Kolkata

Reported in: [2009]315ITR243(Cal)

Soumitra Pal, J.1. This writ petition has been filed by the Kolkata Port Trust seeking a direction upon the Revenue to modify the assessment for the assessment years 2003-04, 2004-05 and 2005-06 ('the said assessment years' for short) and to deal with and dispose of by appropriate orders the applications made by the petitioner under Section 154 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the said assessment years and to amend the assessments for the said assessment years in accordance with the amended provisions of Section 43(6) of the said Act after the insertion of Explanation 6. Prayer has been made for a direction upon the respondents directing them not to take any steps whatsoever for recovery of any demand purportedly made in terms of the orders of assessment as originally passed for any of the said assessment years without modifying such assessment in terms of the order dated June 30, 2008, passed by the Commissioner of Income-tax (Appeals) and on the...

Singhal Enterprises P. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [2009]315ITR246(Cal)

Soumitra Pal, J.1. In the writ petition, the petitioner has challenged the order under Section 127 of the Income-tax Act, 1961, dated October 21, 2008, passed by the Commissioner of Income-tax, Kolkata-I, respondent No. 1, transferring the file from Kolkata to Ranchi, on the ground that neither the petitioner was given an opportunity of hearing to present his case nor the order reveals how the written objections dated June 11, 2008, and September 8, 2008, were considered.2. It has been submitted that in the order impugned the name of the petitioner M/s. Singhal Enterprises (P.) Ltd., appears against serial No. 1 in the schedule of cases transferred. The said order was also challenged by Simple Viniyog Private Limited, whose name appears against serial No. 2, by filing a writ petition being W.P. No. 1712 of 2008, Simple Viniyog Pvt. Ltd. v. CIT : [2009] 313 ITR 336. The writ petitioner being W. P. No. 1712 of 2008 was heard and by judgment and order dated November 20, 2008, the order of...

Shree Ram Electrocast (P) Ltd. and anr. Vs. Cit and ors.

Court: Kolkata

Reported in: [2009]318ITR214(Cal)

ORDERSoumttra Pal, J.1. Affidavit of service filed in court today be kept with the records.2. In the writ petition the petitioner, a private limited company within the meaning of the Companies Act, 1956, has challenged the order dated 21-10-2008 passed under Section 127 of the Income Tax Act, 1961 by the Commissioner, Kolkata-I, Kolkata, transferring the file from Kolkata to Ranchi on the ground that neither the petitioner was given an opportunity of hearing to present its case as sought for by letter dated 17-10-2008 nor the order reveals how written objections dated 22-8-2008 and 2-9-2008 filed pursuant to the notices dated 19-8-2008 and 27-8-2008 proposing transfer were considered. Relying on the statements in the writ petition, it has been submitted by the learned senior advocate appearing on behalf of the petitioner that personal inconvenience for attending at Ranchi was not only the ground on which the proposal of transfer was objected to since the Chief Commissioner, Patna has w...