Kolkata Court July 2011 Judgments
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Paharpur Cooling Towers Ltd. Vs. Commissioner of Income Tax
Court: Kolkata
Decided on: Jul-15-2011
1. This appeal under Section 260A of the Income-tax Act, 1961 is at the instance of an assessee and is directed against an order dated August 29, 2003, passed by the Income-tax Appellate Tribunal, “E” Bench, Kolkata, in Income-tax (Appeal) bearing ITA Nos.787 and 813/Cal/2000 for the Assessment Year 1996- 97 and thereby dismissing the appeal preferred by the assessee. 2. Being dissatisfied, the assessee has come up with the present appeal. 3. A Division Bench of this Court formulated the following four substantial questions of law for the purpose of disposal of this appeal: “i) Whether on a true and proper interpretation of Section 43B of the Income Tax Act, 1961, the appellant was entitled to deduction of the excise duty of Rs.322.46 lacs actually paid by it during the previous year relevant to the assessment year 1996-97 and the Tribunal was justified in law in disallowing the deduction on the ground that liability for payment of the said amount was incurred not in ...
Shri Prodip Kumar Bothra Vs. Commissioner of Income Tax, Kolkata
Court: Kolkata
Decided on: Jul-15-2011
1. This appeal under Section 260A of the Income-tax (“Act”), 1961 is at the instance of an assessee and is directed against an order dated 22nd June, 2004, passed by the Income-tax Appellate Tribunal, “A” Bench, Kolkata, in Income-tax Appeal being ITA No.1724 (Kol) of 2002 for the Assessment Years 1998-99 and 1999-2000 and thereby dismissing the appeal preferred by the assessee. 2. Being dissatisfied, the assessee has come up with the present appeal. 3. The only question that falls for determination in this appeal is whether the benefit under Section 22 of the Act, 1961 is available to a co-owner of a house property if part of the said house is occupied for the business of a partnership firm of which the said co-owner is one of the partners. 4. The following facts are relevant for the purpose of disposal of the present appeal. a) The assessee is one of the joint co-owners of property being IA and 1B, F, First floor, 101 Park Street, Kolkata. The premises were le...
Hari Shankar Bhartia Vs. Commissioner of Income Tax, W.B.
Court: Kolkata
Decided on: Jul-15-2011
1. This appeal under Section 260A of the Income-tax (“Act”), 1961 is at the instance of an assessee and is directed against an order dated September, 2002, passed by the Income-tax Appellate Tribunal, “B” Bench, Kolkata in Income-tax Appeal bearing ITA No.1449 (Cal)/2000 for the Assessment Year 1997-98 and thereby dismissing the appeal preferred by the assessee. 2. Being dissatisfied, the assessee has come up with the present appeal. 3. The facts leading to the filing of this appeal may be summed up thus: a) The appellant was one of the promoters and a Director of Ghaghra Sugar Limited (hereinafter referred to as the company) which has a factory for the manufacture of sugar. The assessee is also Director of Ganges Sugar Mills Pvt. Ltd. which had applied for and received a license to set up a new sugar factory in the region in which the company had its sugar factory. According to assessee, he had the requisite technical and financial expertise required for settin...
Mighty Metals Private Limited and Another Vs. Rajasthan Financial Corp ...
Court: Kolkata
Decided on: Jul-15-2011
1. The action appears to be Swaika Properties revisited. The present application is by defendant Rajasthan Financial Corporation for revocation of the leave granted under Clause 12 of the Letters Patent on the twin grounds that no part of the plaintiffs’ cause of action could have arisen within the jurisdiction of this court and that it would be overwhelmingly inconvenient for the defendant to carry its records and witnesses to a trial in this court. 2. The first plaintiff company, which has its registered office in Jaipur, availed of credit facilities from the defendant, which has been established under the State Financial Corporations Act, 1951. The plaint says that pursuant to negotiations between the second plaintiff promoter of the first plaintiff and the defendant, the corporation agreed to finance the setting up of a plant for the manufacture of alloy steel in Churu in Rajasthan. Paragraph 4 of the plaint claims that the letter of intent was issued to the plaintiffs’...
West Bengal State Consumer Co Operative Federation Ltd. Vs. Tax Recove ...
Court: Kolkata
Decided on: Jul-15-2011
1. West Bengal Consumers Co-operative Federation Ltd., hereinafter referred to as CONFED, has filed this writ petition, inter alia challenging a notice under Section 226 (3) of the Income Tax Act, 1961 dated 24t h January, 2011 addressed to the Officer-in-Charge, CONFED calling upon him to pay to the Tax Recovery Officer, Durgapur, all dues of CONFED to Panagarh Cold Storage Pvt. Ltd., hereinafter referred to as Panagarh, to the extent of the tax liability of Panagarh as indicated in the said notice. The Officer-in-Charge, CONFED was warned that in case of default in payment to the Tax Recovery Officer, in terms of the said impugned notices, CONFED would be deemed to be an assessee in default in respect of the sum due from CONFED to Panagarh or the amount of tax liability of Panagarh, whichever was less. The Officer-in-Charge, CONFED was further warned that if any liability to Panagarh was discharged after receipt of the said notice, the Officer-in-Charge would personally be liable to ...
Narayan Chandra Paul. Vs. Kashinath Dey and ors.
Court: Kolkata
Decided on: Jul-15-2011
1. The opposite party no.1 instituted a suit impleading the petitioner and the partnership firm, of which they were partners, as defendants. It was a suit for dissolution of partnership, rendition of accounts, recovery of money and injunction. 2. The suit was decreed ex parte by the trial Court on August 7, 2001. For effective adjudication of the issue raised in this application, it is necessary to read the decree in its entirety. It is to the following effect : “ It is ordered and decreed that the suit be and the same is decreed exparte with cost against the defdts. It is hereby declared the partnership business between the plff and the defdt is dissolved due to the in action and contrary to his i.d. defdt’s activities of the partnership agreement. The plff. do get a decree for recovery of sum of Rs. 4,70,500/-with interest @ 2% per month from 25.11.92 till the realisation of the decreetal dues. The defdts are directed to pay the decreetal dues with interest within 40(fort...
Chakthakurani Progressive (Pvt.) Limited and anr. Vs. Maya Rudra and o ...
Court: Kolkata
Decided on: Jul-15-2011
1. This application under Article 227 of the Constitution of India is directed against the order dated 4 th October, 2010 passed by the learned State Consumer Dispute Redressal Commission, West Bengal (hereinafter referred to as “the State Commission), in R.P. No. 112 of 2009 arising out of order dated 11 th August, 2009 in C.D.F. Unit I in Execution Case No. 15 o 2006 passed by the learned District Consumer Dispute Redressal Forum, Unit - II (hereinafter referred to as “the District Forum). 2. The subject matter of the instant case revolves around a complaint filed by the complainant/respondents before the District Forum, complaining “short delivery” against the petitioners in respect of sale of a flat. More succinctly, the case of the complainant/respondents is to the effect that although it was claimed that the super built area of the flat was 1264 sq. ft. but on delivery of possession the same was found to be 1042 sq. ft. 3. The District Forum accepted...
Usuf Mondal and anr. Vs. Kasem Ali Mondal and ors.
Court: Kolkata
Decided on: Jul-15-2011
1. Challenge in this revisional application under Article 227 of the Constitution is to order no.23 dated May 24, 2011 passed by the learned Civil Judge (Senior Division), Baruipur, South 24 Parganas in Title Appeal No.45/2008. By the impugned order, the learned Judge rejected three petitions filed by the petitioners, being the appellants, seeking amendment of plaint, addition of party and leave for adducing additional evidence. 2. The title appeal is directed against judgment and decree of the learned Civil Judge (Junior Division), 1st Court, Baruipur dismissing Title Suit No.104/2004, instituted by the petitioners. It was a suit for declaration, cancellation of sale deed dated February 25, 1974, permanent injunction and other relief. 3. The trial Court while discussing issues 1 and 3 relating to maintainability of the suit was of the opinion that the petitioners did not seek proper relief and the suit was barred by Section 34 of the Specific Relief Act. The trial Court also answered ...
National Bank for Agriculture and Rural Development. Vs. Sri Dipankar ...
Court: Kolkata
Decided on: Jul-15-2011
1. Both the appeals relate to identical facts and involve common points of law. Therefore, the said appeals were heard analogously and we also dispose of the same by this common Judgment. 2. The relevant facts leading to these appeals are briefly stated hereinafter: 3. The writ petitioners are the employees under the appellant. The disciplinary authority issued charge sheets to the writ petitioners while they were posted at West Bengal Regional Office of the appellant at Kolkata as Senior Development Assistant on the allegation that they had participated in writing indecent and disparaging remarks against one lady employee on the wall of the office building of the said regional office of the appellant at Kolkata. 4. After issuance of the aforesaid charge sheet enquiry proceeding was conducted and the enquiry officer after the conclusion of the enquiry submitted his report before the disciplinary authority. In the said enquiry report, the enquiry officer specifically observed that the c...
A.G.Rubber Industries. and Ars. Vs. Cesc Limited and ors.
Court: Kolkata
Decided on: Jul-14-2011
1. By this writ petition the petitioner seeks a direction upon the State to withdraw the sanction granted to the Conditions of Supply 2001, and in particular clause 29 of such conditions. 2. The case of the petitioner is that the electricity to its business premises was disconnected on 18th August, 2001. Prior thereto an inspection was held by the Licensing Company with a threat to disconnect line from the pole jumper. A complaint was also lodged at Tiljala Police Station and the said theft was proved correct as disconnection took place on 18th August, 2001. On an earlier occasion supply had been disconnected and when disconnected in 1998 WP No. 782 of 1998 was filed wherein an order was passed directing the Chief Electrical Inspector to inspect connection in the said premises. Accordingly, an inspection was held and report filed, wherefrom, it appears that the allegations of the Licensing Company was unfounded and accordingly reconnection of electricity was directed. Therefore, on the...
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