Kolkata Court September 2011 Judgments
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Duncans Industries Limtied Vs. Commissioner of Income-tax,
Court: Kolkata
Decided on: Sep-14-2011
1 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) (Original Side) Present:The Hon'ble Mr. Justice Bhaskar Bhattacharya AndThe Hon'ble Mr. Justice Sambuddha Chakrabarti G.A. No.2661 of 2011 With I.T.A. No.775 of 2004 Duncans Industries Limtied Versus Commissioner of Income-Tax, WB-II For the Appellant: Dr. Debi Pal, Mr. J.P. Khaitan, Mr. Somak Bose.For the Respondent: Mr. R. Sinha. Heard on. 06.09.11Judgment on: 14th September, 2011.Bhaskar Bhattacharya, J.: This is an application for review of our order dated 12th August, 2011 by which we dismissed an appeal under Section 260A of the Income-tax Act, 1961 preferred by the applicant against an order dated June 23, 2004 passed by the Income-tax Appellate Tribunal, "C" Bench, Kolkata in Income-tax Appeal bearing ITA No.1220 (Cal) of 1997 for the Assessment Year 1991-92. 2 In the said appeal, the following two questions arose for determination: "i) "Whether on a true and proper interpretation of section 80HHC of the Income ...
Kelebala Samabay Krishi Unnayan Vs. the State of West Bengal and ors
Court: Kolkata
Decided on: Sep-14-2011
1 IN THE HIGH COURT AT CALCUTTA (CONSTITUTIONAL WRIT JURISDICTION) ORIGINAL SIDE W.P. No. 1342 of 2006 Kelebala Samabay Krishi Unnayan Samity Ltd. and; Ors. Vs. The State of West Bengal and; Ors. CORAM : The Hon'ble Mr. Justice Tapen SenFor the Petitioners : Mr. L.C. Bihani, Sr. Advocate Ms. Nibedita Pal, AdvocateFor the State Respondents : Mr. Subrata Talukdar, Advocate Mr. Sabyasachi Roy Chowdhury, AdvocateHeard On : 27.6.11, 4.7.11, 15.7.11, 21.7.11, 25.7.11, 28.7.11, 1.8.11C.A.V. on : 1.8.2011Judgment Delivered on : 14th September, 2011 Tapen Sen, J.: In this case, the Petitioners have prayed for an Order commanding upon the Respondents to withdraw and cancel the Complaint on the basis whereof Bankura P.S. case No. 200 of 2006 dated 31.8.2006 under Sections 406, 409, 420 and 120B of the I.P.C. was initiated against the Petitioner Nos. 1,3 5 and 7 as well as against their office bearers. The Petitioners have further prayed for an Orderrestraining the Respondents from proceeding wit...
Rajiv Garg Vs. L and T Finance Ltd. and anr
Court: Kolkata
Decided on: Sep-14-2011
1 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction (Original Side)Present:The Hon'ble Mr. Justice Bhaskar Bhattacharya AndThe Hon'ble Mr. Justice Sambuddha Chakrabarti A.P.O.T. No.294 of 2011 G.A. No.2332 of 2011 E.C. No.134 of 2011 Rajiv Garg Versus L and; T Finance Ltd. and; Anr.For the Appellant: Mr. Amitava Das, Mr. A.B. Dutta.For the Respondent: Mr. Samit Talukdar, Mr. Aniruddha Mitra, Mr. Paritosh Sinha, Mr. Sachchidananda Pandey.Heard on: 09.09.2011.Judgment on: 14th September, 2011.Bhaskar Bhattacharya, J.: This appeal is at the instance of a judgment-debtor and is directed against an order dated June 28, 2011, passed by a learned Single Judge of this Court by which His Lordship, in connection with the execution of a decree for recovery of money, passed a direction for arrest of the appellant, who was a guarantor for the loan advanced to the other judgment-debtor, for the maximum period indicated in Section 58(1)(a) of the Code of Civil Procedure, after, however, giv...
M/S. Chattarpati Investment Ltd Vs. Commissioner of Income Tax,
Court: Kolkata
Decided on: Sep-13-2011
ITA No. 314 of 2003 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE M/S. CHATTARPATI INVESTMENT LTD. Appellant Versus COMMISSIONER OF INCOME TAX, KOLKATA II and; ANR. Respondents For Appellant : Mr. A.K.Dey, Advocate For Respondents: Md. Nizamuddin, Advocate BEFORE: The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 13th September, 2011. The Court : This appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the assessee and is directed against order dated 29th May, 2003, passed by the Income Tax Appellate Tribunal, A Bench, Kolkata, in ITA No.838(Kol.) of 2002, by which the Tribunal dismissed the appeal preferred by the assessee. Being dissatisfied the assessee has come up with the present appeal. 2 A Division Bench of this Court at the time of admission of the appeal formulated the following substantial question of law for determination : "Whether the Explanation to section 73 which creates a legal fict...
M/S. Trade Apartments Limited Vs. Commissioner of Income Tax,
Court: Kolkata
Decided on: Sep-13-2011
ITA No. 278 of 2003 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE M/S. TRADE APARTMENTS LIMITED Appellant Versus COMMISSIONER OF INCOME TAX, KOLKATA II and; ANR. Respondents For Appellant : Mr. A.K.Dey, Advocate For Respondents: Md. Nizamuddin, Advocate BEFORE: The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 13th September, 2011. The Court : This appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the assessee and is directed against order dated 25th June, 2003, passed by the Income Tax Appellate Tribunal, B Bench, Kolkata, in ITA No.1145(Cal.) of 2001 relating to the assessment year 1997-98, thereby dismissing the appeal preferred by the assessee. 2 A Division Bench of this Court while admitting the appeal formulated the following substantial question of law for determination : "Whether the Explanation to section 73 which creates a legal fiction by which the purchase and sale of shares specified ...
M/S. Canal Investments and Vs. Commissioner of Income Tax,
Court: Kolkata
Decided on: Sep-13-2011
ITA No. 261 of 2003 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE M/S. CANAL INVESTMENTS and; INDUSTRIES LTD. Appellant Versus COMMISSIONER OF INCOME TAX, KOLKATA III Respondent For Appellant : Mr. A.K.Dey, Advocate For Respondent : Md. Nizamuddin, Advocate BEFORE: The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 13th September, 2011. The Court : 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 25th March, 2003, passed by the Income Tax Appellate Tribunal, E Bench, Kolkata, in ITA No.837(Kol.) of 2002 relating to the assessment year 1998-99, by which the Tribunal dismissed the appeal preferred by the assessee. A Division Bench of this Court formulated the following substantial question of law for determination in this appeal : 2 "Whether the explanation to section 73 which creates a legal fiction by which the purchase and sale of shares spe...
Azimganj Estate Pvt. Ltd Vs. C.i.T. - Iii Kolkata
Court: Kolkata
Decided on: Sep-13-2011
ITA No. 242 of 2003 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-tax) Original Side AZIMGANJ ESTATE PVT. LTD. Appellant Versus C.I.T. - III KOLKATA Respondent For Appellant Mr. J.P.Khaitan, Sr.Advocate with Mr. S.Das, Mrs. Sanjukta Bose and Mr. C.S.Das, AdvocatesFor Respondent : Md. Nizamuddin with Mr. Aniket Mitra, AdvocatesBEFORE:The Hon'ble JUSTICE BHATTACHARYAThe Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 13th September, 2011. THE COURT : This Appeal under Section 260A of the Income-tax Act, 1961 ("Act") is at the instance of an assessee and is directed against an order dated 24th June, 2003 passed by the Income-tax Appellate Tribunal, 'A' Bench, Kolkata in ITA No. 1291(Kol) of 2002 relating to assessment year 1998-99 by which the Tribunal allowed the appeal preferred by the Revenue and set aside the order of the Commissioner of Income-tax (Appeals). Being dissatisfied, the assessee has come up with the present appeal. 2 The facts giving rise to filing of this ...
Manabendra Nath Ghosh and Ors Vs. the Hon'Ble High Court At Calcutta
Court: Kolkata
Decided on: Sep-12-2011
1 IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION Original SidePresent:The Hon'ble Justice Pranab Kumar ChattopadhyayAndThe Hon'ble Justice Shukla Kabir (Sinha) A.P.O.T. No. 260 of 2011 G. A. No. 1805 of 2011 Manabendra Nath Ghosh and; Ors. Versus The Hon'ble High Court at Calcutta and; Ors. For the Appellants : Mr. Shaktinath Mukherjee, Sr. Adv., Mr. Bikash Ranjan Bhattacharya, Sr. Adv., Mr. Soumya Majumdar, Adv., Mr. Sanjib Mitra, Adv.For the Respondent Nos. 1 to 3: Mr. Aloke Ghosh, Adv. For the Respondent Nos. 4 to 6: Mr. Anindya Mitra, Advocate General, Mr. Billwadal Bhattacharya, Adv., Mr. P. Sinha, Adv. For the Intervenors : Jaydip Kar, Sr. Adv., Mr. Kishore Dutta. Heard On: 22/06/2011, 13/07/2011, 18/07/2011, 25/07/2011, 27/07/2011 and 03/08/2011.Judgment On: 12.09.2011 PRANAB KUMAR CHATTOPADHYAY, J. Principal question to be decided in this appeal is whether the High Court was justified in refusing to issue posting orders in favour of these 9 (Nine) 2 appellants who ...
Commissioner of Income Tax, Vs. M/S.A.F.T.industries Ltd
Court: Kolkata
Decided on: Sep-12-2011
ITAT No. 194 of 2011 GA No. 1949 of 2011 GA No. 1950 of 2011 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [ Income Tax ] ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENT-I,KOL. Versus M/S.A.F.T.INDUSTRIES LTD. For Appellant : Mr.P. Dhuduria, Advocate For Respondent : Ms. N. Banerjee (Pal), Advocate BEFORE:The Hon'ble JUSTICE BHATTACHARYAThe Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 12th September, 2011. After hearing the learned advocates for the parties and after going through the explanation given in the application for condonation of delay, we are convinced that the appellant was prevented by sufficient cause from preferring the appeal within the period of limitation. We, thus, condone the delay in filing the appeal. This appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the Revenue and is directed against the order dated June 23, 2005 2 passed by the Income Tax Appellate Tribunal, "E" Bench, Kolkata in ITA No.1624/Kol/2004 and ITA No.1625/Kol/2...
M/S. Civcon Construction Pvt. Vs. State of West Bengal and anr
Court: Kolkata
Decided on: Sep-12-2011
GA No. 1995 of 2011 APO No. 203 of 2011 WP No. 373 of 2008 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE M/S. CIVCON CONSTRUCTION PVT. LTD. and; ANR. Versus STATE OF WEST BENGAL and; ANR. BEFORE: The Hon'ble JUSTICE PRATAP KUMAR RAY The Hon'ble JUSTICE MD. ABDUL GHANI Date : 12th September, 2011. Mr. Soumya Majumdar, Ms. Rekha Ghosh, Mr. Sunny Nandy, Advs. ...for the Appellants Mr. Kishore Duta, Adv. ...for the State Mr. Asis Kumar Das, Adv. ...for Respondent nos. 3,4 and; 5 The Court : Heard the learned Advocates appearing for the parties. Assailing the judgment and order dated 6th October, 2010 passed by the Learned Trial Judge in W.P. No. 373 of 2008, this appeal has been preferred. The challenge in the writ application was an award whereby the learned Tribunal below passed an order of reinstatement with 2 50 % back wages. The appellant moved the writ application and was successful so far as challenge on 50 % back wages is concerned which was reduced by t...
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