Kolkata Court February 2014 Judgments
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M/S. Technique Unemployed Engineers Co-operative Society Ltd. Vs. Comm ...
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on: Feb-05-2014
DR. D.M. Misra, J. 1. This is an application seeking waiver of pre-deposit of Service Tax of Rs.2,57,95,635/- and equal amount of penalty imposed under Section 78 and penalty under Section 76 (not quantified) and Rs.5,000/- penalty under Section 77 (2) of Finance Act, 1994. 2. At the outset, the Ld. Chartered Accountant Shri A.K. Agarwal for the applicant submits that the period involved in the present case is from 16.06.2005 to 26.07.2009. Major portion of the demand i.e. around Rs.2.07 Crores relates to services of widening of road, repairing and maintenance of roads etc., rendered during the said period. It is his submission that by virtue of Section 97 and 98 of the Finance Act, 2012, such services are held not be liable to tax retrospectively covering the disputed period. In relation to balance amount, the Ld. Chartered Accountant submits that around Rs.44.00 Lakhs relates to site formation service and Rs.6.00 Lakhs relates to commercial and industrial construction service.Advanc...
In the Goods of : Arun Kumar Ray Vs. Preeti Sangha Roy and ors
Court: Kolkata
Decided on: Feb-03-2014
1 ORDER SHEET APO No.169 of 2013 TS No.2 of 2000 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE IN THE GOODS OF KAMALA PRASAD ROY ANDIN THE GOODS OF : ARUN KUMAR RAY Versus PREETI SANGHA ROY & ORS BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 3rd February, 2014. Appearance: Mr.Sudip Ghosh, ld. Advocate For the appellant. Mr.P.S.Bose with Mr.Kinjal Boral, Ld. Advocates for the respondent. The Court :- The father of the petitioner was the named executor in the Will. He obtained probate. However, the probate was recalled at the instance of the respondent caveator. The matter was converted into a contentious cause. During the pendency of the contentious cause father of the appellant died. The appellant then applied for substitution that the learned Judge rightly disallowed. We find no scope to interfere with the said order. Mr.Bose appearing for the respondent would draw our attention to an application made in PLA No.141 of 1993, ...
Parekh Aluminex Ltd. Vs. R . D. Fan Ltd and ors.
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET G.A.No.2340 of 2013 G.A.No.313 of 2014 A.P.O.T.No.373 of 2013 With C.S.No.180 of 2013 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE PAREKH ALUMINEX LTD.Versus R .D.FAN LTD AND ORS.BEFORE: The Hon'ble JUSTICE ASHIM KUMAR BANERJEE And The Hon'ble JUSTICE ARIJIT BANERJEE Date : 3rd February, 2014. Appearance : Mr.Shyam Prosad Sarkar, Sr.Adv.Mr.Tarique Quasimuddin, Adv.Ms.Sanchita Chaudhuri, Adv.Mr.Sounak Ghosh, Adv..for the petitioner. Mr.Abhrajit Mitra, Adv.Mr.Rajashree Kajaria, Adv.Mr.Jisnhu Chowdhury, Adv.The Court : This appeal was filed from the order dated July 8, 2013. The appeal was probably filed in the fiRs.week of August, 2013. The matter appeared before the earlier Bench when the matter was released on personal ground by one of the Honble Judges, on August 12, 2013. Mr.Sarkar, learned senior advocate appearing for the appellant would contend, the necessary assignment was applied on August 22, 2013 as would appear from page 75 of t...
Mr. Dipanjan Datta, Ad Vs. …for the Petitioning Creditor
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Original Jurisdiction ORIGINAL SIDE CP No.491 of 2013 JESSOP & CO.LTD.And PRABIR KISHORE PAUL CP No.492 of 2013 JESSOP & CO.LTD.And MANABENDRA KUMAR DAS CP No.493 of 2013 JESSOP & CO.LTD.And SANJIB KUMAR DUTTA CP No.495 of 2013 JESSOP & CO.LTD.And SATYA RANJAN HALDER CP No.502 of 2013 JESSOP & CO.LTD.And ASHIS KUMAR GHOSH CP No.503 of 2013 JESSOP & CO.LTD.And DIPANKAR SEN CP No.504 of 2013 JESSOP & CO.LTD.And PARIMAL ROY CP No.510 of 2013 JESSOP & CO.LTD.And GAUTAM BANDYOPADHYAY CP No.539 of 2013 JESSOP & CO.LTD.And AMIT KUMAR GHOSH CP No.595 of 2013 JESSOP & CO.LTD.And RUNU GOPAL KUNDU CP No.718 of 2013 JESSOP & CO.LTD.And ASHOKE KUMAR CHATTERJEE CP No.720 of 2013 JESSOP & CO.LTD.And TAPAN KUMAR DAS CP No.721 of 2013 JESSOP & CO.LTD.And HAREN CHANDRA ROY CP No.722 of 2013 JESSOP & CO.LTD.And PANKAJ KUMAR PAUL CP No.723 of 2013 JESSOP & CO.LTD.And RABINDRA NATH DUTTA CP No.735 of 2013 JESSOP & CO.LTD.And SUSANTA KUMAR DAS CP No.736 of 2013 JESS...
itc Ltd Vs. Commissioner of Income Tax, Kolkataiii
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET ITA No.183 of 2003 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITC LTD Versus COMMISSIONER OF INCOME TAX, KOLKATA-III BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE TAPASH MOOKHERJEE Date : 3rd February, 2014. Mr.J.P.Khaitan, Sr.Advocate with Ms.Nilanjaja Banerjee, Advocate for the Appellant Md.Nizamuddin,Advocate for the Respondent The Court : The subject matter of challenge in this appeal is a judgment and order dated 28th February, 2003 by which the appeal preferred by the Revenue was allowed by the Tribunal holding that : Admittedly, the impugned amount of excise duty of Rs.85.71 lakhs was actually not provided in the books of accounts not claimed by the assessee as a deduction while computing the business profits for the earlier assessment yeaRs.as per the provisions of the law existing for the said earlier assessment yeaRs.cannot be a ground for allowing as a deduction out of the profit of the relevant assessment...
Appellant Vs. Respondent
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET CA No.479 of 2013 CP No.177 of 2011 IN THE HIGH COURT AT CALCUTTA Original Jurisdiction ORIGINAL SIDE IN THE MATTER OF: NEWAGE IMPEX PVT.LTD.AND GENSET (INDIA) PVT.LTD.BEFORE: The Hon'ble JUSTICE PATHERYA Date : 3rd February, 2014. Mr.C.K.Dutta, Adv..for the petitioner. The Court:-This day an extension is sought to file the schedule of assets within the extended time. This order is sought as an order was passed on 5th March, 2012 sanctioning the scheme of amalgamation and the date in the said scheme was 31st March, 2011 instead of 31st March, 2010. The effective date of the scheme was also mentioned as 1st April, 2010. This mistake was detected by the Department at the time of drawing up and completion of the order. Thereafter, an application was filed for making necessary corrections and an order was passed on 6th January, 2014 allowing such corrections. The time as specified in the order dated 5th March, 2012 for filing of schedule of assets has expired, but no extension ...
Kanak Projects Limited Vs. Oil and Natural Gas Corporation Limited
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET APO No.314 of 2012 With C.S.No.440 OF1985E.C.No.81 of 2007 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE KANAK PROJECTS LIMITED Versus OIL AND NATURAL GAS CORPORATION LIMITED BEFORE: The Hon'ble JUSTICE ASHIM KUMAR BANERJEE And The Hon'ble JUSTICE ARIJIT BANERJEE Date : 3rd February, 2014. Appearance : Mr.Ranjan Bachawat, Adv.Mr.Debnath Ghosh, Adv.Mr.Arindam Ghosh, Adv.Ms.S.Roy Chowdhury, Adv.for the appellant Mr.Abhrajit Mitra, Adv.Mr.Sudip Pal Chowdhury, Adv.for the respondent. The Court: The parties on principle agreed to have a workable solution. The matter was kept pending as the concerned person representing the appellant was out of town. Mr.Sudhir Prakash, Director of the appellant, is personally present. He has the authority to settle the controveRs.on behalf of the appellant. On the last occasion we asked the parties to re-fix the rent at Rs.50 per sq. feet as on April 1, 2007 that the parties have agreed. The parties also agree o...
Jessop and Co.Ltd. Vs. Madan Gopal Paul
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET CP No.490 of 2013 IN THE HIGH COURT AT CALCUTTA Original Jurisdiction ORIGINAL SIDE JESSOP & CO.LTD.Versus MADAN GOPAL PAUL BEFORE: The Hon'ble JUSTICE PATHERYA Date : 3rd February, 2014. Mr.Madhusudan Sarkar, Mr.Dipanjan Datta, Adversus for the petitioning creditor Mr.Kausik Chatterjee, Ms.Ruby Jaiswal, Adversus for the company The Court : This application filed under Section 434 merits no order for the following reasons. The claim arises on account of gratuity which remains unpaid to the employee petitioning creditor since his retirement. The second claim herein is on account of employers contribution of the provident fund. The Payment of Gratuity Act, 1972 is a code in itself and has specifically dealt with cases of determination of gratuity in Section 7 and sub-sections thereunder of the 1972 Act. Section 8 of the 1972 Act deals with the cases where the gratuity amount remains unpaid and the entitlement of the employee to file an application to the controlling authority...
Howrah Forgings Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET WP1559of 2008 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE HOWRAH FORGINGS LTD.Versus STATE OF WEST BENGAL & ORS.BEFORE: The Hon'ble JUSTICE ASHOKE KUMAR DASADHIKARI Date : 3rd February, 2014. Appearance : Mr.Sagar Bandyopadhyay, Advocate. Ms.Soma Kar Ghosh, Advocate. Mr.Niladri Banerjee, Advocate. for the petitioner Mr.Achintya Banerjee, Advocate. for the respondents. The Court : Both sides agreed that the matter should be disposed of. It is noted by this Court that the employees were suffering for a long time. However, since there is an agreement between the parties, let this matter be settled with the following terms :The concerned employees ( nine persons ).who are in good health and capable of rendering service, would be allowed to join their duties forthwith and they will be given proper fixation of pay taking note of the increments. Continuity of their service would be maintained by the employer. So far as Joypath Sharma is concerned...
Ganapati Enterprises Vs. C.i.T. W.B. Xi
Court: Kolkata
Decided on: Feb-03-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE ITA No.147 of 2003 GANAPATI ENTERPRISES Versus C.I.T.W.B.XI BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE TAPASH MOOKHERJEE Date : 3rd February, 2014. For appellant : Mr.R.K. Murarka, Advocate For Respondent : Mr.M.K. Agarwal with Mr.Md.Nizumuddin, Advocates The Court : The subject matter of challenge in this appeal is a judgment and order dated 21st April, 2003 passed by the learned Income Tax Appellate Tribunal setting aside the order of the C.I.T (A) and restoring the order of the Assessing Officer. Briefly stated the facts and circumstances of this case are as follows: During the assessment year 1993-94, the assesee applied for 1,41,000 non convertible debentures of Rs.400/- each issued by Gujarat Ambuja Cement LTD.The application money was Rs.12/- each. The assessee in applying for 1,41,000 non-convertible debentures paid an application money of Rs.16,92,000/-. However,...
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