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Kolkata Court March 2014 Judgments

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Mar 03 2014

Sm. Gita Sen and anr. Vs. Sm. Sova Sen and ors.

Court: Kolkata

Decided on: Mar-03-2014

ORDER CS No.535 of 2001 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction SM. GITA SEN & ANR. Versus SM. SOVA SEN & ORS.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 3rd March 2014. Appearance: Ms.Susmita Pal, Advocate Mr.Dilip Kumar Dey, Advocate ...for the plaintiffs. COURT: The suit is taken up in the second call. appears on behalf of the defendants. contested statement. by the defendant Nos.None It appears that the suit is 1 to 4 by filing The other defendants are not represented. written Mr.Dey submits that in spite of service upon the other defendants, the said defendants have not filed their written statement/s. Ms.Anuva Chawdhury, the plaintiff No.2 is examined in part. The plaintiffs shall serve an appropriate notice upon Victor Moses & Company representing the defendant Nos.1 to 4 informing that in the event the said defendants are not represented on the returnable date and no disclosure of documents is made in the meantime, the defence of the said defendants...


Mar 03 2014

Swapan Kumar Saha Vs. Tapan Kumar Saha and Another

Court: Kolkata

Decided on: Mar-03-2014

CS153of 2009 IN THE HIGH COURT AT CALCUTTA ORIGINAL SIDE SWAPAN KUMAR SAHA Versus TAPAN KUMAR SAHA & ANOTHER BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 3rd March, 2014. MRS.Suparna Mukherjee,Advocate appeaRs.For the defendant No.1 : Mr.D.S.Mallick,Advocate For the defendant No.2 Mr.B.N.Jaiswal,Advocate The Court :- This matter has been adjourned from time to time in order enable the parties to settle the matter. Ultimately on the basis of the submissions recorded in the orders dated 10th January,2014 and 17th January,2014, I have passed a direction upon the Chartered Engineer to conclude the proceeding. The same would appear from the order dated 10th January,2014 as corrected on 17th January,2014 which as follows : The Chartered Engineer is directed to effect partition of the property in question by allotting two rooms to the plaintiff, two rooms to the defendant No.1 and one room to the defendant No.2. The Chartered Engineer, in carrying out such partition by metes and bounds, woul...


Mar 03 2014

Leonard Exports Vs. Central Inland Water Transport Corporation Ltd.

Court: Kolkata

Decided on: Mar-03-2014

ORDER SHEET GA NO.2191 OF2013WITH CS NO.408 OF2012IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE LEONARD EXPORTS Versus CENTRAL INLAND WATER TRANSPORT CORPORATION LTD. BEFORE: The Hon'ble JUSTICE I.P.MUKERJ.Date : 3rd March, 2014. Mr.S.Roy Chowdhury, Mr.A.K.Jenafor defendant. Mr.A.Mitra, Mr.N.Adhyafor plaintiff. The Court : Nobody has come forward to claim the cargo of fly ash, which is loaded in the two barges belonging to Central Inland Water Transport Corporation LTD.Mr.Mitra for the consignor denies any claim on the goods. Mr.Roy Chowdhury, learned counsel for the Corporation submits, as he has done before, that these barges belong to his client and that they are unnecessarily loaded with the cargo of fly ash claimed by nobody. This cargo is so lying for the last three yeaRs.The Corporation is unable to utilise the barges. They are not in good condition and may sink any time, disrupting river traffic. Further to orders passed earlier, the Receiver ...


Mar 03 2014

Commissioner of Income Tax, Centrali, Kol. Vs. Binani Industries Ltd.

Court: Kolkata

Decided on: Mar-03-2014

ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE GA No.3214 of 2013 ITAT No.174 of 2013 COMMISSIONER OF INCOME TAX, CENTRAL-I, KOL. Versus BINANI INDUSTRIES LTD.BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE SUDIP AHLUWALIA Date : 3rd March, 2014. For Appellant : For Respondent : Md.Nizumuddin, Advocate Mr.J.P. Khaitan, Senior Advocate with Mr.Moloy Dhar and Mr.A.K.Dey, Advocates The Court : Revenue has come up in appeal against a judgment and order dated 15th March, 2013 passed by the Appellate Tribunal dismissing an appeal preferred by the revenue. The facts and circumstances, briefly stated, are as follows: For the assessment year 2005-06 a notice under Section 148 of the Income Tax Act, hereinafter referred to as the said Act, was issued on 26th August, 2009. The reasons for reopening indicated in the notice are as follows: On perusal of the assessment records that the following discrepancies are found: It is seen from ...


Mar 03 2014

Jindal Pipes Limited Vs. Mahandi Coal Fields Limited

Court: Kolkata

Decided on: Mar-03-2014

1 ORDER SHEET APO No.4 of 2014 AP No.943 of 2012 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE JINDAL PIPES LIMITED Versus MAHANDI COAL FIELDS LIMITED BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 3rd March, 2014. Appearance: Mr.Dhrubo Ghosh, Mr.Soumava Ghosh Ld. Advocates for the appellant. Mr.Tilak Bose,Sr.Advocate and Mr.Partha Bose, ld. Advocate for the respondent. The judgment Court and dismissing :- order the This appeal dated application April made would 11, by relate 2013, the to the inter-alia, appellant under section 9 of the Arbitration and Conciliation Act, 1996. The parties entered into a commercial transaction by which the appellant purchased coal from the respondent by availing the process of e-tender. Clause 11.8 would not permit the appellant to draw any sample at the time of purchase. It was in effect a risk purchase. Clause 11.8 is quoted below: 11.8: There will not be any joint/third party sampling facilit...


Mar 03 2014

Commissioner of Income Tax, Kolkataiv, Kolkata Vs. M/S. Akzo Nobel Ind ...

Court: Kolkata

Decided on: Mar-03-2014

ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE GA No.1333 of 2013 ITAT No.100 of 2013 COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA Versus M/S.AKZO NOBEL INDIA LIMITED (Formerly known as Akzo Nobel Coatings India Private Limited) BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE SUDIP AHLUWALIA Date : 3rd March, 2014. For Appellant : For Respondent : Mr.P.Dudharia, Advocate Mr.R.N. Bajoria, Senior Advocate with Mr.A.Gupta and Mr.A.Mazumder, Advocates The Court : The subject matter of challenge in this appeal is a judgment and order dated 14th September, 2012 passed by the learned Income Tax Appellate Tribunal Banglaore Bench in ITA Nos.175 to 755 & 1131/Bang/2010 and ITA No.349/Bang/2011. The appeal preferred by the revenue was admitted by an order dated 2nd July, 2013. The appeal was thereafter taken up for hearing by us. The appeal, as a matter of fact, was heard. Today when the matter was taken up for further hearing, M...


Mar 03 2014

M/S. Stewarts and Lloyds of India Limited Vs. Commissioner of Service ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata

Decided on: Mar-03-2014

D.M. Misra, J. 1. This is an Application seeking waiver of predeposit of Service Tax of Rs.25.88 lakh and penalty of equal amount imposed under Section 78 of the Finance Act, 1994. 2. At the outset, ld. CA for the Applicant submits that the ld. Commissioner (Appeals) had not decided the issue on merit, but dismissed their appeal on the ground of failure to deposit Rs.25.00 lakh, as directed by him under Section 35F of the Central Excise Act, 1994, as applicable to the Service Tax matters. The ld. CA also submits the Applicant Company has been incurring heavy losses, and as on 31.03.2013, they had incurred a loss of around Rs.3.47 crore, and as on date, the loss is around Rs.9.00 crore. He submits that the issue is debatable and rests on appreciation of facts. However, he makes a fair offer to deposit Rs.5.00 lakh. 3. Ld. AR for the Revenue fairly concedes that the issue has not been decided on merit. Therefore, he has no objection in remanding the matter. 4. After hearing both sides fo...


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