Kolkata Court August 2014 Judgments
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C.i.T.Wbii Cal. Vs. Williamson Magor Co.Ltd.
Court: Kolkata
Decided on: Aug-07-2014
ITA No.102 of 1999 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T.WB-II CAL. -VersusWILLIAMSON MAGOR CO.LTD.Appearance: Md.Nizamuddin, Adv...for the appellant. Mr.Sourav Bagaria, Adv...for the respondent. BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 7th August, 2014. The Court : In this appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal D Bench, Kolkata in ITA No.364/Cal/1995 relating to the assessment year 1991-92 was admitted on the following questions: 1) Whether on the facts and circumstances of the case the ITAT was justified in law in holding that the assessees claim of deduction under Section 80HHC of the Income Tax Act, 1961 is to be allowed before the net income segregation and after gross income for computation of total profit from tea business against 40% of the tea business income ?.2) Whether order of ITAT is sustainable in view of amendment o...
Cal Vs. T.M. and M.C. Pvt. Ltd.
Court: Kolkata
Decided on: Aug-07-2014
ITA No.184 of 2001 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX W.B.-II CAL -VersusT.M.& M.C.PVT.LTD.Appearance: Mr.P.K.Bhowmik, Adv...for the appellant. Mr.Sourav Bagaria, Adv...for the respondent. BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 7th August, 2014. The Income Tax Court Act : arising This out appeal of the under order Section of the 260A of the Income Tax Appellate Tribunal E Bench, Calcutta dated 13th February, 2000 in ITA No.1957/Cal/93 for the assessment year 1991 was admitted on 5th September, 2001 on the following questions: (i) Whether on the facts and circumstances of the case the Income Tax Appellate Tribunal was justified in law in deleting the disallowance of rent amounting to Rs.5,53,200/- without verifying of details as to its allowability ?. (ii) Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal without examining the details to ar...
Commissioner of Income Tax,kolx, Kolkata Vs. Smt Usha Tibrewal
Court: Kolkata
Decided on: Aug-07-2014
ORDER SHEET G.A.No.1550 of 2014 ITAT50OF2014IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX,KOL-X, KOLKATA Versus SMT USHA TIBREWAL BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 7th August, 2014. For Appellant : Md.Nizamuddin,Advocate For Respondent/assessee: Mr.Avra Majumder,Advocate The Court : This is an appeal under section 260A of the Income Tax Act, 1961 against the order dated 21st November, 2013 passed by the Income Tax Appellate Tribunal, B-Bench, Kolkata in ITA Nos.1927 & 1928/Kol/2010 relating to assessment years 2006-07 & 2007-08 respectively, filed on the following questions of law : i) Whether on the facts and in the circumstances of the case the Ld. Tribunal has erred in law as well as in fact in deleting the addition made under Section 68 of the I.T.Act, 1961, amounting to Rs.14,90,000/- in assessment year 1006-07 and Rs.25,07,000/- in assessment year 2007-08 as undisclosed inco...
Bharati Steel and Enng. Co. Pvt. Ltd. Vs. Dina Nath Parolia and anr.
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET E.O.S.No.58 of 1987 IN THE HIGH COURT AT CALCUTTA EXTRA ORDINARY ORIGINAL JURISDICTION ORIGINAL SIDE BHARATI STEEL & ENNG. Co.PVT.LTD.Versus DINA NATH PAROLIA & ANR. BEFORE: The Hon'ble JUSTICE DEBANGSU BASAK Date: 6th August, 2014. Appearance: Mr.A.K.Awasthi, Adv. for the plaintiff Mr.Protik Prokash Banerjee, Adv.Md.Yasin Ali, Adv.MRS.Mamata Khatun, Adv. for the defendants The Court: The defendant was granted leave to disclose further documents by the Appeal Court by its order dated July 8, 2014 conditionally upon payment of costs recorded in the order. The learned Advocate for the plaintiff submits that, few documents were sought to be disclosed by the defendants after the order dated July 8, 2014. However, the costs in terms of the order dated July 8, 2014 has not been paid. It is submitted on behalf of the defendants that, a Special Leave Petition has been preferred against the order dated July 8, 2014. The order dated July 8, 2014 permitted the defendants to pay the co...
Gopal Chandra Neogy Vs. Kartick Chandra Neogy and ors.
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET G.A.No.2262 of 2014 With C.S.No.41 of 1989 IN THE HIGH COURT AT CALCUTTA ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL SIDE GOPAL CHANDRA NEOGY Versus KARTICK CHANDRA NEOGY & ORS.BEFORE: The Hon'ble JUSTICE DEBANGSU BASAK Date: 6th August, 2014. Appearance: Ms.Sulagna Mukherjee, Adv. for the petitioner Mr.Sakya Sen, Adv.Mr.P.C.Paul Choudhury, Adv. for the respondent The Court: The application is for transposition of the heir of the defendant no.2 to the category of the plaintiff in a suit for partition. The application contains other prayers also. I am not minded to consider the other prayers in the application, at this stage. Therefore, I grant liberty to the petitioner before me to make the self-same prayers on the self-same cause of action in any other application that the petitioner may file. The application is opposed by the defendant no.3. It is contended by the defendant no.3 that the stand of the plaintiff and the stand of the predecessorsin-interest of the petition...
India Automobiles (1960) Ltd. Vs. United Bank of India
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET GA No.75 of 2014 CS no.246 OF2012IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE INDIA AUTOMOBILES (1960) LTD.Versus UNITED BANK OF INDIA BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 6th August, 2014. Mr.J.Chowdhury, Advocate appeaRs.Mr.N.Dasgupta. Advocate appeaRs.Mr.R.K.Rai, Advocate appeaRs.The Court:-The defendant is facing an eviction proceedings. An application under Chapter XIIIA for eviction of the defendant is pending in this Court. Mr.Jishnu Chowdhury, learned Counsel appearing on behalf of the petitioner submits that since the defendant has failed to quit and vacate the premises on the expiry of the period mentioned in the notice to quit, the said defendant has become trespasser. Accordingly the defendant should not be permitted to carry out renovation or repair including upgradation and modernisation of the said premises and the lavatory as stated in the petition. The defendant-bank at paragraph 25 of the petition has given part...
Susanta Dey and ors. Vs. Nalinibala Dey and ors.
Court: Kolkata
Decided on: Aug-06-2014
IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE GA2346OF2014WITH APOT366of 2014 CS911of 1988 SUSANTA DEY & ORS.Versus NALINIBALA DEY & ORS.BEFORE: The Hon'ble CHIEF JUSTICE MRS.MANJULA CHELLUR The Hon'ble JUSTICE ASHIM KUMAR BANERJEE Date : 6th August, 2014. Mr.Ram Dular Manna, Advocate ..for defendant 3/appellant Mr.R.B.Prasad, Advocate ..for plaintiff/respondent Mr.Sakkya Sen, Advocate Mr.P.C.Pal Chowdhury, Advocate for respondents The Court :- This appeal relates to an order of dismissal of an application asking for recall of the order of dismissal of the application made by the plaintiff in a partition suit taking exception to the report of the Commissioner of Partition submitted in accordance with the preliminary decree. The defendants in the partition suit being the appellants herein filed the instant appeal inter alia on the ground that they were supporting the plaintiff in the partition suit. The Commissioner submitted a report that would be contrary to...
L and T Finance Limited Vs. Singh Nirman Pvt.Ltd.and anr.
Court: Kolkata
Decided on: Aug-06-2014
G.A.2372 OF2014APOT392OF2014A.P.220 OF2014IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION ORIGINAL SIDE L & T FINANCE LIMITED Versus SINGH NIRMAN PVT.LTD.& ANR. BEFORE HONBLE THE CHIEF JUSTICE MANJULA CHELLUR THE HONBLE JUSTICE BANERJEE Date : 6th August, 2014 For the Appellant : Mr.Paritosh Sinha, Advocate For the Respondent : THE COURT : Despite service none appears to oppose this application. Hence, we are compelled to take up this appeal ex parte. The learned single Judge discharged the Receiver after making the inventory. Learned Counsel appearing for the appellant would contend, the principal amount itself would amount to Rs.41,72,000/that is still outstanding. Mr.Sinhas argument sounds logic. We allow the appeal in part by modifying the order of the learned single Judge by asking the Receiver to take possession of the assets forthwith. However, the Receiver would permit the respondents to use the assets provided the respondents would make payment of Rs.10,00,000/- ini...
Srei Equipment Finance Limited Vs. Sree Metaliks Limited and anr
Court: Kolkata
Decided on: Aug-06-2014
1 ORDER SHEET GA No.2181 of 2014 APOT No.347 of 2014 AP No.1347 of 2013 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE SREI EQUIPMENT FINANCE LIMITED Versus SREE METALIKS LIMITED & ANR BEFORE: The Hon'ble CHIEF JUSTICE MRS.MANJULA CHELLUR The Hon'ble JUSTICE BANERJEE Date : 6th August, 2014. Appearance: Mr.Swatarup Banerjee, ld. Advocate For the appellant. The Court :- This appeal would relate to an order dated June 18, 2014. The learned Judge discharged the Receiver from further acting. Hence, this appeal. Mr.appearing Swatarup Banerjee, for the appellant would learned Advocate inform this Court, service was attempted but postal authority returned the undelivered packet with the remark Gone Away as we find from the affidavit of service filed in Court. We direct the Receiver to take possession of the assets forthwith. We are told, a sum of Rs.1,67,00,000/- is still due and payable. The Receiver would be at liberty to allow the respondents to use the assets pro...
Commissioner of Income Tax, Kolkatai, Kolkata Vs. M/S. Benzar Agencies ...
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET GA No.1934 of 2014 ITAT No.76 of 2014 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-I, KOLKATA Versus M/S.BENZAR AGENCIES LTD.BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 6th August, 2014. Appearance: Mr.P.Dudhoria, Adv.The Court :-This is an appeal preferred by the Department under Section 260A of the Income Tax Act, 1961 against the order dated 8th January, 2014 passed by the Income Tax Appellate Tribunal, `A Bench, Kolkata, in ITA No.518/Kol/2012 relating to the Assessment Year 2006-2007 on the following questions:a) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law in upholding the order of CIT(A) in deleting Rs.1.50 crores on account of share capital without considering Rule 46A of the Income Tax Act, 1962 by allowing new evidence when none of the conditions of submission of additional evidences were fulfilled?....
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