Kolkata Court August 2014 Judgments
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Commissioner of Income Tax,,centrali,kol Vs. Jaqua Industries and Sale ...
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET G.A.No.1710 of 2014 ITAT68of 2014 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX,,CENTRAL-I,KOL Versus JAQUA INDUSTRIES AND SALES CO.PVT.LTD BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 6th August, 2014. Appearance : Md.Nizamuddin, Advocate for appellant. Ms.Sutapa Roychowdhury,Advocate for respondent. The Court : Let the appeal be admitted. Let the appeal be heard on the following questions : 1. Whether on the facts and in the circumstances of the case the Ld.Tribunal has erred in law in upholding the order of the CIT(Appeal) that the profit arising out of sales of shares were to be treated as Short Term Capital Gains or Long Term Capital Gains only instead of treating the same as business income of the assessee ?.2. Whether on the facts and in the circumstances of the case the Ld.Tribunal has erred in law in not considering that the transaction of the previous as well as succeed...
Berger Paints India Ltd. Vs. Deputy Commissioner of Commercial
Court: Kolkata
Decided on: Aug-06-2014
WP No.391 of 2014 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION Berger Paints India LTD.Versus Deputy Commissioner of Commercial Taxes, Corporate Division, & ORS.Before: The Hon'ble Justice I.P.MUKERJ.Date: 6th August 2014 Appearance: Mr.Sumit Kr. Chakraborty, Advocate Ms.Sanchita Dey Pal, Advocate for the petitioner Mr.Avratosh Majumder, Advocate Mr.P.Dudhoria, Advocate for the respondents The Court: The ground advanced by learned counsel for the writ petitioner is that his client was unable to produce the documents before the Board because of the age and infirmity of their lawyer. It is said that the lawyer engaged before the Board was about 90 years old and could not attend the hearings. That is why the matter was adjourned from to time. Mr.Chakraborty submits that the relevant documents are with him in this Court in a folder and that as a matter of mercy an opportunity be given to his client to present their case before the Board. Considering the circumstances, suc...
L and T Finance Ltd. Vs. Simplex Projects Ltd.
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE AP No.658 of 2014 L & T FINANCE LTD.Versus SIMPLEX PROJECTS LTD.AP No.726 of 2014 L & T FINANCE LTD.Versus SINPLEX PROJECTS LTD.BEFORE: The Hon'ble JUSTICE BISWANATH SOMADDER Date : 6th August, 2014. Mr.P.Sinha, Adv.for the petitioner Mr.Deepak Agarwal, Adv.for the respondent The Court : Both these applications, being A.P.658 of 2014 and A.P.726 of 2014, are under section 9 of the Arbitration and Conciliation Act, 1996. The common petitioner is seeking appointment of receiver to take possession of the assets morefully described in paragraph 5 of both the applications. From the records it appears that a receiver has been appointed by an earlier order dated 4th June, 2014, passed in A.P.No.658 of 2014. Insofar as A.P.726 of 2014 is concerned, no receiver has been appointed in terms of the order dated 11th June, 2014. At the time of hearing of these applications, it is submitted by learned advocat...
Shyamal Mitra Vs. Royal Calcutta Golf Club and ors.
Court: Kolkata
Decided on: Aug-06-2014
TA No.134 of 2014 CS No.286 of 2014 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE SHYAMAL MITRA -VersusROYAL CALCUTTA GOLF CLUB & ORS. Appearance: Mr. Jayanta Kumar Mitra, Sr. Adv. Mr. Mainak Bose, Adv. Mr. Santanu Chatterjee, Adv. Mr. Gaurav Das, Adv. ...for the petitioner. Mr. Anindya Kumar Mitra, Sr. Adv. Mr. Siddhartha Mitra, Adv. Mr. Ratnanko Banerjee, Adv. ...for the defendant. BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date :6. h August, 2014. The Court : The plaintiff is a member of the defendant club. The plaintiff is one of the contestants for the post of Captain for the year 2014-15. The plaintiff instituted the suit after obtaining leave under Clause 12 of the Letters Patent and under Order 1 Rule 8 of the Code of Civil Procedure. Of the various reliefs claimed in the plaint, the plaintiff, inter alia, prays for appointment of a special officer for conducting free and fair election for the year 2014. Mr. Jayanta Kumar Mitra, learned Senior Cou...
M/S.Eastern Coalfields Ltd. Vs. Tarun Mondal and ors.
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET GA No.3545 of 2013 GA No.3704 of 2013 APOT No.554 of 2013 WP No.670 of 2013 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE M/S.EASTERN COALFIELDS LTD.Versus TARUN MONDAL & ORS.BEFORE: The Hon'ble JUSTICE PRANAB KUMAR CHATTOPADHYAY AND The Hon'ble JUSTICE SUDIP AHLUWALIA Date: 6th August, 2014 Mr.Bijoy Kumar, Adv..for the appellant Mr.Subrata Ganguly, Adv..for the respondents Ref: G.A.No.3545 of 2013 This application has been filed for condoning the delay in preferring the appeal. Having heard the learned Advocate appearing on behalf of the respective parties and considering the averments made in this application, we are satisfied that sufficient reasons have been furnished and adequate grounds have been mentioned in this application for condoning the delay in preferring the appeal. Therefore, the delay in preferring the appeal is condoned. The department is directed to register the appeal, if the same is otherwise in form. This application, thus, s...
Bidya Singh Vs. Kgn Construction and ors.
Court: Kolkata
Decided on: Aug-06-2014
ORDER AP No.936 of 2014 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction BIDYA SINGH Versus KGN CONSTRUCTION & ORS.BEFORE: The Hon'ble JUSTICE BISWANATH SOMADDER Date: 6th August 2014. Appearance: Mr.Siddhartha Banerjee, Advocate ...for the petitioner. Ms.Manju Bhuteria, Advocate ...for the respondents. The Court: on behalf instant of Having heard the learned advocates appearing the section 9 parties, it appears application, the that in respect respondents are of the taking a preliminary point of territorial jurisdiction of this Court to entertain, try and determine the application on the ground of existence of a forum selection clause. The learned advocate for the respondents in this regard relies on a judgment of the Honble Supreme Court reported in (2013) 9 SCC46(paragraph 32).In order to consider the issue of jurisdiction, as sought to be raised by the learned advocate for the respondents, it is necessary to advert to the relevant clause, namely clause 15 of the a...
Indian Chamber of Commerce and anr. Vs. Director of Income Tax (Exempt ...
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET W.P.No.316 of 2014 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE INDIAN CHAMBER OF COMMERCE AND ANR. Versus DIRECTOR OF INCOME TAX (EXEMPTION) KOL & ORS.BEFORE: The Hon'ble JUSTICE I.P.MUKERJ.Date : 6th August, 2014. Appearance : Ms.Sweta Ghatak, Adv.Mr.G.Ganguli, Adv. for the petitioners Md.Nizamuddin, Adv. for the respondents. The Court : Although initially it seemed that the writ application was completely meritless, it now appears that Ms.Sweta Ghatak, learned advocate for the petitioners has been able to make out some substantial case in favour of the writ petitioneRs.For the Assessment year 2010-11 the income tax department claimed a sum of Rs.50,42,410/- as its dues from the writ petitioner. The assessment order was made on 21st March 2013. On 22nd April 2013 this assessment order was challenged by the assessee-writ petitioner before the Commissioner of Income Tax (Appeals).However, the stay application was filed before the said authori...
Re: Anita Mukherjee and anr. Vs. Smt. Aloka Ghosh
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET G.A.No.2424 of 2014 With T.S.No.3 of 1995 IN THE HIGH COURT AT CALCUTTA ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL SIDE IN THE GOODS OF: ANIL KR. ROY And RE: ANITA MUKHERJEE & ANR. Versus SMT. ALOKA GHOSH BEFORE: The Hon'ble JUSTICE DEBANGSU BASAK Date: 6th August, 2014. Appearance: Mr.J.K.Chaurasia, Adv.Mr.Sourabh Sengupta, Adv. for the petitioner Mr.S.P.Majumdar, Adv.Mr.A.Hamid, Adv. for the respondent The Court: The application by the defendant is for examination on commission. The probate proceeding was disposed of by me on August 5, 2014 by granting a probate of the Will. The petitioner claims that I have given her leave to make the present application. The petitioner made an application for the same prayer which was withdrawn by the petitioner on July 31, 2014 on the ground that there were formal defects in such application. While granting leave to withdraw such application I permitted the petitioner to file a fresh petition on the self-same cause of action. Such l...
M/S. Humcha Impex Pvt.Ltd.and anr. Vs. the Commissioner of Central Exc ...
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WP No.119 of 2014 M/S.HUMCHA IMPEX PVT.LTD.& ANR. Versus THE COMMISSIONER OF CENTRAL EXCISE, HALDIA COMMISSIONERATE & ANR. BEFORE: The Hon'ble JUSTICE I.P.MUKERJ.Date : 6th August, 2014. For Petitioner : Mr.Saurabh Bagaria with Mr.Piyush Dwivedi, Advocates For Respondent : Mr.S.B. Saraf with Mr.K.K. Maiti, Advocates The Court : Mr.Saurabh Bagaria, learned counsel, has argued this writ application with great force. His main submission was that there was a breach of the principles of natural justice by the Commissioner in passing his order dated 28th March, 2012. He referred me to para 3.1 of the order. He submitted that it was recorded there that personal hearing was given in relation to a show cause notice dated 16th November, 2010. That show cause notice was different from the subject matter of the application being considered by the Commissioner, which was for remission of excise duty. Therefore,...
Srei Equipment Finance Ltd. Vs. M/S. Ggs Infrastructures Pvt. Ltd.
Court: Kolkata
Decided on: Aug-06-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE AP No.429 of 2014 AP No.430 of 2014 AP No.448 of 2014 SREI EQUIPMENT FINANCE LTD.Versus M/S.GGS INFRASTRUCTURES PVT.LTD.BEFORE: The Hon'ble JUSTICE BISWANATH SOMADDER Date : 6th August, 2014. Mr.Utpal Bose, Sr.Adv.Ms.Sayani Mondal, Adv.for the petitioner Mr.Arik Banerjee, Adv.for the respondent The Court An appeal was preferred before the Division Bench of this Court by the respondent in all the three matteRs.The Division Bench by order dated 27th June, 2014 intervened and gave opportunity to the appellant to pay off the dues which had fallen in arrear as also the current instalments. The appellant (M/S.GGS Infrastructures PVT.Ltd.) was directed to make payment of Rs.25,00,000/- positively by 15th July, 2014 and thereafter clear off the arrear per month along with current instalment as per the earlier settlement. It was specifically observed by the Division Bench that in default of payment of a...
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