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Kolkata Court August 2014 Judgments

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Aug 06 2014

Commissioner of Income Tax,kolkataiii Vs. M/S Kyal Developers Pvt Ltd

Court: Kolkata

Decided on: Aug-06-2014

ORDER SHEET G.A.No.1708 of 2014 ITAT66of 2014 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX,KOLKATA-III Versus M/S KYAL DEVELOPERS PVT LTD BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 6th August, 2014. Appearance : Mr.S.B.Saraf, Advocate The Court : Let the appeal be admitted. Let the appeal be heard on the following questions : 1. Whether the Tribunal erred in law in ascertaining true meaning and purport of section 28(iv) of the said Act that the word business would include income accrued by reason of amalgamation inasmuch as the block of assets that the amalgamated assessee company received is tangible in nature and the enhanced fiture of Capital Reserve would boost the image and goodwill of the assessee to capitalize the same while carrying on business ?.2. Whether on the facts and circumstances of the instant case, the learned Tribunal was not justified in not considering that the Capita...


Aug 06 2014

Commissioner of Income Tax, Kolkatav, Kolkata Vs. M/S. Damodar Develop ...

Court: Kolkata

Decided on: Aug-06-2014

IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) Present : The Honble Justice Soumitra Pal And The Honble Justice Arindam Sinha August 6, 2014 GA1498of 2014 ITAT45of 2014 Commissioner of Income Tax, Kolkata-V, Kolkata versus M/S.Damodar Developers PVT.LTD.Md.Nizamuddin, Advocate for the appellant The Court :- This is an appeal under Section 260A of the Income Tax Act , 1961 against the order dated 19th December, 2013 passed by the Income Tax Appellate Tribunal--Bench, Kolkata in ITA1599Kol/2011 relating to Assessment Year 2008-09 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 in dismissing the appeal of the revenue and upholding the order of CIT (Appeals) deleting the addition of Rs.3,79,65,399/- made by the assessing officer under Section 68 of the I.T.Act, 1961 ?. ii) Whether on the facts and in the circumstances of the case conclusion arrived at by the Ld. Tribunal in holding that the c...


Aug 05 2014

Gloster Limited Vs. Bowreah Jute Mills Private Limited and ors.

Court: Kolkata

Decided on: Aug-05-2014

In The High Court At Calcutta Civil Appellate Jurisdiction Original Side Present: The Honble Acting Chief Justice Mr.Ashim Kumar Banerjee And The Honble Justice Mr.Arijit Banerjee APO191of 2014 With CS41of 2010 Gloster Limited -Vs.Bowreah Jute Mills Private Limited and ORS.For the appellant : Mr.Jishnu Saha, Sr.Adv.Mr.Ravi Kapoor, Adv.Mr.S.Rudra, Adv.For the respondent: Mr.Tilak Bose, Sr.Adv.Mr.Sanjoy Bose, Adv.Mr.Sauvik Majumdar, Adv.Ms.Tannistha Lahiri, Adv.Heard on : 23rd July, 2014 Judgment On : 5th August, 2014 Arijit Banerjee, J. This is an appeal against the judgment and order dated 4th March, 2011 passed by the Honble FiRs.Court whereby the Learned Judge was pleased to permanently stay the suit on the ground that the same is a suit for land and the land is situated outside the territorial jurisdiction of this Court. The plaintiff filed the above suit praying for, inter alia, the following reliefs:(a) The purported agreement dated 12th January, 2009 between the defendant No.1 an...


Aug 05 2014

Srei Equipment Finence Pvt. Ltd. Vs. M/S. Jharkhand Construction and o ...

Court: Kolkata

Decided on: Aug-05-2014

ORDER SHEET EC NO.189 OF2012IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE IN THE MATTER OF : SREI EQUIPMENT FINENCE PVT.LTD.Versus M/S.JHARKHAND CONSTRUCTION & ORS.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 5th August, 2014. MR.SWATARUP BANERJEE, ADOCATE FOR DECRE HOLDER The Court : In spite of substituted service none has appeared on behalf of the judgment debtors to oppose this application. This is an application for enforcement of the award. The affidavit of service filed in court shows that the judgment debtors have received the copy of the execution application. However, none has appeared on behalf of the judgment debtORS.It is submitted that the award has remained unsatisfied. Under the award the decree-holder is entitled to take possession of one Tata JD315Motor Vehicle. In the event of failure to restore the possession of the said vehicle, the award directs compensation of Rs.7 lakhs to be paid in lieu of such possession. The judgment debto...


Aug 05 2014

And Anita Mukherjee and anr. Vs. Aloka Ghosh

Court: Kolkata

Decided on: Aug-05-2014

IN THE HIGH COURT AT CALCUTTA Testamentary and Intestate Jurisdiction Original Side Before: The Honble Justice Debangsu Basak P.L.A. No.215 of 1994 with G.A.No.554 of 2013 T.S.No.3 of 1995 IN THE GOODS OF ANIL KUMAR ROY (DECEASED) AND ANITA MUKHERJEE & ANR. versus ALOKA GHOSH For the Petitioner : Mr.Suresh Majumder, Sr.Advocate Mr.Abdul Hamid, Advocate For the Respondent : Mr.J.K.Chaurasia, Advocate Heard on : July 31, 2014 Judgment on : August 05, 2014 DEBANGSU BASAK, J. An application for grant of probate of a Will was opposed and was marked as a contentious cause. Joint executors named in the last Will and testament of Anil Kumar Roy since deceased applied for the grant of the Will of the said deceased. The applicants claim that the deceased left behind his Will and last testament dated April 20, 1980. The deceased died seized and possessed of movable and immovable properties described in Schedule A in the affidavit of the joint executORS.One of the attesting witnesses has filed an ...


Aug 05 2014

Fairmacs Shipping and Transport Services Pvt. Ltd. and anr. Vs. Commis ...

Court: Kolkata

Decided on: Aug-05-2014

WP No.1198 of 2013 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE Fairmacs Shipping & Transport Services PVT.LTD.& Anr. Versus Commissioner of Customs & ORS.Before: The Hon'ble Justice I.P.MUKERJ.Date: 5th August 2014 Appearance: Mr.Tilak Bose, Sr.Advocate Mr.S.Dutta, Advcocate Mr.S.Banerjee, Mr.Ratnanko Banerjee, Sr.Mr.Anirban Roy, Mr.J.Sengupta, Mr.V.V.V.Shastri, Advocate Advocate Advocate Advocate Advocate Mr.R.Bharadwaj, Advocate Mr.K.Dey, Advocate The Court: Two containers are involved, each has dimensions of 20 ft. x 2 ft. There are some goods in them. They are supposed to be compact discs. These goods arrived on 13th December 2011 in Kolkata port. On 20th February 2012 these goods were seized by the Directorate of Revenue Intelligence under Section 110 of the Customs Act, 1962. Confiscation proceedings have been started by them which are pending. The allegation is that the goods are completely worthless. Hence there was a misdeclaration of the goods...


Aug 05 2014

Eastern Trucking Company Private Limited Vs. the New India Assurance C ...

Court: Kolkata

Decided on: Aug-05-2014

Form No.J.(2) IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction Original Side Present : The Honble Acting Chief Justice Ashim Kumar Banerjee And The Honble Justice Arijit Banerjee A.P.O.No.144 of 2014 G.A.No.1139 of 2014 A.P.No.98 of 2004 Eastern Trucking company private Limited versus The New India Assurance Company Limited For the Appellant : Mr.Joy Saha, Advocate Mr.Sounak Mitra, Advocate Mr.Vivek Jhunjhunwala, Advocate For the Respondent : Mr.N.R. Mukherjee, Advocate Mr.Atish Ghosh, Advocate Mr.Niladri Khanra, Advocate Heard on : July 21, 2014 Judgment on : August 5, 2014. ASHIM KUMAR BANERJEE, A.C.J.Appellant insured with the respondent the stock lying at the wire house, that got damaged during flood Surveyor surveyed the damage and submitted a report. However, the Insurance Company did not accept the claim submitted by the appellant that resulted in a dispute referred to the Arbitral Tribunal. Initially, the Insurance Company offered a sum of Rs.1890985 that the appellan...


Aug 05 2014

Srei Equipment Finance Pvt. Ltd. Vs. Karendra Kalita and anr.

Court: Kolkata

Decided on: Aug-05-2014

ORDER SHEET EC NO.155 OF2012IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE IN THE MATTER OF : SREI EQUIPMENT FINANCE PVT.LTD.Versus KARENDRA KALITA & ANR. BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 5th August, 2014. MR.SWATARUP BANERJEE, MS.ARUNIMA MAITRA, ADVOCATES FOR DECRE HOLDER The Court : This is an application for enforcement of the award. The affidavit of service filed in court shows that the judgment debtors have received the copy of the execution application. However, none has appeared on behalf of the judgment debtORS.It is submitted that the award has remained unsatisfied. Under the award the decree-holder is entitled to take possession of the Atlas Copco Make Soil Compactor bearing Machine Serial No.65121N7115129. The judgment debtors are also liable to pay a sum of Rs.23,03,781/- to the claimant award-holder in terms of the said award. The award was made and published on 14th November, 2011. There will be an order of injunction restrai...


Aug 05 2014

Health Education Scheme Vs. the Official Liquidator, High Court,

Court: Kolkata

Decided on: Aug-05-2014

ORDER SHEET CA No.456 of 2014 With CP No.155 of 2013 IN THE HIGH COURT AT CALCUTTA Original Jurisdiction IN THE MATTER OF : SARADHA PRINTING & PUBLICATIONS PVT.LTD.(IN LIQN.) AND GREATER CALCUTTA LEPROSY TREATMENT & HEALTH EDUCATION SCHEME versus THE OFFICIAL LIQUIDATOR, HIGH COURT, CALCUTTA BEFORE: The Hon'ble JUSTICE BISWANATH SOMADDER Date : 5th August, 2014. Mr.S.Deb, Mr.Biswajib Ghosh, Advocates for the applicant. Mr.Ronojit Chowdhury, Advocate for Official Liquidator. The Court : Having heard the learned Advocates appearing on behalf of the parties and upon perusing the instant application it appears that in the facts and circumstances of the instant case, the office of the Official Liquidator, by letter 28th July, 2014, has informed the applicant Greater Calcutta Leprosy Treatment & Health Education Scheme that it was not in a position to disclaim the subject premises in favour of the applicant presently, till the time of disposal of certain movable assets, as stated in its lett...


Aug 05 2014

Prahlad Rai Dhanania Alias Agarwal Vs. Smt. Narayani Devi Dhanania Ali ...

Court: Kolkata

Decided on: Aug-05-2014

IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE Present : The Honble Justice Soumen Sen G.A.1197 of 2014 CS No.120 of 2011 Prahlad Rai Dhanania alias Agarwal versus Smt. Narayani Devi Dhanania alias Agarwal & ORS.For the Plaintiff : For the Defendant No.10 : Mr.Molay Ghosh Sr.Adv.Mr.Ashis Chakraborty. Mr.Mr.Mr.Mr.Anindya Mitra Sr.Adv.P.S.Sengupta Sr.Adv.Sabyasachi Chowdhury Srenik Singhvi Heard on : 25.04.2014, 02.05.2014, 13.06.2014, 27.06.2014, 18.07.2014, 01.08.2014 (C.A.V) Judgment on : 05TH August, 2014 Soumen Sen, J:- This application has been filed at the instance of the defendant No.10 for rejection of the plaint on the ground that the plaint does not disclose any cause of action against the defendant No.10. It is stated that the suit is also barred by the laws of limitation. The plaintiff has instituted the suit (CS No.120 of 2011).inter alia, for a declaration that the deed of conveyance dated 11th March 2011 executed by the other cosharers of...


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