Court : Kolkata
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE GA2541of 2015 ITAT104of 2015 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA 11, KOL. VERSUS H.V.WILLIAMS & COMPANY BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE MIR DARA SHEKO Date : 2nd December, 2015. Mr.D.Chowhdury, Adv.Mr.R.Bharadwaj, Adv.The Court : This income tax appeal pertaining to A.Y.2007-08 has been preferred by the Department against the order passed by the Income Tax Appellate Tribunal A Bench, Kolkata in ITA No.1281/Kol/2011, whereby the Tribunal had upheld the order of the CIT(A) in deleting the penalty so levied by the Assessing Officer and had dismissed the appeal filed by the Department. Heard Mr.Chowdhury, learned advocate for the appellant and Mr.Bharadwaj, learned advocate for the respondent. It appears that while passing the assessment order the Assessing Officer had initiated penalty proceedings under Section 271(1) of the Income Tax Act, 1961 and had passed ...
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ORDER SHEET G.A.No.3444 of 2015 CEXA8OF2015IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE M/S METAL SCRAP TRADING CORPORATION Versus COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSINERATE & OR BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE MIR DARA SHEKO Date : 2nd December, 2015. For Appellant/Petitioner : Mr.Pradip Kumar Tarafder,Advocate For Respondent : Mr.S.B.Saraf, Advocate Mrs.Santa Mitra,Advocate The Court : This application under section 35G of the Central Excise Act, 1944 read with Section 85(3A) of the Finance Act, 1994 has been filed by the M/S.Metal Scrap Trading Corporation praying for stay of the order dated 23rd September, 2015 passed by the Central Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata on Stay Petition Nos.SP-71223,71224/13 arising out of Appeal No.ST-71182,71183/13 (M/s.Metal Scrap Trading Corporation Ltd.v.Commissioner of Service Tax, Kolkata) and for admission of the appeal on several grounds...
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IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE PRESENT: The Honble Mr.Justice Subrata Talukdar W.P.594 of 2014 R.S.Fuel PVT.LTD.& Anr. -vs.Union of India & ORS.For the Petitioners : Mr.Mr.Mr.Mr.R.A.Agarwala Kumar Gupta R. Dhara A.G.Mukherjee For Respondent No.4 : Mr.Saunak Sengupta Mr.Sudhakar Prasad For Railway Respondent : Mr.Lalit Mondal Heard on : 03/07/2015; 22/07/2015; & 24/07/2015 Judgement on : 02/12/2015 Subrata Talukdar, J.: The short point which this Court is required to answer in this writ petition is the legality of the impugned demand notice raised by the respondent-railways in respect of three railway rakes booked by the petitioner no.1-company for carrying coal purchased from Eastern Coal Fields LTD.(for short ECL).Sr.Ram Anand Agarwala, Ld. Counsel appearing for the writ petitioners submits that in this writ petition the writ petitioner no.1 which is a registered company is represented through one of its DirectORS.being the writ petitioner...
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ORDER SHEET GA No.2569 of 2015 GA No.2388 of 2015 WP No.48 of 1999 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE SK. AKHTAR HOSSAIN & ORS.Versus THE BOARD OF WAKFS, WEST BENGAL & ORS.BEFORE: The Hon'ble JUSTICE DIPANKAR DATTA Date: 2nd December, 2015 APPEARANCE Mr.Bibek Jyoti Basu, Adv.with Mr.Uttam Kumar De, Adv.Mr.N Chatterjee, Adv.Mr.Puspendu Saha, Adv.with Ms.Anee Ray, Adv.Mr.P.Sahu, Adv.Md.Galib, Adv.Undisputedly, 96, Baithakkhana Road, P.S.AmheRs.Street, Calcutta 700 009 is a wakf property. Allegedly, the respondent no.7, the mutwalli of the said property, had granted a lease for 99 years in favour of the respondents 5 and 6 on 14th March, 1990. It appears from a communication made by the office of the Commissioner of Wakfs, West Bengal that the lease in favour of the respondents 5 and 6 for a period of 99 years was regularized and approved by the Board of Wakfs on 7th January, 1992. A writ petition was filed in the year 1992 by four petitioners (S...
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ORDER SHEET G.A.NO.3510 OF2015WITH ITAT166OF2014IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOL-XV Versus ARUN KUMAR KHETWAT BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE MIR DARA SHEKO Date : 2nd December, 2015. For appellant : Mr.P.K.Bhowmik,Advocate For Respondent/assessee : Mr.Avratosh Majumdar,Advocate Mr.Avra Mazumder,Advocate Soumitra Pal, J.:- The Department seeks admission of the instant appeal on the following substantial question of law: Whether on the facts and circumstances of the case the Learned Tribunal was justified in law in deleting the penalty under Section 271(1) of the Income Tax Act, 1961 as concealed income as detected by the Department during the survey operation and when the notice under Section 148 of the Act was issued, finding no other alternative the assessee surrendered income to avoid penal consequences ?. The assessment year is 2004-2005. Heard Mr.Bhowmik, learned advocate for ...
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