Kolkata Court February 2015 Judgments
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Rohinten D. Mazda and Anr. Vs. Mrs. K. B. Irani and Ors.
Court: Kolkata
Decided on: Feb-16-2015
GA No.3880 of 2014 TS No.5 of 1980 IN THE HIGH COURT AT CALCUTTA Testamentary and Intestate Jurisdiction IN THE GOODS OF: S.F.MAZDA (DECD.) ROHINTEN D. MAZDA & ANR. versus MRS.K.B. IRANI & ORS.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 16th February, 2015. Appearance: Mr.Ranjan Bachawat, Sr.Adv.Mr.Shuvashree Sengupta, Adv.Ms.Sreya Basu Mallick, Adv.for plaintiff no.1(a) Mr.Abhrajit Mitra, Sr.Adv.Mr.Jishnu Chowdhury, Adv.Mr.Soorjya Ganguli, Adv.Mr.Pooja Chakrabarti, Adv . Mr.Kumarjit Banerjee, Adv.for defendant no.1 Mr.P.K. Das, Sr.Adv.for defendant no.1 (b) The Court : The defendant no.2(b).grandson of S.F.Majda (deceased).is the applicant in this petition.S.F. Majda died intestate leaving various valuable movable and immovable properties. A testamentary suit was instituted in this Court in the year 1980 being Title Suit No.5 of 1980 in which a prayer was made for issuance of letters of administration. It appears that in an application filed by D.S.Majda (since deceased) for grant o...
Bagadiya Brothers Pvt. Ltd. Vs. Union of India and Ors.
Court: Kolkata
Decided on: Feb-16-2015
ORDER SHEET GA NO.255 OF2015APO NO.26 OF2015WP NO.377 OF2013IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE BAGADIYA BROTHERS PVT.LTD.Versus UNION OF INDIA AND ORS.BEFORE: The Hon'ble JUSTICE PRANAB KUMAR CHATTOPADHYAY The Hon'ble JUSTICE SUDIP AHLUWALIA Date : 16th February, 2015. MR.RABILAL MAITRA,SR.ADVOCATE, MRS.NIBEDITA PAL, MR.RAMESH DHARA, MR.ANANDA MUKHERJEE, ADVOCATES FOR APPELLANT MR.ANIMESH KR.GHOSHAL, MR.SAPTARSHI ROY, ADVOCATE FOR SOUTH EASTERN RAILWAY The Court : This application has been filed in connection with the appeal preferred from the order dated 8th January, 2015 whereby a learned Judge of this Court dismissed the writ petition upon holding that the same is not maintainable in the Original Side of this Court since some of the respondents have their offices outside the jurisdiction of the Original Side of the Court. In the case of The University of Calcutta versus Sr.Shyamal Kumar Das & ORS.reported in 1985 (1) CHN187 a Division Bench of t...
Raj Shekhar Agarwal and Anr. Vs. Citystar Infrastructures Ltd. and Ors ...
Court: Kolkata
Decided on: Feb-13-2015
IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION ORIGINAL SIDE A.P.O.T.No.11 of 2015 G.A.76 of 2015 CS319of 2013 Raj Shekhar Agarwal & anr. Versus Citystar Infrastructures LTD.& ORS.BEFORE: The Honble CHIEF JUSTICE DR. MANJULA CHELLUR The Honble JUSTICE JOYMALYA BAGCHI Heard on: 21.01.2015, 28.01.2015 & 04.02.2015. Delivered on: 13th February, 2015. For the Appellants:- Mr.Jishnu Saha, Mr.P.K.Jhunjhunwala, Mr.Sohail Haque, Mr.S.Panda, Ms.Alpana Chowdhury. For the Respondent 1, 2 & 3:- Mr.Ranjan Deb, Ms.Madhu Priya, Mr.Sorbopriyo Mukherjee. For the Respondents 4, 5 & 7:- Mr.Mr.Mr.Mr.Mr.Mr.For the Respondents 6, 10, 11 & 12: Ratnanko Banerjee, Aniruddha Roy, Rudraman Bhattacharyya, Sarathi Dasgupta, Kumarjit Banerjee, Pratik Ghosh. Mr.Jaydip Kar, Mr.Siddhartha Banerjee, Mr.Victor Dutta. Dr. Manjula Chellur, Chief Justice : The appellants are the plaintiffs before the learned Single Judge and the respondents herein are the defendants. CS319of 2013 was filed by the appellants see...
1) Air 1976 Delhi 263 [National and Grindlays Bank Ltd. Vs. M/S.
Court: Kolkata
Decided on: Feb-12-2015
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Original Jurisdiction CA No.786 of 2014 And CA No.49 of 2015 With CP No.1122 of 2014 IN THE MATTER OF : REI AGRO LTD.AND UBS AG & ORS.BEFORE: The Hon'ble JUSTICE BISWANATH SOMADDER Date : 12th February, 2015. Mr.Sudipto Sarkar, Sr.Advocate, MRS.Moushumi Bhattacharya, Mr.S.Sengupta, Mr.Udit Mendritta, Ms.Smita Mukherjee, Advocates for the petitioneRs.Mr.Tilok Bose, Sr.Adv., Mr.Shaunak Mitra, Mr.S.Chowdhury, Mr.Debayan Ghosh, Ms.Meenakshi Manot, Advocates for the respondents. The Court : On 27th January, 2015, when the petitioners prayed for leave under Rule 21 of the Company (Court) Rules, 1959, the learned senior counsel representing the company objected to such leave being granted by this Court. After hearing the parties and upon considering the law on the issue, this Court delivered a judgment, the operative portion whereof is quoted hereinbelow :As such, the deponents are directed to satisfy this Court that they were duly authorised by the p...
Trade Apartment Ltd. Vs. Comm. of Income Tax W.B. Xiii Kol
Court: Kolkata
Decided on: Feb-12-2015
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA No.124 of 2005 TRADE APARTMENT LTD.Versus COMM. OF INCOME TAX W.B.- XIII KOL BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE ARINDAM SINHA Date : 12th February, 2015. Mr.Moloy Dhar, Adv.and Mr.A.K.Dey, Adv.for the appellant Mr.P.K.Bhowmick, Adv.for the Respondent The Court : The subject matter of challenge in this appeal is a judgment and order dated 22nd November, 2004 by which the learned Tribunal dismissed an appeal preferred by the assessee. Aggrieved by the order the assessee has come up in appeal. The question framed at the time of admission of the appeal reads as follows : Whether on the facts and in the circumstances of the case, when the assessee had during the couRs.of carrying on the business of granting of loans and advances earned interest income and although the same was offered and assessed as income from other sources, it had nonetheless the character of b...
Saregama India Ltd Vs. Thulasiram Kesavan and Ors.
Court: Kolkata
Decided on: Feb-11-2015
ORDER SHEET GA No.122 of 2015 With CS No.12 of 2015 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE SAREGAMA INDIA LTD Versus THULASIRAM KESAVAN & ORS.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 11th February, 2015. Appearance: Mr.Ranjab Bachawat Sr.Adv.Mr.Debnath Ghosh, Adv.Mr.Soumya Roychowdhury, Adv.Mr.Gautam Banerjee, Adv..for the plaintiff. Mr.Shekhar B. Sharaf, Adv.Mr.Sayan Roy Chowdhury, Adv.Mr.G.N.Jajodia, Adv..for the respondent no.2. Mr.Avinash Kankani, Adv.Mr.Shakti Pada Banerjee, Adv..for the respondent no.3. Mr.Rudraman Bhattacharya, Adv.Mr.Phiroz Edulji, Adv.Ms.A.Mukherjee, Adv..for the defendant no.4. The Court: The petitioner is the owner of the sound recording and the underlying literary and musical works in the said sound recordings forming part of the films produced by the said producers and/or production houses in terms of several deeds of assignment entered into between the petitioner and the said producers and/or production house...
Raj Singh Nahar and Ors Vs. Keshari Singh Nahar and Ors.
Court: Kolkata
Decided on: Feb-09-2015
ORDER SHEET GA No.118 of 2015 CS No.1377 of 1940 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE RAJ SINGH NAHAR & ORS Versus KESHARI SINGH NAHAR & ORS.BEFORE: The Honble JUSTICE SOUMEN SEN Date : 9th February, 2015. Appearance: Mr.Jishnu Chowdhury, Adv.Mr.Rajesh Upadhyay, Adv.Mr.R.Banerjee, Adv.The Court : Mr.Ranjan Nahar represented by Mr.Jishnu Chowdhury. of the Nahar family. and Mr.Manish Nahar are The petitioner is a member The petitioner claims to be the senior most trustee of the Nahar fimily trust. very old suit of 1940. This application is filed in a The decree passed on 23rd April, 1942 permits the parties to apply to the Court from time to time as they may have occasion. The subject matter of this application concerns the Nahar family and more particularly the Deed of Trust dated 19th January, 1918 executed by Sree Rai Setab Chand Nahar Bahadur. other things the deed of trust provided that Amongst the eldest male lineal descendant of the sett...
Rudra Jyoti Bhattacharjee and Ors. Vs. Union of India and Ors.
Court: Kolkata
Decided on: Feb-09-2015
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE GA38002014 WP20032006 AND GA3512015 WP20032006 AND GA3522015 WP20032006 RUDRA JYOTI BHATTACHARJEE & ORS.Versus UNION OF INDIA & ORS.BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE SAMAPTI CHATTERJEE Date : 9th February, 2015. Mr.Rudra Jyoti Bhattacharya appears in person for the writ petitioner no.1. Mr.Keshab Bhattacharya, Advocate Ms.Debjani Ghosal, Advocate for the writ petitioner nos.2 to 8. Mr.Somnath Bose, Advocate Mr.Ashis Kumar Ray, Advocate for the respondent. The Court : These applications for review are barred by 97 days. Causes shown being sufficient, delay is condoned. The review applications are taken on record. The writ petitioners originally filed a writ petition challenging the inaction on the part of the Government after finding out the truth behind disappearance of one of our National Patriots, Sr.Netaji Subhas Chandra Bose. There had been three Commissions one after the oth...
C.I.T. (Centi), Calappellant Vs. Hooghly Mills Ltd.Respondent
Court: Kolkata
Decided on: Feb-09-2015
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITA No.120 of 2000 C.I.T.(CENT-I).CAL Appellant Versus HOOGHLY MILLS LTD.Respondent BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE ARINDAM SINHA Date : 9th February, 2015. For the appellant : Mr.M.P.Agarwal, Advocate with Mr.S.N.Dutta, Advocate For the respondent : Mr.J.P.Khaitan, Senior Advocate The Court :- The subject matter of challenge in the present appeal is a judgment and order dated lst September, 1999 passed by the learned Income Tax Appellate Tribunal allowing an appeal of the assessee by holding that What the assessee acquired is the fixed assets like land, building and also plant & machinery, for which the price had to be paid partly in cash and partly by way of taking over the accrued liability in respect of the gratuity and leave salary payable to the workeRs.For the purpose of computing the cost of the assets, only the present-day value of these accrued liab...
S.R. Batliboi and Associates Vs. Commissioner of Income Tax, West Beng ...
Court: Kolkata
Decided on: Feb-09-2015
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE ITA No.164 of 2009 S.R.BATLIBOI & ASSOCIATES Versus COMMISSIONER OF INCOME TAX, WEST BENGAL- XIX, KOLKATA BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE ARINDAM SINHA Date : 9th February, 2015. Mr.R.N. Bajoria, Sr.Adv.Mr.A.Gupta, Adv.Mr.R.Sinha, Adv.The Court : The assessing officer in disallowing an expenditure of a sum of Rs.1,26,90,998/- advanced the following reasons: The assessee could not explain the business expediency of incurring such expenses at this abnormal rate. The assessee also failed to co-relate the payment of such expenses to its sister concern S.R.Batliboi & Co.with the revenue in the form of fees received during the year to justify its payment to the sister concern. Considering the above facts an amount @ 10% of such claim of Rs.12,69,09,983/- (74,83,853 + 11,94,26,130) or Rs.1,26,90,998/- is disallowed and added back being not for the purpose of business....
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