Kolkata Court September 2015 Judgments
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Prapti Distributor Pvt. Ltd. Vs. Panasonic India Pvt. Ltd.
Court: Kolkata
Decided on: Sep-14-2015
ORDER SHEET GA No.712 of 2015 CS No.343 of 2013 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction ORIGINAL SIDE PRAPTI DISTRIBUTOR PVT.LTD.Versus PANASONIC INDIA PVT.LTD.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 14th September, 2015. Appearance: Mr.Priyankar Saha, Adv.Mr.Samrat Sen Sr.Adv.The Court: This is an application under Section 8 of the Arbitration and Conciliation Act. The plaintiff has filed a suit praying inter alia for a declaration that the plaintiff has an interest in the property of the defendant being the subject matter of the agency, namely, the exclusive distributorship agreement dated 3rd April, 2012 entered into by and between the plaintiff and the defendant. The plaintiff says that by a letter dated 3rd April, 2012 the defendant appointed the plaintiff as Panasonic distributor for the entire basket of Air conditions Refrigerator Division products for North Bengal and Sikkim with effect from that day. It was stated that the territory that will b...
The Peerless General Finance and Investment Co.Ltd Vs. Commissioner of ...
Court: Kolkata
Decided on: Sep-14-2015
ORDER SHEET ITA247OF2005IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE THE PEERLESS GENERAL FINANCE & INVESTMENT CO.LTD Versus COMMISSIONER OF INCOME TAX, KOLKATA - I BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ISHAN CHANDRA DAS Date : 14th September, 2015. For Appellant/Petitioner : Mr.S.Bagchi,Advocate Mr.G.R.Sharma,Advocate For Respondent/Revenue : Mr.R.N.Bandyopadhyay,Advocate Mr.Aniket Mitra,Advocate The Court : This appeal, arising out of an order dated 4th April, 2005 passed by the Income Tax Appellate Tribunal for the assessment year 20002001, was admitted on the following substantial questions of law : Whether on the facts and in the circumstances of the case the Tribunal erred in holding that the loss of the assessee incurred in the sum of Rs.5.30 crore through forfeiture of its share application money for the shares of M/S.Essar Oil Limited upon failure to pay the call money pertained to capital account in disregard of the fact...
C.I.T. Kolkata Ii Vs. Tata Tea Ltd.
Court: Kolkata
Decided on: Sep-14-2015
ORDER SHEET ITA No.386 of 2005 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T.KOLKATA II Versus TATA TEA LTD.BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ISHAN CHANDRA DAS Date : 14th September, 2015. MRS.Soma Chatterjee, Advocate for the appellant. Mr.Abhratosh Majumdar, Mr.Avra Mazumder,Advocates for the respondent. Soumitra Pal, J.:- The Court : This appeal, under Section 260A of the Income-Tax Act, 1961preferred against the order passed by the Income Tax Appellate Tribunal for the assessment year 2000-2001, was admitted on the following substantial questions of law: 1. Whether on the facts and in the circumstances of the case interest paid on assets prior to their installation can be taken as their cost of installation and permitting deduction under section 43(1) of the Act ?.2. Whether on the facts and in the circumstances of the case expenses incurred for replacing non-Y2K compliant computer with Y2K compliant computer can be c...
Sisir Chakraborty Vs. Shib Krishna Goswami and Ors.
Court: Kolkata
Decided on: Sep-11-2015
ORDER CSOS No.10 of 2009 IN THE HIGH COURT AT CALCUTTA Ordinary Original Civil Jurisdiction SISIR CHAKRABORTY Versus SHIB KRISHNA GOSWAMI & ORS.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 11th September 2015. Appearance: Mr.Amitava Das, Advocate Mr.Rupak Ghosh, Advocate ...for the plaintiff. Mr.A.C. Kar, Advocate Mr.Jiban Ratan Chatterjee, Advocate Mr.Tarun Aich, Advocate ...for the defendant No.1. The Court:- The plaintiff is the son of Smt. Mira Charaborty. The deceased granddaughter debuttar was of estate the Late under daughter Balabhadra a of Gour Goswami Will. The Kishore who had plaintiff and the created the filed this originating summons, which is treated as a suit, for the following questions to be answered by this court with regard to the interpretation of the Will creating the debuttar estate: a) Whether the rule for succession to the office of sebait are rendered invalid by reason that the Will provided for the office to be held by the senior male heir upon the death of H...
Mageba Bridge Products Pvt. Ltd. and Anr. Vs. the West Bengal Small In ...
Court: Kolkata
Decided on: Sep-11-2015
OD5WP933of 2013 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION MAGEBA BRIDGE PRODUCTS PVT.LTD.& ANR. Versus THE WEST BENGAL SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD BEFORE: The Hon'ble JUSTICE SANJIB BANERJEE Date : 11th September, 2015. For the petitioners : Mr.S.N.Mookherjee,Sr.Advocate Mr.Debnath Ghosh,Advocate For the respondents WBSIDCL : Mr.Joydeep Kar,Sr.Advocate Mr.Kamal Kr. Chattopadhyay,Advocate The Court : - The petition involves three plots in the Baltikuri Industrial Estate in Howrah : J-15, J-49 and J-50. There is no dispute now as to the fees payable or demanded by the West Bengal Small Industries Development Corporation Limited (the Corporation hereafter) in respect of J-15 and J-50. One Shree Fabrications Private Limited, the lessee in respect of said plot No.J-49 and the land appertaining thereto at the Baltikuri Industrial Estate, sought approval from the Corporation by a letter of June 19, 2008 for assigning the lease in respect of J-49 in favour...
M/S. Innovestment Impex Ltd. Vs. Commissioner of Income Tax, Kolkata1
Court: Kolkata
Decided on: Sep-11-2015
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRESENT: The Honble Justice Soumitra Pal. And The Honble Justice Mir Dara Sheko. ITA No.628 of 2004 M/S.Innovestment Impex LTD.Versus Commissioner of Income Tax, Kolkata-1 For the Appellant : Mr.J.P.Khaitan, Senior Advocate, Mr.Sanjoy Bhowmick, Advocate, Mr.C.S.Das, Advocate. For the Respondent : Mr.Siddhartha Bhattacharyya, Advocate. Heard on : 02.07.15, 03.07.15, 06.07.15 Judgment on : 11th September, 2015 Soumitra Pal, J.:- This appeal, preferred by the assessee against the order dated 23rd April, 2004 passed by the Income Tax Appellate Tribunal C Bench Kolkata for the assessment year 1998-99, was admitted on the following substantial questions of law:- a) Whether on a true and proper construction of the agreements dated March 29, 1997 and March 31, 1997 and related documents, the Tribunal was justified in law in holding that (i) there was no outright/absolute transfer of the technical know-how developed b...
Calcutta Business Centre Vs. The official Liquidator, High Court,
Court: Kolkata
Decided on: Sep-10-2015
OD-21 CA No.555 of 2015 CP No.39 of 2009 IN THE HIGH COURT AT CALCUTTA Original Jurisdiction ORIGINAL SIDE M/S.S.S.T.MEDIA PRIVATE LIMITED (IN LIQN.) -ANDCALCUTTA BUSINESS CENTRE -VersusTHE OFFICIAL LIQUIDATOR, HIGH COURT, CALCUTTA Appearance: Mr.Tilok Bose, Sr.Adv.Mr.D.N.Sharma, Adv.Mr.Gaurav Khaitan, Adv.Mr.Shaunak Mitra, Adv...for the applicant. Mr.Suvankar Nag, Adv.Mr.Suvankar Chakraborty, Adv...for the respondent Nos.2 & 3. Ms.Ruma Sikdar, Adv...for the official liquidator. BEFORE: The Hon'ble JUSTICE SANJIB BANERJEE Date : September 10, 2015. The Court : The recalcitrance of the purchaser of the business of the company (in liquidation).obviously with extraneous clout, knows no bounds and is a clear affront to orders of Court and a veritable challenge to the rule of law itself. Company SST Media Private Limited went into liquidation in May, 2009. There was the usual fraudulent attempt to propound a scheme for the revival of the company, which is, generally in this determination, a...
M/S. Jharna Dey Vs. Commissioner of Income Tax Durgapur and Anr
Court: Kolkata
Decided on: Sep-10-2015
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE ITA No.99 of 2006 M/S.JHARNA DEY Versus COMMISSIONER OF INCOME TAX DURGAPUR & ANR BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE MIR DARA SHEKO Date : 10th September, 2015. Mr.R.K. Biswas, Adv.Mr.M.P. Agarwal, Adv.Soumitra Pal, J.:- The Court : Let affidavit of service filed by the learned advocate for the appellant be kept on record. This appeal, under Section 260A of the Income Tax Act, 1961 arising out of the order dated 25th October, 2005 passed by the Income Tax Appellate Tribunal for the assessment year 2001-02, was admitted on the following substantial question of law: Whether the Tribunal was justified in law in upholding the addition of Rs.1,00,000/- gifted to the appellant by her brother-in-law, an income tax assessee who had reflected the gift in his income-tax return and confirmed it before the Assessing Officer, under Section 131 of the Income Tax Act, 1961, merely becau...
Abhijeet Ferrotech Limited Vs. Dyutimoy Mukherjee
Court: Kolkata
Decided on: Sep-09-2015
ORDER SHEET ACO No.155 of 2015 APOT No.431 of 2015 CP No.531 of 2014 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE ABHIJEET FERROTECH LIMITED Versus DYUTIMOY MUKHERJEE BEFORE: The Hon'ble JUSTICE INDIRA BANERJEE The Hon'ble JUSTICE SAHIDULLAH MUNSHI Date : 9th September, 2015. Appearance: Mr.Ajoy Chatterjee, Sr.Adv.Mr.M.S.Tiwari, Adv.Mr.S.Bajaj, Adv.Mr.Nirmalya Dasgupta, Adv.Mr.Debanath Dey, Adv.The Court: This appeal is against a common order dated 26th August, 2015 passed by the learned Company Court in a winding up petition being CP No.268 of 2014, filed by the petitioning creditor Hirak Ghosh against the appellant company, which was heard along with five other winding up petitions against the appellant company, being CP Nos.531 of 2014, 203 of 2015, 228 of 2015, and 252 of 2015, filed by the petitioning creditORS.Dyutimoy Mukherjee, Pradeep Kumar Bhargav, UniCo.Technology International PVT.LTD.and V. Subramaniam respectively. The winding up petition being...
Abhijeet Ferrotech Limited Vs. Rajesh Kumar Verma
Court: Kolkata
Decided on: Sep-09-2015
ORDER SHEET ACO No.159 of 2015 APOT No.433 of 2015 CP No.252 of 2015 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE ABHIJEET FERROTECH LIMITED Versus RAJESH KUMAR VERMA BEFORE: The Hon'ble JUSTICE INDIRA BANERJEE The Hon'ble JUSTICE SAHIDULLAH MUNSHI Date : 9th September, 2015. Appearance: Mr.Ajoy Chatterjee, Sr.Adv.Mr.M.S.Tiwari, Adv.Mr.S.Bajaj, Adv.Mr.Nirmalya Dasgupta, Adv.Mr.Debanath Dey, Adv.The Court: This appeal is against a common order dated 26th August, 2015 passed by the learned Company Court in a winding up petition being CP No.268 of 2014, filed by the petitioning creditor Hirak Ghosh against the appellant company, which was heard along with five other winding up petitions against the appellant company, being CP Nos.531 of 2014, 203 of 2015, 228 of 2015, and 252 of 2015, filed by the petitioning creditORS.Dyutimoy Mukherjee, Pradeep Kumar Bhargav, UniCo.Technology International PVT.LTD.and V. Subramaniam respectively. The winding up petition being...
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