Kolkata Court February 2016 Judgments
Commissioner of Income Tax, Kolkata I Vs. Birla Corporation Limited
Court: Kolkata
Decided on: Feb-02-2016
FORM NO.(J2) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Present: Honble Justice Girish Chandra Gupta And Honble Justice Asha Arora ITA No.526 OF2004COMMISSIONER OF INCOME TAX, KOLKATA - I Versus BIRLA CORPORATION LIMITED Advocate for the Appellant: Md. Nizumuddin, Adv. Advocate for the Respondent: Mr. J.P. Khaitan, Sr Adv. Mr. Sanjay Bhowmick, Adv. Mr. C. S. Das, Adv. . Heard on:05. 01.2016 Judgment delivered on:2. d February, 2016. GIRISH CHANDRA GUPTA J.The revenue has come up in appeal u/s.260A of the Income Tax Act, 1961 (hereinafter referred to as the Act) against a judgment and order dated 22nd March, 2004 passed by the ITAT A bench, Kolkata in ITA No.383 and 384 (Kol) of 2003 pertaining to the assessment years 1992-93 and 1993-94. The questions which arise for determination are as follows:(I) Whether in the facts and circumstances of the case the Tribunal was justified in law in granting interest to the assessee u/s.244A of Income Tax Act, 1961...
Tag this Judgment!Mundial Export Import Finance (P) Ltd. Vs. Commissioner of Income Tax ...
Court: Kolkata
Decided on: Feb-02-2016
FORM NO.(J2) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Present: Honble Justice Girish Chandra Gupta And Honble Justice Asha Arora ITA No.337 OF2005MUNDIAL EXPORT IMPORT FINANCE (P) LTD.Versus COMMISSIONER OF INCOME TAX KOLKATA - IV CIRCLE Advocate for the Appellant: Mr.Arnab Chakraborty, Adv.Advocate for the Respondent: Md.Nizamuddin, Adv.Heard on: 05.01.2016 Judgment delivered on: 02.02.2016. GIRISH CHANDRA GUPTA J. The assesse has come up in appeal under Section 260A of the Income Tax Act, 1961 against a judgement and order dated 23rd March, 2005 of the ITAT 'C' Bench, Kolkata in ITA No.2129/KOL/ 2004 pertaining to the assessment year 2001-2002. The Tribunal by the impugned order has upheld the order of the CIT (A) confirming disallowance of Rs.6,67,266/- paid by the assessee to the Calcutta Port Trust (hereinafter referred to as CPT for brevity) by way of compensation for encroachment of land by the assessee from June 1994 to May 2000 and then Jun...
Tag this Judgment!Commissioner of Income Tax, Kolkata Ii Vs. M/S Moran Tea Co. Ltd.
Court: Kolkata
Decided on: Feb-02-2016
FORM NO.(J2) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE Present: Honble Justice Girish Chandra Gupta And Honble Justice Asha Arora ITA No.269 OF2009COMMISSIONER OF INCOME TAX, KOLKATA - II Versus M/S MORAN TEA Co.LTD.Advocate for the Appellant: Mr.Ranjan Sinha, Adv.Advocate for the Respondent: Mr.Siddharth Das, Adv.Heard on: 07.01.2016 Judgment delivered on: 02.02.2016. GIRISH CHANDRA GUPTA J. The revenue has come up in appeal against an order dated 24th April, 2009 passed by the ITAT- C Bench, Kolkata, in ITA No.1724/KOL/2008 to 1727/KOL/2008. The relevant assessment year is 1999-2000. The solitary question of law which arises for determination in the instant case is as follows:Whether on the facts and in the circumstances of the case the Tribunal was justified in law in deleting the addition of cess on green leaf for an amount of Rs.56,92,991/- when cess is payable only on production of green leaf which is 100% agricultural activity and not an admis...
Tag this Judgment!State Bank of India and Anr. Vs. Vivek Kumar Kejriwal
Court: Kolkata
Decided on: Feb-01-2016
IN THE HIGH COURT AT CALCUTTA CONSTITIONAL WRIT JURISDICTION ORIGINAL SIDE A.P.O.No.86 of 2015 G.A.No.694 OF2015With W.P.No.931 of 2014 State Bank of India & Anr. Versus Vivek Kumar Kejriwal BEFORE: The Honble CHIEF JUSTICE DR. MANJULA CHELLUR The Honble JUSTICE JOYMALYA BAGCHI For the Appellants/Petitioner: Mr.Shaktinath Mukherjee, Sr.Advocate Mr.Biswajit Som, Advocate For the Respondent No.1 Mr.Mr.Mr.Mr.Mr.: Jishnu Saha, Sr.Advocate Arindam Banerjee, Advocate Asish Mukherjee, Advocate Siddhartha Banerjee and Saurabh Prasad, Advocate Heard on: 28.10.2014, 30.10.2014, 31.10.2014, 07.11.2014 & 18.11.2014 Delivered on: February 1, 2016 Dr. Manjula Chellur, Chief Justice : The dispute between the creditor and borrower ultimately led to the present appeal in respect of secured asset secured for the advancement of the loan by the appellant Bank to the respondent No.5 company. The property consist of ground floor plus three floors and the roof top in Premises at No.10A, Shakespeare Sarani, K...
Tag this Judgment!Rahul Jhagharia Vs. Union of India and Ors.
Court: Kolkata
Decided on: Feb-01-2016
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE GA3807of 2015 APO478of 2015 WP903of 2015 RAHUL JHAGHARIA Versus UNION OF INDIA & ORS.BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE SHIB SADHAN SADHU Date : 1st February, 2016. Mr.R.K. Chowdhury, Adv.Ms.S.Joarder, Adv.for the appellant Mr.S.B. Saraf, Adv.Mr.K.K.Maiti, Adv. for the respondents. The Court : The subject matter of challenge in the appeal is an order dated 1st October, 2015 by which the writ petition was summarily dismissed. The facts and circumstances of the case, briefly stated, are as follows: The writ petitioner an importer lodged a Bill of Entry dated 30th April, 2013 describing the goods imported as general purpose machinery oil belonging to tariff heading 27101980 @ US$ 450 per MT. On the aforesaid basis the writ petitioner deposited on 3rd May, 2013 a sum of Rs.5,32,064/-. It is not in dispute that two several bills of entry were lodged on the same day, but onl...
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