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Duncan International (India) Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1987)23ITD161(Kol.)

..... the next ground of appeal is that the commissioner (appeals) erred in directing the ito to determine the interest under section 215 of the act after giving effect to the appellate order, whereas the contention of the assessee was that it was not liable to be charged with ..... was contended by the assessee that the contracts for sales included the customs duty enforced at relevant point and as there was abolition of customs duty with effect from 1-6-1975, the egyptian party had a case for claiming refund for the customs duty accounting ..... ito noticed that against" the above orders received from the egyptian parties certain goods were exported after the abolition of export duty in june 1975, thereby the assessee was not required to pay any customs duty on ..... appeal by the assessee is that the commissioner (appeals) erred in directing the ito to allow the weighted deduction under section 35b of the act relating to salary of employees engaged entirely on export business to only 75 per cent of such salary. ..... is also submitted that section 69a would have no application to the case of ..... (appeals) directed the ito to ask the assessee to furnish the amount of salary of the employees exclusively employed for export section and to allow 75 per cent thereof following the decision of the tribunal, special bench in the case of j.h. & ..... the ito found that that section had no application on the terms of contract entered into by the assessee and ..... should also dispose of the application of the assessee under rule .....

Haladhar Sasmal and ors. Vs. the State of West Bengal and anr.

Court : Kolkata Appellate

..... state of west bengal 2002(3) chn 87 the honble single judge of this court was pleased to hold that when the investigating agency made no attempt to extend the period of investigation by filing any application before the magistrate but straight way came up with a charge-sheet after lapse of 4 years from the date of discharge of the accused, cognizance taken on the basis of said charge-sheet was bad in ..... of co-operative societies to be public servants every officer of a co-operative society shall be deemed to be a public servant within the meaning of section 21 of the indian penal code.section 23 of the west bengal co-operative societies act, 1983 :-section 23 co-operative society to be body corporate a registered co-operative society shall be a body corporate by its registered name with perpetual succession and a common seal, and with power to acquire, hold and dispose of property, to enter into contracts, ..... further been observed by the honble five(5) judges bench, even in case where investigation has been stopped by the magistrate in terms of section 167(5) of the code at the expiry of six months and thus it comes to an end, section 173(2) of the code casts an obligation upon the police-in-charge of a police station to forward the report in the prescribed form. ..... in the first order, the learned magistrate granted three months time to the investigating officer to complete the investigation on the prayer of the investigating ..... state of bihar, air 1967 supreme court 1167, nirmal kanti .....

Nirmalendu Ghoswami Vs. the State of West Bengal

Court : Kolkata Appellate

..... has drawn the attention of this court to the charge framed by the learned court on 12.12.1986 and submitted that while framing charge under section 5(1) (d) read with section 5(2) of the prevention of corruption act, the petitioner was described as a public servant employed in calcutta excise packaging industries at 77a, apc road calcutta. ..... of m/s calcutta packing industries and thereby committed an offence punishable under section 5(1) 9 (d) r/w, section 5(2) of the prevention of corruption act, 1947 and within my cognizance.11) the error apparent on the face of record ..... but, astonishingly enough, the charge under section 5(1) (a) read with section 5(2) of the prevention of corruption act against him has been framed as-secondly :- that you, in between 3.5.85 and 10.5.85 at calcutta being a public servant employed at calcutta excise packaging industries at 774, 4, p. ..... 8 of 1985 dated 10.5.1985 was registered under section 161 of the ipc and under section 5(1) (d) read with section 5(2) of the prevention of corruption act, 1947 against the appellant. ..... basu inaccuracy in framing of charges under section 5(1) (a) read with section 5(2) of the prevention of corruption act is fatal because accused is a public servant by virtue of his attachment with a government ..... 5 of 1985 under section 161 of indian penal code under section 5 (1) (d) read with section 5(2) of the prevention of corruption act, 1947 and sentenced him to suffer rigorous imprisonment for two years and to pay a fine of .....