Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kolkata Page 92 of about 1,269 results (0.444 seconds)

Chandmoni Majhin Vs. Coal India Ltd. and Ors.

Court : Kolkata

..... ventilate their grievances in respect of the said notices and circulars is to take recourse to section 10 of the industrial disputes act or seek relief, if possible under ss. 74 and 75 of the act. .8. in commissioner of income tax and others vs. chhabil dass agarwal . reported in (2014) 1 scc603 it was held 15. thus, while it can ..... to be dismissed on the ground of availability of alternative remedy. .13. in l. hirday narain vs. income-tax officer, bareilly reported in (1970)2 scc355 the supreme court held 12. an order under section 35 of the incometax act is not appealable. it is true that a petition to revise the order could be moved before the commissioner ..... of income-tax. but hirday narain moved a petition in the high court of allahabad and the high court entertained that petition .....

The Metal Corporation of India Ltd. and anr. Vs. Union of India (Uoi) ...

Court : Kolkata

Reported in : AIR1970Cal15,73CWN676

..... agreement mentioned earlier the central government had the absolute option to acquire all the assets of the company on the basis of cost incurred less depreciation permissible under the income-tax act. if in these circumstances the central government decided to acquire the undertaking for the purpose of development and exploitation of the mine, i do not see how ..... under an agreement whereby the central government had the absolute option to acquire all assets of the company on the basis of cost incurred minus depreciation permissible under the income-tax act.10. in paragraph 9 of the said affidavit it is said that in 1952 the company was again in financial distress, and applied to the said corporation ..... compensation was to be equal to the cost price in the case of unused machinery and written down value as understood in the income-tax act were irrelevant to the fixation of the value of the machinery as on the date of acquisition. in disagreeing with the observations in the metal corporation .....

State of West Bengal Vs. Union of India and Others

Court : Kolkata

Reported in : AIR1996Cal181

..... state of orissa v. madan gopal, : [1952]1scr28 ; in the case of veerappa v, raman & raman, : [1952]1scr583 ; in the case of k. s. rashid v. income-tax investigation commission, : [1954]25itr167(sc) ; and in the case of calcutta gas company ltd. v. state of west bengal, : air1962sc1044 , that the petitioner has no locus standi and ..... by rs. 3,265.37 lakhs in violation of the provisions of para 12 of the 1987 direction. the company purchased innumerable number of plots of agricultural lands throughout the districts of west bengal and in particular at murshidabad and burdwan districts. but the same could not produce the documents pertaining to land and ..... the interest of such countless small depositors. ultimately, the reserve bank of india in exercise of power under s. 45(3) of the reserve bank of india act, 1934, issued the residuary non-banking companies (reserve bank) directions, 1987(hereinafter referred to as 1987 directions) in public interest and specially for safeguarding the interest .....

Sanchaita Investments and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1981Cal157

..... out of the personal estate of the testator within section 4 of the revenue act 1845, and as such was a legacy liable to duty.(16) to constitute a 'gift' within the meaning of section 78 (1) (a) of the income-tax assessment act, 1936-1966, it must appear that the property was transferred voluntarily and not ..... as the result of a contractual obligation, and that no material advantage was received by the tax payer (author of the gift)'. in shorter oxford dictionary at page 792 ' gift ..... kumar kanjilal, hemendra nath dasgupta, ranjit kumar dey, all inspectors of police attached to the bureau of investigation constituted under section 19a of the bengal finance (sales tax) act, 1941 to exercise the powers specified in the said sub-section throughout the state of west bengal.32. similarly, the governor, in exercise of the abovementioned .....

Kartick Chandra Nandi Vs. West Bengal Small Industries Corporation Ltd ...

Court : Kolkata

Reported in : AIR1967Cal231

..... on common law,--shorn, of course, of their technical deficiencies (basappa v. nagappa, : [1955]1scr250 , satyanarayana v. mallikarjun, : [1960]1scr890 , dwarka nath v. income tax officer, : [1965]57itr349(sc) ). but it has never been suggested that article 226 would comprise the features of an action of mandamus which is founded on english statutes. ..... out these publications to appreciate the change in the legal position which has come into existence after the formation of the company registered under the companies act and the transference of the business from the government department to that company. in fact, the very object of the government in constituting the company ..... itself as a government of west bengal undertaking. it is further stated in the petition that though the corporation is a company registered under the companies act, its shares are confined to the government or its nominees and its articles of association expressly declare that 'no invitation shall be issued to the .....

Sm. Chinmoyee Saha Vs. Debendra Lal Saha and ors.

Court : Kolkata

Reported in : AIR1985Cal349,89CWN832

..... of lakshmi narayan mukherjee does not lead to any adverse inference against the case of the propounder. lakshmi narayan mukherjee is an advocate, who looked after the income-tax affairs of the estate of kishorilal. it appears that after the death of sundari on 13-4-1970, rajendra cancelled the power of attorney granted to him by ..... differ from that of proving any other document except to the special requirement of attestation prescribed in the case of a will under section 63 of the succession act. the onus of proving the will is on the propounder and in the absence of suspicious circumstances, surrounding the execution of the will, proof of testamentary capacity ..... will had been created by the defendant no. 1 by utilising one blank sheet containing the signature of sundari, which the defendant no. 1 had procured while acting as the constituted attorney of sundari.5. the learned additional district judge dismissed the suit on the ground that the suspicions surrounding the will had not been .....

Sm. Krishna Sarbadhikary Vs. Alok Ranjan Sarbadhikary

Court : Kolkata

Reported in : AIR1985Cal431,89CWN156

..... allegedly rs. 2086.70 per month. a total sum of rs. 290/- per month was being deducted from his salary towards provident fund, group insurance, professional tax, income tax, surcharge and compulsory deposit. thus, according to the present respondent, he received a net sum of rs. 1797/- per month. we remit the question of payment ..... used to often insult, threaten and on occasions assaulted alok ranjan. therefore, even if krishna had been reinstated, she having repeatedly committed such acts of cruelty, her previous acts of cruelty committed before her reinstatement, again revived. mulla on hindu law at page 861 has referred to the decision on the subject of ..... to other party's health and happiness, deliberate refusal to co-operate. the expression 'cruelty' comprehend both physical and mental cruelty. in deciding whether the act, conduct or attitude of behaviour of one spouse towards the other amounts to cruel treatment has to be measured by the resultant danger or apprehension of the .....

The Union of India and ors. Vs. Poddar Udyog Limited and anr.

Court : Kolkata

Reported in : (2000)2CALLT193(HC)

..... no application in this case which merely involves payment of rent for a tenanted premises at an enhanced rate and has nothing to do with the proper administration of the income tax act, 1961.53. we can, therefore, have no reason to disbelieve the contents of the said letter of 24th january, 1996, which clearly holds out a promise from the ..... if the said doctrine was applicable to the facts of this case. mr. shome contended that the said letter couldnot be brought within the ambit of section 119 of the income tax act, 1961, as the same was not a direction or order from the said board to a sub-ordinate officer. it was further contended that under section 3(1) of ..... the rents contained in the said letter could not be construed to be a direction given by the central board of direct taxes. new delhi, and could not, therefore, be brought within the ambit of section 119 of the income tax act, 1961.52. a glance at the letter of 24th january, 1996, will reveal that the same had been issued by .....

Sewkissendas Bhatter and ors. Vs. Dominion of India

Court : Kolkata

Reported in : AIR1957Cal617,61CWN389

..... would arise, so far as he is concerned, even if the order of attachment was unlawful. as to the income-tax officer's and the collector's acts also in seeking execution of the certificate and ..... officer who was, of course, acting judicially at the instance of the income-tax-officer through the collector, how-rah. the latter again in sending the certificate for execution was acting under statutory powers for performance of statutory duties (vide section 46 of the indian income-tax act). the certificate officer was acting judicially and no question of damages ..... for it or answerable for damages on its account; (c) that the collector and so also the income-tax officer and the certificate officer were acting under statutory authority and the government could not be made responsible for their acts'; (d) that the sum of rs. 1,60,000/- was received and realised by judicial .....

iag Company Ltd. Vs. Triveni Glass Ltd.

Court : Kolkata

Reported in : 2004(3)CHN447,2005(30)PTC140(Cal)

..... ble supreme court in subba rao v. i. t. commissioner, : [1956]30itr163(sc) , in which the court was construing the provision of income-tax act, 1922, a consolidating and amending act relating to income-tax. the dictum of lord herschell which has been discussed above, has been quoted with approval in paragraph 10 at page 610 of the report.49. in ..... intention. according to the learned judges, the line of inquiry would be not whether the new act keeps alive the old rights and liabilities, but, whether it manifests any intention to destroy them.32. in the case of commissioner of income tax, calcutta v. bishu bhusan sarkar, reported in 59 itr 590, a division bench of calcutta ..... high court, while dealing with the question of application of section 6 of general clauses act, came to the conclusion that section 6 will apply if there is .....