Court : Kolkata
Reported in : (2003)183CTR(Cal)116,[2003]262ITR243(Cal)
..... held as follows : 'the question before us is as follows : 'whether, on the facts and in the circumstances of the case and in law, the income-tax appellate tribunal is justified in holding that intimation issued under section 143(1)(a) cannot be rectified under section 154 after issue of notice under section 143(2) ?' 11. after the ..... to direct that a circular should be given effect to and not the view expressed in a decision of the supreme court or the high court. we find great force in this submission made by the learned senior advocate for the revenue and find absolutely no merit in this appeal and the same stands dismissed, but in the ..... a later decision of the supreme court pronouncing the correct legal position, a mistake has occurred in any of the completed assessments in his case, the application shall be acted upon, provided the same has been filed within time and is otherwise in order. where any such applications have already been rejected and the assessee files fresh applications .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)87ITD129(Kol.)
..... according to the c!t(a), the expenditure claimed by the assessee is allowable in view of provisions of section 37(1) of the it act, 1961.8. the revenue appealed to the tribunal. the learned jm proposed an order by virtue of which the additions of rs. 1,02,538 on account of expenses incurred on payments ..... lordships have further observed that, "science has not yet invented any instrument to test the reliability of the evidence placed before a court or a tribunal. therefore, the courts and tribunals have to judge the evidence before them by applying the test of human probabilities." examined in the light of this guidance also, i find it a ..... .44. aggrieved by cit(a)'s deletion of disallowance of sales promotion and advertisement expenses, aggregating to rs. 58,12,463, revenue is in appeal before this tribunal.45. rival contentions are conscientiously heard, orders of the authorities below carefully perused and applicable legal position duly deliberated upon.46. as far as cit(a)'s deletion .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(1)CHN97
..... the basis of pleas put forward by the person seeking to sustain the order in its counter-affidavit or oral arguments before the court'.34. the industrial tribunal under the said act is a statutory tribunal. in mohinder singh gill and anr. v. chief election commissioner, new delhi and ors., : [1978]2scr272 , supreme court in paragraph-8 of the ..... services, to find out whether there is any prima facie case for the purpose of granting relief under section 15(2)(b) of the said act it is necessary for the tribunal to consider the following points--(1) whether an enquiry has been properly held against the workman in accordance with the principles laid down by supreme court ..... theirs fists/ every now and then and pointing finger particularly -to m/s.madhu & ramchandran.they had been trying to pressurise and coerce us by sheer brute force without any rationable. the employees both gents and ladies, surrounded us around our bodies so closely that there was no room for us to stretch or even to move .....
Tag this Judgment!Court : Kolkata
Reported in : (2004)1CALLT142(HC)
..... during the pendency of suit filed in the district court. on the authority of the judgment of the supreme court in sarguja transport services v. state transport appellate tribunal gwalior and ors. air 1978 sc 88, this court was of the view that the second suit was not maintainable and was prima facie of the view that ..... suit is instituted for the infringement/ passing off by the defendant of his goods as that of the plaintiff. the fact comprising the cause of action is the act of the defendant in allegedly infringing the trademark of the plaintiffs and using the packaging deceptively similar to that of the plaintiff. the subsequent packaging/trade dress adopted ..... proper reliefs, for all times to come in future defendant of such a suit should be armed with a license to go on committing fresh acts of infringement and passing off with impunity without being subjected to any legal action against such future acts. we posed a question to the learned counsel for the defendants as to whether after .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2004)89ITD172(Kol.)
..... the assessment is concerned, and it is the eligibility of the assessee with reference to the law applicable in that year that is required to be looked into." "the tribunal has rightly stated in para 3 of its order, while rejecting the revenue's application for reference that it had recorded a categorical finding that till 31st march, 1993, ..... (i.e., allotment of bonus shares) for taxing the capital gain is drawn from a date antecedent to the date of sub-clause (iiia) coming into force.8. section 45 of the act brings any profits or gains arising from the transfer of a capital asset, save as specifically provided, to the charge of income-tax under the head 'capital ..... by virtue of section 13(1)(d), proviso (iia) of the act, it had time till 31st march, 1993, to disinvest. the assessee, therefore, could not have been denied the benefit of the exemption for assessment year 1986-87 on the ground that as on the date the tribunal heard the appeal which was subsequent to 31st march, 1993, the .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(3)CHN187
..... it has been challenged before the apex court which is pending for final disposal. moreover, section 1 of the evidence act prohibits the acceptance of the evidence of a tribunal in court. so it is contended that the tribunal being only a court of justice, and, court being a court of law and court of justice, that ex ..... to formulate appropriate procedure eliminating the chance of arrest of a doctor at the initial stage on the plea of maltreatment or wrong judgment. practically the present case forced this court to take into consideration all these aspects with the expectation that appropriate steps are to be taken by the authorities concerned.125. so after a ..... necessary to consider whether a criminal case is to be started against the erring doctor immediately on getting the allegation of malpractice or maltreatment. if the doctors are forced to treat a patient on pain of being criminally prosecuted, it would not be possible to expect fair treatment. death is the ultimate result of all serious .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2005Cal28,[2005]125CompCas708(Cal)
..... code of civil procedure, 1908 but shall be guided by the principles of natural justice, and subject to the other provisions of the act and of any rules the tribunal and the appellate tribunal shall have powers to regulate their own procedure including the places at which they shall have their sittings. therefore, from the plain reading ..... of the borrowers with or without any indulgence of banks is the bad side of bank nationalization. to overreach such situations the act is introduced. the plinth of formation of the tribunal is outcome of the act. possibly for above reasons d.r.t. and d.r.a.t. are visibly harsh towards the borrowers. but such harshness ..... was made. on 24th june, 1993 the recovery of debts due to banks and financial institutions act, 1993 came into force. on 30th july, 1994 the records were directed to be transferred by the concerned assistant district judge to the debts recovery tribunal (d.r.t.). an application was made on 13th september, 1994 in the revisional jurisdiction .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)1CALLT95(HC)
..... to the learned counsel for the respondents section 2 of the administrative tribunals act 1985 (hereinafter termed as 'said act') provides that the provisions of the act shall not apply to:a) any member of the naval, military, or air forces or of any other armed forces of the union;b) any officer or servant of the supreme ..... counsel for the petitioners submitted that the mazdoors of calcutta mint don't fall within the categories of employees mentioned under section 14 of the administrative tribunal act, 1985 and the cat have no jurisdiction to entertain any dispute regarding their service condition because mazdoors are not in civil service or not in ..... 4. according to the learned counsel for the respondents this writ petition should have been moved before the administrative tribunal inasmuch as the petitioners are central government employees/workers covered under the administrative tribunals act 1985. in such a situation the matter was heard on the preliminary point as to whether the writ .....
Tag this Judgment!Court : Kolkata
Reported in : 2006ACJ130
..... the doctor while discharging official duty are admissible in evidence without there being a formal proof thereof. because the strict compliance of the provisions of evidence act are not to be insisted upon by the tribunal of limited jurisdiction. in the case in hand, the doctor, pw 2, who issued the medical certificate, exh. 8, was a private ..... everything, compensation has to be awarded for loss of earning capacity in future, on the basis of the percentage of disability. in that case though the right arm of the claimant was amputated and he suffered disability to the extent of 85 per cent but considering the fact that the claimant was still on the same job ..... directed to pay to the claimant directly or to deposit the aforesaid amount with all interest excluding the amount, if any, already paid or deposited with the claims tribunal within a period of four weeks from date.29. if any cheque that was deposited by the insurance company has lapsed in the meantime, then the insurance company will .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN8
..... authority issuing the show-cause notice had no jurisdiction in law to issue the same. the registrar of trade mark, it was found by the court, could not act as a tribunal. it was on the basis of those facts that the apex court held that the alternative remedy is not a bar. the facts in the present case are ..... forums can even substitute the punishment in many cases. they can make and re-make the contracts, settlements, wage structures with their awarding powers. the awards of such tribunals may be amenable to the high court under article 226 of the constitution of india and to the supreme court under article 32 of the constitution of india, but they ..... meaning of article 12 of the constitution of india and is answerable to court for any arbitrary action. it was also argued that the certified standing orders have statutory force and, therefore, a writ petition article 226 of the constitution of india has been properly filed.35. similar contentions have been raised here that the said company is a .....
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