Court : Kolkata
Reported in : 2007(1)CHN473
..... jain and ors. reported in : [2003]260itr1(sc) ;(b) ganga bai charities v. cit reported in : [1992]197itr416(sc) ;(c) sarguja transport service v. state transport appellate tribunal, gwalior and ors. reported in : [1987]1scr200 ;(d) sohan lal gupta and ors. v. smt. asha devi gupta and ors. reported in : (2003)7scc492 ;(e) union of ..... official duty by virtue of holding the post of the principal secretary of the excise department. he submits that the principal secretary had no separate remuneration for acting as chairman of the said company. therefore, in such a situation, the question of bias is immaterial. in this connection, mr kar relies upon the ..... while redefining the exclusiae privilege areas.14. after laying down the aforesaid guidelines, the principal secretary, excise department, further observed that as he was then acting also as the excise commissioner, west bengal, it would not be prudent to advise the excise commissioner to draft an order reallocating the exclusive privilege-area .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(1)CHN271
..... the witnesses are relatives of p.w. 3 and their evidence cannot be relied upon to base conviction of the appellants. this submission, in our opinion, is without force and we are unable to agree with the views of mr. bhattacharya. at such dead hours of night hearing hue and cry and sound of bomb only the ..... divisional hospital reveals that on 26.4.95 he examined najibur rahaman and he was admitted with the injuries due to bomb blast. he found severe lacerated injury on left arm with fracture, dislocation of upper left humerus. radial and brachial pulsations were present. repair was done under g.a. and u. cust given. injury dorsum, left wrist ..... that-the dominant feature of section 34 is the element of participation in actions. this participation need not in all cases be by physical presence. common intention implies acting in concert. there is a pre-arranged plan which is proved either from conduct or from circumstances or from incrimination facts. the principle of joint liability in the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)109ITD69(Kol.)
..... completed, or (ii) six months from the end of the month in which the order of the appellate assistant commissioner or, as the case may be, the appellate tribunal is received by the commissioner, (b) in any other case, after the expiration of two years from the end of the financial year in which the proceedings, in ..... computing the period of limitation. as per explanation (ii) of section 275, the period during which immunity granted under section 245h by the settlement commission remained in force is to be excluded while computing the period of limitation. now question would arise with regard to the date on which immunity was granted under section 245h by the ..... the apex court. however, the revenue has not waited till the decision of the consequential order required to be passed by the settlement commission. the revenue has acted on the decision of the hon'ble apex court wherein the apex court after setting aside the order of the settlement commission has held that the penalty proceedings can .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)104ITD249Cal
..... 46,64,750 is not an ascertained liability to be excluded in the profit and loss account for the relevant previous year under section 115j of the act and that, therefore, the tribunal was not right in directing the assessing authority to rectify the alleged mistake of inclusion of the abovesaid amount in the book profit under' section 154 ..... the assessing authority and he has no right to make adjustment to include the same in the hook profit, under section 143(1)(a) of the act and, therefore, the tribunal was right in setting aside the order of the commissioner of income-tax (appeals) who sustained the order of the assessing authority to include the sum ..... a definite judgment is rendered. in english history. a name given to certain statutes or acts of parliament, particularly those intended to curb the arbitrary or usurped power of the sovereign, and also to certain other ordinances or declarations having the force of law. a term used in the reign of henry iii. to designate enactments of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)107TTJ(Kol.)186
..... , since the issue is debatable, the addition made by the ao was not justified. he further submitted that since there were conflicting decisions of the tribunal and, therefore, the matter was referred to the special bench which itself proves that the issue was debatable and thus out of the purview of rectification under ..... departmental representative, has further stated that in this case the addition has been made by the ao by invoking the powers of rectification under section 154 of the act. any debatable matter is beyond the scope of rectification under section 154. he, therefore, stated that irrespective of the outcome of the decision of the special bench ..... correctly chargeable under section 115ja. the ao while passing the order under section 154 on 31st dec, 2001, omitted to consider the applicability of section 115ja of the act. therefore, an apparent mistake has crept in the said order which was rectified by the ao vide order under section 154, dt. 15th july, 2005. before .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)293ITR199(Kol.)
..... and held that the satisfaction of the a.o. is must before initiating the penalty proceedings therefore, they relied upon the finding of fact arrived at by the tribunal that no satisfaction was recorded by the a.o. before initiating the penalty proceedings.therefore, their lordships of delhi high court held that no question of law arises ..... that the assessee had concealed income in the original return by indicating his satisfaction that the penalty proceedings were proposed to be taken. the tribunal had rendered a clear finding that (i) the assessee did not act bona fide and honestly in returning the correct income originally, (ii) the filing of the revised return offering additional income by adding ..... on 11-11-2003 the assessee appeared before the a.o and stated that no loan creditor is ready to depose before the a.o. and therefore, he is forced to offer the whole amount for taxation. the above facts are evident from the order sheet entry made by the a.o., copy of which is placed before us .....
Tag this Judgment!Court : Kolkata
Reported in : 2007ACJ1885,(2007)3CALLT16(HC)
..... any claim is allowed. section 171 reads to this effect:171. award of interest where any claim is allowed.--where any claims tribunal allows a claim for compensation made under this act, such tribunal may direct that in addition to the amount of compensation simple interest shall also be paid at such rate and from such date ..... page 406 observed:where provision of one statute are by reference, incorporated in another and the earlier statute is afterwards repealed, the provision so incorporated obviously continue in force so far as they form part of the second enactment.8. under the halsbury's laws of england it appears in the 2nd edn., vol. 31 at ..... restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.on a bare reading of the said provision it appears that the enactment which was already applied, incorporated and/or referred to in any other enactment, the repeal of .....
Tag this Judgment!Court : Kolkata
Reported in : [2007(113)FLR1090]
..... it is permissible to take the view that it is an industrial dispute within the meaning of clause (1) of section 2 of the uttar pradesh act and to refer it for adjudication to a tribunal.11. the said learned counsel submitted that a dispute can be termed as an industrial dispute if the workmen who raise such dispute can affect the ..... dismissal, discharge or retrenchment has led to that dispute, but does not include any such person-(i) who is subject to the air force act, 1950 (45 of 1950), or the army act, 1950 (46 of 1950), or the navy act, 1957 (62 of 1957); or(ii) who is employed in the police service or as an officer or other employee of a ..... corners of the definition provided therefor under the statute. in the present case the petitioners have no case that they were forcibly thrown out of employment or that they were forced to accept the terms of voluntary retirement. their case is only that they were tempted to accept the scheme. that according to me, is hot a sufficient ground to .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)2CALLT598(HC)
..... also have the power to require any person, subject to any privilege which may be claimed by that person under any law for the time being in force, to furnish information on such points or matters as in the opinion of the commission may be useful for, or relevant to the subject matter of ..... of the election commission in terms of article 103(2) of the constitution and similar to the constitutional provisions which provides that the concerned authorities shall act according to opinion of the election commission, in the regulation 12(5), the identical provision has been made that the administrator shall obtain opinion of the ..... assembly, the jurisdiction to decide such complaints is left with the election tribunal under the relevant provisions of the act. that means that all allegations made challenging the validity of the election of any member, have to be tried by the election tribunals constituted by the election commission. similarly, all complaints in respect of disqualifications .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Kolkata
Reported in : (2008)(2)SLJ332CAT
..... to the applicant due to inordinate and unexplained delay which is not attributable to the applicant. moreover, the charges are absolutely vague and baseless and therefore, the tribunal can go into the matter for the ends of justice and grant appropriate relief.14. the scope of judicial review undoubtedly runs in a limited compass but ..... inquiry has jurisdiction, power and authority to reach a finding of fact or conclusion. but that finding must be based on some evidence. the court/tribunal in its power of judicial review does not act as appellate authority to re-appreciate the evidence and to arrive at its own independent findings on the evidence. the court ..... /tribunal may interfere where the authority held the proceedings against the delinquent officer in a manner inconsistent with the rules of natural justice or in violation .....
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