Court : Kolkata
Reported in : 2007(3)CHN497
..... respondent no. 1 wants determination of his seniority in the state administrative service which can be done only by the state administrative tribunal in terms of section 15 of the administrative tribunal act, 1985 and thus, the said decision does not come in aid of the respondent no. 1. moreover, unless a point ..... at the instance of a respondent in an application under section 19 of the administrative tribunals act, 1985 (hereinafter referred to as the act) and is directed against order dated august 30, 2006 passed by the central administrative tribunal, kolkata bench, thereby allowing an application for amendment of the original application under section 19 ..... the intention of the court.14. on consideration of the entire materials on record we are, therefore, of the view that the central administrative tribunal, kolkata bench acted without jurisdiction in allowing an application for amendment of the original application, over which, it had no jurisdiction. we, accordingly, set aside the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)112TTJ(Kol.)593
..... : set off against 65,559,433______________________________________________________________________long term capital 0 the assessee has further relied on the various decisions of different courts and benches of tribunal including the decision of the hon'ble madras high court in the case of cit v. dr. d.l. ramchandran reported in 236 itr ..... the value of land and super structures. however, such objection raised by the revenue is without any concrete and sound reasoning, whereas we find force in the argument of ld. counsel for the assessee that the undivided proportionate portion of land attributable to the structure has to be necessarily ..... . a person can hold the land and another person can be owner of the building or superstructure constructed thereon. this is fully recognized under the act. section 132 provides for depreciation on buildings, etc. from its very nature, land neither requires insurance against destruction nor any repair nor does it .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)2CALLT484(HC)
..... style of procedure. it sometimes takes the form of a manoeuvre under which counsel does not call his own client, who is an essential witness, but endeavours to force the other party to call him, and so suffer the discomfiture of having him treated as his, the other party's own witness.this is thought to be clever ..... on his testimony.43. in addition, it was suggested that the propounder had discharged the burden in accordance with the requirements of both the indian succession act and the evidence act. the propounder was not required to bring more than one attesting witness to prove due execution of the will, but this propounder had got as many ..... appellate court should not reappreciate or read again the evidence and further come to conclusion different from what a learned trial judge has done. he further submits that the act and conduct of a testator subsequent to the execution of the will is of no value and relevance in deciding the question of the testamentary capacity. when lawful .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Kolkata
Reported in : (2008)(1)SLJ176CAT
..... the applicant, umesh kumar mahato and others total 15 in number, have filed this case under section 19 of the administrative tribunals act, 1985 praying for the following reliefs: (a) let the application be allowed to move before the hon'ble tribunal by the applicants jointly on common cause of action under section 4(5)(a) of the cat procedure rules, 1987 as ..... appointment have been issued to 120 candidates till 12.04.1999. other 34 candidates have so far reported for medical test. as per interim order passed by the hon'ble tribunal in this o.a., further recruitment was kept in abeyance upto 28.4.1999. the respondents have, therefore, prayed that they have complied with the formalities as required ..... , and according to the supreme court's judgment for the recruitment of gr. 'd' post; (f) any order or further order or orders as to the hon'ble tribunal may deem fit and proper.2. brief facts of the case as stated in the o.a. are that an employment notice dated 25.07.1997 was published by the .....
Tag this Judgment!Court : Kolkata
Reported in : (2007)2CALLT370(HC)
..... under the act. the provisions incorporated in the act are supplemental to already existing law of contempt as interpreted by the ..... view of section 9, nothing contained in the act shall be construed as implying to make an act punishable as contempt of court which would not have been so punishable apart from the act. in other words, an act or action which was not contempt of court before the act came in force shall not be punishable as contempt of court ..... supreme court and different high courts.'20. therefore, either section 9 of the act or the decision of the full .....
Tag this Judgment!Court : Kolkata
Reported in : 2007CriLJ1955
..... under the act. the provisions incorporated in the act are supplemental to already existing law of contempt as interpreted by the ..... view of section 9, nothing contained in the act shall be construed as implying to make an act punishable as contempt of court which would not have been so punishable apart from the act. in other words, an act or action which was not contempt of court before the act came in force shall not be punishable as contempt of court ..... supreme court and different high courts.'20. therefore, either section 9 of the act or the decision of the full .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)110TTJ(Kol.)152
..... subjected to a process or treatment and what was sold by the assessee was not the same thing as was originally purchased. the tribunal was right in allowing the benefit of sections 80hh and 80-i of the act to the assessee in respect of refining of the oil from the oil purchased from the local market inasmuch as the process of ..... entitled to the concessional rate of tax within the meaning of sections 2(7)(c) and 2(8)(c) of the finance acts, 1973 and 1974, respectively.nu-look (p) ltd. v. cit (supra) held, reversing the decision of the tribunal, that when the assessee made readymade garments, it used its own cloth to make the clothes or garments and in the ..... commodity different from the plain glass. the assessee was entitled to the benefit of section 80-i of the act.22. in another case hon'ble karnataka high court in the case of cit v.mysore minerals ltd. (supra) held, that the tribunal had found that the big iron ingot and the smaller pieces were commercially different. in view of the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)109TTJ(Kol.)673
..... receivable against the work executed. therefore, the unrealized amount cannot be added as income of the assessee. reference in this connection is made to the decision of kolkata bench of tribunal in the case of ito v.prakash roadlines corporation (1992) 43 ttj (cal) 392 : (1992) 40 itd 406 (cal), wherein it has been held as under: unless ..... below has resulted in the double taxation of the same income since the closing work-in-progress was more than the opening work-in-progress. we find substantial force in this submission of the assessee. opening stock was at a lower figure in comparison to closing stock. the ao has charged tax on the higher amount of ..... and sent to the parties, however till the bills raised are approved by them are not taken into consideration for being included within "gross receipt". (e) that the act of the learned ao in obtaining the information from the contractor, without giving an opportunity to the appellant, was against the rule of natural justice. (f) in the .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN519
..... disciplinary proceedings being initiated for unexplained absence. there is nothing in the rules that appears to be an embargo as suggested. in any event, neither did the tribunal find that as a sustainable ground for challenge nor did the order under review find any jurisdictional error having being committed.29. the petition fails and the ..... evidence in support of such contention. the plea of s.i. abdul salam for.quashing the enquiry already held and ordering a fresh enquiry is devoid of any force/merit and, hence, rejected.s.i. abdul salam is, however given one more chance to submit his written reply to aforesaid show-cause notice. his written reply ..... order found no place for such issue.(d) the disciplinary authority did not afford the petitioner any chance of challenging the finding of 'break in service' and acted in violation of the principles of natural justice. this major argument was not alluded to in the impugned order.(e) the petitioner's application for regularization of leave .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
..... regarding the issues raised by the assessee and its legal implications, with reference to the various documents made available by the assessee in the paper book filed before the tribunal and admitted to have been filed before the tax authorities also.4. during the course of the hearing, the learned representative of the assessee has assailed the orders passed ..... thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force. it has been argued that tax is deductible on any payment made outside india on a sum which is chargeable to tax under the provisions of the income tax ..... 6.13 lastly, the commissioner (appeals) has also confirmed the disallowance on the ground that no tds was deducted by the appellant under section 195 of the income tax act, 1961 and therefore the payment of commission was even otherwise not allowable as per the provisions of section 40(a)(i). in this regard, our attention has firstly been .....
Tag this Judgment!