Court : Kolkata
Reported in : (1992)94CTR(Cal)46,[1992]193ITR457(Cal)
..... devi harlalka v. cit : [1967]66itr680(sc) , it was held that the assessment would include every type of computation of income and mostly all liabilities under chapter iv of the income-tax act.moreover, this is not a question of instrinsic or inherent lack of jurisdiction as has been specified by the statute. it is not that the income-tax officer ..... respect of the salaries at all, even if it chose to deduct the tax from the salaries of its own, it cannot be said to be strictly a deduction under chapter xvii. however, it cannot be seriously disputed that the assessee would get benefit of these payments as deductible amounts notwithstanding section 40 (iii) and, therefore, if follows that ..... event it is not one for adjudication by the court.'this passage was quoted with approval by the supreme court in the case of pannalal binjraj v. union of india : [1957]31itr565(sc) and also in the case of rai bahadur seth teomal v. cit : [1959]36itr9(sc) . in view of the fact that the assessee did not raise .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1982)1ITD160(Kol.)
..... thousand rupees, the income-tax officer shall refer the case to the inspecting assistant commissioner who shall, for the purpose, have all the powers conferred under this chapter... for the imposition of penalty.a perusal of this provision makes it abundantly clear that the iac will have the jurisdiction over the subject-matter of a ..... and the assessee, and so these appeals by the assessee were not competent, the departmental representative has relied on the following decisions: cit v. army & navy stores ltd. [1957] 31 itr 959 (bom.), jivatlal purtupshi v. cit [1967] 65 itr 261 at page 267 (bom.), m.n. annaiah v. cit [1970] 76 itr 582 at ..... any preexisting relationship between the parties or not. it is not necessary, in order to attract the applicability of the doctrine of promissory estoppel, that the promisee, acting in reliance on the promise, should suffer any detriment. what is necessary is only that the promisee should have altered his position : the alteration of position need .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal110,1970CriLJ332
..... general rule of lex fori as contained in section 177 of the code of criminal procedure is modified by the exceptions or alternatives provided for in the following sections under chapter xv of the code of criminal procedure. in the full bench case of charu chandra majumdar v. emperor reported in ilr 44 cal 595 = (air 1917 cal 137 ..... and set aside-sir john beaumont delivering the judgment of the judicial committee observed that 'but if the orders were a nullity there was nothing to appeal against'. chapter xv of the code of criminal procedure deals with the jurisdiction of the criminal courts in enquiries and trials. section 177 of the code of criminal procedure apparently adopts ..... because an offence of criminal breach of trust always consists in an act and not in an omission. a further reference in this connection may be made to the decision of the supreme court in the case of state of madhya pradesh v. k.p. ghiara, reported in air 1957 sc 196. it was observed therein by mr. justice govinda .....
Tag this Judgment!Court : Kolkata
Reported in : (1979)ILLJ495Cal
..... and such a suit is entertain able by a court of law.21. section 38(1) of the specific relief act, 1963, provides that subject to the other provisions contained in or referred to by the chapter, a perpetual injunction may be granted to the plaintiff to prevent the breach of an obligation existing in his favour, ..... workmen's union or by a number of workmen. this view finds support from the decision in central provinces transport service ltd. nagpur v. raghunath gopal patwardhan : (1957)illj27sc . the relevant observation made in that decision may be quoted hereunder (at p.' 109):notwithstanding that the language of section 2(k) is wide enough to cover ..... he was not bound by anything 'contained in the standing orders inasmuch as he joined the service sometime in 1943, before the passing of the industrial employment (standing orders) act, 1946, under which the standing order in question was framed and certified. in view of the decision in salem-erode electricity distribution co. (p) ltd. v. their .....
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