Court : Kolkata Appellate
1. The petitioner in this art.226 petition dated November 19, 2010 is seeking a mandamus commanding the respondents to release her husband, a prisoner, temporarily so that he may attend the marriage of his daughter fixed for December 15, 2010. 2. The petitioners husband, convicted of offences punishable under s.302/34 IPC on August 10, 2006 and serving a life sentence, applied for his release under provisions of the Prisoners Act, 1900 read with the West Bengal Prisoners (Temporary Release) Rules, 1956 for 30 days. 3. The Superintendent of Alipore Central Correctional Home where the convict was lodged forwarded the application to the Commissioner of Police, Kolkata. In the descriptive roll of the prisoner in jail the superintendent, recommending the request, certified the conduct of the convict, serving 7 years 6 months 11 days, as good. 4. On the basis of a report dated August 30, 2010 of the S.I., Homicide Sqd., D.D., the Joint Commissioner of Police (Crime), Kolkata wrote a letter d...
Tag this Judgment!Court : Kolkata Appellate
1. These two appeals were heard analogously, as in both these appeals, the selfsame order passed by the learned Single Judge is the subject-matter. These two Mandamus-Appeals are preferred by third parties to the writapplication with a prayer for leave to prefer such appeals and are directed against order dated February 22, 2010, passed by a learned Single Judge of this Court by which His Lordship disposed of the writ-application by directing that within six weeks from the date of communication of the said order, the Refugee Relief & Rehabilitation Department, Government of West Bengal, should hand over vacant possession of the land in question to the Collector, Hooghly and the said Collector shall determine after hearing the authorized representative of the writpetitioner the rent-compensation payable for using the requisitioned land and pay the amount and deliver vacant possession of land to the writ-petitioners within a fortnight from the day, he received possession.2. Being dissati...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
1. The appeals by the assessee for assessment years 2000-01 and 2001-02 and the appeal by the revenue for assessment year 2001-02 arise out of a single order of Commissioner (Appeals)-XI, Kolkata, dated 28-2-2007.As these appeals involve common issues, for the sake of convenience, the same are being disposed of by this consolidated order.2. There are five grounds of appeal in this year. All the grounds relate to only one issue, i.e., rejection of the appellant's claim by the Commissioner (Appeals) that it did not have a PE in India in the relevant financial year, and that the profits earned by the appellant were not taxable in India.3. At the time of hearing before us, the assessee's learned Counsel submitted that the appellant company was incorporated in Netherlands, and its entire control and management was in that country. As such, the appellant was a foreign company within the meaning of Section 2(23A) of the Act. The appellant had undertaken a sub-contract for dredging, which was...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1988)26ITD7(Kol.)
1. ITA No. 586 (Cal.) of 1986 filed by the assessee and ITA No. 1214 (Cal.) of 1986 filed by the revenue are against the order of the CIT (Appeals) dated 4-2-1986 for the assessment year 1982-83 for which the previous year ended on 27-10-1981.2. The assessee had got 1/3rd share in a house No. 5, Sikander Road, New Delhi. This was requisitioned by the Govt. of India on 21-8-1947 under the Delhi Premises (Requisition and Eviction) Ordinance, 1947 (No. XII of 1947). The ITO found that the assessee had received compensation from the Govt. to the tune of Rs. 1,85,230 as arrears and Rs. 27,851 for the year under assessment. Before the ITO the assessee argued that the amount of compensation received by the assessee has to be considered as "capital gains", but the same was not taxable as the cost of capital assets so acquired by the Govt. could not be envisaged in terms of money. She also urged that the said amount was not liable to be taxed under the head "Income from property", as she had n...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1986)18ITD213(Kol.)
1. This appeal has been filed by the assessee against the order dated 24-1-1984 of the Commissioner (Appeals) relating to the assessment year 1980-81, the previous year of which ended on 31-3-1980.2. The assessee inherited a property which was under lease, on the death of her husband in 1960. That lease expired in 1970. However, the lessee did not give possession to the assessee. The assessee filed a suit for eviction and mesne profit. The suit was decreed in favour of the assessee on 11-8-1971. The decree was affirmed on 19-5-1979 by the Additional District Judge, by the Calcutta High Court on 6-5-1976 and by the Supreme Court on 19-9-1977. The assessee then applied for the execution of the decree. The Court appointed a Commissioner to determine the claim of quantum of mesne profit. While the execution of the said decree and the determination of the quantum of mesne profit were pending, the Government of West Bengal acquired the demised property on 24-12-1979. A settlement was arrive...
Tag this Judgment!Court : Kolkata Appellate
1. Ambit and coverage of the Sick Industrial Companies (Special Provisions) Act, 1985 (hereafter the SICA) do not extend to a foreign company carrying on business in this country, is the point vehemently argued by learned counsel for each of the petitioners and some of the respondents herein while assailing the order passed by the Board for Industrial and Financial Reconstruction (hereafter the BIFR) sanctioning a scheme for revival of Baranagore Jute Company PLC (hereafter BJC), a company incorporated in England under the laws of that country and having its registered office in London. Per contra, each of the learned counsel for those respondents who have urged the Court not to entertain the writ petitions have strongly contended that on proper interpretation of SICA, it ought to be held that the ambit and coverage of SICA extends to embrace a foreign company, a fortiorari, BJC. 2. The writ proceedings presently under c...
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