Court : Kolkata
Reported in : [1970]75ITR781(Cal)
..... must be upheld. it is clear from the language of section 271 itself that proceedings for penalty can be initiated thereunder only in respect of proceedings under the income-tax act, 1961, on the fulfilment of the conditions precedent, viz., the various defaults mentioned in sub-clauses (a), (b) and (c) of section 271(1). as, admittedly, in ..... will be considered before any such order is made under section 271. sd : illegible, income-tax officer. notice under section 274 read with section 271 of the income-tax act, 1961. no. cc. xv/34-s/61-62/730 income-tax officer,central circle xv, calcutta. dated 23rd march, 1966. toshri narendra sharma,1, gibson lane,calcutta. ..... /61-62/726and cc. xv/34-s/61-62/730, both dated 23rd march, 1966, issued by respondent no. 1 and a writ in the nature of prohibition restraining therespondents from giving any effect to the said two notices or from actingon the basis thereof in any manner whatsoever. this will, however, notpreclude the respondents from proceeding .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal104,73CWN714
..... law board, : [1967]1scr898 , rhotas industries ltd. v. s.d. agarwal, : [1969]3scr108 and calcutta discount company limited v. income-tax officer, companies district i, : [1961]41itr191(sc) .11. in this case the petitioners have charged the respondent no. 1 with mala fide in granting a temporary permit to the respondent no. 5. he has alleged ..... one or other of the reasons set out under section 62 of the act are conditions precedent to the exercise of the power to grant a temporary permit. if one or other of these conditions precedent do not exist, or if the prohibition in the first or the second proviso to section 62 is attracted, a ..... made by persons already providing passenger transport facilities, while considering an application for grant of a stage carriage permit. there is nothing in section 47 of the act to justify the conclusion that representations from interested parties would be taken into consideration in the case of regular stage carriage permit only and that such consideration .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]80ITR400(Cal)
..... alia, quashing a notice dated the 19th april, 1967, purported to be under section 154 of the income-tax act, 1961, proposing to rectify the petitioner's assessment for 1959-60 and all proceedings in respect thereof and for prohibiting the respondents from taking any steps or giving any effect to the said notice and for other incidental reliefs.2. ..... 1967-68/105 dated the 19th april, 1967, the respondent no. 1, inter alia, purported to give notice to the petitioner under section 154 of the income-tax act, 1961, for rectifying the assessment for 1959-60 as the profit on the sale of the said bonus shares to the extent of the face value thereof, viz., rs. ..... order or modified it or confirmed it.7. to appreciate the second contention of dr. pal certain provisions of the repealed income-tax act, 1922, and the corresponding provisions in the income-tax act, 1961, would have to be considered. the right to rectify its own order by the appropriate authority was granted under the provisions of section .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]79ITR490(Cal)
..... .1. in this application, the petitioner, girdhardas kothari, challenges a notice, dated the 27th march, 1963, issued under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'), for the assessment year 1946-47. the notice is in the usual form alleging that the income-tax officer has reason to believe that the petitioner's ..... and separate assessable entity from the partners constituting it. my attention was drawn in this connection to tlxe definition of the word ' person ' in section 2(31) of the act. reliance was also placed on a decision in the case of commissioner of income-tax v. a. w. piggies & company, : [1953]24itr405(sc) . this proposition ..... cancel and withdraw the notice dated the 27th march, 1963, under section 148 of the act and also the notices dated the 20th march, 1967, issued under sections 142(1) and 143(2) of the act and a writ in the nature of prohibition restraining the respondents from giving any effect to the said notice. the respondent would, .....
Tag this Judgment!Court : Kolkata
Reported in : [1970]78ITR204(Cal)
..... to forthwith recall, cancel and withdraw the notices dated the 5th march, 1966, and the 8th march, 1966, issued under section 148 of the income-tax act, 1961, and a writ in the nature of prohibition restraining the respondents from giving effect to the notices in any manner whatsoever. 14. there will be no order as to costs. ..... and/or make the assessment and/or recompute the income of the petitioner for the relevant assessment year was barred under the indian income-tax act, 1922, at the date when -the income-tax act, 1961, came into force, i.e., 1st april, 1962, and as such the income-tax officer has no competence, jurisdiction and/or ..... of the petitioner hasescaped assessment and/or has been under-assessed and as such proceedingsunder section 147(a) of the income-tax act, 1961, have been initiated andnotice under section 148 of the income-tax act was duly served afterfulfiling all conditions precedent.' 4. before the main rule was heard the petitioner came up with an application for .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]79ITR93(Cal)
..... the first respondent addressed another notice to the principal officer of the petitioner-company in the following terms:'sub. action under section 163 and 201 of i. t. act, 1961--treatment as agent--show cause notice--issue of. in connection with the assessment of not only 1962-63 but for other years as well, you are liable to be ..... the respondents to forthwith recall, cancel and withdraw the notices dated the 5th january, 1967, and the 13th february, 1967, and a writ in the nature of prohibition restraining the respondents from taking any steps or proceedings on the basis of the said two notices. the respondents would, however, be at liberty to proceed according to ..... , by virtue of the impugned notices are proposing to proceed against the petitioner in a manner not authorised by law, they should be restrained by a writ of prohibition from doing so.19. mr. dipankar gupta, appearing on behalf of the revenue, did not seriously contest the proposition that the same person cannot be treated as .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1971Cal7
..... 1965 and the award dated the 26th may 1966, published in the calcutta gazette dated the 16th june 1966 and a writ in the nature of prohibition restraining the respondents from giving effect to the said order of reference and the award in any manner whatsoever.28. there will be no order as to ..... petitioner that it duly gave effect to the said settlement and the workmen enjoyed the benefits conferred thereby.9. thereafter the petitioner's workmen in or about september, 1961, demanded the abolition of the night shift. the petitioner, however, resisted such demand.10. by an order of reference dated the 1st april, 1965 the following ..... introduction of 3 shifts with effect from 15-3-1963. theweavers raised a dispute alleging that the management has violated thesection 9(a) of the i. d. act, as due notice was not given and refrained from attending to their duties.bipartite discussion between the management's representatives and the workers' representativesproved fruitless. ultimately tripartite .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1971Cal62
..... submitted that the notification dated the 3rd october, 1964 is invalid as being in contravention of section 11 of the customs act. 1962. according to this contention, section 11(1) of the act authorises the central government to prohibit either absolutely or subject to such conditions as may be specified in the notification, the import or export of goods of ..... july, 1946, the material portion read as follows :--'in exercise of the powers conferred by section 19 of the sea customs act, 1878 (viii of 1878). the central government is pleased- (a) ..... (b) to prohibit the taking by sea or by land out of british india of goods from whatever place arriving which are destined for any port ..... the face of the notice to show cause, the petitioner has not been charged with any violation of section 50 of the act.16. in my view, the contention of mr. ginwalla is well founded. the prohibition contained in the notification dated the 3rd october. 1964 is only in respect of exports to south africa. i do not .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal497
..... of central excise, calcutta and the inspector of central excise stationed at the mill premises of the petitioner to show cause why the respondents should not be prohibited from giving any effect to the purported notice of demand dated the 9th october, 1967 and from taking any further steps or proceedings in furtherance of or in ..... polythene and other plastic material or bitumen thepetitioner was manufacturing any jute goods within the meaning of item 22a of the first schedule to the central excises and salt act. the item itself gives some examples of what is meant by jute manufactures, such as, hessian, jute cloth, bags, twist, yam, rope and twine as ..... with the order of the assistant collector. the petitioner was further notified that a revision lay from the appellate order to the central government under section 36 of the act. the petitioner did file a revision application dated the 1st july, 1964 to the requisite authority, viz., the ministry of finance (department of revenue) and by .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal485,1974CriLJ1341,74CWN847
..... council. nevertheless, the high courts were treated as superior courts for all purposes. no writ of prohibition ran against the high courts, indeed the writ was unknown. on the contrary, under section 45 of the specific relief act the chartered high courts could make orders in the nature of mandamus which in england could be made ..... being an order made in the exercise of revisional jurisdiction. clause 22 of the letters patent confers on the high court ordinary criminal jurisdiction. clause 25 prohibits appeal to the high court from any sentence or order passed or made in any criminal trial before the courts of original criminal jurisdiction which may be ..... clause 27 conferred on the high court jurisdiction to hear appeals from all criminal courts of bengal. that is why express provision had to be made to prohibit appeals. but as revisional jurisdiction of the high court was restricted to courts subject to its appellate jurisdiction, no provision was necessary to bar revision.44. .....
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