Court : Kolkata
Decided on : Aug-04-1989
Reported in : [1993]204ITR651(Cal)
suhas chandra sen, j.1. the tribunal has referred the following questions of law to this court under section 256(2) of the income-tax act, 1961 ('the act'), for our opinion :'1. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the sum of rs. 14,53, .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-07-1989
Reported in : (1990)2CALLT159(HC),1990(27)ECC243,1990(48)ELT8(Cal)
..... first schedule importing and unsearching therein the required concept of processing which was to be construed as manufacture within the meaning of the said section 2(f) as amended by the said amending act. pursuant to the issue of trade notice no. 154/cotton fabrics/10/ce/80 dated 30.9.80 as stated above, the respondent ..... . it has clearly been decided that where a collector of customs proposes to take action under section 167(8) of the central customs act read with section 3(2) of the imports and exports (control) act, 1947, the proceedings under the said sections being quasi-judicial nature, whether a statute provides for a notice or not, it is incumbent ..... be classified either item no. 19 or item no. 22 of the said first schedule to the said act. by an act, namely the central excises & salt additional duties of excise (amendment) act, 1980 there is an amendment to section 2(f) was made and simultaneously with the said amendments in the substantive law corresponding amendments were carried .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-08-1989
Reported in : [1993]203ITR953(Cal)
..... the income of others which is liable to be included in the computation of the total income of the assessee by reason of the relevant provisions of the act, such as section 64, sub-section (1), clauses (i) and (iii) the answer to this question obviously depends upon as to what is 'his income' which the assessee is liable to disclose ..... v. cit : [1969]74itr183(sc) , the central board of direct taxes, while amending the rules, did not provide any separate column for inclusion of the income under section 64 of the act. in v.d.m.rm.m.rm. muthiah chettiar v. cit : [1969]74itr183(sc) , a similar note was considered by the supreme court and it was held that ..... in the return stating that, if the income of any other person is includible in the total income of the assessee under the provisions of the income-tax act, 1961, inter alia, of section 64, such income should also be shown under the appropriate head. the respondent, however, did not show in the return the amounts representing the shares of .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-09-1989
Reported in : 1990(28)LC352(Calcutta)
..... contracts which have been registered with the appropriate customs house in the manner prescribed by regulations which the central board of excise and customs may make under section 157 of the customs act, 1962 (52 of 1962) and such contract or contracts has or have been so registered before any order is made by the proper officer of ..... mr. roychoudhury, learned counsel appearing for the customs authorities has drawn the attention of the court to the heading no. 84.66 of the first schedule to the tariff act which runs as follows:all items of:(a) machinery including prime-movers,(b) instruments, apparatus and appliances,(c) control gear and transmission equipment,(d) auxiliary equipment, as ..... the order dated 26,9.1981 and all proceedings relating thereto on the ground that all the conditions for assessment under heading no. 84.66 of the tariff act were and are satisfied in respect of the import of the gas cylinders. it is stated that the gas cylinders were in fact required for initial setting .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-10-1989
Reported in : [1993]202ITR298(Cal)
..... land and the assessee as a leaseholder was given compensation. the assesses prematurely surrendered the lease.this was a clear case of capital gains and the transaction squarely comeswithin section 45 of the act. 5. in that view of the matter, the question is answered in the negative and in favour of the revenue. the case is remanded to the tribunal ..... for premature surrender of its leasehold interest in the property. the income-tax officer brought the case of the assessee within the definition of ' transfer' contained in section 2(47) of the income-tax act, 1961. as regards the computation of capital gains, the assessee claimed not only the cost of the improvement amounting to rs. 1,17,563 incurred by ..... suhas chandba sen, j. 1. the tribunal has referred the following question of law under section 256(2) of the income-tax act, 1961, to this court ;' whether the tribunal is right, on the facts and the circumstances of the case, in interpreting that the composite and lump sum amount of rs. .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-10-1989
Reported in : AIR1991Cal186
..... the prisoner being so dangerous and desparate and the circumstances so hostile to safe-keeping.' in the said case the supreme court also discussed the scope of sections 46 and 49 of the code of criminal procedure and observed as follows:- 'in making an arrest the police officer on otherperson making the same shall actually ..... and the said proceedings terminated in favour of the plaintiff and the defendant had initiated the proceedings without reasonable or probable cause and that the defendant had acted maliciously. the learned counsel of both sides dwelt at length on all the ingredients of a malicious prosecution and extensively quoted the evidence on record and ..... , an employee of the defendant's shop. upon this information the police entered into investigation of the offence under chapter v of the bombay city police act. the plaintiff was arrested and on application to the magistrate was remanded in custody. there being no evidence forthcoming to show that the plaintiff had committed the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-16-1989
Reported in : (1990)1CALLT65(HC),94CWN307
..... to note that justice c. chinnappa reddy was a party to all the three judgments referred to above. for the foregoing discussion i must held that section 21e of the act is not constitutionally invalid.11. another submission that has been made on behalf of the petitioner is that as the right of the authority concerned to decide ..... or under the law for the time being in force entitled to practise'.in view of the various authorities on the subject, we cannot but held that section 9a of the act is not an unconstitutional restriction on advocates to practise their profession'.9. and looking into the matter from the other angle, the supreme court observed as ..... every advocate entered in the state roll to practise as of right before, inter alia, any tribunal or person legally authorised to take evidence, the embargo of section 21e of the act, yield place to the former. in support of the above averments, the decision of the supreme court in the case of srinivasa raghavachar v. state of karnataka .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-21-1989
Reported in : II(1990)DMC312
..... devi. the father of the plaintiff biswanath chowdhury who alone was competent to give the plaintiff in adoption in terms of the mandatory requirements of section 9 of the said act did not participate or acquiesce in or consent to the giving of the plaintiff in adoption and that was so despite the fact that biswanath ..... of the plaintiff as the adopted daughter of late uttam kumar chatterjee. in order to appreciate the contentions raised by the parties the following sections of the hindu adoption and maintenance act 1956 are reproduced below :--section 6 : no adoption shall be valid unless-- (i) the person adopting has the capacity, and also the right, to take in ..... pretended deed of adoption was executed by and between smt. supriya chowdhury and the said deceased uttam kumar chatterjee. the condition expressly set out in section 11(vi) of the said act, namely, that the child must be actually taken and given in adoption by the parents concerned with intent to transfer the child from the family .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-21-1989
Reported in : AIR1990Cal204
..... as a 'statutory testament' in paragraph 16 of the decision of the delhi high court in miss. uma sehgal's case : air1982delhi36 (supra) if section of the act is contrasted with section 38 of the act which provides for transfer of assignment of the rights under a policy, the tenuous character of the right of a nominee would become more pronounced. it ..... said case the supreme corut held as follows (at pp. 349, 350 and 352 of air) :--'we shall now proceed to analyse the provisions of section 39 of the act. the said section provides that holder of a policy of life insurance on his own life may when effecting the policy or at any time before the policy matures for payment ..... that the trial courts jurisdiction which was a civil court had been expressly ousted in respect of the dispute covered by the different clause of sub-section (i) of section 86 of the said act and it had no jurisdiction to determine such a dispute in respect of such purported award which had been filed in the trial court. in the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-22-1989
Reported in : [1993]199ITR579(Cal)
..... . it also appears that this instruction will be effective prospectively.15. for the reason aforesaid, we answer the second question in the reference made under section 256(1) of the act by saying that the assessee was not entitled to the extra shift allowance as claimed, in view of the provisions of the rule and, accordingly, ..... the working of individual plant and machinery.the instructions issued earlier have been considered again by the board. in exercise of the powers conferred by section 119(1) of the income-tax act, 1961, the central board of direct taxes, being of the opinion that it is expedient for the proper administration of these provisions, directs ..... their lordships of the kerala high court, following the said circular which was benevolent in nature, rejected the reference application filed by the department under section 256(2) of the income-tax act, 1961. our attention has also been drawn by dr. pal to instruction no. 1605 dated february 26, 1985, issued by the central board of .....
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