Court : Kolkata
Decided on : Feb-26-2003
Reported in : 2003(2)CHN427
..... present case.5. police after investigation submitted charge sheet on 31.8.2000 vide charge sheet no. 239/2000 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act against the present petitioner and others showing this accused petitioner at sl. no. 10 as absconder.6. it was ..... g. r. case no. 697 of 1990) in connection with beldanga police station case no. 112 dated 28.5.1998 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act, now pending in the court of the ld. s. d. j. m. berhampore, murshidabad.2. the short facts leading ..... obtained an order for stay to move the sessions court. this direction of the magistrate was wholly irregular and may be, enabled the accused persons to circumvent the principle of section 439 cr. p. c. we might have taken a serious view of such a course, indifferent to mandatory provisions, by the subordinate magistrate but for the fact that .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : May-30-2003
Reported in : (2004)89ITD415(Kol.)
..... india, obtaining sanction of rajasthan government for grant of mining lease for limestone, carried out detailed prospecting work under the guidance of one expert organization, applying for explosive licence and obtaining approval for electricity connection from rajasthan state electricity board, establishing a project office at chittorgarh, rajasthan, etc. the assessee explained that the amount ..... this letter being nil, there cannot be any question of computation of capital gain, under section 45 read with section 48 to 55 of i.t. act, 1961.5. the a.o. observed that in addition to the various measuring being taken by the assessee, the assessee has ..... is not a capital asset. as no capital asset was transferred, this sum could not be treated as capital gain within the meaning of section 45 read with section 48 to section 55. it was further pleaded that the value of this letter of intent cannot be determined and, therefore, the cost of acquisition of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jun-30-2003
Reported in : (2003)86ITD219(Kol.)
..... record, i find that there is no dispute in regard to the recovery of transportation charges by the assessee from the chemical companies for transportation of explosives. section 32 of the it act, 1961, provides for allowance of deduction on account of depreciation in respect of assets owned and used by the assessee for purposes of business or ..... amongst the members of bench in regard to the rate of depreciation applicable on vans used for transportation of explosives, the president of the tribunal has, accordingly, nominated me as third member under section 255(4) of the it act in regard to the point of difference formulated by the division bench as under : "whether, on the ..... in appeal before the cit(a) who concluded as follows: "3.2 i have examined the above submissions. it is a fact that while acting as consignment agent for transportation of explosives, the appellant was hiring out his vehicle to others. therefore, it is not correct to infer that in such activities, the appellant was .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-17-2003
Reported in : 2004(1)CHN162
..... , we have found that in the subsequent judgment, viz. contai thana (supra), an argument was sought to be made about two clauses of sub-section (3) of section 10 of the tribunal act and this argument is noted in paragraph 5 of the judgment in contai thana (supra). but, no finding on the same has been reached by ..... the scope and extent of the judicial power which has been vested on such tribunals. after analysing different decisions of the supreme court and the factual aspect of litigation explosion and the huge arrears before the different high courts, the learned judges, in paragraph 93 of the said judgment at page 1154 of the report, held:(a) ..... , averments have been made, about alternative remedy. but from the said averments, this court cannot come to the conclusion that the remedyprovided under the act, viz. under section 49(4) of the said act is eitherinadequate or is one, which creates undue hardship on the applicant. in factthere is no such pleading.25. for the reasons aforesaid, this .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)270ITR73(Kol.)
..... of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable there of under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears, ..... an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras. high court in the case of c.i.t. v.southern explosives co. (2000) 242 itr 107 is useful to be referred -- "in the instant case, the amounts collected by the assessee were amounts which were meant to be utilized ..... for energy supplied by the licensee, the licensee can, at the option of the state government, be proceeded against for the recovery of the electricity duty under section 8(a) of the act. in view of the clear liability of a licensee who has recovered the charges for the electricity supplied, it cannot be said that a licensee being an agent .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)88ITD247Cal
..... basis of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable thereof under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears ..... or as an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras high court in the case of cit v. southern explosives co. [2000] 242 itr 107 is useful to be referred- , in the instant case, the amounts collected by the assessee were amounts which were meant to be ..... occupation of the tenanted premises for commercial purposes is to be treated as actual rent received for the purpose of determining annual value within the meaning of section 23 of the it. act (as it then stood), and the taxes including surcharge levied by municipal corporation and actually paid by the assessee during the relevant year is to be .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-06-2003
Reported in : (2003)2CALLT122(HC)
..... ready and willing to complete the transaction under the contract.27. the learned arbitrator has considered both the questions in detail in the light of section 47 of the partnership act and these appears to be no reason to disagree with his findings and observations in that regard.28. the other argument advanced by mr. banerjee ..... when the award was passed without any material on record, which amounted to misconduct. the learned judge also observed that the expression 'otherwise invalid' used in section 30 of the arbitration act, 1940, would also cover an award which was passed without application of mind.16. drawing a parallel to the facts involved in the instant case, mr ..... dissolution of the partnership had been duly considered by the learned arbitrator who relied on the tender form itself and also on the provisions of section 47 of the indian partnership act, 1932, to come to a finding that even if the partnership firm stood dissolved on account of the letter written by shri bansal on .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-07-2003
Reported in : (2003)2CALLT226(HC)
..... strong circumstantial evidence enough which can indeed get strength from the extra-judicial confession.21. lastly, the story set up by the accused in his examination under section 313 crpc is plainly one of alibi-- that at the relevant point of time when the occurrence took place, he was away to buy some food at ..... accused maintains that his wife was killed by some miscreants and not by him.4. the accused stood his trial for having allegedly committed an offence punishable under section 302 ipc before the learned additional sessions judge, contai, midnapore and the point for determination was whether the accused had intentionally murdered his wife.5. the learned ..... judgment and order dated 9th december, 1998 passed by the learned additional sessions judge, contai, midnapore whereby the learned additional sessions judge had convicted the accused/appellant under section 302 ipc in connection with session trial case no. xxx/ january /1994 arising out of g.r. case no. 674/90.2. a grisly murder on .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jan-14-2003
Reported in : (2004)84TTJ(Kol.)504
..... held that there was no transfer of the building in favour of the assessee-company and the arrangement being a licence the assessee is entitled for relief under section 15c of 1922 act. it was submitted that the decision of bombay high court in the case of bayer agrochem ltd. (supra) is fully applicable and there being no ..... the corollary is that no lease exceeding one year is created at all.such an instrument, if not registered, cannot be admitted as evidence in view of section 17 of the registration act, either for providing the terms of the lease or otherwise.11. our attention was also drawn to pp. 1040-1041 of mulla's the transfer of ..... which the transferee has taken or continued in possession, other than a right expressly provided by the terms of the contract. it was submitted that provisions of section 53a of the transfer of property act are not applicable. it was furthermore submitted that delhi high court in the case of cit v. reliance international corporation (p) ltd. (1995) 211 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jan-14-2003
Reported in : (2004)88ITD363Cal
..... held that there was no transfer of the building in favour of the assessee-company and the arrangement being a licence the assessee is entitled for relief under section 15c of 1922 act. it was submitted that the decision of bombay high court in the case of bayer agrochem ltd. (supra) is fully applicable and there being no ..... corollary is that no lease exceeding one year is created at all.such an instrument, if not registered, cannot be admitted as evidence in view of section 17 of the registration act, either for providing the terms of the lease or otherwise.11. our attention was also drawn to pages 1040-1041 of mulla's the transfer of ..... which the transferee has taken or continued in possession, other than a right expressly provided by the terms of the contract. it was submitted that provisions of section 53a of the transfer of property act are not applicable. it was furthermore submitted that delhi high court in the case of cit v. reliance international corporation (p.) ltd. [1995] 211 .....
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