Court : Kolkata
Decided on : Feb-24-2003
Reported in : (2003)3CALLT470(HC),2004CriLJ171,(2003)IIILLJ510Cal
..... legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the factories act, 1948 (63 of 1948), the person so named; and(ii) in relation to any other establishment, the person who, or the authority which has ..... offender under both the enactments, but there is only a bar to the punishment of the offender twice for the same offence. in other words, section provides that where an act or omission constitutes an offence under two or more enactments, the offender may be prosecuted and convicted under either or both the enactments but shall not ..... notwithstanding anything contained in the code of criminal procedure, an offence relating to default in payment of contribution by the employer punishable under the said act shall be cognizable. but offences under sections 406 and 409 i.p.c. are also cognizable and hence, there is absolutely no difference between the special law and general law so .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-25-2003
Reported in : [2003]262ITR338(Cal)
..... court, the documents were directed to be returned and that there was no extension of the period of retention after the expiry of the statutory period provided under section 132(8) of the act, but yet the authority had not returned the documents. according to him, if there is an order of retention, in that event, that has to be ..... to be seen whether on such materials a reasonable man can form an opinion that there are reasons to believe for the purpose of issuance of notice under section 132(1) of the act. 3. mr. mihir lal bhattacharya, learned senior counsel for the respondent, on the other hand, contended that the judgment appealed against is well reasoned and is ..... led us through the detailed report and ratio laid down in those decisions. he pointed out that there is no infirmity in the issuance of notice under section 132(1) of the act having regard to the facts and circumstances of the case. the court cannot adjudge the sufficiency or adequacy of the materials. it is only the existence of .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-26-2003
Reported in : (2003)183CTR(Cal)64,[2003]262ITR388(Cal)
..... of fresh capital unless it is utilised for the purpose of expanding the plantation. 10. with this observation, we dispose of this reference as above. 11. all parties are to act on a xerox signed copy of this dictated order on the usual undertakings. maharaj sinha, j. 12. i agree.
Tag this Judgment!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 : Feb-27-2003
Reported in : (2004)89ITD125(Kol.)
..... for a particular year becomes, by legal fiction, part of the depreciation allowance for the succeeding year. in the light of the provisions contained in section 323(2) of the act it is well-settled that for claiming set off of unabsorbed depreciation in a succeeding year, the continuance of the business in relation to which such ..... hearing on 23-3-98. having received the show cause notice under section 263 of the act the assessee submitted a reply in writing vide its letter dated 23-3-98 saying that the adjustment of unabsorbed depreciation has been rightly done by the ..... of the present partnership (sic) by the a.o. was erroneous and prejudicial to the interest revenue. he, therefore, issued a show cause notice under section 263 of the act to the assessee as to why the assessment made by the a.o. should not be rectified by disallowing set off of brought forward unabsorbed depreciation fixing the .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-03-2003
Reported in : (2003)2CALLT457(HC),II(2003)DMC774
..... light and taking into consideration, the further fact and the allegation to the effect that the marriage was held in contravention of the age limits as per section 5(3) of the hindu marriage act, 1955, the same also cannot plainly be regarded as the void marriage and at best it is a voidable marriage. so, during the subsistence of ..... the marriage tie as per the provisions of section 6 of the hindu minority and guardianship act, 1956, the present petitioner is entitled to custody of wife who is also very much willing to go to her place.22. sri moitra has ..... the learned sessions judge, the present revisional application has been filed with the prayers as mentioned at the outset alleging that as per the provisions of section 60 of the hindu guardians and minority act, 1956, even if it is assumed without admitting that she was a minor, the husband was a natural guardian and such being the position, .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-10-2003
Reported in : 2004(4)CHN248
..... that the learned chief judge, presidency small causes court at calcutta had erroneously held that the application filed by the plaintiff under section 41 of the presidency small cause courts act is not maintainable before the presidency small causes court. the finding of the learned chief judge on the point of maintainability therefore ..... court depending on valuation. the learned chief judge, therefore, on the ground of maintainability rejected the application of the plaintiff filed under section 41 of the presidency small cause courts act.3. this court, however, while deciding the earlier revisional application being c.o. no. 1521 of 2002 specifically held that the ..... chief judge ultimately, held that the suit by licensor against a gratuitous licensee is not.....before the presidency small cause court under section 41 of the presidency small cause courts act and relying on the decision of the division bench of the judgment reported in : air2001bom470 observed that the suit should have been .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-11-2003
Reported in : (2003)182CTR(Cal)585,[2003]263ITR289(Cal)
..... ) and the learned tribunal had treated part of the receipts to the extent of rs. 8,70,387 as receipt from undisclosed sources of income under section 68 of the it act, 1961 (act). in the proceedings, the assessee had disclosed the names and addresses of each of the subscribers. the ao had issued notice upon 37 subscribers on test ..... the parties. we shall be referring to those decisions at appropriate stage. the principle, deciphered from the various decisions cited, may be enumerated as hereafter.6. section 68 of the it act, 1961, empowers the ao to treat any sum found credited in the books of account of the assessee for any previous year, if the assessee fails ..... was justified in upholding the appellate order of the cit(a) by which the cit(a) had confirmed the addition of rs. 8,70,387 under section 68 of the it act by holding that the creditworthiness of the individual shareholders and consequently the genuineness of the investment recorded in the books of the company in their names remained .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-11-2003
Reported in : (2003)181CTR(Cal)290,[2003]262ITR528(Cal)
..... the decree becomes final. inasmuch as in the present case an appeal having been preferred, the decree has not reached finality and, therefore, provisions of section 226(3) of the act cannot be invoked. 4. mr. pradip ghosh, learned senior counsel for the revenue, on the other hand, contends that no appeal was preferred until ..... the other hand, the tro sought to recover the income-tax dues payable by vcvl through a recovery proceeding. in the process, the notice under section 226(3) of the act came to be issued on the petitioners seeking recovery from the decree obtained by vcvl against the petitioners. 3. mr. sudipto sarkar, learned senior counsel ..... termed as 'vcvl') was an ingenuine transaction and, therefore, disallowed the deduction of interest on borrowed capital and then directed addition of the amount under section 68a (68) of the it act. the cit(a) had affirmed the order of the ao and had held that the explanation was not satisfactory and despite opportunity being given, the .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-12-2003
Reported in : (2003)182CTR(Cal)596,[2003]263ITR300(Cal)
..... investigation of the income-tax files for ascertaining their creditworthiness and genuineness of the transaction. whereas cit(a) had disallowed rs. 19,88,750 under section 68 of the it act 1961 (act) on the basis of the finding of facts arrived at by him relying on the materials produced. on appeal, the tribunal had held that since ..... after examining the facts, the contents from the paper book, the relevant evidence regarding the collection of share capital from the general public, the provisions of section 68 of the it act, 1961, and the case law cited on behalf of the appellant, company firstly we are unable to hold that the collection of share-capital can ..... : [1995]214itr801(sc) . relying on these decisions, he contended that in such a case, the it authority had every right to apply section 68 of the it act.4. in our view, when section 68 is resorted to, it is incumbent on the assessee to prove and establish the identity of the subscribers, their creditworthiness and the genuineness of .....
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