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 : Kolkata
Decided on : May-28-2003
Reported in : (2003)3CALLT60(HC),II(2004)DMC336
..... could not hurt the husband so deeply and dissuade him from claiming restitution of conjugal rights, there is no reason to consider her post-litigation accusations as cruel acts sufficient to think it impossible to live with the wife anymore.53. mr. banerjee, learned advocate appearing for the respondent-husband has also referred to the doctrine ..... a place of her choice away from such relations but in absence of any justifiable reason wife's demand for a separate residence may amount to obstinacy and an act of mental cruelty. wife's insistence on separate residence per se cannot constitute a mental cruelty unless it is found to be totally unnecessary, unreasonable, inhuman and ..... i. character assassination is a serious matrimonial offence and can found a decree for divorce. ii. cruelty to a spouse has not been defined in the hindu marriage act, and it has to be judged from the facts and circumstances of each different case, where there has been cruel treatment of one spouse by the other. iii .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : May-28-2003
Reported in : (2004)88ITD1(Kol.)
..... evident that taxation of association of persons as a separate entity and assessment of its members individually is permissible in law.21. this takes me to section 86 of the act. this section quoted above provides the treatment of share of a member in the income of association of persons or body of individuals. as a general rule, ..... persons.the association of persons being a separate assessable entity is obliged to file the return of income and also pay taxes as per the provisions of the act. section 139(1) makes it obligatory for the association of persons to file the return of income within the prescribed time if its income exceeds the maximum amount ..... so, why the association of persons be not entitled to carry forward of loss suffered in business? the controversy arises merely because of the provisions of section 67a and section 86 of the act. it would, therefore, be necessary to examine the scope and purpose of these provisions of law. these provisions are quoted hereunder for the sake .....
Tag this Judgment!Court : Kolkata
Decided on : May-23-2003
Reported in : 2003CriLJ3665
..... the learned s.d.j.m., howrah in liluah r.p.f. (w/s) post office case no. 1(1)/2002 dated 15-1-2002 under section 3(a) of railway property (unlawful possession) act, 1966.2. the short facts leading to the filing of this revisional application are as follows :--on 15th january, 2002 one motleb molla was arrested at the ..... petitioner was trying to complete the investigation as expeditiously as possible the said radheshyam shaw, one of the accused persons moved this hon'ble high court invoking its power under sections 401 and 482 of the code of criminal procedure through one petition being c.r.r. no. 773 of 2002 praying inter alia stay of all further proceedings pending hearing ..... orderpradip kumar biswas, j.1. this is an application under section 401 read with section 482 of the code of criminal procedure filed by the petitioner i.e., inspector-in-charge railway protection force, liluah workshop post at liluah workshop, dist. howrah seeking to set .....
Tag this Judgment!Court : Kolkata
Decided on : May-23-2003
Reported in : (2004)1CALLT87(HC)
..... concomitant of its statutory obligation to supply. the obligation of supply inheres the power to cut off the supply in cases like the theft of energy by consumer. section 24 of the act, in fact, puts a restriction on such inherent power. the purpose of giving a prior notice before cutting off the supply is to afford an opportunity to the ..... of a prior notice before cutting off supply for theft of energy.14. power to cut off supply to a consumer has been given to a licensee by section 24 of the act. this power, however, can be exercised only when the consumer neglects to pay the charges for energy or any other sum due from him in respect of ..... not diminish for failure to catch the thief red handed. if we are to accept the view of the learned judge, then the very purpose of section 39 of the act will stand defeated. this section says:'39. theft of energy.--whoever dishonestly abstracts, consumes or uses any energy shall be punishable with imprisonment for a term which may extend to three .....
Tag this Judgment!Court : Kolkata
Decided on : May-20-2003
Reported in : [2004]121CompCas150(Cal),[2004]55SCL146(Cal)
..... law may well be an elusive and unsafe guide and the supposed spirit can certainly not be given effect to in opposition to the plain language of the sections of the act and the rules made thereunder. if all that can be said of these statutory provisions is that construed according to the ordinary, grammatical and natural meaning of ..... of repayment stands modified. i am unable to accept the submission of mr. p. c sen that the order of the company law board under section 45qa sub-section (2) of the rbi act cannot vary the contractual terms between the company and the depositors. such an argument, in my view, is absolutely contrary to the basic principle of ..... [1986] 3 all er 772 (ch d), luke v. irc [1963] ac 557 (hl) and [1884] 13 qbd 337. 11. mr. joyanta mitra adds that the aforesaid section operates for disqualification and has got civil consequences. so, the construction of the section should be very restrictive and the clear and literal meaning should be given.12. mr. sudipta sarkar, learned .....
Tag this Judgment!Court : Kolkata
Decided on : May-16-2003
Reported in : (2003)2CALLT538(HC)
..... with regard to maintainability of revision under article 227 of the constitution. learned single judge after examining the matter found that by virtue of section 12 of the act of 1997 that reference to the high court should mean reference to tribunal, therefore, the learned single judge held that no such revision under ..... court, though not strictly complying with the provisions of the civil procedure code as specific procedure has been prescribed for disposal of the pre-emption matter under section 9 of the act of 1955. but, nonetheless, the fact remains that both the officers are essentially judicial officers and their orders cannot be made subject to review ..... of the learned additional district judge, 5th court, midnapore, passed in miscellaneous appeal no. 61 of 1995 arising out of pre-emption matter under section 9 of the act of 1995. both these revision applications were heard analogously. in the course of hearing the above referred two conflicting judgments were cited before the learned .....
Tag this Judgment!Court : Kolkata
Decided on : May-12-2003
Reported in : (2003)184CTR(Cal)104,[2003]263ITR145(Cal)
..... advance money as accommodation loan to be adjusted against future purchases if any, and therefore, could not be brought within the mischief of the provisions of section 40a(3) of the act.'74. as and when payments were made the request letter was first received which did not reflect any request for payment in cash adjustable against any ..... issued by the central board of direct taxes, the tribunal was justified in upholding the disallowance of rs. 4,83,000, in terms of sub-section (3) of section 40a of the income-tax act, 1961 ?' 4. the brief facts of this case are as follows :the assessee is the purchaser of cotton from one hanuman sugar and industries ..... answer by us at the instance of the assessee for the assessment year 1987-88. the assessee, however, had framed four questions in its reference application under section 256(1) of the act. the learned tribunal, however, rejected the reference application on the ground that no question of law, in fact, arose and the findings of the learned .....
Tag this Judgment!Court : Kolkata
Decided on : May-07-2003
Reported in : 2004(1)CHN674,2003(155)ELT18(Cal)
..... its letter dated january 18, 2000 to withhold any amount available in the said account until further information. the respondent no. 4, the bank also acted illegally in acting on such a letter written by the respondent no. 3 unless law authorises respondent no. 3 to issue such instruction in respect of any bank ..... smuggling activities act, 1974 passed an order of detention against the writ petitioner. since the writ petitioner is absconding, the said detention ..... in number of cases arising out of violations of customs act and conservation of foreign exchange and prevention of smuggling activities act, 1974. it is further alleged that the joint secretary to the government of india in exercise of power conferred under section 3 of sub-section 1 of conservation of foreign exchange and prevention of .....
Tag this Judgment!Court : Kolkata
Decided on : May-02-2003
Reported in : AIR2004Cal91,(2003)2CALLT39(HC)
..... such portion would always remain a wakf recognised by mohammedan law and would be governed by the shariat law as applicable in india by the shariat law application act, 1937. section 2 whereof makes it clear that all private wakfs are governed by the muslim personal law. 18. answering the question of maintainability of the appeal in the ..... which would include social, economic, educational and other welfare activities. in order to give a harmonious construction between the definition of wakf in section 3(r) of the 1995 act and the provisions of section 96 thereof, one will have to construe certain social activities for which wakfs are created in relation to activities which are of a ..... that the learned single judge had misapplied the concept of non-alienability of wakf property in general in the context of the definition of 'wakf' in section 3(r) of the wakf act, 1995. mr. munshi urged that the said definition in fact called for a demarcation to be made in cases where in a private wakf or .....
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