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 : Jun-26-2003
Reported in : (2003)3CALLT48(HC),2004CriLJ867,(2004)ILLJ72Cal
..... apex court reported in suganthi suresh kumar v. jagdeeshan (supra) it is quite clear that despite the fact that whether or not the provisions of section 86-a of the employees' state insurance act was considered by the supreme court, the aforesaid judgment reported in e.s.i. corporation v. s.k. aggarwal and ors. (supra), even ..... 1988 cr.l.j. 4027 in the case of employees' state insurance corporation v. s.k. aggarwal and ors., has submitted before me that section 2(17) of the employees' state insurance act, defines the 'principal employer' as either owner or occupier taking care of all eventualities. when the owner of the factory is the principal employer, ..... recover the amount of employees' contribution. therefore, the person referred to in explanation 2 is an employer who under the authority of section 40 sub-section (2) of the e. s. i. act can deduct the employees' share of contribution from their wages. as a result, the expression 'person' appearing in explanation 2 clearly refers to the .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-20-2003
Reported in : AIR2004Cal13,(2003)3CALLT539(HC)
..... rented by them, without any consideration to what the tenant will suffer does not in my view satisfy the reasonable requirement within the meaning of section 13 sub-section (1) of the premises tenancy act, 1956. by applying that standard i hold that the evidence in the case do ' not establish that the landlord's requirement is reasonable. ..... user of the premises have been rendered without reference to the pleadings and without examining the legality of the appellant's contentions in the light of the section 11 of the act. we do not think the high court has committed any error in law in ignoring the findings rendered by the statutory authorities about the purpose for ..... the year 1986, against this plaintiff accepting him as the landlord and after accepting him as landlord the tenant cannot dispute the title of the landlord under section 116 of the evidence act which is clear on the subject. in this regard the decision of the hon'ble apex court reported in : [1977]1scr395 (sri ram pasricha v. .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-20-2003
Reported in : (2004)1CALLT96(HC)
..... the premises as tenant would be occupying the tenancy. this ground does not create an interest in the subject matter of the probate. the definition of tenant as defined in section 2 clause (h) is inclusive one. it includes such of the tenant's heir as were ordinarily residing with the deceased at the time of death. the expression 'heir ..... . any right acquired under the will is always subject to the litigation. if the transfer by will in favour of person not recognized by the west bengal premises tenancy act is impermissible, then the question would not affect the right of the appellants. these are questions to be gone into in the suit itself. it appears that the right ..... seeks to intervene and oppose the grant of probate on the ground that the legatee is not an heir neither he ordinarily resided with the testator. under the indian succession act, 1925, the objection to the grant of probate is restricted to certain grounds. a grant of probate may be opposed on the grounds: (a) that the will was .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-19-2003
Reported in : (2003)183CTR(Cal)124,[2003]263ITR402(Cal)
..... to challenge the said notice before the bombay high court as may be advised and for which it would be open to it to take aid of section 14 of the limitation act, as the case may be and if such application is made, it is expected that the authorities concerned would condone the delay, if there be any ..... principle of law that where the statute provides an alternative remedy, the writ petition should not be entertained. he contended that the order under section 163 is appealable under section 246(1)(d) of the act. instead of challenging the order in appeal, the petitioners had sought to invoke the writ jurisdiction of this court. the availability of alternative ..... is an integral part of the cause of action arising out of initiation of a proceeding under section 147 with the service of the notice under section 148. according to the scheme of the act without a notice under section 148, jurisdiction under section 147 could not be assumed by dy. cit, mumbai. such being the position, the service of .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-13-2003
Reported in : 2006(1)CHN380
..... on 4th october, 1988. then an application was filed on 13th february, 1989 under order 9 rule 13 of the code of civil procedure along with a petition under section 151 of the code. thereafter, decree was sought to be executed. at that stage an application was filed for stay of execution of the decree. as the same was ..... was filed against the said order of rejection. in the meantime an application was also filed by the petitioner under section 5 of the limitation act before the 1st assistant district judge for condonation of delay in making an application under order 9 rule 13. the same was heard and rejected by the court below ..... on 20th july, 1991. thereafter another application under section 115 was filed on 9th november, 1991 and an interim order was passed upon the second application under section 115 .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-11-2003
Reported in : (2003)184CTR(Cal)1,[2003]262ITR568(Cal)
..... deal with this question in cit v. birla jute and industries ltd. : [2003]260itr55(cal) , therein we had held that the word 'plant' is defined in section 43(3) of the act. it is not an exhaustive definition. it is an inclusive definition. it includes any article or object fixed or movable, live or dead, used by a businessman for ..... fit and proper and a licensee is bound to comply with such directions or orders of the state government under section 20d. any breach invites penalty under section 21 and an offence under the act is cognisable. an order passed under the act cannot be questioned in any court.4. under the 1967 rules, the terms and conditions of the licence have ..... be commissioned nor can continue to function. the running of the cold storage is closely monitored and maintained under the said provisions of the 1966 act and the 1967 rules as amended from time to time. under section 4(6), a licence can be cancelled for breach of any of the conditions of the licence or contravention of the .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-11-2003
Reported in : [2003]264ITR241(Cal)
..... the petitioner could convince this court that even if the allegations made by the respondents were all true those facts did not constitute any offence under section 276b of the income-tax act. i, thus, find no reason to entertain this application at this stage in view of the fact that the questions involved are all disputed questions ..... authority issued a show cause notice upon the petitioner for explaining why prosecution under section 276b of the income-tax act, 1961, for failure on the part of the company to pay to the credit of the central government, the tax deducted at source as required ..... bhattacharya j. 1. by this writ application the writ petitioner has prayed for setting aside the decision to initiate prosecution against the petitioner under section 276b of the income-tax act, 1961, for the financial years mentioned in the prayer portion of this writ application. 2. there is no dispute that in the past the respondents .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-11-2003
Reported in : (2003)184CTR(Cal)532,[2003]263ITR285(Cal)
..... unable to accept the contentions of the learned advocate for the petitioner that for the purpose of assessing the jurisdiction of the commission the provisions contained in section 245c(1) of the act should be ignored. 10. i thus find that the commission rightly refused to entertain the application filed by the petitioner as it had no jurisdiction ..... it is not the case of the petitioner that it has not disclosed before the assessing officer any of his income. therefore, the petitioner cannot invoke section 245c(1) of the act in the present case where the income-tax authority has alleged that he failed to deposit the appropriate amount of the tax deducted at source. 7. ..... the case on the ground that the failure on the part of the petitioner in deducting tax at source does not come within the purview of section 245c(1) of the income-tax act, 1961. 2. being dissatisfied the petitioner has come up with the instant application. 3. therefore, the only question that falls for determination in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jun-06-2003
Reported in : (2004)267ITR1(Kol.)
..... . it is thus evident that taxation of aop 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 aop or boi . as a general rule, it provides that no income-tax ..... members of the aop. the aop 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 aop to file the return of income within the prescribed time if its income exceeds the maximum amount which is not chargeable ..... with. that being so, why the aop 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 of ready .....
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