Court : Kolkata
Decided on : Sep-11-1975
Reported in : AIR1976Cal333
..... limited and another), both issued by the estate officer under section 4(1) of the public premises (eviction of unauthorised occupants) act, 1958 as amended by act 40 of 1963 and act 32 of 1968. the estate officer being of opinion on grounds set out in the notices that the petitioners were in unauthorised occupation of the respective ..... the petitioners moved this court with the aforesaid writ petitions challenging the validity of the initiation of the proceedings on the ground that material provisions of the act are ultra vires the constitution being violative of article 14 thereof. inspiration for such a contention was obviously derived from the special bench decision of this ..... have raised the same point which had unsuccessfully been raised before the learned single judge hearing the writ petitions. according to them section 5 of the said act is violative of article 14 of the constitution and as such void.5. mr. ghosh, learned advocate appearing in support of these appeals has contended that .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-05-1975
Reported in : AIR1975Cal415
..... interestedand cannot withhold payment on extraneous grounds. mr. sen gupta, learned advocate for the respondents, has drawn my attention to section 16 of the land acquisition act which inter alia provides that even after an award is made the collector may take possession of the land which shall thereupon vest absolutely in the government free from ..... forward by the first land acquisition collector in his affidavit in opposition filed in this case do not come within the four corners of the said provisions of the act, rules and executive instructions. the first land acquisition collector is under a statutory duty to make payment of the sum awarded in accordance with law to the persons ..... orderchittatosh mookerjee, j.1. on april 25, 1968 the west bengal state government issued a notification under section 49 of the calcutta improvement act, 1911 for acquisition of premises no. 81/1/1a, canal circular road for a street scheme known as scheme no. xiii-m.2. the- petitioner has claimed .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-25-1975
Reported in : AIR1975Cal471
..... by me in details, but i merelv note the said cases. 20. air 1935 bom 333. : [1954]25itr449(sc) . : (1955)illj688sc . : [1964]7scr89 . : (1966)iillj164sc . : (1968)iillj700sc . : (1970)iillj143sc deal with the cases where there were no express powers of the master to suspend the servant. they cannot therefore be applicable to the present case, for ..... . the west bengal rationing order, 1964 was made by the governor of west bengal in exercise of the powers conferred by section 3 of the essential commodities act, 1955 (act x of 1955). the west bengal rationing order, 1964 was amended in 1969 by an order dated april 11 1969 published in the calcutta gazette on the ..... of the statute. the construction that wouldbest achieve the purpose and object of the statute should be adopted.' in the instant case, the state government must necessarily act primarily through its officers and thus the power of delegation conferred by sub-paragraph (1) of paragraph 22 of the said order cannot be said to ,be tainted .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-18-1975
Reported in : [1977]47CompCas181(Cal),[1977]106ITR649(Cal)
..... about the role of the official liquidator has been taken. reference in this connection may be made to mysore spun silk mills ltd. (in liquidation), in re : [1968]68itr295(kar) . it is not necessary for me to go into this aspect of the matter in the facts and circumstances of this case. 4. it was then ..... contended that before treating a person concerned as a principal officer under section 2(35) of the income-tax act, 1961, the income-tax officer should determine that question upon hearing the submission or representation by the person concerned. i am unable to accept this contention. for treating ..... tax officer treats the petitioner no. 2 as one connected with the management or administration of the company, can it be said that the income-tax officer was acting without material or whimsically. it is not necessary that the person concerned should be actually managing or administering the company. what is required is connection with the management .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-26-1975
Reported in : [1977]110ITR376(Cal)
..... on the failure of the assessee to file the return within the time mentioned under sub-section (2) of section 139 of the act. in the premises, i am of the opinion that the impugned notice in this case was issued properly and the return was filed ..... 139 expired, there was no failure on the part of the assessee to file the return under clause (a) of section 147 of the act and, in that view of the matter, the income-tax officer had no jurisdiction. 3. in my opinion, that is not the correct ..... under section 148 of the act was issued. the assessment had been completed in the meantime. 2. the question is whether the ..... . under sub-section (4) of section 139 of the act, however, the assessee had the privilege to file the return at any time before the completion of the assessment, that is to say, up to 31st march, 1968. in the meantime, on the 21st march, 1966,notice .....
Tag this Judgment!Court : Kolkata
Decided on : May-10-1975
Reported in : 80CWN129,[1977]108ITR457(Cal)
..... admitted by the assessee which goes to the root of the matter. further, in the case of khan bahadur ahmed alladin and sons v. commissioner of income-tax : [1968]68itr573(sc) the supreme court says thus:'in other words, in reaching the conclusion that the transaction is an adventure in the nature of trade, the appellate tribunal has ..... between the liquidator and the shareholders. irrespective of the decision of the shareholders the liquidator has to carry out his duties and obligations as laid down in the companies act. no consideration passes from the liquidator to the shareholder as in the case of a sale. nor can it be said that the liquidator in distributing the surplus ..... facts and then apply the legal principle involved in the statutory expression ' adventure in the nature of trade' used by section 2(4) of the indian income-tax act, 1922. a question of this description is a mixed question of law and fact and the decision of the appellate tribunal thereon is open to challenge under section .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-18-1975
Reported in : [1977]107ITR79(Cal)
..... income-tax officer, hundi circle, bombay. i hold that that firm is a benamidar of my assessee, m/s. narayandas paramananddas for the following reasons : the entire financing of the above firm was done by my assessee. there was no capital contribution by the so-called two persons of the first constitution of the firm. the huge hundi ..... be quashed and the rule must be made absolute. 10. in the premises, the impugned notice issued on 30th march, 1972, under section 148 of the income-tax act, 1961, is hereby quashed and the respondents are restrained from taking any proceeding in respect thereof. if any assessment has already been made pursuant to the impugned notice, the ..... was completed on 30th march, 1972(?). by a notice dated 30th march, 1972, the said assessment is sought to be reopened under section 148 of the income-tax act, 1961. the said attempt is under challenge in this application under article 226 of the constitution. 2. the petitioner which is a partnership firm states that the firm .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-12-1975
Reported in : [1977]107ITR347(Cal)
..... counsel for the revenue drew my attention to a bench decision of this court in the case of union coal co. ltd. v. commissioner of income-tax : [1968]70itr45(cal) and relied on certain observations at page 47. in my opinion the facts in that case were entirely different and the revenue cannot obtain much support from ..... exercise the discretion by this court to refuse relief to the petitioner on the ground that there was an alternative remedy under section 256 of the act. the tribunal has clearly acted beyond its jurisdiction and this court had entertained the application by issuing the rule nisi. i think that in the interest of justice the petitioner ..... the question posed in this application under article 226 is whether the tribunal has jurisdiction and power to give the aforesaid direction. section 254(1) of the income-tax act, 1961, authorises the appellate tribunal after giving both the parties to the appeal an opportunity of being heard 'to pass such order thereon as it thinks fit'. .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-09-1975
Reported in : 80CWN234,[1977]106ITR620(Cal)
..... us. but, at the same time, we agree with the view expressed in the case of indian steel & wire products ltd. v. commissioner of income-tax : [1968]69itr379(cal) . in that case it has been held that the expression 'commercial expediency' is not a term of art and it means everything that serves to promote ..... the appellate assistant commissioner and thereafter the tribunal rectified certain mistakes in its order under section 35 of the act. 5. at the time of hearing of the appeal the tribunal wanted to see those souvenirs for the purpose of ascertaining the nature of the advertisements ..... organisations and institutions. 4. the tribunal, on second appeal, partly allowed the claim of the assessee, but disallowed, under section 37(1) of the income-tax act, 1961, the sums paid to the american women's club welfare fund, bharatiya sanskriti bhawan, west bengal pradesh congress committee and moral rearmament by affirming the decision of .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-04-1975
Reported in : [1977]106ITR992(Cal)
..... the constitution the petitioner, which is a company registered under the companies act, 1956, challenges the notice dated the 29th of march, 1968, issued under section 148 of the income-tax act, 1961, re-opening the assessment for the assessment year 1959-60 under the income-tax act, 1961. the petitioner contends that there is no material for the ..... stated on behalf of the assessee that the books of accounts had been stolen. therefore, assessment, though completed under section 23(3) of the indian income-tax act, 1922, was completed in the absence of the books of accounts which could not be produced because of being stolen. thereafter, the income-tax officer stated that ..... of an honest and reasonable person based upon reasonable ground, and though it was possible to rely on circumstantial evidence the income-tax officer was not justified in acting on mere suspicion or gossip or rumour. there is some dispute as to whether the books of accounts were available at the time of the assessment. the .....
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