Court : Kolkata
Decided on : Jul-23-1975
Reported in : (1977)ILLJ108Cal
..... -opposition was affirmed on behalf of the respondents to the rule by bhabesh chandra mitra, inspecting assistant commissioner of income-tax:, range iii on february 20, 1968, in this affidavit all the material alleiuuions in the petition were denied und it was submitted that there was no failure to observe (he principles of natural ..... do nothing which is unbecoming of a government servant.apart from the above provisions, rules 4 to 22 expressly prohibit the government servant from committing any of acts mentioned there. it is to be appreciated that there cannot be an exhaustive list of actions which would be unbecoming of government servants. apart from the prohibitions ..... of morality, decency, decorum and propriety. the rules' accordingly do not suffer from any vagueness of indefiniteness and as held by the learned judge, the acts alleged to have been committed by the petitioner under the articles of charges are unbecoming of a government servant by any standard. while on this topic, we .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-18-1975
Reported in : [1978]111ITR825(Cal)
..... gadgil v. lal & co. : [1964]53itr231(sc) . in this case, the supreme court was considering section 34(1) of the indian income-tax act, 1922, which was amended by the finance act, 1956, with retrospective effect from 1st april, 1956. by the amendment the original period of limitation was extended from one year to two years from the ..... been decided by the tribunal against the revenue and is now closed. the supreme court observed in the case of commissioner of income-tax v. anusuya devi : [1968]68itr750(sc) , that even where a question was before the court, power should not be exercised for re-opening an enquiry on questions of fact or law ..... a 'provision' to meet the liabilities.25. the kerala high court also considered the explanation under rule 1 of the second schedule to the companies (profits) surtax act, 1964. in thatcase, the revenue sought to include an allocation for 'retirement gratuityreserve' under items shown under the head 'current liabilities and provisions' in the statutory form .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-18-1975
Reported in : AIR1976Cal178
..... the constitution. the search was conducted by virtue of an authorisation issued by the respondent no. 1 assistant director, enforcement directorate, ministry of finance under section 19-d of the foreign exchange regulation act, 1947. as a result of that search certain documents were seized. i am told that after the seizure, there was an adjudication proceeding ..... , the 13th may, 1961, there was a search at the premises no. 11, clive row, calcutta and the search continued on the 14th and 15th may, 1968 and certain documents and papers were seized. the propriety of the search and the validity of the seizure are the subject-matters of challenge in this application under article ..... ex parte an award was made in favour of the new central jute mills co. ltd. for information given in 1966 search in 1968 cannot be justified. for formation of belief in 1968 that documents were secreted or likely to be secreted it is not proper to refer to transactions or information which came into possession two .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-17-1975
Reported in : [1977]107ITR261(Cal)
..... followed the decision of the supreme court in gotan lime syndicate v. commissioner of income-tax : [1966]59itr718(sc) and held by its order dated 14th october, 1968, that the claim of the assessee for deduction of the relevant amount as revenue expenditure was proper and had been rightly allowed by the income-tax officer. 11. from ..... this order of the tribunal the following question has been referred under section 256(2) of the income-tax act, 1961 : 'whether, on the facts and in the circumstances of the case, and an a proper construction of the deed of lease dated the 6th september, 1943, ..... the commissioner of income-tax considered that such allowance of deduction was prejudicial to the interests of revenue arid took proceedings under section 263(1) of the income-tax act, 1961. after hearing the parties the commissioner came to the conclusion that the said amount paid on account of royalty was an expenditure of a capital nature and .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-14-1975
Reported in : [1979]118ITR906(Cal)
..... peculiar facts and circumstances of those cases. mr. pal has referred to the decision of the gujarat high court in the case of cit v. bhanji kanji's shop : [1968]68itr416(guj) . mr. pal has also relied on the decision of the supreme court in the case of pannalal binjraj v. union of india : [1957]31itr565(sc) ..... being illegal and the notice being invalid, the ito had no jurisdiction to proceed thereunder and the assessment which has followed therefrom is also necessarily illegal.' 18. the act of reopening sought to be done without jurisdiction can be properly challenged in a writ petition.19. this rule is, therefore, made absolute. the impugned notice is ..... has been purely machanical and the commissioner has not applied his mind to this aspect at all. the learned advocate-general has commented that the commissioner has merely acted as a rubber stamping authority and it is the comment of the learned advocate-general that if the commissioner had properly applied his mind, the commissioner would .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-09-1975
Reported in : [1976]38STC163(Cal)
..... a priori standards unrelated to the facts and circumstances of a situation, which occasioned the legislation.26. the bengal finance (sales tax) act was enacted in 1941. section 4 of the west bengal taxation laws (amendment) act, 1968, and the act which replaced it, by giving retrospective operation to the definition of 'business' has sought to impose fresh taxes on ..... . this is borne out by the objects and reasons in support of the west bengal taxation laws (amendment) act, 1968 -- where the reasons for the amendment were stated to be the need for additional resources for financing the development schemes of west bengal and also to meet the vast increase of commitments in the non-plan budget ..... that is to say, during the year ending on 31st december, 1964, no tax could be levied on the petitioners under the provisions of the bengal finance (sales tax) act, 1941, in respect of the said sales as the petitioners did not carry on any business by sale of the said commodities. it was contended by .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-09-1975
Reported in : 1977(1)ELT65(Cal)
..... the constitution, was directed against order no. 473 of 1973 passed by respondent no. 1 rejecting the revision application filed by the petitioner under the central excises and salt act, 1944.2. licence no. 6 was granted to the petitioner under rule 192 of the central excise rules. under the said licence the petitioner was entitled to purchase ..... on those goods for being used by the petitioner in the manufacture of thinners. the said licence expired on december 31, 1968. it was a renewable licence and the petitioner applied for its renewal on november 9, 1968. certificate no. c.t. 2, which was issued to the petitioner under rule 156 by the excise authorities, was withdrawn ..... the revenue, on the other hand, are as follows : since the duty was not realised from the petitioner, it cannot be refunded to the petitioner under the act, if any application for refund of duty is now made by those two companies, it will be time-barred and accordingly the excise authorities should not be directed to .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-07-1975
Reported in : AIR1975Cal440
..... used for manufacture of ammunition and explosives covered the case and had rendered the contract impossible of performance. it was held that under the sea customs act the. government was only empowered to prohibit export of specified article and it was not enough to describe different commodities ejusdem generis in vague description. ..... . : [1955]2scr603 ; sarwan singh rattan singh v. state of punjab, : 1957crilj1014 ; and ladore v. bennet, 1939 ac 468. section 11 of the customs act gives power to the central government to prohibit importation or exportation of goods for certain purposes. the goods, however, must be of spacified description. the purposes for which such ..... himself an authority created by the act, could not himself exercise the powers under the imports and exports (control) act, 1947. in this connection reference was made to the provisions of clause 6 of the imports (control) order, 1955 and clause 8 of the exports (control) order, 1968. on behalf of the respondents learned .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-04-1975
Reported in : [1977]109ITR324(Cal)
..... ) , janakiram bahadur ram v. commissioner of income-tax reported in : [1965]57itr21(sc) and khan bahadur ahmed allauddin & sons v. commissioner of income-tax reported in : [1968]68itr573(sc) that the tribunal must take into consideration all relevant facts and circumstances on the record to ascertain whether a transaction is a venture in the nature of trade ..... machinery not exceeding the difference of the original cost and written downvalue is liable to be brought to tax under section 10(2)(vii) of the indianincome-tax act, 1922. 14. in this view of the matter, we return our answer in the negative to all these questions and in favour of the revenue. we ..... machinery under consideration were the assessee's capital assets. however, under rule 35 of the mineral concessions rules framed under the mines and minerals (regulation and development) act, 1948, a maximum ceiling of 10 sq. miles was fixed on the holding of mining areas by any single person. originally, this provision did not govern the .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-03-1975
Reported in : [1978]112ITR592(Cal)
..... to be investigated by the revenue authorities.' 14. mr. pal has commented that the purpose of introducing the explanation in section 271 of the income-tax act by the finance act of 1964 is to provide that where the income returned by an assessee is less than eighty per cent. of the assessed income, the assessee shall be ..... thereof and be liable to penalty accordingly, unless he furnishes evidence to prove his bona fides in the matter. in this connection mr. pal has referred to the finance bill of 1964 as contained in the statute portion of [1964] 51 itr 21 of the said report. he has drawn my attention to clause 40 of ..... can assume jurisdiction to initiate penalty proceedings or before any penalty proceedings can be initiated by the appropriate authority. unlike the provisions contained in section 147 of the act for the purpose of reopening an assessment, no condition precedent is prescribed by the statute the fulfilment of which is imperative for assumption of jurisdiction for initiation .....
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