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Commissioner of Income Tax, Kolkata Vs. M/S. S.R. Batliboi and Associa ...

Court : Kolkata

..... can be filed at any time before completion of the assessment by the a.o.we do not agree with the ld. d.r.that after the amendment by the finance act, 2003, non filing of instrument of partnership deed along with the return will make the claim of the assessee illegal so as to deny the claim of the assessee though ..... defective return. once he refused to treat the return as 12 a defective one he could not have also held that the return was in derogation of sub-section 4 of section 184 of the act nor could he in that case have refused to allow the deductions. if, on the contrary, he had held that the return was defective, then under sub ..... 'ble calcutta high court in the case of cit-versus magnum export (pvt.) ltd.[262 itr10. in the above case, it has been held by their lordships that sub-section (4) of section 80hhc consists of two parts. the firs.part requires filing of the special audit report for claiming deduction without which the deduction is not admissible. this part is mandatory .....

M/S Metal Scrap Trading Corporation Vs. Commissioner of Service Tax,

Court : Kolkata

..... mr.pradip kumar tarafder,advocate for respondent : mr.s.b.saraf, advocate mrs.santa mitra,advocate the court : this application under section 35g of the central excise act, 1944 read with section 85(3a) of the finance act, 1994 has been filed by the m/s.metal scrap trading corporation praying for stay of the order dated 23rd september, 2015 passed ..... delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. therefore, there is complete exclusion of section 5 of the limitation act. the commissioner and the high court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days ..... period. (paragraph8) in satish kumar sharma (supra) while considering section 35(1) of the act, it was held as under : ..as seen under the act, a fiscal statute, an appeal has to be presented within sixty days. however, an appeal can be presented beyond sixty days .....

Rash Mohan Chatterjee and ors. Vs. the Controller of Estate Duty, W. B ...

Court : Kolkata

Reported in : AIR1964Cal160,68CWN152,[1964]52ITR1(Cal)

..... pages 210 to 221.24. for purposes of the present reference the provisions in the indian act (section 10 of the estate duty act, 1953) and those in the british act (section 59(3) of the finance act (1909-1910) and in the australian act (section 11 of the administration and probate act, 1903), are substantially the' same. the difference, that is there, relevant for us in ..... lang's case, (1912) 13 clr 503 has, however, been substantially negatived in england, as respects, deaths on and after the 29th july, 1959. under section 35(2) of the finance act, 1959, the donor's actual occupation of the land, enjoyment of an incorporeal right over the land (e.g. shooting or fishing rights or a right to ..... will be regarded in english law as possession and enjoyment by him if the death was on or after the 29th july, 1959, in view of section 35(2) of the finance act, 1959, which runs thus:'in the case of property being an interest in land, or being chattels retention or assumption by the said other person or .....

Poonam Lachwani Vs. Union of India and ors.

Court : Kolkata

Reported in : (1999)1CALLT261(HC),1999CriLJ910

..... rejected by the secretary to the government of india, department of revenue on 6.8.98. the detenu also made another representation, referable to section 11, to the secretary, govt. of india, ministry of finance, department of revenue on 11th july, 1998 through the superintendent, dum dum central jail. the said representation was however not yet disposed of at ..... same examined by hand writing expert. the hand writing expert submitted his report on 1.1.98. show-cause notice was issued to the petitioner under section 124 of the customs act, 1962 on 22.1.98. the detention order was passed on 15.6.98 as we have noted and the same was executed on 19.6.98 ..... had to be made at different places to locate the identity of the culprit and to trace out necessary evidence connecting the involvement of the culprit with the offending acts of smuggling. obviously, this necessarily took some time and as we have seen, after collection of necessary materials show-cause notice was issued to the detenu towards the .....

Bama Charan De Vs. Additional Commissioner of Commercial Taxes and ors ...

Court : Kolkata

Reported in : AIR1964Cal332,68CWN525

..... to be the owner of thebusiness since after, the death of hrisikesh de. itshould be relevant to note here that in terms ofthe provision of section ii-a of the bengal finance(sales tax) act 1941, completion of the proceedings in the trade name of the business cannot beheld to be illegal.' 4. with regard to the penalty, the ..... no intimation of the dissolution of the said partnership and the change of ownership was given to the commercial tax authorities, as is contemplated under section 16 of the bengal finance (sales tax) act 1941 (hereinafter referred to as the 'said act'), at the relevant time. 3. the said co-operative book depot' was assessed to sales tax under the said ..... of it. continues to be liable. let us, however, see the provisions of the bengal finance (sales tax) act. the sub- . ject is dealt with in chapter xii which inter alia deals with 'changes in, or transfer of, a business'. section 16 provides that where any dealer transfers his business or the name or the nature of the .....

Mahabodhi Society of India and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [1994]209ITR412(Cal)

..... any particular property sale.'21. he stressed the fact that the new chapter giving the central government the pre-emptive right of purchase was inserted by the finance act, 1986, in implementation of this long-term policy statement. therefore, this shows the legislative intent to make the limitation rigid.22. there are other ..... .1. in this application under article 226 of the constitution of india, the petitioners have challenged the order passed by the appropriate authority under section 269ud of the income-tax act, 1961, for purchase of the lease rights in the property being premises nos. 7 and 7/1, keyatala lane, calcutta, by the central ..... petitioner is wanting, the appropriate authority arbitrarily decided against exercising the pre-emptive right of purchase and was, therefore, bound to grant the no objection certificate under section 269ul(3). he reinforced the argument by citing the decision of the supreme court in appropriate authority v. tanvi trading and credits pvt. ltd. : [1991] .....

Macneill and Barry Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1984(2)ECC57,1986(6)LC526(Calcutta),1985(22)ELT391(Cal)

..... mechanically propelled works trucks of different types including forklift trucks and reach trucks.2. under the finance act, 1971, an item was introduced in the first schedule to the central excises and salt act, 1944 (hereinafter referred to as the said act), as follows :'item no. description of goods rate of duty 34b. works trucks, mechanically ..... favour of the petitioner on 8th may, 1974.7. thereafter, on 13th january, 1975, a notice under section 36(2) of the said act was issued to the petitioner by the joint-secretary, government of india, ministry of finance, respondent no. 3, stating, inter alia, that the order passed by the appellate collector, central excise, ..... calcutta, was not legal or correct and that in exercise of powers vested under the said section, the central .....

indo-japanese Industries Limited Vs. Assistant Collector, Central Exci ...

Court : Kolkata

Reported in : 1986(24)ELT527(Cal)

..... tariff item no. 68 is the residuary clause and will have to be contrasted with tariff item no. 35 as it stood before it was deleted by the finance act, 1979.tariff item 35. parts of cycles other than motor cycles namely :-(i) free wheels, (ii) rims.tariff item 68. all other goods, not elsewhere ..... 'components'.20. there is a government of india notification no. s.o. 98(e)/idra/ 29-b/73/1 under section 29b dated 16th february, 1973 under the industries (development and regulation) act, 1951. by that notification the central government exempted certain classes of industrial undertakings from the operation of the provisions of, inter ..... alia, section 10 of the act which related to the registration of industrial undertaking. among the undertakings mentioned in schedule 1 of the act under the heading 'bicycle parts-tricycle and perambulator', item 695 is 'lamps-bicycle' and item 702 .....

Orient Paper and Industries Ltd. Vs. Special Secretary to the Governme ...

Court : Kolkata

Reported in : 1988(17)LC229(Calcutta),1987(30)ELT67(Cal)

..... wrapping paper were subject to excise duty @ 22p. per kg. though the former was charged under item 17(3) and the latter under item 17(4) of the tariff. the finance act of 1961 raised the excise duty under item 17(4) to 35p. per kg. with effect from 1-3-61. from march, 1961 to 1st august, 1961, the excise office ..... appeals were disposed of by the aforesaid orders and directions were given for grant of consequential reliefs to the petitioner. the government of india once again issued a notice under section 36(2) for revising the order dated 9th june, 1980 passed by the appellate collector. this notice dated 04-12-1980 is the subject matter of this writ ..... 4. the government of india started proceedings for review of the aforesaid orders passed by the appellate collector of central excise and is sued notice under section 36(2) of the central excises and salt act, 1944, as it stood at that time on 15th november, 1974. in that notice addressed to the petitioner company it was alleged that on .....

Atlantis (East Limited) Vs. Additional Member, Board of Revenue

Court : Kolkata

Reported in : [1975]36STC210(Cal)

..... 1. in this reference under section 21(1) of the bengal finance (sales tax) act, 1941, the following question has been referred to this court:whether, on a true and proper construction of item no. 2 of schedule i of the bengal finance (sales tax) act, 1941, as it stood before its amendment by west bengal act 14 of 1963, the word ' ..... the case. the facts material for the purpose of this reference may be briefly stated. m/s. atlantis (east limited) was a registered dealer under the bengal finance (sales tax) act, 1941, having its registration certificate no. b. h/327b. in respect of the assessment for the 4th quarter ending on 31st october, 1959, the assessee raised ..... recognised meaning of the expression 'flour' which it carried in the english speaking world should be attributed to it when used in the schedule of the bengal finance (sales tax) act, 1941, and that the substance 'barley powder' which was nothing but fine soft powder of barley or finely-ground meal of barley grain, should fall .....