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Edward Keventer Pvt. Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)89ITD347(Kol.)

..... , chartered accounts (page 108 and 109 of the paper book), and which is addressed to the keventer, has determined the value of equity shares of keventer at nil as on 31-3-91 as per rule 11 of part-c of schedule-iii to the wealth-tax act, 1957 ..... on persual of transfer deeds (placed at pages 2 to 53 of assessee's supplementary paper book) in respect of sale of shares by the assessee-company, we find that the transfer deeds were executed by the purchasers in their favour as far as back on 3-6-92 and 30-6-92 though it is the assessee's case that the shares were sold on 6-7-92 ..... is also a make believe and arranged one inasmuch as on perusal of the report dated 21st may, 1992 (page 109a, b and c of the paper book) of s.r.batliboi consultants pvt. ..... counsel appearing for the assessee has invited our attention to the three volumes of paper books filed before us and as well as to the judicial decisions, copies of which are placed in the paper book.the ld. ..... 157 to 166 of assessee's paper book) when transfer deeds also with share certificates were also delivered by the assessee-company to the respective purchasers and it, therefore, goes to establish that all these are make believe and arranged affairs ..... and on perusing the paper book filed by the assessee we find that it is an admitted fact that the assessee had promoted the keventer as its 100% subsidiary company to carry ort the fruit juice business.there is no dispute that the ..... have carefully gone through the papers placed in the paper book. .....

Magnum Exports (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1995)54ITD425(Kol.)

..... from the papers produced in the paper book it would appear, therefore, that there is no cost of acquisition, as such, for the export licence. ..... which is at page 28 of the paper book, we find that the council charges are related to the entitlement quantity. .....

Babulal Chandak Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1992)41ITD475(Kol.)

..... the new partnership firm which came into existence on 22-10-1987 was also registered with the registrar of firms, as could be seen from the receipt at page 2 of the assessee's paper book as well as the intimation given by the said new partnership to indian overseas bank about the dissolution of the old firm and the formation of the new firm, which had taken over the liabilities ..... the learned counsel for the appellant had relied on the materials contained in the assessee's paper book and which i have referred to earlier while setting out the facts of the case. ..... said partnership was dissolved on 21-10-1987 and notice of dissolution of this partnership was also given to the registrar of firms as required by section 63(1) of the indian partnership act, 1932 on 18-1-1988 as could be seen from page 2 of the assessee's paper book. .....

Bank of Tokyo Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1985)13ITD32(Kol.)

..... for the assessee, with reference to the copy of the agreement entered into by the bank with andhra pradesh state electricity board (pages 10 and 11 of the paper book 1), stated that the agreement which was executed on 14-2-1984 was effective till 31-3-1986 and the commission pertaining to the entire period amounted to rs ..... which the profit has been arrived at, can be found from the details of commission on foreign exchange and brokerage as per page 24 of the paper book as under :gross receipt 53,24,547.25add: loss on forward exchange contract the amount provided to the extent of rs. ..... . in this connection, reference was made to the particulars furnished on page 3 of the paper book 2, giving particulars of the bank guarantee commission refunded in the case of two ..... . we have also gone through the two paper books submitted by the assessee's learned counsel containing pages 1 to 39 and pages 1 to 30, respectively, as also the paper book submitted by the departmental representative (pages 1 to 32) at the time ..... been made in the earlier years as also in the subsequent years as per the details furnished at pages 13 and 50 in paper book 1, pertaining to the assessment years 1975-76 and 1977-78, respectively, and on page 18 of the paper book 2 for the assessment year 1978-79. ..... . our attention was drawn to page 11 of the paper book containing a copy of the guarantee contract entered into by the bank with the andhra pradesh state electricity board, wherein it was clearly mentioned that 'the .....

Sri Rajdeo Ram Vs. Gita Rani Sarkar

Court : Kolkata Appellate

..... if constructive res judicata were not to be applied in such a case, very few decrees would attain finality and decrees would remain paper tigers, which cannot be allowed to happen.14. .....

Gama Alias Md.Anwar and Others Vs. the State of West Bengal.

Court : Kolkata Appellate

..... mahato drew our attention to pages 45, 48 and 59 of the paper book where pw-1, 3 and 10 categorically described the appellants as local anti-social elements. .....

Deputy Commissioner of Income Tax Vs. Associated Alcohols and

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)87ITD510(Kol.)

..... i have also perused the paper book containing the written submission filed by the learned counsel. ..... 33-34 of the paper book. ..... 31-32 of the paper book. ..... 20 of the paper book, which is as under : 3.4 we have carefully considered the submissions of the learned representatives of the parties and the orders of the authorities below.we have also considered the details as are given in respect of the exports made by ..... 20 of the paper book. ..... 33 of the paper book to substantiate his submission. ..... 31 to 32 of the paper book. .....

Jai Mica Supply Co. (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)86ITD96(Kol.)

..... " the learned author has further pointed out that for commercial purposes, natural mica may chiefly be divided into the following categories : (1) processed mica; (2) fabricated mica; (3) micanite or built-up mica; (4) mica paper or reconstituted mica; (5) ground mica the learned author has further pointed out that processed mica for commercial purposes is classified in four different forms on the basis of thickness and quality, such as--(a) block mica, (b) thin ..... clear that the process involved in the goods exported by the assessee does not bring into existence of any goods recognized as something different than mineral in the commercial world.fabricated mica, silvered mica, mica paper, reconstituted mica and ground mica are nothing but different varieties or different quality of natural mica. ..... (v) mica blocks, mica splittings, mica condenser films, mica powder, micanite, silvered mica, punched mica, mica paper, mica tapes, mica flakes. ..... other items are mica splittings, mica condensor films, mica powder, micanite, silvered mica, punched mica, mica paper, mica tapes, mica flakes. ..... the assessee had furnished some specimen bills which have also been placed before the tribunal in the paper book marked as annexure 'b'. ..... , 1955 (a copy of which is also filed before us at paper book page nos. ..... 1 and 2 of the paper book) while passing the impugned order, the cit did not deal with the above contentions. .....

Parasmani Investment Co. (P) Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)85ITD133(Kol.)

..... since papyrus paper limited had already gone under board for industrial and financial reconstruction, the loan must be considered as having become unrealisable. ..... the assessee has claimed that there was an agreement between the appellant and s/sri sanjiv taneja and vijay kumar surana, copy of the same is placed in the paper book. ..... papyrus paper limited whatever might have been the ultimate intention behind the loan. ..... papyrus paper limited. ..... the assessing officer discusses in this connection that the past records show that the papyrus paper ltd. ..... papyrus paper ltd. ..... papyrus papers ltd. ..... (10) for that learned commissioner (appeals) was wrong in holding that irrecoverable money from papyrus papers ltd. ..... papyrus papers ltd. .....

Reliance Jute Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)80ITD449Cal

..... on perusal of documents placed at pages 71 to 92 of the paper book filed by the assessee before the tribunal, it is found that the respective promisees have raised bills for the difference of rate on settlement of the contract showing therein the reverse transaction of selling the goods ..... we have also gone through the paper book filed by the assessee wherein details of advertisement expenses are given. ..... we have also perused the papers placed on record being filed by the assessee. ..... 2 of the paper book filed by the assessee before the tribunal. .....