Court : Kolkata
Decided on : Nov-09-1967
Reported in : [1968]69ITR631(Cal)
..... it was necessary that income-tax officers should be armed with sufficient power to remedy the evil. i respectfully agree with the observations of the learned judges mentioned above. i shall, however, revert to this contention of the learned advocate-general later in this judgement.the learned advocate-general next proceeded to ..... were forged to prove that transferable specific delivery contracts were duly registered by the exchange. written complaints were received by the department that the petitioners were acting in collusion and in conspiracy with other for diverting profits. it is on these materials, the learned advocate general argued that the commissioner of income ..... barium chemicals limited v. company law board. in that case the supreme court considered that the effect of clause (b) of section 237 of the companies act, 1956. clause (b) leaves the direction of an investigation to the subjective satisfaction of the central government. after considering the question with the intention of .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-28-1967
Reported in : 1970CriLJ529
..... john brown reported in 1960 a.c. 432, at p. 442 of the said report, certain passages in the summing up of mr. justice abbot, the trial judge, have been given as follows: 'gentlemen, throughout the centuries of civilisation crimes have repeatedly been committed without any apparent or discoverable motive. theft is one of the ..... circumstances. under section 105 of the evidence act, read with the definition of 'shall presume' in section 4 thereof, the court shall regard the absence of such circumstances as proved unless, after considering the ..... beyond reasonable doubt that the accused caused death with the requisite intention described in section 299, of the penal code. but under section 105 of the evidence act the burden of proving the existence of circumstances bringing the case within the exception lies on the accused; and the court shall presume the absence of such .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-05-1967
Reported in : AIR1968Cal503,72CWN218,[1968]69ITR833(Cal)
..... to the amount of foreign income included in the pakistan assessment, and this alone falls to be considered.12. for the reasons aforesaid, we find that the learned judge in the court below has rightly quashed the assessment. the income-tax officer will accordingly proceed to recalculate the abatement on the principles indicated in our judgment.13. the ..... 4. it is necessary now to come to the facts of this case. a bank called the imperial bank of india was constituted under the imperial bank of india act (act 47 of 1920) and took over the undertaking of the then existing presidency banks at bombay, madras and calcutta. the said imperial bank of india, had numerous ..... bank of india for the year 1947-48. in that year, the said imperial bank of india was resident both in india and pakistan. consquently, under the said act, the income accruing in both the countries, together with foreign income outside the countries were included in the 'world income' of the assessee. we are concerned in this .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-20-1967
Reported in : AIR1968Cal296,1968CriLJ759,73CWN1
..... of the advisory committee (the present respondent) had no control over the paper or did not shape its policy and it is difficult to agree with the learned judge's view that in spite of being the proprietor and a member of the advisory committee he had no opportunity of influencing the publication of the defamatory matter'5. ..... the impugned publication by virtue of their office as members of the board of editors it was held that the editor registered under the press and registration of books act by virtue of the presumption that section 7 thereof carries against him would undoubtedly be liable for publication of the defamatory article, but the some presumption will not ..... of west khandesh in the state of bombay. the trying magistrate framed a charge against the editor registered under section 7 of the press and registration of books. act and discharged the three other members of the board of editors. this order of discharge having been confirmed by the high court, the matter went up to the .....
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