Court : Kolkata
Reported in : AIR1974Cal75,77CWN839
..... nabadwip chandra dutta. on the question of service of notice we do not think that the decision of the judicial committee would have any application to the law which now stands amended and particularly in view of the calcutta amendment added as order 21. rule 22 (3). so far as the decisions of the patna high court are concerned, no such ..... interfere'. 12. mr. dutta however, has sought to meet this point on an argument that these are decisions on question raised under section 34 of the indian arbitration act. we think, the proposition laid down by the supreme court is one of principle although it was expressed on the facts of those cases while construing section 34 of ..... the indian arbitration act. in our opinion, the same principle will apply in a matter, as in the instant case, where the executing court is left with a discretion to issue or .....
Tag this Judgment!Court : Kolkata
Reported in : [1974]97ITR55(Cal)
..... of prohibition restraining the respondents to forbear from giving any effect to the said notice. the respondents would, however, be at liberty to proceed according to law'. that order allowing the reliefs prayed for in an application under article 226 of the constitution arose in the following circumstances :the respondent before us, calcutta ..... chromotype (private) ltd., is a company incorporated under the indian companies act and carries on business, inter alia, as manufacturers of playing cards, printers and lithographers. the assessment of the total income for the year 1960-61, ..... the income-tax officer. that is not sufficient disclosure because the learned counsel for the revenue relied on the explanation to section 147 of the act which provides that production before the income-tax officer of account books and other evidence from which material evidence could with due diligence has been .....
Tag this Judgment!Court : Kolkata
Reported in : [1974]95ITR527(Cal)
..... or a relevant bearing to the formation of the belief and are not extraneous or irrelevant to the purpose of the section. the income-tax officer would be acting without jurisdiction if the reason for his belief that the conditions are satisfied does not exist or is not material or relevant to the belief required by the section ..... assessee income has escaped assessment to the extent of rs. 50,000 (approximately). i therefore propose to reopen the assessment under section 147(a) of the income-tax act, 1961. '7. it appears from the reasons recorded that the belief was sought to be formed that there were certain inaccurate particulars given and some of the persons ..... year 1961-62. it was pointed out in the said letter that the conditions precedent for assumption of jurisdiction under the provisions of section 147 of the new act had not been satisfied and the income-tax officer had absolutely no materials on which he had reasons to believe that the respondent-company's income had escaped .....
Tag this Judgment!Court : Kolkata
Reported in : 77CWN926,[1974]93ITR489(Cal)
..... made an order of seizure on 6th september, 1963, under section 110(3) of the customs act, 1962. the first authorisation by the assistant collector of customs was granted under rule 126-l(2) of the defence of india (amendment) rules. the collector of customs made an order of seizure on 6th september, 1963, and thereafter ..... authorities to return the silver tothe petitioner, the allahabad high court held that the warrant of authorisation issued by the commissioner of income-tax could not in law includethe authority to search for and seize goods already with the assistantcollector of customs and central excise. that case, therefore, does nothelp the appellants in any ..... taxact. the facts of that case were that three motor vehicles belonging to therespondent were confiscated in 1947 by the customs officer for the allegedviolation of customs laws. the order of confiscation was ultimately setaside in 1952 and the vehicles were ordered to be returned to the respondent. the vehicles were kept in an .....
Tag this Judgment!Court : Kolkata
Reported in : [1974]95ITR610(Cal)
..... behalf of the appellant, contended that the learned judge erred in holding that there were sufficient reasons for issue of a notice under section 148 of the income-tax act, 1961. according to mr. pal, the income-tax officer has not disclosed any reasons for his belief that the income had escaped assessment and conditions precedent for ..... assumption of jurisdiction under section 148 of the income-tax act, 1961, had not been satisfied. the learned trial judge should have quashed the said notice by a writ of mandamus. mr. pal relied upon the decisions of ..... before the trial court. at the time of hearing the department wanted to rely upon a statement in response to the summons under section 131 of the income-tax act, of one shri girdhari singh, whose business had been closed on and from 31st march, 1965. that statement was produced before us. the said statement, however, .....
Tag this Judgment!Court : Kolkata
Reported in : [1973]32STC368(Cal)
..... was repealed by section 8 of the amending act, proceedings commenced or action taken under the act were deemed to have been taken or commenced under the act as amended by the amending act. the presidential act was thereafter replaced by the west bengal taxation laws (amendment) act, 1969 (west bengal act no. 25 of 1969) and the ..... definition of business as appearing in section 4 of the presidential act was reenacted by section 4 of the amending act with retrospective operation. ..... petitioner has confined his argument mainly to the validity of the retrospective operation of the west bengal taxation laws (amendment) act, (hereinafter referred to as the amending act). it is contended that section 4 of the amending act in so far as it introduces the definition of business by inserting section 2(1a) in .....
Tag this Judgment!Court : Kolkata
Reported in : [1975]101ITR477(Cal)
..... the income-tax appellate tribunal in its appeal for the assessment year 1956-57, contending that the profit which was the subject-matter of taxation under section 10(2)(vii) of the indian income-tax act, 1922, for the assessment year 1956-57 was not liable to by taxed in the said assessment year. the tribunal came to the ..... the eastern coal company for the assessment year 1956-57, accounting year being 1st of october, 1954, to 30th of september, 1955, was completed. the assessee offered for taxation the said sum of rs. 62 lakhs for the said assessment year and was accordingly taxed under section 10(2)(vii) of the indian income-tax ..... whether it was to give effect to any finding or direction. as mentioned hereinbefore the tribunal following the decision of the supreme court given under the provisions of the 1922 act in the case of income-tax officer, 'a' ward, sitapur v. murlidhar bhagwan das subsequently deleted the direction contained in the appellate order as indeed specific direction .....
Tag this Judgment!Court : Kolkata
Reported in : 78CWN824,[1975]98ITR397(Cal)
..... -section (7) of that section being reckoned from the date of the final order passed in the case of the firm.'7. plainly this provision authorises amendment of an order of assessment where the assessment had earlier been completed. therefore, the distinct implication is that completion of the assessment had earlier been made byan ..... made under section 141, the income-tax officer allowed his authority to assess to lapse and get barred by expiry of the time limit prescribed by the act. while the income-tax officer thought 'no assessment' is completion of the assessment, the learned additional commissioner was of the view that the provisional assessment ..... rs. 5,149.65 being the tax already paid. against the aforesaid order of assessment the petitioner preferred a revision petition under section 264 of the act raising an objection that the entire proceeding for recomputation by the income-tax officer is without jurisdiction. according to the petitioner there being no completed assessment earlier .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal261
..... and second suit), briefly, in the following circumstances. in the first suit the plaintiff-respondents prayed for declaration of their title and recovery of possession on subsequent amendment of the plaint and for injunction and other necessary reliefs regarding certain lands which they purchased from one abinash chandra maity respondent no. 3 in the present appeal ..... of mis-joinder and non-joinder of parties the trial court held that the respondent no. 2 could not have jointly filed the suit and accordingly on amendment of the plaint jamini was expunged from the category of the plaintiff in the first suit. in the result the learned trial court decreed the first suit ..... the essence of the contract must depend on the facts and circumstances of each case having regard to the provisions of section 25 of the indian contract act. it is well-established that indention of the parties together with the surrounding circumstances has got to be looked into to ascertain whether the parties intended that .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal187
..... it is stated that investigation revealed that at no material time had any of the authorities of asutosh college or any of the other two colleges submitted any alleged amendment of rules of asutosh college i.e., the society, to the registrar of societies. the authorities of the group of colleges claimed that in july, 1946, the ..... 10, 1973, requested the petitioner to furnish certain particulars in view of the fact that the petitioner in his letter dated 3-2-1970 referred to the subsequent amended rules. the petitioner replied to the said letter on 18-9-1973 wherein he requested the inspector of colleges to allow sufficient time to give a considered report thereafter ..... that as members of the governing bodies of the said three colleges were not validly appointed and as such they had no authority or competence in accordance with law to act as members of the governing bodies of the said 3 colleges and to administer the affairs of the said colleges.4. four preliminary objections wore raised by .....
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