Court : Kolkata
Decided on : Jul-26-2006
Reported in : (2007)212CTR(Cal)72
..... . the impugned order is set aside and quashed.32. this order will, however, not prevent the respondent authorities from issuing a fresh order of transfer under section 127 of the income-tax act, 1961, transferring the case of petitioner no. 2 to mumbai in the event any real nexus is found between any articles or documents found in the residence of petitioner no ..... related with pioneer industries ltd., or its group concerns.13. on march 20, 2006, however, the petitioners received an order dated march 7, 2006, under section 127(2) of the income-tax act transferring the cases, inter alia, of petitioners nos. 1 and 2 from kolkata to mumbai with immediate effect. by the said impugned order, the case of one m/s. j ..... months after the search and impounding of documents, the petitioners received identical notices dated february 23, 2006, with regard to the proposal to transfer the income-tax files of the petitioners to mumbai under section 127 of the income-tax act.9. by two several letters both dated february 28, 2006, the petitioners objected to the transfer and requested a week's time for detailed ..... , kolkata, being respondent no. 1, issued in exercise of powers under section 127(1) and (2) of the income-tax act, 1961, transferring the case of, inter alia, the two petitioners to the deputy commissioner of income-tax, central circle 22, mumbai, under the commissioner of income-tax, central, mumbai.2. petitioner no. 1 is a private limited company incorporated in the state of west bengal. the .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-05-2006
Reported in : (2006)1CALLT577(HC),2006(1)CHN557,147STC252(Cal)
..... , remove or deal with the seized articles except with the previous permission of the authorized officer. this may be called deemed or constructive seizure as provided in section 132 of income-tax act, 1961. but in order to constitute seizure the person form whose possession the goods are seized must have prior actual and physical possession of the goods.20. whenever the authorities ..... higher level in the state of mind. in fact, a distinction was made between the reasons to believe and reasons to suspect by the supreme court in the case of income tax officer -i, ward district vi v. lakhmani mewal das reported in : 103itr437(sc) . by construing the words 'reasons to believe' the learned judges of the supreme court in lakhmani ..... mere subjective process. the courts have held that this entertainment of belief must be on relevant facts and within the limits prescribed by the statute. in sheo nath singh v. income tax commissioner, calcutta reported in : 82itr147(sc) , the supreme court held that the belief as suggested by the words 'reasons to believe' must be the belief of an honest and ..... petitioner. on these facts one consignment of 20 boxes was released and the other consignment was seized in exercise of the power under section 70 of the west bengal sales tax act from the alleged possession and custody of sri ashoke das.15. it cannot be disputed that sri ashoke das had no custody over the goods. therefore, this factual assumption is .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-03-2006
Reported in : (2006)206CTR(Cal)532,286ITR453(Cal)
..... , j.1. both these appeals involve a common question of law. however, the facts in both these appeals are singular in their respective characteristics. applicability of section 281 of the income-tax act, 1961, as well as rule 11 of the second schedule was called in question in these two appeals.facts of the case:jaymac2. jaymac india p. limited (hereinafter referred to ..... expressing his inability to pay further instalments, offered his properties (not circus avenue, kolkata), for sale so that the balance tax liabilities could be paid off. during this period the respective wives were assessed under the income-tax act as well as under the wealth-tax act wherein the circus avenue property was shown as their property.6. on june 3, 1988, sk. barkatullah died leaving ..... as 'jaymac india'), had assessed dues on account of income-tax for the assessment years 1982-83, 1983-84 and 1984-85. jaymac india entered into an agreement for lease with orient beverages limited on llth floor of the premises no ..... transfer of property act, 1882, are pari materia and the section is declaratory in nature. the provision was a mere prelude to the transfer for recovery of tax and the rights of the parties were not in any way affected. it was also observed that by introduction of section 281 no power or jurisdiction was conferred conclusive upon the income-tax authorities.(v) george .....Tag this Judgment!
Court : Kolkata
Decided on : May-11-2006
Reported in : (2006)3CALLT645(HC)
..... petitioner, that would not have amounted to relinquishment of tenancy, though it might have been a case of assignment. besides no provision of the income tax act, 1961 empowered the appropriate authority to go into the validity of the agreements for declaring them genuine or void. in this context the decision ..... the order dated november 6th, 2003, and that, in any case, within the period fixed by the provisions in section 269ud of the income-tax act, 1961. his contention is that the period of limitation was to be counted from the date at which the certified copy of the order dated ..... upon the petitioner and the private respondents to explain why the property should not be purchased in terms of provisions in section 269ud(1) of the income-tax act, 1961. the petitioner submitted his explanations on january 2nd, 2004. the appropriate authority fixed the hearing of the matter for february 5th, 2004. ..... petition no. 5508 of 1987; a stay order was made.3. challenging the validity of the provisions of chapter xxc, inserted in the income-tax act, 1961 by the finance act, 1986, civil writ petition no. 2821 of 1986 (c.b. gautam v. union of india and ors.) was filed before the ..... agreement submitted the requisite statement in form 37-i before the appropriate authority. by the pre-emptive purchase order under section 269ud(1) of the income-tax act, 1961 dated november 19th, 1987 the appropriate authority ordered purchase of the property by the central government for rs. 11,10,000/-. feeling aggrieved .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-03-2006
Reported in : 2006(4)CHN414
..... and illegal. 45. the controversy in the case of beharilal jaiswal (supra,) arose on rejection by the income-tax authorities and application for registration of partnership firm under section 185 of the income-tax act for carrying on liquor business. it was held in this case that the constitution of the firm without ..... the issue of tenancy, but having regard to the ratio of the decision of the hon'ble supreme court in the case of commissioner of income tax v. g.s. mills (supra), i am satisfied that the partnership between samarendrajit shaw and the defendant stood dissolved on the death of the ..... the firm has vested in the defendant as proprietorship business.46. the decision of the hon'ble supreme court in the case of commissioner of income tax, patiala v. rangila ram (supra) related to the question of partnership in liquor business. it has been held in this case:the basic ..... permission from the state excise authorities was illegal. the hon'ble supreme court found such partnership agreement, in the absence of permission from excise authorities, would be illegal.46. the case of commissioner of income tax ..... v. g.s. mills (supra) also dealt with this point, and the business involved there did not relate to liquor. this is how section 42(c) of the partnership act has been construed in this authority:section 42(c) of .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-07-2006
Reported in : 2007(3)CHN625
..... co. ltd. (supra), a learned single judge of this court was considering a writ application preferred against an order passed by the tribunal in appeal under the provisions of the income-tax act, 1961. according to the learned single judge, the tribunal could not recall the entire order and, therefore, such order was passed without jurisdiction and in such a situation, alternative remedy ..... her order. in that context, the division bench held that a reference lay from an order under section 254(1) or final orders made under section 254(2) of the income-tax act, 1961. in the latter case, according to the division bench, the order which might be the subject-matter of a reference under section 256(1) will only be an order ..... under section 33(4) of the act and that was the final order; all other orders previously passed by it will be the interlocutory orders and could ..... be of any assistance in interpreting the scope of the new section 130 of the act.17. in the case of munna lal and sons (supra), the division bench of the allahabad high court was considering the scope of reference under section 66 (1) of the indian income-tax act, 1922. in that context, it was held that there could be only one order .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-28-2006
Reported in : 2006(4)CHN45,(2006)205CTR(Cal)370,285ITR506(Cal)
..... the company not in the field where tea is grown. hence, no part of such income would be termed as agricultural income.21. under section 3 of the income-tax act, income-tax was defined as a tax on the income of the previous year and it could not take into account any income for the earlier years to be tagged with it.22. the state has no power to ..... relying on mrs. bacha f. guzdar case : 27itr1(sc) was not the correct proposition of law. under rule 8 of the income-tax rules the net income of the tea companies for the purpose of the income-tax act is 40 per cent, of the total income meaning thereby 'x' company having various industrial and commercial activities except tea growing and manufacturing would have to pay ..... ashim kumar banerjee, j.facts and controversy:1. altogether four writ petitions were filed calling in question the provision of section 115-o of the income-tax act, 1961 (hereinafter referred to as 'the said act of 1961'). the writ petitions were dismissed by the learned single judge by judgment and order dated september 20, 2001, reported in jayshree tea and industries ltd. v. union ..... impose tax on any tea company as agricultural income beyond 60 per cent, of the total income.our view on .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-14-2006
Reported in : (2007)207CTR(Cal)484,286ITR518(Cal)
..... banerjee, j.subject controversy:1. both the appellants were assessees under the income-tax act, 1961 (hereinafter referred to as the said 'act'). by virtue of the order of the appellate authority being the commissioner of income-tax (appeals) they got the refund of a part of the tax paid and/or deposited through tax deducted at source (tds). subject controversy was with regard to payment of ..... is that nobody is entitled to interest as a matter of right and the assessing officer under the income-tax act cannot be called upon to pay interest in violation of the provisions of the said act. the court can only direct the assessing officer to act in accordance with law and/or to follow the provisions of law and without any specific provisions of ..... of the tax chargeable on the total income returned by the assessee.243. (1) if the assessing officer does not grant the refund,-(a) in any case where the total income of the assessee does not consist solely of income from interest on securities or dividends, within three months from the end of the month in which the total income is determined under this act, and ..... of the appellate assistant commissioner. his lordship explained that in case there was no appeal the regular assessment would be the assessment by the income-tax officer, however, when there was an appeal the order of reassessment so passed by the income-tax officer in terms of direction of the appellate authority would be the date of regular assessment.(ii) modi industries ltd. v .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-17-2006
Reported in : 2006(3)CHN316
..... be accepted in the facts and circumstances of this case as the judgment relied upon by the learned counsel deals with the interpretations of the income-tax act qua the partnership act. in the instant case we are concerned with the right of a landlord qua his tenants in the context of a rented premises which formed ..... to the effect the suit was hit by section 69(2) of the partnership act, is correct.22. learned counsel for the appellants relied upon the judgment of the supreme court passed in the case of malabar fisheries co. v. commissioner of income tax kerala reported in : 120itr49(sc) in support of his contention that ..... . the principle attack to the suit was that the same was not at all maintainable, being hit by the provisions of section 69(2) of the partnership act. the contesting defendant however admitted that the partnership firm 'm/s. r.n. sur and n.c. biswas' was the tenant in respect of room no ..... given hereunder, we proceed to also hold that the suit was hit by the provisions of section 69(2) of the partnership act.16. section 69(2) of the partnership act reads as follows:no suit to enforce a right arising from a contract shall be instituted in any court by or on behalf ..... the subject-matter of the tenancy. for the same reason, the judgment of the supreme court passed in the case of bacha f. gujdar, bombay v. commissioner of income-tax .....Tag this Judgment!
Court : Kolkata
Decided on : May-08-2006
Reported in : (2007)211CTR(Cal)569,286ITR423(Cal)
..... the hon'ble first court has dismissed the writ application filed by the writ petitioner challenging the order of the commissioner of income-tax dated december 27, 2005, made under section 127 of the income-tax act, 1961 (hereinafter rejected to as 'the said act').2. the ground on which the order is challenged is that no reason was disclosed by the authorities in the show ..... from the office of m/s. b. c. purohit and company. in order to have a thorough and co-ordinated investigation the assessee's case with the assistant commissioner of income-tax (central), circle 3, jaipur. therefore, in our opinion, the said reason is a good reason.8. in these circumstances, we do not find any reason to interfere with the order ..... , contended that non-disclosure of reason in the show-cause notice amounted to denial of reasonable opportunity of hearing as contemplated under the provisions of section 127 of the said act. he further relied upon the decisions reported in chotanagpur industrial gases p. ltd. v. ctt : 233itr377(cal) and ajantha industries v. cbdt : 102itr281(sc) in support of his ..... ]155itr344(cal) .7. after hearing learned counsel and also after considering the decisions cited before us and further the decisions reported in jharkhand mukti morcha v. cit : 225itr284(patna) and madhav sharan agrawal v. cit : 221itr809(all) , we are not in agreement with the submission made by mr. chatterjee that the said show-cause notice is without giving any reason .....Tag this Judgment!