Court : Kolkata
Decided on : Jun-14-2010
..... income tax act 1961?2. whether on facts and circumstances of the case the income tax appellate tribunal was right in law for not passing any order on cross objection on the points of initiation of proceedings under section 147 ..... in these appeals is whether in the facts and circumstances of the case the tribunal was right in law in holding that section 3(1)(f) of the income tax act is applicable on the 'association of persons' born from the joint-venture agreement instead of right section i.e. section 3(1)(b) of the ..... on the following question:whether on facts and circumstances of the case the tribunal was right in law in holding that section 3(1)(f) of the income tax act is applicable on the association of persons born out of joint-venture agreement instead of right section i.e. section 3(1)(b) of the ..... following two questions:1. whether on facts and circumstances of the case the tribunal was right in law in holding that section 3(1)(f) of the income tax act is applicable on the association of persons born out of joint-venture agreement instead of right section i.e. section 3(1)(b) of the ..... income tax act 1961?5. the facts giving rise to filing of these two appeals may be summed up thus:1) the assessee is a private trust created under the .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-10-2010
Reported in : 2010(175)LC79(Calcutta)
..... question before the supreme court was whether the assessee's business of hatcheries was production or not for the purpose of availing of investment allowance under the income tax act, 1961. in that case the supreme court held that the assessee did not contribute to the formation of chicks. the formation of chicks was a ..... product as prawn feed on this basis is not reasonable. in deducing the above principle i have taken a lot of guidance from the case of commissioner of income-tax v. venkateswara hatcheries (p.) ltd. reported in : (1999) 237 itr 174 sc (supra).16. therefore, in the circumstances there has to be a ..... completion of assessment.discussion and reasons:8. the goods are classified according to their description, in the schedules appended to the said act. this classification is made because according to the act different kinds of goods are exigible to different rates of duty. a particular use of the goods may also be suggested in ..... are classified as 'prawn feed' the applicable head for charging customs tariff is 2309.90 under the customs tariff act 1975. according to customs it would fall under the heading 0511.99 under the said act, and were not 'prawn feed' at all. these cysts had to be incubated in controlled temperature and oxygen ..... i.p. mukerji, j.1. this writ challenges a final order dated 2nd march 2006, passed by customs, excise and service tax appellate tribunal, ezb. this final order was passed by a majority of 2:1.2. this writ application was moved before the court .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-24-2010
..... . gedore tools india private limited reported in (1980) 126 itr 673 while discussing the same in the context of the language mentioned in section 80j the present income tax act came to conclusion at page 677 of the report that mere fact that the second unit manufactures some of the items which were manufactured by the first unit, does not ..... learned tribunal allowed the appeal filed by the revenue, in relation to assessment year 2005-06, thereby reversed the judgment and order of cit (appeal) disallowing exemption under section 10a of the income tax act, 1961 (hereinafter referred to as the said act). the fact of the case as it appears from the record is shortly put hereunder. the appellant, an individual at the relevant ..... inasmuch as it adopted a wholly erroneous approach in interpreting the provisions of subsections (2) and (5) of section 10a of the income tax act, 1961, and in denying the assessees claim for exemption from tax under section 10a of the said act in respect of the profits and gains of rs.19,99,084/-, derived by her new industrial undertaking, set up at falta ..... year 2005-06, and, in that view of the matter, in arbitrarily reversing the order passed by the commissioner of income tax (appeals) xix, kolkata, whereby such exemption was allowed? 2. whether on a correct interpretation of section 10a of the income tax act, 1961, the tribunal substantially erred in law in holding that the assessee shifted/transferred her existing business from non-sez area .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-31-2010
..... cwn 594 added its own authority to the above proposition of law. it said that the decision of the supreme court should be confined to the income tax act only. it added another test to those laid down by the supreme court in its above judgment. if a question of law was neither raised before ..... order. this point has to be gone into before proceeding further with the appeal on merits. an appeal under the income tax act, 1922, went up to the supreme court. the language of the said act was identical, to section 10f, namely, that an appeal lay from any question of law arising out of such order ..... . when does a question of law arise from the order? in that case, commissioner of income-tax, bombay v scindia steam navigation co. ltd. reported ..... submitted that the applicants o.p. tantia group have all along contended that m/s. singhi & co., the statutory auditors of the company will not act independently and fairly in carrying out the audit of besco ltd. in view of the close personal relationship of its senior partner shri pradeep k. singhi with ..... amongst the two groups. the opt group filed petitions no. 36 and 37 of 2005 before the company law board under section 397/398 of the companies act 1956. to effect the division, it seems, an expert was required to value the assets, estimate the liabilities, prepare the accounts and divide the assets .....Tag this Judgment!
Court : Kolkata Appellate
Decided on : Nov-26-2010
..... . the petitioners husband, convicted of offences punishable under s.302/34 ipc on august 10, 2006 and serving a life sentence, applied for his release under provisions of the prisoners act, 1900 read with the west bengal prisoners (temporary release) rules, 1956 for 30 days. 3. the superintendent of alipore central correctional home where the convict was lodged forwarded the application ..... been transmitted to the government. since nothing happened after august 31, 2010, the petitioner has brought this petition. referring me to s.31a of the prisoners act, 1900 inserted by the prisoners (west bengal amendment) act, 1955 mr bandyopadhyay, counsel for the petitioner, has argued that when all the statutory conditions were satisfied for temporary release of the convict, the respondents should .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-29-2010
..... . it is now a settled law that there cannot be any waiver of fundamental right guaranteed under article 14 of the constitution of india. (see: basheshar nath v. commissioner of income-tax, delhi and rajasthan and anr. model knitting industries ltd., interveners reported in : air 1959 sc 149.)17. thus, there was no valid reason for not granting interest for the pre ..... -arbitrariness is a significant facet. there is no unfettered discretion in public law: a public authority possesses powers only to use them for public good. this imposes the duty to act fairly and to adopt a procedure which is 'fairplay in action'. due observance of this obligation as a part of good administration raises a reasonable or legitimate expectation in every ..... rules. therefore, the silence maintained by the employer in such a situation amounted to fraud on its part. as pointed out in illustration (b) to section 17 of the contract act, if it becomes a duty of a father to disclose the defect of the horse proposed to be sold to his just grown up daughter, in the same manner, it ..... active concealment of a fact by one having knowledge or belief of the fact;(3) a promise made without any intention of performing it;(4) any other act fitted to deceive;(5) any such act or omission as the law specially declares to be fraudulent.explanation.-mere silence as to facts likely to affect the willingness of a person to enter into .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-06-2010
..... res judicata applicable. if any authority is needed, reference may be made to the judgment in the case of maharana mills pvt. ltd. vs. income tax officer, porbunder reported in air 1959 sc 881. therefore, this submission of the learned advocate for the petitioner is rejected. considering that the petitioner ..... natural justice must depend on the facts and the circumstances of the case, the nature of the inquiry, the rules under which the tribunal is acting, the subject matter to be dealt with, and so forth. 87. in ecil v. b. karunakar this court noticed the existing law and ..... know them, the watch committee could reasonably have decided to forfeit the appellants pension rights, but i could not hold that they would have acted wrongly or wholly unreasonably if they had in the exercise of their discretion decided to take a more lenient course. 86. expanding this principle further ..... learned judge should have held that in running a business under the name and style of sree sree mahananda brahmachari seva pratisthan the defendant was acting in violation of the terms of tenancy. on considering the materials as placed before the hearing officer, annual valuation ultimately was determined. hence we ..... been any enhancement of rent or in the additional and alternation in the subject premises. as such as per the provisions of the said act the municipal authorities was intended to enhance the annual valuation of the subject premises by 20% upto the existing annual valuation. learned advocate appearing .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-22-2010
..... disposing of the said bail application the learned judge in his order observed as follows;thus, this court is convinced at least prima facie that this defactocomplainant has evaded service tax, income tax and sales tax which will penalty and interest both for the central and state government. hence, sent the relevant portion of this order to the commissioner of ..... income tax, commissioner of commercial taxes and the assistant commissioner, service tax s.i.v. wings, calcutta by fax/special messenger for necessary action as the concerned authority may deem fit and proper.the petitioner invoking section 482 of the code ..... learned court below while disposing of an application for bail on the submissions made on behalf of the accused shall come to a conclusion that the defacto-complainant has evaded tax and opined that the steps against him be taken by the concerned authority.accordingly, i am of the opinion this is a fit case where the inherent jurisdiction of this ..... superintendent of police, central bureau of investigation, anti corruption branch against two officers attached to the s.i.v. wings, commissionerate of service tax department, government of india alleging commission of offences punishable under the prevention of corruption act, whereupon the r.c. case no. 20 of 2008 was registered and c.b.i. took up the investigation. the said case gave .....Tag this Judgment!
Court : Kolkata
Decided on : May-18-2010
Reported in : AIR2011SC1254
..... industries development corporation ltd. and anr. v. jahan khan reportedin 2008(1) slr 5; power of high court under article 226 11. dwarika nath v. income tax officer, special circle d reported in : air 1966 sc 81; 12. controller and auditor general of india v. k.s. jagannathan reported in : 1986( ..... issuing notice under the provisions of the code. mr. bandyopadhyay contends that if no criminal case was registered against rizwanur, the police authorities acted arbitrarily and with mala fide intention in repeatedly calling him in lal bazar for the purpose of breaking the matrimonial relationship between the couple ..... ? is respondent no. 3 responsible in any manner? (iv) did any of the city police officers (respondents 5, 7, 8 and 9) act ultra vires in discharge of official duties? (v) whether investigation conducted by the state police agencies was in accordance with law? (vi) whether the ..... indian penal code as also recommendation of departmental action. the findings of cbi were wholly without jurisdiction, ultra vires the delhi special police establishment act, null and void and completely beyond the activities required to be carried out by the cbi in terms of the order dated 16th october, ..... from the factual matrix of the instant case, it is crystal clear that although the deceased boy and priyanka married under the special marriage act, 1954 and both of them started conjugal life at the residence of the petitioners after giving intimation regarding the marriage to the concerned police .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-14-2010
..... the plaintiffs by the defendant no. 2.16. the partners of the said contractors were duly assessed in respect of the said flat by the income tax authorities for the financial year 1979-80.17. in the meantime and on or about 7th may, 1979, the superintendence company of india (private) ..... also admitted in cross-examination, that he received the list of lawful occupants of the building from the western building corporation on which he acted without raising any dispute by referring the genuineness of the list to the court which appointed him. those circumstances are also sufficient to accept ..... right and earlier possession. order of possession in a proceedings under section 6 of the specific relief act is neither appealable nor is such order binding in subsequent suit between the parties or their representatives. therefore, the said decision is inconsequential in ..... process of law are required to be proved. even after getting an order of recovery of possession under section 6 of the specific relief act, the plaintiffs may lose possession by virtue of decree passed in a subsequent suit filed by the defendant of that proceedings based on better ..... in the year 1985, the suit filed by the plaintiffs was well within the period of limitation as prescribed in article 64 of the limitation act. the learned single judge, consequently, granted a decree for recovery of possession in favour of the plaintiffs and further directed enquiry into ascertaining .....Tag this Judgment!