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Calcutta High Court

Sec. 271(1)(c ), Section 271

Calcutta H.C : Was the Tribunal justified, legally or otherwise, in disposing of the appeal by ignoring the contention of the applicant that no proper opportunity of being heard in the matter of penalty proceedings was allowed by the IAC ?

Avijit Das / March 21, 1989

High Court Of Calcutta Girdharilal Soni vs. CIT Section 271(1)(c) Asst. Year 1968-69 Suhas Chandra Sen & Bhagabati Prasad Banerjee, […]

Section 154, Section 32

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the mistake sought to be rectified by the ITO was not a mistake which was apparent from the record within the meaning of s. 154 of the IT Act, 1961 ?

Avijit Das / March 13, 1989

High Court Of Calcutta CIT vs. Indian Steel And Wire Products Ltd. Sections 32, 154, Rule APPENDIX I, PART I,

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on a correct interpretation of the deed dt. 26th Sept., 1970, the Tribunal was right in law in holding that a valid trust came into existence by the said deed dt. 26th Sept., 1970, and the property bearing No. 37/1, Jatindra Mohan Avenue, Calcutta, belonged to the Ganapatrai Sagarmull Charitable Trust and in deleting Rs. 14,384 (asst. yr. 1973-74) and Rs., 14,870 (asst. yr. 1974-75) representing income of the said property from the assessments in the hands of the assessee for the asst. yrs. 1973-74 and 197475 ?

Avijit Das / March 8, 1989

High Court Of Calcutta CIT vs. Ganapatrai Sagarmal Section 11 Asst. Year 1973-74, 1974-75 Suhas Chandra Sen & Bhagabati Prasad

Calcutta H.C : Whether, on the facts and in the circumstances of the case and in view of the provisions of the Companies Act, 1956, relating to the accounts of a company, the Tribunal was right in holding that the change by the assessee of its method of accounting from the mercantile system to the cash system was allowable subject to the conditions laid down by the Tribunal ?

Avijit Das / March 3, 1989

High Court Of Calcutta CIT vs. Bikaner Trading Co. Section 145 Asst. Year 1971-72, 1972-73 Suhas Chandra Sen & Bhagabati

Section 210, Section 271, Section 273

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that in computing the penalty leviable under s. 271(1)(a) of the IT Act, 1961, the two sums of Rs. 8,433 each paid on December 30, 1970, and March 29, 1971, respec tively, should be construed as ‘sums paid in advance under Chapter XVII-C’ within the meaning of the Explanation to cl. (i) of the said section ?

Avijit Das / March 3, 1989

High Court Of Calcutta CIT vs. Surajbhan Mahawar Sections 210, 271(1), 273(a) Asst. Year 1971-72 Suhas Chandra Sen & Bhagabati

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in allowing the assessee to rely on and in relying on the books of account of the assessee and the memo and voucher which were produced before the Tribunal for the first time ?

Avijit Das / March 2, 1989

High Court Of Calcutta CIT vs. Bengal Jute Mills Co. Ltd. Section 254 Asst. Year 1951-52 Suhas Chandra Sen &

Calcutta H.C : The sum of Rs. 1,68,885 is not the income of the assessee from undisclosed sources for the asst. yr. 1968-69 and whether such finding is otherwise unreasonable and/or perverse

Avijit Das / March 1, 1989

High Court Of Calcutta CIT vs. Shyam Sunder & Co. Section 68 Asst. Year 1968-69, 1969-70 Suhas Chandra Sen &

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the reimbursement of medical expenses by the assessee to its employees did not result in the provision of any benefit, amenity or perquisite within the meaning of s. 40(a)(v) of the IT Act, 1961, and is not liable to be taken into account in computing the disallowance to be made under s. 40 (a) (v) ?

Avijit Das / February 27, 1989

High Court Of Calcutta National & Grindlays Bank Ltd. vs. CIT Section 40(a)(v) Suhas Chandra Sen & Bhagabati Prasad Banerjee,

Section 147, Section 148, Section 246, Section 253

Calcutta H.C : Whether, on the facts and in the circumstances of the case, Hindusthan Steel Ltd., whose liability to pay the income- tax demand raised against Mr. L. Nemethy arose not under the operation of the IT Act, 1961, but by virtue of the guarantee bond dt. 25th April, 1969, under s. 230(1), could not be held as an assessee within the meaning of s. 2(7) of the IT Act, 1961, thus being entitled to the right of appeal under s. 246 ?

Avijit Das / February 24, 1989

High Court Of Calcutta CIT vs. Hindusthan Steel Ltd. Sections 246, 147, 148, 253 Asst. Year 1969-70 Suhas Chandra Sen

Section 32, Section 33

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to get depreciation allowance and development rebate in respect of the sums of Rs. 3,43,387 and Rs. 5,51,377 ?

Avijit Das / February 22, 1989

High Court Of Calcutta CIT vs. Ashoka Cement Ltd. Sections 32, 33 Asst. Year 1957-58 Suhas Chandra Sen & Bhagabati

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