COURT ARCHIVE

Calcutta High Court judgments

64,079 judgments · page 1,399 of 3,204

High Courts01 Mar 1991Allowed

Opal Exports Pvt. Ltd. Vs Collector of Customs

Calcutta High Court · (1992) 60 ELT 232

Constitution of India, 1950 — Article 14, 19(1), 226Customs Act, 1962 — Section 108, 111, 112Imports and Exports (Control) Act, 1947 — Section 3(2)

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High Courts01 Mar 1991

Kesoram Industries and Cotton Mills Ltd. Vs Commissioner of Income Tax

Calcutta High Court · (1992) 196 ITR 845

Income Tax Act, 1961 — Section 37, 41(1), 80G

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High Courts01 Mar 1991

Peico Electronics and Electricals Ltd. Vs Commissioner of Income Tax

Calcutta High Court · (1993) 201 ITR 477

Central Excise Rules, 1944 — Rule 9Central Excises and Salt Act, 1944 — Section 3, 4Income Tax Act, 1961 — Section 32A, 32A(2), 37, 40, 40A

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High Courts27 Feb 1991

Remington Rand of India Ltd. Vs Howrah Mills Ltd. and others

Calcutta High Court · AIR 1991 Cal 277 : (1991) 2 CALLT 5

Constitution of India, 1950 — Article 30(1)West Bengal Land (Requisition and Acquisition) Act, 1948 — Section 3(1)

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High Courts27 Feb 1991

Mohan B. Samtani Vs Commissioner of Income Tax

Calcutta High Court · (1993) 199 ITR 370 : (1992) 62 TAXMAN 153

Income Tax Act, 1961 — Section 69, 69A

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High Courts27 Feb 1991Dismissed

Sourendra Deb Modak and Others Vs Girish Chandra Modak Sourendra Deb Modak Vs Suresh Chandra Modak

Calcutta High Court · 96 CWN 184

Benami Transactions (Prohibition) Act, 1988 — Section 4(i)Civil Procedure Code, 1908 (CPC) — Order 41 Rule 11

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High Courts26 Feb 1991

Dr. Harbhajan Singh Hanspal and Others Vs Mrs. Beena Kumari Mehra and Others

Calcutta High Court · (1991) 2 CALLT 133 : (1992) 195 ITR 39 : (1993) 66 TAXMAN 667

Benami Transactions (Prohibition) Act, 1988 — Section 3, 4Civil Procedure Code, 1908 (CPC) — Order 6 Rule 17

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High Courts25 Feb 1991

Commissioner of Wealth Tax Vs Bhaskar Mitter

Calcutta High Court · (1994) 122 CTR 299 : (1993) 202 ITR 612 : (1994) 73 TAXMAN 437 : (1993) 71 TAXMAN 392

Estate Duty Act, 1953 — Section 33, 33(1)Wealth Tax Act, 1957 — Section 5(1), 5(1A)

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High Courts25 Feb 1991

The State Vs Md. Samin

Calcutta High Court · (1991) CriLJ 1691

Criminal Procedure Code, 1973 (CrPC) — Section 167, 167(2), 192(1), 207, 309Penal Code, 1860 (IPC) — Section 302, 307, 34

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High Courts25 Feb 1991

Minoo Biscuits Pvt. Ltd. Vs Union of India (UOI)

Calcutta High Court · (1992) 58 ELT 534

Central Excise Rules, 1944 — Rule 173F, 173G(1), 173G(4), 173O, 173QCentral Excises and Salt Act, 1944 — Section 11A(1), 14, 35F

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High Courts22 Feb 1991

Ashim Ranjan Das Vs Sm. Bimla Ghosh and others

Calcutta High Court · AIR 1992 Cal 44 : (1991) 1 CALLT 422 : (1991) 1 CHN 229

Civil Procedure Code, 1908 (CPC) — Order 39 Rule 1, Order 39 Rule 2, Order 39 Rule 3Partition Act, 1893 — Section 4Transfer of Property Act, 1882 — Section 44

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High Courts22 Feb 1991Allowed

Sri Amarendra Nath Dutta Vs State of West Bengal

Calcutta High Court · (1992) 2 CALLT 295

Constitution of India, 1950 — Article 21Criminal Procedure Code, 1973 (CrPC) — Section 482

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High Courts21 Feb 1991

Commissioner of Income Tax Vs Dejoo Tea Co. (India) Pvt. Ltd.

Calcutta High Court · (1992) 197 ITR 278 : (1993) 69 TAXMAN 17

Civil Procedure Code, 1908 (CPC) — Section 86Income Tax Act, 1961 — Section 24, 24(1)Income Tax Rules, 1962 — Rule 4

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High Courts21 Feb 1991

Khimji Hunsraj (HUF) Vs Commissioner of Wealth Tax

Calcutta High Court · (1992) 101 CTR 241 : (1995) 212 ITR 252 : (1992) 63 TAXMAN 95

Wealth Tax Act, 1957 — Section 4, 7, 7(2)Wealth Tax Rules, 1957 — Rule 2, 2A, 2B, 2C, 2D

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High Courts21 Feb 1991Dismissed

Banya Sarkar Vs Sipra Guha Roy and Another

Calcutta High Court · (1992) ACJ 572

Motor Vehicles Act, 1939 — Section 110D

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High Courts21 Feb 1991

Commissioner of Wealth Tax Vs Bharat Charity Trust

Calcutta High Court · (1992) 62 TAXMAN 245

Income Tax Act, 1961 — Section 13, 13(2)(A), 13(2)(h), 13(3)(e)Wealth Tax Act, 1957 — Section 21A, 27

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High Courts21 Feb 1991Dismissed

Tapan Dey Vs Nilima Das Gupta and Others

Calcutta High Court · 95 CWN 1034

Civil Procedure Code, 1908 (CPC) — Section 115, 115(1), 47

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High Courts20 Feb 1991

Himalaya Rubber Products Limited and Another Vs The Board for Industrial and Financial Reconstruction and Others

Calcutta High Court · (1992) 1 CALLT 279 : (1993) 76 CompCas 281 : (1992) 61 ELT 210 : (1993) 88 STC 47

Bengal Finance (Sales Tax) Rules, 1941 — Rule 27AA, 27AA(2)Central Sales Tax (West Bengal) Rules, 1958 — Rule 4, 4(2)Central Sales Tax Act, 1956 — Section 13, 8, 9

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High Courts20 Feb 1991

Allahabad Bank Vs Commissioner of Income Tax

Calcutta High Court · (1992) 108 CTR 186 : (1992) 104 CTR 218 : (1992) 194 ITR 575 : (1993) 69 TAXMAN 66

Income Tax Act, 1961 — Section 147

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High Courts20 Feb 1991Dismissed

Ram Shiromoni Kairy Vs Amar Nath Pasi and Others

Calcutta High Court · (1991) 2 CALLT 34

Bengal Money Lenders Act, 1940 — Section 36, 36(4), 38, 40Civil Procedure Code, 1908 (CPC) — Order 23 Rule 3, 100

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