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Sewbalakram and Co. Vs. Commissioner of Income-tax
Guwahati
Jan-05-1983
Direct Taxation
Income Tax Act, 1961 - Sections 139(2), 271(1) and 274
G.K. Talukdar, D.K. Talukdar, R.K.M. Singh and R. Bordeloi, Advs.
Saikia, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Gauhati Bench, has referred the following question of law : 'Whether, on the facts and in the circumstances...
Tag this Judgment! AI Brief & AskBanwarilal Chowkhani Vs. Commissioner of Wealth-tax
Guwahati
Aug-09-1982
Direct Taxation
Wealth Tax Act, 1957 - Sections 18(1) and 18(4); Wealth Tax (Amendment) Act, 1964
G.K. Talukdar and D.K. Talukdar, Advs.
Pathak, Actg. C.J. 1. This reference under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), at the instance of the assessee, had been referred to this court for decision on the...
Tag this Judgment! AI Brief & AskT.K. Roy, Vs. Commissioner of Wealth-tax
Guwahati
Apr-03-1978
Direct Taxation
Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)
G.K. Talukdar and D.K. Talukdar, Advs.
Baharul Islam, J. 1. These references involve common questions of law; as such this judgment will dispose of all of them.2. As the facts and periods of assessments in Wealth-tax Reference No. 5/75 are more comprehensive,...
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Ashutosh Banik Vs. Commissioner of Income-tax, N.E. Region
Guwahati
Sep-04-1980
Direct Taxation
Income Tax Act, 1961 - Sections 27 and 64
G.K. Talukdar and D.K. Talukdar, Advs.
K.N. Saikia, J. 1. The statement of the case is : That the assessee is an individual. In making the assessment for the assessment year 1969-70, corresponding previous year being 1375 B.S., the ITO added a...
Tag this Judgment! AI Brief & AskHiralal Sohanlal Vs. Commissioner of Income-tax
Guwahati
Feb-07-1977
Direct Taxation
Income Tax Act, 1961 - Sections 271(1)
G.K. Talukdar and D.K. Talukdar, Advs.
Pathak, C.J.1. The following two questions of law have been referred to this court for decision by the Income-tax Appellate Tribunal, Gauhati Bench, under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as 'the...
Tag this Judgment! AI Brief & AskT.K. Roy, Vs. Commissioner of Wealth-tax
Guwahati
Apr-03-1978
Direct Taxation
Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)
G.K. Talukdar and ;D.K. Talukdar, Advs.
Baharul Islam, J.1. These references involve common questions of law; as such this judgment will dispose of all of them.2. As the facts and periods of assessments in Wealth-tax Reference No. 5/75 are more comprehensive, it...
Tag this Judgment! AI Brief & AskPhulchand Ratanlal Vs. Commissioner of Income-tax
Guwahati
May-14-1975
Direct Taxation
Income Tax Act, 1961 - Sections 171(1)
G.K. Talukdar, Standing Counsel and D.K. Talukdar, Junior Standing Counsel
Pathak, C.J. 1. The following question of law has been referred for decision under Section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal: 'Whether, on the facts and in the circumstances of the...
Tag this Judgment! AI Brief & AskRadheshyam Tibrewall and Shree Ganeshdass Oil and Rice Mills Vs. Commi ...
Guwahati
Jan-11-1980
Direct Taxation
Finance (No. 2) Act, 1965 - Sections 24
G.K. Talukdar and D.K. Talukdar, Advs.
Lahiri, J. 1. ' Whether, on the facts and in the circumstances of the case and in view of the declaration made by the creditors, viz., Smt. Swati Devi Jhunjhunwalla and Smt. Bhagwati Devi Tibrewalla, under...
Tag this Judgment! AI Brief & AskAssam Co-operative Apex Bank Ltd. Vs. Commissioner of Income-tax
Guwahati
Aug-18-1976
Direct Taxation
Income Tax Act, 1922 - Sections 33(4); Income Tax Act, 1961 - Sections 80P(2), 254(1) and 254(2); Assam Co-operative Societies Act
G.K. Talukdar and D.K. Talukdar, Advs.
Pathak, C.J. 1. The following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench (hereinafter referred to as 'the Tribunal'), under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as...
Tag this Judgment! AI Brief & AskNandlal Goenka Vs. Controller of Estate Duty
Guwahati
Apr-25-1969
Direct Taxation
Estate Duty Act, 1953 - Sections 62 and 63; Estate Duty (Amendment) Act, 1958
G.K. Talukdar, Senior Govt. Adv.
Sen, J. 1. In this reference under Section 64(1) of the Estate Duty Act, 1953, hereinafter called the 'old Act', provisions whereof apply to theinstant case, the following questions have been referred to us for our...
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