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Commissioner of Income-tax Vs. India Tea and Timber Trading Co.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(1)

Advocate for Appellant : G.K. Joshi and U. Bhuyan, Advs.

D.N. Baruah, J. 1. After the order passed by the Income-tax Appellate Tribunal, the Revenue requested the Tribunal to refer the following questions under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'): '(1)...

Deputy Commissioner of Income-tax (Assessment) and ors. Vs. Naginimara ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139, 147, 148 and 151

Advocate for Appellant : G.K. Joshi, U. Bhuyan and U. Chakravarty, Advs.

D.N. Chowdhury, J.1. The appeal by the Revenue has arisen out of and is directed against the judgment and order of the learned single judge dated March 8, 1996 (see ), whereby the learned single judge...

Commissioner of Income-tax Vs. Mrs. Bibijan Begum

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Advocate for Appellant : G.K. Joshi and U. Bhuyan, Advs.

D.N. Baruah, J. 1. At the instance of the Revenue, the following five questions have been referred by the Income-tax Appellate Tribunal underSection 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), for opinion of...

Commissioner of Income-tax Vs. Assam Frontier Tea Ltd.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(2)

Advocate for Appellant : G.K. Joshi and U. Bhuyan, Advs.

D.N. Baruah, J. 1. This application under Section 256(2) of the Income-tax Act, 1961, is against the order dated October 24, 1994, passed by the Income-tax Appellate Tribunal, Guwahati, in Reference Application No. 4/(Gau) of 1994...

Commissioner of Income-tax Vs. Highway Construction Co. (P.) Ltd. (No. ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J; General Clauses Act, 1897

Advocate for Appellant : G.K. Joshi, Adv.

D.N. Baruah, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961 (for the short 'the Act'), the following four questions have been referred for the opinion of this court :' (1) Whether,...

Cit Vs. Kashiram Agarwalla and Sons (Huf)

Court : Guwahati

Subject : Direct Taxation

Advocate for Appellant : Mr. G. K. Joshi, Mr. Joshi

P. G. Agarwal, J.Heard Mr. G. K. Joshi, learned counsel for the appellant, and Dr. Ashok Saraf, learned senior counsel assisted by Mr. S. K. Agarwal, appearing for the respondent-assessee.This appeal is preferred against the order...

Commissioner of Income-tax Vs. George Williamson (Assam) Ltd.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1) and 256

Advocate for Appellant : G.K. Joshi and U. Bhuyan, Advs.

1. As per the direction given by this court on April 25, 1994, in Civil Rule No. 34(M) of 1992, the following questions have been referred by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, under Section...

Commissioner of Income-tax Vs. A.B.C. India Ltd.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32

Advocate for Appellant : G.K. Joshi, U. Bhuyan, Advs.

D.N. Baruah, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), the following question has been referred for opinion of this court :' Whether, on the facts and in...

Commissioner of Income-tax Vs. Highway Construction Co. (P.) Ltd. (No. ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143 and 254

Advocate for Appellant : G.K. Joshi and U. Bhuyan, Advs.

D.N. Baruah, J.1. At the instance of the Revenue, the following two questions have been referred under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), for opinion of this court : ' 1....

Commissioner of Income-tax Vs. Smt. Savitri Devi Dhandharia

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64

Advocate for Appellant : G.K. Joshi and U. Bhuyan, Advs.

D.N. Baruah, J.1. By this reference under Section 256(2) of the Income-tax Act, 1961, the following two questions have been referred by the Tribunal for the opinion of this court : ' (1) Whether, on the...