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Newsprint Trading Corporation and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 5(2); Assam General Sales Tax Act, 1993 - Sections 7(4) and 44(5)

Advocate for Appellant : G.K. Joshi and R.K. Joshi, Advs.

P.G. Agarwal, J.1. Heard Mr. G.K. Joshi, learned Senior Advocate assisted by Mr. R.K. Joshi, learned counsel for the petitioner, and Mr. H.K. Mahanta, learned Government Advocate for the respondent-State.2. The case of the writ petitioner...

State of Punjab and ors. Vs. Satluj Constructions Ltd.

Court : Punjab and Haryana

Subject : Arbitration

Acts : Constitution of India - Article 227; Old Arbitration Act

Reported in : 2005(1)ARBLR79(P& H); (2004)138PLR172

Advocate for Appellant : R.K. Joshi, Addl. A.G.

M.M. Kumar, J.1. This petition filed under Article 227 of the Constitution of India prays for setting aside the order dated 19.11.2003 passed by the learned Additional District Judge, Chandigarh dismissing the application of the petitioner...

Smt. Jaswant Kaur Sehgal and ors. Vs. Commissioner of Income-tax and o ...

Court : Guwahati

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 147 and 148; Constitution of India - Articles 226

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

Amitava Roy, J.1. These appeals arise out of the common judgment and order dated May 12, 1997 (see , passed in the aforementioned civil rules. The factual setting for all the writ petitions is the same...

Keshrichand Jaisukhlal Vs. Commissioner of Income Tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 145(1) and 256(2)

Advocate for Appellant : Mr. R. Gogoi, Mr. R.K. Joshi and Ms. U. Chakraborty, Advs.

D. Biswas, J. 1. By this judgment and order, both the references made under Section 256(2) of the Income Tax Act, hereinafter referred to as the 'Act', are being disposed of. 2. The identical questions to...

Universal Luggage Mfg. Co. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 4 and 4(2)

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

D. Biswas, J. 1. Heard Mr. G.K. Joshi, learned senior counsel assisted by Mr. R.K. Joshi, learned counsel for the petitioner and Mr. B.J. Talukdar, learned Government Advocate, Assam.2. This petition has been filed challenging the...

Assam Pesticides and Agro Chemicals Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37

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

D.N. Chowdhury, J. 1. The following questions of law were referred for the opinion of the High Court : ' 1. Whether, on the facts and in the circumstances of the case, there was any evidence...

Raichand Kothari (Huf) Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 34, 68 and 254

Advocate for Appellant : J.B. Bhattacharjee and R.K. Joshi, Advs.

D.N. Baruah, J.1. In this reference as per direction given by this court in Civil Rule No. 9(M) of 1992, the following four questions have been referred under Section 256(2) of the Income-tax Act, 1961 (for...

Williamson Magor and Co. Ltd. Vs. Assistant Commissioner of Income-tax ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act; Income Tax Rules; Assam Agricultural Income Tax Act, 1939 - Sections 8 and 8(2); Assam Agricultural Income Tax Rules, 1939 - Rule 5

Advocate for Appellant : R. Gogoi, H. Roy, R.K. Joshi and D. Baruah, Advs.

D.N. Chowdhury, J.1. Three questions are referred to the High Court by the Assam Board of Revenue under Sub-section (2) of Section 28 of the Assam Agricultural Income-tax Act, 1939, hereinafter referred to as the Act,...

Akshay Bhandar Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1)

Advocate for Appellant : J.P. Bhattacharjee and R.K. Joshi, Advs.

D.N. Baruah, J.1. The Income-tax Appellate Tribunal at the instance of the assessee referred the following three (3) questions under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act') for opinion of this court...

Smt. Kamala Devi Todi (Legal Representative of Late Lalchand Todi) Vs. ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254, 256 and 256(2); Income Tax Act, 1922 - Sections 23(3), 34 and 34(1)

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

D.N. Baruah, J. 1. This application has been filed by the assessee praying for a direction to refer the following questions under Section 256(2) of the Income-tax Act, 1961 : ' 1. Whether the Tribunal was...