Advanced Search Results

Tolaram Bijoy Kumar Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 25A and 66(1); Indian Partnership Act, 1932

Advocate for Appellant : S.M. Lahiri and B.K. Das, Advs.

Goswami, C.J. 1. The present assesses is admittedly a Hindu undivided family (H.U.F.) carrying on business in jute and country produce in the name and style of Tolaram Bijoy Kumar, of which Tolaram Saraf is the...

Assam Cane Suppliers Vs. Income-tax Officer, a Ward, Dibrugarh.

Court : Guwahati

Subject : Direct Taxation

Advocate for Appellant : Mr. S. M. Lahiri

GOSWAMU C.J. - This application under article 226 of the Constitution is directed against a notice under section 148 of the Income-tax Act, 1961, issued by the Income-tax Officer, "A" Ward, Dibrugarh, on 17/18th October, 1961,...

Assam Cane Suppliers Vs. Income-tax Officer, 'A' Ward

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Advocate for Appellant : S.M. Lahiri and S.K. Sen, Advs.

Goswami, C.J. 1. This application under Article 226 of the Constitution is directed against a notice under Section 148 of the Income-tax Act, 1961, issued by the Income-tax Officer, 'A' Ward, Dibrugarh, on 17/18th October, 1961,...

Sikaria Sons and Company and anr. Vs. Superintendent of Taxes and ors.

Court : Guwahati

Subject : Sales TaxConstitution

Advocate for Appellant : S.M. Lahiri and B.P. Saraf, Advs.

P.K. Goswami, C.J.1. This judgment will govern the four Civil Rules Nos. 214, 215, 216 and 217 of 1968. The facts of C.R. No. 214 alone may be noted.2. The petitioner No. 1 (briefly petitioner) is...

Senairam Doongarmall Vs. the State of Assam

Court : Guwahati

Subject : Direct Taxation

Acts : Assam Agricultural Income Tax Act, 1939 - Sections 2; Defence of India Rules, 1942

Advocate for Appellant : S.K. Ghose, K.R. Baruah and B.C. Barua, Advs.

Deka, J. 1. This is a reference under Section 28 (2), Assam Agricultural Income-tax Act, 1939, (Assam Act 9 of 1939) for a decision on the question of law framed as follows : 'Whether the compensation...

Barada Kanta Das Vs. Surendra Chandra Das and anr.

Court : Guwahati

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 109 and 110; Constitution of India - Article 133(1)

Advocate for Appellant : S.M. Lahiri and K.P. Bhattacherjee, Advs.

Ram Labhaya, Ag. C. J.1. This is a petition for leave to appeal to the Supreme Court of India from an appellate decree of this Court, dated 15-6-51, by which the decree of the lower Appellate...

Commercial Carrying Co. (Assam) Ltd. and anr. Vs. Commissioner of Inco ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 33(4), 66 and 66(1)

Advocate for Appellant : S.M. Lahiri, N.M. Dam and B.S. Guha, Advs.

Sarjoo Prosad, C.J. 1. These are four applications under Section 66(2), Indian Income-tax Act. The Commercial Carrying Company (Assam) Ltd., are the petitioners in two of the cases, whereas the United Motor Transport Company Limited, Assam,...

Dev Kanta Barooah Vs. Kusha Ram Nath and anr.

Court : Guwahati

Subject : Election

Acts : Representation of the People Act, 1951 - Sections 30, 33(1), 36(2), 36(4) and 100(1)

Advocate for Appellant : S.M. Lahiri, Adv.-General and R.C. Chaudhury, Adv.

H. Deka, J.1. These are two connected matters. One is an appeal by Dev Kanta Barooah against the decision of the Election Tribunal presided over by Mr. R. Labhaya, whereby the election of the appellant for...

Md. Azizul Haque Chaudhury and anr. Vs. Debendra Kumar Pal

Court : Guwahati

Subject : Property

Acts : Transfer of Property Act, 1882 - Sections 106 and 107; Registration Act, 1908 - Sections 2(7), 17 and 49

Advocate for Appellant : S.M. Lahiri, Adv. General, P. Choudhuri, N.M. Dam and G.K. Talukdar, Advs.

Ram Labhaya, J.1. This appeal arises out of an ejectment suit. Plaintiffs' case was that the lease was for a period of five years. The period had expired. A notice to quit had been sent to...

Md. Hanif Mia Vs. Haladhar Lahkar

Court : Guwahati

Subject : Property

Acts : Code of Civil Procedure (CPC) , 1908 - Order 41, Rules 25 and 26; Transfer of Property Act, 1882 - Sections 116; Limitation Act, 1908 - Schedule - Articles 49, 142 and 144; Specific Relief Act, 1877 - Sections 9

Advocate for Appellant : S.M. Lahiri, Adv. General and M.C. Pathak, Adv.

H. Deka, J. 1. This appeal was remanded to the trial court for a finding on two issues that were framed at the appellate stage by the High Court. Those issues were as follows: '(1) Whether...