Guwahati Court March 1969 Judgments
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Akal Ali and ors. Vs. the State
Court: Guwahati
Decided on: Mar-10-1969
P.K. Goswami, J.1. This appeal is directed against the judgment of conviction under Section 396, Indian Penal Code and sentence of imprisonment for life.2. Prosecution case is that there was a Homoeopathic practitioner by the name of Rabindra Bhattacharjee at Gumrah village under Katigora Police Station. On 14th July 1966 he went to Silehar and did not return that day. His wife Lila Debi, deceased, two daughters Gita Bhattacharjee (P. W. 1) and Gayatri Bhattacharjee (P. W. 13) and two sons Ramendra alias Rama Bhattacharjee (P. W. 2) and Rathindra were sleeping at night inside their house. At about midnight, they were roused by the sounds of footsteps all round the house. In the meantime, two persons opened the door forcibly and got into the house. A lantern was burning inside the house. The intruders struck the lantern with an oar and the light went off. Lila Debi immediately flashed a torch and in that light accused Faizul Haque and Akal alias Akaddas could be recognised by both Gita...
Commissioner of Income-tax Vs. Tezpur Automobiles
Court: Guwahati
Decided on: Mar-06-1969
Sen, J. 1. In this reference under Section 256(1) of the Income-tax Act,1961 hereinafter called the Act, the following question has been posed for our answer. 'Whether, on the facts and circumstances of the case, the Tribunal was right in holding that no penalty under Section 271(1) of the Income-tax Act, 1961, can be levied in respect of any assessment for the assessment year 1961-62 or earlier year which is completed on or after 1st April,1962, in spite of the provisions of Section 297(2)(g) of the Income-tax Act, 1961 ?'2. It appears from the statement of the case that a penalty of Rs. 10,600 had been imposed by the Inspecting Assistant Commissioner of Income-tax under Section 271(1)(c) read with Section 274(2) ot the Income-tax Act, 1961, for alleged concealment of income of Rs. 4,500 only. This penalty proceeding was started in connection with the assessment for the year 1961-62. Forthis year the assessee filed on January 29, 1962, a return of its total income under Section 22 o...
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