Guwahati Court May 1972 Judgments
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Commissioner of Income-tax Vs. Nathmal Tolaram
Court: Guwahati
Decided on: May-31-1972
Goswami, C.J.1. The following question of law is referred to us under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax : ' Whether, on the facts and in the circumstances of the case, the sum of Rs. 43,377, representing the final demand of sales tax which the assessee was called upon to pay during the previous year to the assessment year 1958-59 could properly be allowed as deduction in the assessment of that year '2. The statement of case relates to the assessment year 1958-59, the relevant accounting year being 2014 R.N. It is admitted that the assessee maintains the mercantile system of accounting.3. The facts appearing in the statement of case are briefly as follows : The assessee is an unregistered firm doing business in jute and other commodities at Dhubri. The Superintendent of Sales Tax assessed the firm to sales tax amounting to Rs. 47,625, in respect of business in jute during the periods ending on March 31, 1949, September ...
Agarwal and Agarwal (Private) Ltd. and anr. Vs. K.J. Mukherjee, Income ...
Court: Guwahati
Decided on: May-31-1972
Goswami, C.J. 1. This application under Article 226 of the Constitution is directed against a notice dated 12th March, 1963, issued by the Income-tax Officer, Dibrugarh, under Section 148 of the Income-tax Act, 1961 (hereinafter called 'the Act'), as it is alleged that the assessee's income chargeable to tax for the assessment year 1954-55 had escaped assessment within the meaning of Section 147 of the Act. It is stated in the notice that necessary satisfaction of the Commissioner of Income-tax, Assam, Tripura & Manipur, was obtained. 2. The petitioner No. 1 is a private limited company with its principal place of business at Dibrugarh (hereinafter referred to as 'the assessee') and the petitioner No. 2 is the director of the said company. 3. On 10th May, 1963, and again on 18th May, 1963, the assessee objected to the issue of the notice on various grounds relating to the jurisdiction of the officer. It appears that the Income-tax Officer answered the above letters of the assessee o...
Tolaram Bijoy Kumar Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: May-26-1972
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 karta, and the reference relates to the assessment year 1960-61, the relevant previous year being 2016 R.N. corresponding to 1959-60. This assessee started business some time after March 28, 1959, as will be seen later. 2. The facts and circumstances that may be gathered from the statement of case of the Tribunal may briefly be stated. Tolaram, the karta of the present assessee, H.U.F., is the son of Narmal. Narmal died in the year 1945, leaving three sons Srinivas, Nathmal and Tolaram. The past history is as follows: There was a business in the name of Narmal Srinivas in grocery, jute, etc., and it was started in or about the year 1924 at Dhubri. There was a branch at Gouripore, The records of income-tax available showed that Narmal Srinivas was assessed to income-tax during t...
Jalim Chand Saraogi Vs. Dist. Magistrate and ors.
Court: Guwahati
Decided on: May-19-1972
P.K. Goswami, C.J.1. This is an application for a writ of habeas corpus by the petitioner Jalim Chand Saraogi alias Jain of Kedar Road. Gauhati who is detained in pursuance of an order under Section 3(2)(a) of the Maintenance of Internal Security Act, 1971'. hereinafter called 'the Act' passed by the District Magistrate. Kamrup on 11th April. 1972.2. The petitioner was arrested on 11th April, 1972 by the Gauhati Police and detained at Gauhati Jail for allegedly committing an offence under the Public Gambling Act. 1867 and the Assam Game and Betting Act. 1970 (Assam Act 18 of 1970). Next day. he was enlarged by the Magistrate on bail and while he was about to be released from Jail he was served with the order of detention. We may quote the aforesaid order of the District Magistrate.Whereas I am satisfied with respect of the person known as Shri Jalim Chand Jain alias Saraogi S/o Jaharmal Saraogi of Kedar Road Gauhati. that with a view to preventing him from acting in a manner prejudici...
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