Guwahati Court February 1973 Judgments
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Dr. Curzon G. MomIn Vs. I.S. Phukan, 2nd Additional Income-tax Officer ...
Court: Guwahati
Decided on: Feb-23-1973
Goswami C.J.1. The petitioner belongs to the Garo community, which is a Scheduled Tribe as defined in Clause (25) of Article 366 of the Constitution, and is a permanent inhabitant of the Garo Hills District, which is an area specified in Part-A of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution. He is a Resident Medical Officer in the Lokapriya Gopinath Bordoloi Memorial T. B. Aid Society at Gauhati, an autonomous institution, which received grants-in-aid from the Government of Assam. The Income-tax Officer (respondent No. 1) wrote to the secretary of the society (respondent No. 3) to deduct income-tax of the petitioner at source under the appropriate provisions of the Income-tax Act, 1961 (briefly 'the Act'), and the society is accordingly complying with the direction of the department. The petitioner claims an exemption from payment of tax as, according to him, a member of the Scheduled Tribe as such is not liable to pay income-tax. He further submits t...
Ganesh Das Sreeram Vs. Income-tax Officer, a Ward and ors.
Court: Guwahati
Decided on: Feb-16-1973
Goswami, C.J.1. This civil rule relates to the assessment year 1965-66.The petitioner is a registered firm having its head office at Shillong. For the assessment year 1965-66, the petitioner submitted the return of income under Section 139 of the Income-tax Act, 1961 (briefly 'the Act'), to the Income-tax Officer, 'A' Ward, Shillong (respondent No. 1), on 11th April, 1966, and it was provisionally assessed under Section 141 on a total income of Rs. 4,25,393 on the basis of its return and a demand notice was accordingly issued for payment of Rs. 61,379*21 and actually Rs. 22,219.21 being reduced by the advance tax of Rs. 39,160, already paid. Thereafter, the respondent No. I made an assessment under Section 143(3) of the Act and determined the total income of the petitioner as Rs. 4,22,111 (annexure 'A'). A demand notice accordingly was issued on 16th December, 1968, for a sum of Rs. 56,142 which, after adjustment of the amounts paid earlier, came to Rs. 2,584. The calculation arrived...
Dhalamani Singh Vs. Jerman Singh and ors.
Court: Guwahati
Decided on: Feb-09-1973
Baharul Islam, J.1. This appeal by the complainant is directed against the judgment of a Magistrate acquitting the four respondents of their charges under Sections 447 and 323 of the IPC2. The prosecution case is that on 22-10-1968 the respondents committed criminal trespass into the homestead of the complainant and assaulted him with lathis out of previous grudge. He sustained bleeding injuries on various parts of his person.3. The complainant examined himself and three other witnesses. P. W. 1 is the complainant himself. In his deposition he has stated that the respondents went to his home and respondent No. 1, Jerman Singh, gave him strokes with a lathi on his person causing bleeding injuries and as he shouted the other accused persons could not come to assault him. He had, however, stated in the complaint petition that all the respondents trespassed into his homestead together and assaulted him.P. W. 2 in his deposition stated that hearing shouts he came running to the place of oc...
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