Guwahati Court May 1973 Judgments
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Rajputana Stores Vs. Inspecting Assistant Commissioner of Income-tax a ...
Court: Guwahati
Decided on: May-25-1973
Bindra, J. 1. This writ petition under Article 226 of the Constitution of India by Messrs. Rajputana Stores, Jorhat, a partnership firm, is directed against the order dated September 2, 1966, of the Inspecting Assistant Commissioner of Income-tax, Dibrugarh Range, Dibrugarhimposing on the petitioner a penalty of Rs. 10,000, under Section 271 of the Income-tax Act, 1961, briefly called 'the Act' hereafter. For the year 1964-65 the petitioner submitted a return of its income on October 21, 1964, showing its total income at Rs. 28,270. The Income-tax Officer, however, assessed the income of the petitioner at Rs. 47,273 for that year. The appeal taken by the petitioner against the order of the Income-tax Officer to the Appellate Assistant Commissioner having proved abortive it has now gone in second appeal to the Income-tax Appellate Tribunal. That appeal is still pending decision. After the first appeal of the petitioner had been dismissed, penalty proceedings were initiated against it...
Nageswar Singh Vs. the State of Assam and anr.
Court: Guwahati
Decided on: May-18-1973
Baharul Islam, J. 1. This application under Section 439 of the Code of Criminal Procedure is directed against the order dated 31-12-71 passed by the Sessions Judge, Dibrugarh and Lakhimpur, in Criminal Motion No. 21 (2) of 1971 directing further inquiry into the matter.2. On an information lodged by the Honorary Secretary of Hindusthani Vidyalaya, Tinsukia, the police registered a case against the petitioner, who was the Headmaster of the aforesaid Vidyalaya under Section 408 of the Penal Code. Police took up investigation and after completion of investigation submitted charge-sheet against the petitioner under Section 408 of the Penal Code. The accused was produced before the Magistrate, who, on perusal of the materials before him, by his order dated 7-4-71, discharged the petitioner under Section 251-A (2) of the Code of Criminal Procedure. The Sessions Judge then was moved under Section 436 of the Code of Criminal Procedure and the learned Judge by his impugned order held that the...
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