Guwahati Court March 1974 Judgments

Samurou Gur, Khansary Producers and Sugarcane Growers Co-op. Society L ...

Court: Guwahati

Baharul Islam, J.1. This reference has been made by the Sessions Judge, Manipur. Itarises out of a proceeding under Section 145, Cr.P.C. and involves anarea of 22 acres of land. There are three parties to the proceeding.In pursuance of the preliminary order passed under Sub-section (1) ofSection 145, Cri.P.C., the three parties filed their respective written statements, affidavits and documents The learned Magistrate, in due course, declared possession in favour of the first party.2. Shri Imo Singh, learned Counsel appearing on behalf of the third party and supporting the reference, has made three submissions before me: (i) that the Magistrate has omitted to consider nine documents, viz., Ext. Nos. C/l to C/9 filed by the third party, . (ii) that the learned Magistrate rejected the affidavits filed by the third party on untenable grounds, and (iii) that the learned Magistrate went beyond his jurisdiction in criticising: the correctness of the order of the Judicial Commissioner in Crim...

Bhadarmal Hazarimal Vs. Income-tax Officer, a Ward

Court: Guwahati

M.C. Pathak, C.J. 1. By this application under Article 226 of the Constitution of India the petitioner has challenged the notice under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), issued by the Income-tax Officer, ' A ' Ward, Jorhat, to the petitioner-firm. The petitioner submitted its return of income for the assessment year 1958-59, corresponding to the accounting year R. N. 2014, along with statements of accounts such as trading account, profit and loss account, balance-sheet, interest account, salary account, partners' account, accounts of various parties from whom goods were purchased and loans were taken or paid and those statements formed part of the said return. On the basis of the said return assessment proceedings for the assessment year 1958-59 were completed by the Income-tax Officer, Jorhat, under Section 23(5)(a) of the Indian Income-tax Act, 1922, on October 30, 1958. The Income-tax Officer estimated the income of the-petitioner-...

Bhadarmal Hazarimal Vs. Income-tax Officer, Andquot;aandquot; Ward, Jo ...

Court: Guwahati

The judgment of the court was delivery byM. C. PATHAK C.J. - By this application under article 226 of the Constitution of India the petitioner has challenged the notice under section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the 1961 Act"), issued by the Income-tax Officer, "A" Ward, Jorhat, to the petitioner-firm. The petitioner submitted its return of income for the assessment year 1958-59, corresponding to the accounting year R. N. 2014, along with statements of accounts such as trading account, profit and loss account, balance-sheet, interest account, salary account, partners account, accounts of various parties from whom goods were purchased and loans were taken or paid and those statements formed part of the said return. On the basis of the said return assessment proceedings for the assessment year 1958-59 were completed by the Income-tax Officer, Jorhat, under section 23(5)(a) of the Indian Income-tax Act, 1922, on October 30, 1958. The In...

Bhadarmal Hazarimal Vs. Income-tax Officer, a Ward, Jorhat.

Court: Guwahati

Reported in: [1975]100ITR159(Gauhati)

The judgment of the court was delivery byM. C. PATHAK C.J. - By this application under article 226 of the Constitution of India the petitioner has challenged the notice under section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), issued by the Income-tax Officer, 'A' Ward, Jorhat, to the petitioner-firm. The petitioner submitted its return of income for the assessment year 1958-59, corresponding to the accounting year R. N. 2014, along with statements of accounts such as trading account, profit and loss account, balance-sheet, interest account, salary account, partners account, accounts of various parties from whom goods were purchased and loans were taken or paid and those statements formed part of the said return. On the basis of the said return assessment proceedings for the assessment year 1958-59 were completed by the Income-tax Officer, Jorhat, under section 23(5)(a) of the Indian Income-tax Act, 1922, on October 30, 1958. The Income-tax Officer esti...