Guwahati Court March 1975 Judgments
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Commissioner of Income-tax Vs. Bordubi Rice, Flour and Oil Mills
Court: Guwahati
Decided on: Mar-12-1975
Pathak, C.J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The question of law referred is as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the direction of the Appellate Assistant Commissioner that the benefit of depreciation should be given to Shrimati Lachmi Devi Choukhani and Shri Banwarilal Choukhani, two out of the three partners of the assessee-firm ?' 2. The Income-tax Officer while making assessments relating to the asses-see, M/s. Bordubi Rice, Flour and Oil Mills, Hoogrijan, made certain additions in the income of the firm and also allowed certain amounts towards depreciation in the assessment orders relating to assessment years 1962-63 and 1963-64. The assessee-firm preferred an appeal against the assessment orders for the two assessment years before the Appellate Assistant Commissioner of Income-tax, who by his common order dated July 29, 1968, relating to these two assessment years...
Addl. Commissioner of Income-tax, Assam Vs. Dasu Ram Mirzamal.
Court: Guwahati
Decided on: Mar-07-1975
PATHAK C.J. - The following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench, under section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act" :"Whether, on the facts and in the circumstances of the case and on proper construction of the Explanation to section 271(1)(c) of the Income-tax Act, 1961, the Tribunal was correct and justified in cancelling the penalty order ?"The facts of the case, as appear from the statement of the case, may be briefly stated as follows :The assessee is a registered firm and has a rice mill at Gauhati and various other activities. The assessment proceedings were taken against the assessee for the assessment year 1961-62, and the Income-tax Officer passed the assessment order on December 31, 1965. The assessee filed return of income for the assessment year 1961-62, on June 7, 1965, showing an income of Rs. 62,912. The Income-tax Officer, however, made the assessment on a total i...
Shankarlal Sarma (Bhatra) Vs. State of Assam and anr.
Court: Guwahati
Decided on: Mar-04-1975
D. Pathak, J.1. This revision petition is directed for quashing the proceedings in G. R. Case No. 1718 of 1973 of the Court of Sri R. N. Deb, Magistrate, 1st Class, Gauhati, which was started on the basis of a charge-sheet dated 10-6-1973 for the prosecution of the petitioner under Section 341, Indian Penal Code.2. The proceeding was initiated on the basis of a complaint by the opposite party No. 2 which reads as follows:ToThe Officer-in-Charge, Gauhati P.S. Complainant : Sri Narottamlal Sharma, M. S. Road, Fancy Bazar, Gauhati.The complainant begs to state that- We have got our own landed property at Murlidhar Sharma Road. Fancy Bazar, Gauhati and among our brothers there is one Ejmali passage. By the said ejmali passage our motor cars etc. come and go. In the interior we have got our motor garage also. The Fiat car standing in my name is inside the garage. My elder brother Shri Shankarlal Sharma has parked his car in the front by blocking the passage. My car has not been allowed to...
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