Guwahati Court September 1975 Judgments

Hanutram Ramprasad Vs. Commissioner of Income-tax

Court: Guwahati

Baharul Islam, J.1. Under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under Section 271(1)(a) has been legally initiated ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?' 2. The facts of the case may be briefly stated as follows : A notice dated November 14, 1958, under Section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the 1922 Act'), for the assessment year 1958-59 was served on the assessee on November 15, 1...

Hanutram Ramprasad, Dibrugarh Vs. Commissioner of Income-tax, Assam, N ...

Court: Guwahati

BAHARUL ISLAM J. - Under section 25691) of the Income-tax Act, 1961 (hereinafter referred to as "the 1961 Act"), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision :"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under section 271(1)(a) has been legally initiated ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?"The facts of the case may be briefly stated as follows :A notice dated November 14, 1958, under section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as "the 1922 Act"), for the assessment year 1958-59 was served on the asses...

Hanutram Ramprasad, Dibrugarh Vs. Commissioner of Income-tax, Assam, N ...

Court: Guwahati

Reported in: [1978]112ITR187(Gauhati)

BAHARUL ISLAM J. - Under section 25691) of the Income-tax Act, 1961 (hereinafter referred to as 'the 1961 Act'), the following two questions have been referred to us by the Income-tax Appellate Tribunal, Gauhati Bench, for our decision :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings under section 271(1)(a) has been legally initiated ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty was validly imposed taking into consideration the decision of the Supreme Court in the case of Commissioner of Income-tax v. Kulu Valley Transport Co. (P.) Ltd. : [1970]77ITR518(SC) ?'The facts of the case may be briefly stated as follows :A notice dated November 14, 1958, under section 22(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the 1922 Act'), for the assessment year 1958-59 was served on the assessee on November 15, 1958, requi...

Abdul Sukkur and ors. Vs. State of Assam

Court: Guwahati

Baharul Islam, J.1. These two appeals arise out of the same judgment and order of conviction and sentences passed by the Assistant Sessions Judge No. L Cachar, Silchar, against the five appellants. This order, therefore, will dispose of both the appeals.2. Appellants Abdul Sukkur, Nazafat Ah, Abdul Rezak and Nowab Ali were convicted under Section 395 read with S. 397 of the Penal Code, and sentenced to rigorous imprisonment for 7 years each, and to pay a fine of Rs. 500/-, in default to suffer rigorous imprisonment for six months more, each. Appellant Radharaman Ghose was convicted under Section 412 of the Penal Code and sentenced to suffer rigorous imprisonment for 2 years and to pay a fine of Rs. 500/-, in default, to suffer rigorous imprisonment for six months more,3. The prosecution case is that on 23-10-1970 at village Alamkani a dacoity was committed in the house of one Basir Ali in the small hours of the morning between 2.30 to 3. Tuta Mia, P.W. 2, was sleeping during that nigh...

Mt. Ismatan Nessa Vs. Sarat Chandra Barua

Court: Guwahati

D. Pathak, J.1. This revision petition is directed against the judgment and order passed by the learned Magistrate, Judicial, Gauhati, dated 29-6-1974 in Misc. Case No. 121 of 1970.2. The opposite party Sri Sarat Chandra Barua filed a petition before the Officer-in-Charge, Chandmari Police Out Post, Gauhati, with a copy enclosed to the Deputy Commissioner, Kamrup. On receipt of the petition the police registered a non- F. I. R. case under Section 147, Criminal P.C. and took up investigation. The Deputy Commissioner ordered for attachment of the land over which the first party claimed right of user, apprehending breach of peace. The police attached the disputed land and submitted report for drawing up a' proceeding under Section 147, Criminal P.C. (old). The learned Magistrate (E), drew up a proceeding and called upon the parties to put in their written statements etc. in support of their respective claims. Both parties filed their written statements. The first party filed some documen...