Guwahati Court February 1977 Judgments
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Jogendra Nath and ors. Vs. the State of Assam
Court: Guwahati
Decided on: Feb-17-1977
S. Rangarajan, J.1. Jogendra Nath, Lila Nath, Kamala Kanta Nath, son of Sanilora and Kamala Nath son of Dutiram (appellants 1 to 4) have been convicted Under Sections 302/34, I. P. C. and sentenced to imprisonment for life by the learned Sessions Judge, Darrang, Tezpur in the following circumstances. On 7-11-1971 at about 10/10.30 P. M. the appellants are alleged to have attacked Bireswar and Haren Das with sharp instruments and caused several injuries which resulted in the death of both of them. There was not only no eye witness to the occurrence but there is no other direct or even circumstantial evidence to connect the appellants with the crime except their retracted confessions.2. The dead bodies of the aforesaid Bireswar and Haren Das (also called Haria) were found on the side of a road near the daily bazar of village Bhalukekhowa. The brother of Bireswar the deceased Someswar Bora (P. W. 1) gave an ejahar to the O. C. Tezpur Police Station on 8-11-1971 at 8 A, M., Bhalukekhowa, ...
Birsingh Majhi and ors. Vs. State of Assam
Court: Guwahati
Decided on: Feb-08-1977
S. Rangarajan, J.1. The three appellants, namely, Bir Singh Majhi, Mohan Majhi and Chutu, have been convicted Under Section 302 read with Section 34, I. P. C. and sentenced to undergo imprisonment for life by the learned Sessions Judge, Now-gong, in the following circumstances :2. The case for the prosecution is that on 20-1-1972 at about 7/8 P. M., Mohan Barik (deceased) of village Gohaingaon (within the limits of Samaguri Police Station) was sitting in the courtyard of his house near a fire for the purpose of warming himself along with his young son aged about 8 years Bulu Barik (P. W. 3) ; the wife of the deceased Mustt. Moina Barik (P. W. 2) was taking her meal inside the house. At this juncture all the abovenamed three appellants came in a body armed with lathi, axe and dao, respectively, and assaulted the deceased, on seeing which P. W. 3 shouted. On hearing the alarm, P. W. 2 came out and saw the three appellants running away from the courtyard after having assaulted the deceas...
Hiralal Sohanlal Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Feb-07-1977
PATHAK C.J. - The following two questions of law have been referred to this court for decision by the Income-tax Appellate Tribunal, Gauhati Bench, under section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act" :"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that penalty under section 271(1)(c) was leviable ?(2) Whether, having fully deleted the additions on account of cash credits made in the reassessment proceedings, the Tribunal was right in holding that this was a clear case of concealment ?"The facts of the case may be briefly stated as follows :The assessee is a registered firm. The assessment years concerned are 1955-56 and 1956-57. For the assessment year 1955-56, the original assessment was made on March 31, 1956. Subsequently, assessment for the assessment year 1957-58 was made. Certain additions were made for that assessment year which were contested by the assessee on appeal bef...
Hiralal Sohanlal Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Feb-07-1977
Pathak, C.J.1. The following two questions of law have been referred to this court for decision by the Income-tax Appellate Tribunal, Gauhati Bench, under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as 'the Act' : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that penalty under Section 271(1)(c) was leviable ? (2) Whether, having fully deleted the additions on account of cash credits made in the reassessment proceedings, the Tribunal was right in holding that this was a clear case of concealment ' 2. The facts of the case may be briefly stated as follows :3. The assessee is a registered firm. The assessment years concerned are 1955-56 and 1956-57. For the assessment year 1955-56, the original assessment was made on March 31, 1956. Subsequently, assessment for the assessment year 1957-58 was made. Certain additions were made for that assessment year which were contested by the assessee on appeal before the A...
Commissioner of Income-tax Vs. Das Brothers
Court: Guwahati
Decided on: Feb-04-1977
Pathak, C.J. 1. The following question of law has been referred to the High Court for decision 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 circumstances of the case, the Tribunal was right in cancelling the penalty levied under Section 271(l)(c) of the Income-tax Act, 1961, for the assessment year 1968-69 ?' 2. The assessee is a firm carrying on business in bins and some other articles. For the assessment year 1968-69 it filed a return showing an income of Rs. 38,200. The return was accompanied by a copy of the trading account, profit and loss account and the balance-sheet. During the course of examination of books of account the Income-tax Officer noticed some defects in the account books. The attention of the assessee was drawn to the defects by a letter dated August 14, 1969, and it was asked to explain the various points regarding the defects. On September...
Baldeo Goala and anr. Vs. the State of Assam
Court: Guwahati
Decided on: Feb-03-1977
S. Rangarajan, J.1. The two appellants, Baldeo Goala and Harduar Goala, have been convicted by the learned Sessions Judge, Dibinigarh and LakMmpur district, Dibrugarh Under Section 324 read with Section 34 as well as Under Section 302 read with Section 34 of the I. P. C. ; both of them have been sentenced to rigorous imprisonment for life, plus a fine for Rs. 500/-, in default imprisonment for 3 months ; it does not appear from the judgment of the learned Sessions Judge whether a separate sentence Under Section 324/34 was or was not awarded in view of the conviction Under Section 302/34, I. P. C. It is not possible, however, to understand the judgment as imposing the sentence of imprisonment for life in respect of an offence Under Section 324 I. P. C. as well.2. The prosecution case is briefly as follows :-- On 20-3-1975 the deceased Sarowar Goala along with Sukur Goala (P. W. 8) and Punn Goala (P. W. 9) went in search of the missing calves belonging to the former. When they were retu...
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