Guwahati Court March 1977 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Nagaland Liquor Stores Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Mar-31-1977
The ITA Tribunal, Gauhati, has referred the following question which is said to arise out of the order of the Appellate Tribunal, as follows :"Whether, on the facts and in the circumstances of the case, and on a true construction of the deed of partnership dated January 9, 1969, the Tribunal was justified in upholding the order of the CIT canceling the order under s. 185 of the I.T. Act, 1961, passed by the ITO and directing the ITO to treat the assessee as AOP (Association of Persons) for the assessment year 1970-71 ?"The statement of the facts appears on pages 24 and 25 of the printed book. The facts out of which the present reference arises are briefly stated : There was a partnership entered into on June 22, 1966, between three persons, Abin Inderjit Singh, Deshulie Haralu and Smt. Lushul Haralu with 50 per cent., 25 per cent., 25 per cent. shares respectively of the profits of the firs.The partnership, known as M/s. Nagaland Liquor Stores, was reconstituted on January 9...
Nagaland Liquor Stores Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Mar-31-1977
1. The ITA Tribunal, Gauhati, has referred the following question which is said to arise out of the order of the Appellate Tribunal, as follows : ' Whether, on the facts and in the circumstances of the case, and on a true construction of the deed of partnership dated January 9, 1969, the Tribunal was justified in upholding the order of the CIT cancelling the order under Section 185 of the I.T. Act, 1961, passed by the ITO and directing the ITO to treat the assessee as AOP (Association of Persons) for the assessment year 1970-71 ?'2. The statement of the facts appears on pages 24 and 25 of the printed book. The facts out of which the present reference arises are briefly stated : There was a partnership entered into on June 22, 1966, between three persons, Abin Inderjit Singh, Deshulie Haralu and Smt. Lushul Haralu with 50 per cent., 25 per cent., 25 per cent. shares fespectively of the profits of the firm.3. The partnership, known as M/s. Nagaland Liquor Stores, was reconstituted on Ja...
Jai Prakash Singh (Legal Representative of Estate of Late B. N. Singh) ...
Court: Guwahati
Decided on: Mar-24-1977
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', to this court for decision :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-service of notice under section 143(2) of the Income-tax Act, 1961, against nine out of the ten legal representatives of the deceased, Shri B.N. Singh, did not invalidate the assessment orders of Income-tax Officer relating to the assessment years 1965-66, 1966-67 and 1967-68 and that it was at best an irregularity for which the Appellate Assistant Commissioner was justified in setting aside the assessments and it was not a case fit for cancellation of the assessment ?'The facts of the case may be briefly stated as follows : The assessee is B. N. Singh who died on April 16, 1967. The relevant assessment years are 1965-66, 1966-67 and 1967-68.The return f...
Jai Prakash Singh (Legal Representative of Estate of Late B.N. Singh) ...
Court: Guwahati
Decided on: Mar-24-1977
Pathak, C.J. 1. 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', to this court for decision :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-service of notice under Section 143(2) of the Income-tax Act, 1961, against nine out of the ten legal representatives of the deceased, Shri B.N. Singh, did not invalidate the assessment orders of the Income-tax Officer relating to the assessment years I965r66, 1966-67 and 1967-68 and that it was at best an irregularity for which the Appellate Assistant Commissioner was justified in setting aside the assessments and it was not a case fit for cancellation of the assessments ?'2. The facts of the case may be briefly stated as follows : The assessee is B. N. Singh who died on April 16, 1967. The relevant assessment years are 1965-66, 1966-67 and 1967-68.3....
JaIn and Co. Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Mar-08-1977
BAHARUL ISLAM J. - The Income-tax Appellate Tribunal, Gauhati Bench, Gauhati (hereinafter called "the Tribunal"), has referred the following question to us for opinion :"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessee-firm was not constituted under a valid instrument of partnership and so the assessee-firm was not entitled to registration under section 185 of the Income-tax Act, 1961, for the assessment years 1965-66 and 1966-67 ?"The material facts of the case may be briefly stated thus :The assessee-firm, Jain & Co., Fancy Bazar, Gauhati, was constituted on February, 1964, on which date a partnership deed (annexure C) was executed. The deed of the partnership showed that the firm consisted of the following five partners :(1) Ratan Kumar Bawari,(2) Sukumar Chandra Jain,(3) Manikchand Agarwalla,(4) Jayprakash Sharma,(5) Pushpa Devi Goyal.They all signed the deed of partnership....
Dhoda Hazarika Vs. the State of Assam
Court: Guwahati
Decided on: Mar-08-1977
Baharul Islam, J.1. The appellant, Dhoda Hazarika, was convicted by the Sessions Judge, Dibrugarh and Lakhimpur Districts, at Dibrugarh, Under Section 302 of the Penal Code and sentenced to imprisonment for life and to pay a fine of Rs. 500/-, in default, to suffer rigorous imprisonment for three months more.2. The prosecution ease, briefly, is that on 23-6-1971 Kumud Bora (deceased) and Ketku Ganju (P. W. 1) who had been to the house of Nilambar, who had been bitten by a snake, were returning home. The deceased was a 'Bez' and he had been to the house of Nilambar with P. W. 1 to cure him of the snake bite. On their return at about 10 P. M., the deceased and P. W. 1 heard some musical tune from a violin in front of the E. and D. Office in village Mechlowgaon and enquired as to who was playing on the violin, The appellant replied from inside the room that he was playing with the violin, and he suddenly came out and gave some blows on the neck, shoulder and left chest of Kumud with a da...
Lalit Bora Vs. Smt. Sarumai Nath
Court: Guwahati
Decided on: Mar-04-1977
K. Lahiri, J.1. I glanced at the Reference and had a look at it. I have no hesitation in arriving at the conclusion that it has been so referred by Shri B. L. Hansaria, Sessions Judge at Jorhat awed by some observations made in some of the decisions of the High Courts, His depression, despair and helplessness to confront the situation is obvious from the wavering letter of reference.2. The Judge has recommended for modification of an order passed by the Sub-divisional Magistrate (Judl), Golaghat Under Section 488 of the Cr. P. C. awarding a paltry sum of Rs. 50/- per month to provide maintenance to the young wife aged hardly 24 or 25 years, at all relevant period, for the failure or neglect of her husband to support her.3. An application was filed by Smt. Sarumai Nath Under Section 488 of the Cr. P. C. 1898, praying for her maintenance and also for her son, She states that she is the wife of the second party and was lawfully married and had a boy child out of the wed-lock, As she was ...
Commissioner of Income-tax, Assam Vs. Shyam Sundar Tea Co. Pvt. Ltd.
Court: Guwahati
Decided on: Mar-04-1977
The judgment of the was the court was delivered byRANGARAJAN J. - The short, but interesting, question that arises for decision in this income-tax reference is whether income-tax due from the assessee which could not be recovered summarily under section 231 of the Income-tax Act, 1961 (hereinafter called "the act"), can be recovered by way of penalty. The reference was made in the following terms :"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalties imposed by the Income-tax Officer under section 221(1) of the Income-tax Act, 1961, relating to the assessment years 1960-61, 1961-62, 1962-63, 1963-64, 1964-65 and 1965-66, against the assessee, M/s. Shyam Sunder Tea Co. Private Ltd. ?"Only a few facts, which are necessary for disposing of this reference, may be noticed :It is seen from annexure "A" that the Income-tax Officer, Collection, Dibrugarh Circle, Dibrugarh, passed an order under section...
GiasuddIn and ors. Vs. the State of Assam
Court: Guwahati
Decided on: Mar-01-1977
S. Rangarajan, J.1. The twelve appellants have been convicted Under Sections 148, 302 read with 149, I. P. C. and sentenced, each of them, for two years Under Section 148 and 'rigorous' imprisonment for life plus a fine of Rs. 1000/- in default R. I. for another year, each, under the latter sections, though obviously the learned Judge could only impose imprisonment for life. The case of the prosecution is briefly as follows.2. P. W. 1 Abed Ali had proceeded from his village Borghat to Tezpur town along with the deceased Joymat Ali and Reajuddin (P. W. 2), about 9 miles away. He had gone on bicycle, the other two had gone by bus. P. W. 1 returned on bicycle from Tezpur ; P. W. 2 and the deceased returned by bus. The bus runs up to the village Panchali, from which one has to proceed on foot to village Borghat, When P. W. 1 was returning by bicycle, he met P. W. 2 and the deceased near the police camp of their village, proceeding homewards ; P. W. 1 continued to proceed on bicycle. At th...
- ‹ Prev
- Next ›