Guwahati Court June 1977 Judgments
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Sajjan Bagaria Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Jun-30-1977
M. C. PATHAK C.J. - The following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, under section 256(1) of the Income-tax Act, 1961, to this court for decision :"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 15,863 cannot be allowed as a deduction for computing the amount of assessees share in the capital gains earned by the firm, M/s. Bagaria Building Corporation ?"M/s. Bagaria Building Corporation, Calcutta, was a firm consisting of three partners, namely, the assessee, Sajjan Bagaria, Smt. Anandi Devi Agarwalla and Smt. Savitri Devi Agarwalla, each having one-third share. The assessee joined this firm with effect from January 1, 1969. Prior to that date, M/s. Bagaria Building Corporation, Calcutta, consisted of two ladies mentioned above and Shewbhagawan Saraf, each having one-third share. Shewbhagawan Saraf left the firm and the assessee came in his p...
Sajjan Bagaria Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jun-30-1977
M.C. Pathak, C.J. 1. The following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, under Section 256(1) of the Income-tax Act, 1961, to this court for decision : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 15,863 cannot be allowed as a deduction for computing the amount of assessee's share in the capital gains earned by the firm, M/s. Bagaria Building Corporation ' M/s. Bagaria Building Corporation, Calcutta, was a firm consisting of three partners, namely, the assessee, Sajjan Bagaria, Smt. Anandi Devi Agarwalla and Smt. Savitri Devi Agarwalla, each having one-third share. The assessee joined this firm with effect from 1st January, 1969. Prior to that date, M/s. Bagaria Building Corporation, Calcutta, consisted of two ladies mentioned above and Shewbhagawan Saraf, each having one-third share. Shewbhagawan Saraf left the firm and the assessee came in his pla...
Jit Bahadur Chetri Vs. the State of Arunachal Pradesh
Court: Guwahati
Decided on: Jun-14-1977
M.C. Pathak, C.J.1. This is an appeal from Jail against the order of conviction and sentence of the appellant Jit Bahadur Chetri Under Section 326 Indian Penal Code. The appellant was tried by the Magistrate First Class at Along, Arunachal Pradesh on a charge Under Section 326 I. P. C, and convicted and sentenced to undergo rigorous imprisonment for two years and also to pay fine of Rs. 600/- in default of payment of fine, to undergo rigorous imprisonment for another period of six months.2. Against the order of conviction and sentence passed by the Magistrate 1st Class, Along, an appeal was preferred before the Deputy Commissioner, Siang District, Along, who summarily dismissed the appeal.3. The prosecution case was that in the evening of 25th June, 1976 the accused-appellant armed with a dao came to the house of Tenzing Lama of Along, the complainant of the case, and inflicted cut injury with the dao on the person of Pasang Lama, a minor son of the complainant. The Sub-Inspector of P...
Md. GiasuddIn Ahmed Vs. State of Assam
Court: Guwahati
Decided on: Jun-08-1977
Baharul Islam, J.1. The appellant, Md Giasuddin Ahmed, has been convicted by the Sessions Judge, Gauhati, Under Section 302 of the Penal Code and sentenced to rigorous imprisonment for life.2. The facts material for tine purpose of disposal of this appeal may be stated as follows :--On 23-10-1972 at about 12 or 12.30 p. m. Osman Ganl, deceased, a teacher of Lachima Sarkari Buniadi Bidyalay, was sitting in a conference with his colleagues, P. Ws. 2, 3 and 4, inside the school hall. Suddenly the appellant entered the room, with a dagger and stabbed him at his neck and ran away. Osman died on the spot 3/4 minutes after the assault. Hearing the outcry raised by the school children, people gathered there. The dead body was then brought outside the school and kept under a tree by the side of the P. W. D. road P. W. 9, Khaibor Ali, who is also a teacher of another school and who was at his residence at the time, was informed about the Incident by P. W. 8, Nazim Ali. P. W. 9 immediately came ...
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