Guwahati Court August 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.
Commissioner of Income-tax Vs. S. Sardar Singh
Court: Guwahati
Decided on: Aug-19-1977
Baharul Islam, J. 1. The Income-tax Appellate Tribunal, ' A ' Bench, Calcutta, has referred the following question to us for opinion : ' Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the order of penalty passed by the Inspecting Assistant Commissioner under Section 271(1)(c) read with Section 274 of the Income-tax Act, 1961, was invalid and, therefore, could not stand ? 2. In the course of examination of the accounts of the assessee for the assessment year 1966-67-, the Income-tax Officer found that the assessee had concealed his income and furnished inaccurate particulars of such income. He, therefore, directed initiation of proceedings under Section 271(1)(c) read with Section 274 of the Income-tax Act, 1961 (hereinafter called ' the Act '), and issued notice to the assessee on November 25, 1968. Thereafter, he referred the matter to the Inspecting Assistant Commissioner as the minimum penalty leviable exceeded Rs. 1,0...
Harun Rashid Laskar Vs. the State of Assam
Court: Guwahati
Decided on: Aug-19-1977
K. Lahiri, J.1. This is an appeal directed against the conviction of the appellant Under Section 295 read with Section 109 I.P.C. and sentencing him to suffer simple imprisonment for two months and to pay a fine of Rs. 200/- in default, to suffer simple imprisonment for two months more, in Sessions Case No. 19 of 1971.2. The accused was put upon his trial Under Section 295-A of the I.P.C. read with various other Sections of the Code for trial before the Court of Session, Cachar at Silchar, along with others. However, the learned Sessions Judge ultimately charged the accused person Under Section 295 read with Section 109 I.P.C. and the other co-accused persons were charged under different provisions of the Code.3. The prosecution story in short is that after sundown, on the 20th day of October, 1969, the present appellant abetted the commission of an offence Under Section 295 I.P.C. (injuring or defiling place of worship with intent to insult the religion of any class). The story in sh...
- ‹ Prev
- Next ›