Guwahati Court March 1978 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.
Bachraj Dugar Vs. Narendra Kumar Singh and anr.
Court: Guwahati
Decided on: Mar-20-1978
K. Lahiri, J.1. The apple of discord was a motor cab the subject matter of a criminal case instituted by Narendra Kumar Singh, Opposite Party No. 1, who is not the owner thereof. The car in question, as alleged, was left with the petitioner Bachraj Dugar for rendering service involving the exercise of labour and skill in connection with some repairs needed in the car in question. Due to some differences a case was instituted under Section 406 I. P. C. against Bachraj Dugar, the petitioner-accused. The owner was not a party to proceeding, is also the indubitable position. On conclu- sion of trial, the court on acquittal of the accused-petitioner, held that the petitioner had a lien over the property, in all probability bearing in mind the provisions contained in Section 170 of the Indian Contract Act, 1'872. But, unfortunately, the trial court had omitted to serve notice on the registered owner of the car, who was the only person entitled to make use of the car in question before rende...
Commissioner of Income-tax Vs. Smt. Chhagni Devi DhadA.
Court: Guwahati
Decided on: Mar-07-1978
LODHA C.J. - This is an application by the Commissioner of Income-tax North-Eastern Region, Shillong, under section 256(2) of the Income-tax act, 1961 (hereinafter referred to as "the Act"), for requiring the Appellate Tribunal to state the case and refer the following questions of law to this court :"(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that penalty orders passed by the Income-tax Officer as cancelled by the Appellant Assistant Commissioner of Income-tax cannot be restored ?(ii) Whether, on the facts and in the circumstances of the case and particularly in view of the admission made by the assessee in the revised returns which were filed after the cases were subjected to enquiry and investigation by the Income-tax Officer, penalties under section 271(1)(c) were not rightly attracted ?"The short facts giving rise to this application may be stated as under :The assessee filed returns for the assessment...
- ‹ Prev
- Next ›