Guwahati Court December 1979 Judgments

Commissioner of Income-tax Vs. Singh Transport Co.

Court: Guwahati

Lahiri, J. 1. The question referred to us by the Income-tax Appellate Tribunal, 'the Tribunal' for short, under Section 256(1) of the Income-tax Act, 1961, 'the Act' for short, as fashioned by the Tribunal reads: ' Whether on a proper construction of Section 32(2) of the Income-tax Act, 1961, the Tribunal was justified in holding that the unabsorbed depreciation of the assessee, registered firm, for the preceding assessment years allocated to the partners, if not wholly set off in their respective assessment, should be brought back for computation of the total income of the firm in the subsequent years, as if it were the firm's unabsorbed depreciation? ' 2. Shortly put, the necessary facts, leading up to the present reference by the Tribunal, are: The assessee in question is a registered firm. In the assessment year 1972-73, the ITO completed the assessment of the firm at nil after determining the unabsorbed depreciation for the year at Rs. 21,846. The quantum of depreciation allowa...

Commissioner of Wealth Tax Vs. Tarachand Agarwalla and ors.

Court: Guwahati

K. Lahiri, J. - These are applications u/s 27(3) of the WT Act, 1957, "the Act" for short, asking for a reference of certain questions of law arising out of the order of the ITAT, Gauhati. We propose to dispose of the Civil Rules by a common order.Civil Rule Nos. 85(M) to 89(M) of 19772. The petitioners case is that the Respondents are partners of different firms. The firms had agricultural land as one of the items of assets amongst various other assets held by it. In the WT assessment, the assessee-partners claimed that exemption u/s 5(1)(iva) of "the Act" should be allowed in respect of individual shares pertaining to the agricultural land held by the firm. The WTO purporting act u/r 2 of the WT Rules/ 1957 (as amended), for short "the Rules", made the deduction of the exemption u/s 5(1)(iva) in computing the net wealth of firm and allocated distributed the balance amongst the partners for assessment. Appeals were taken by the assessees to the AAC of we...

Commissioner of Wealth Tax Vs. Tarachand Agarwalla and ors.

Court: Guwahati

Reported in: (1980)15CTR(Gau)161

ORDERK. Lahiri, J. - These are applications u/s 27(3) of the WT Act, 1957, 'the Act' for short, asking for a reference of certain questions of law arising out of the order of the ITAT, Gauhati. We propose to dispose of the Civil Rules by a common order.Civil Rule Nos. 85(M) to 89(M) of 19772. The petitioners case is that the Respondents are partners of different firms. The firms had agricultural land as one of the items of assets amongst various other assets held by it. In the WT assessment, the assessee-partners claimed that exemption u/s 5(1)(iva) of 'the Act' should be allowed in respect of individual shares pertaining to the agricultural land held by the firm. The WTO purporting act u/r 2 of the WT Rules/ 1957 (as amended), for short 'the Rules', made the deduction of the exemption u/s 5(1)(iva) in computing the net wealth of firm and allocated distributed the balance amongst the partners for assessment. Appeals were taken by the assessees to the AAC of wealth-tax which were aborti...

State of Sikkim Vs. Futi Sherpani

Court: Guwahati

A.M. Bhattacharjee, Ag. C.J.1. After examining the records of the case called for by this Court and hearing the learned Advocate-General appearing for the State, I have no doubt that the entire trial in this case was vitiated and the conviction and the sentence must, therefore, be set aside.2. This was a prosecution under the provisions of an Order, generally known, though not expressly entitled, as the Work Permit Order, contained in the Notification being No. 848/HP, dated the 10th December, 1965, paragraph 1 whereof provides that 'every foreigner, entering Sikkim or residing therein, shall be required to obtain a Work Permit from the Chief Secretary or any other officer authorised by him in this behalf before he can take up or -continue in any employment for gain within the State of Sikkim', paragraph 2 whereof provides that 'any foreigner, who has obtained or continues in such employment without the grant of a Work Permit shall be liable to be deported from forthwith', and paragr...