Guwahati Court September 1983 Judgments
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Ramanand Agarwalla Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-23-1983
T.S. Misra, C.J.1. The following question of law has been referred to this court for adjudication : ' Whether, in view of the facts and circumstances of the case, the Tribunal was justified on the material before it in holding that the assessment was completed on 16th March, 1968, and as such the assessment was not barred by limitation '2. The material facts are these : The assessee, Ramanand Agarwalla, was assessed under the provisions of the I.T. Act, 1961, as an individual. His income for the assessment year 1963-64 was the subject-matter of assessment before the ITO, who passed his assessment order on March 16, 1968. That order was then followed by a notice dated March 20, 1968, which was issued by the office of the ITO on March 30, 1968, and was served on the assessee on April 13, 1968. The assessee filed an appeal against that assessment order contending, inter alia, that it was barred by time under Section 153 of the said Act. The AAC repelled this contention holding that the ...
Chitui Naga Vs. Onhen Kuki
Court: Guwahati
Decided on: Sep-16-1983
K.N. Saikia, J. 1. This defendant's second appeal is from the judgment and decree of the District Judge, Manipur dismissing the appeal and upholding the trial Court's judgment decreeing the suit. 2. The present respondent, Shri Onhen Kuki, Chief of Chalva Village, instituted Original Suit No. 7 of 1971 impleading the present appellant, Shri Chitui Naga, Gangbura of Tamah village stating that the plaintiff's village as well as the defendant's village are old villages and there was and still now exists a boundary line called Govakom alias Sonobuh nullah which is also called Charenggiu by the Nagas and that the scheduled land belonged to his villagers and the defendant illegally and without authority prevented his villagers from cutting fire-wood and threatened them claiming the land to have belonged to the defendant's village, Tamah; with a prayer for declaration that the plaintiff is the owner of the land as given in the schedule to the plaint; and for any other relief/reliefs as the ...
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