Guwahati Court September 1987 Judgments

Pranab Kumar Dey Vs. the Dibrugarh University, Dibrugarh and ors.

Court: Guwahati

Saikia, C.J. 1. The petitioner challenges the notice dated 13th Nov. 1986 issued by the Registrar, Dibrugarh University calling upon him to show cause as to why the degree in Law (LL.B.) conferred on him by the Dibrugarh University should not be withdrawn on the charge of his having fraudulently increased his marks obtained by him at Final Law examination. 2. After obtaining B.Sc. degree the petitioner studied law under the Dibrugarh University (hereinafter referred to as 'the University'), and having passed the date Law Examinations he appeared in the final LLB. examination, but he could not clear the first paper on the subject 'Civil Procedure Code, Limitation Act and Arbitration Act'. As per the Rules he was allowed to appear only on the said subject, namely, 'Civil Procedure Code, Limitation and Arbitration Act', in the examination held in Oct. 1984 and was shown to have secured 39 marks in the said paper. Under the University Rules a cadidate was required to secure 45% marks i...

income-tax Officer Vs. Tuli Veneer Plywood Industries

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1988)24ITR345(Gau.)

1. This appeal by the department is directed against the AAC's order directing the ITO to allow registration to the assessee-firm for the assessment year 1982-83.2. The facts in brief are that the assessee is a partnership firm which was evidenced by a deed dated 22-3-1982. It was recited in the deed that the partnership was formed by an oral agreement with effect from the 1st day of January, 1981 for carrying on business of manufacture of veneers used in plywood industry. There were five partners, having the following shares : The ITO found that on the date of commencement of the partnership business as also during a major part of the accounting year (1981-82 financial year), the partner at S1. No. (5) above remained a minor even though on the date the partnership deed was executed Km. Sangita Devi Chamaria was a major. The assessee's application for registration under Form No. 11 which was submitted on 24-3-1982 before the ITO was signed by all the partners including Km. Sangita Cha...

inspecting Assistant Vs. Tarajan Tea Co. (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1988)24ITD440(Gau.)

1. This appeal by the revenue is directed against the Commissioner of Income-tax (Appeals)'s order cancelling the Income-tax Officer's order of re-assessment under Section 147(a)/144B dated 16-7-1932 by raising the following ground : For that the learned CIT(A) erred in cancelling the reassessment under the provisions of Section 147(a).However, during the course of hearing before us, an additional ground was raised by the learned Departmental Representative, which reads as under : The learned Commissioner of Income-tax (Appeals) erred in holding that the assessment is barred by limitation.After hearing both the parties, we have admitted the said additional ground as the same arises out of the CIT(A)'s order.2. The facts in brief are that originally an assessment for the year under appeal was made under Section 143(3) on 29-9-1977 determining the total income of the assessee at Rs. 69,810. Subsequently, the ITO re-opened the assessment under Section 147(a) by issue of a notice under Se...