Guwahati Court June 1988 Judgments

Surendra Prasad Singh and ors. Vs. Commissioner of Income-tax

Court: Guwahati

A. Raghuvir, C.J.1. These references were consolidated in the statement of cases. Therefore, we propose to dispose of all the cases in one order.a. The following two questions have been referred under Sub-section (1) of Section 256 of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the orders of the Additional Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961, to the extent of charging of interest under Section 139 and Section 217 of the Income-tax Act, 1961, relating to the assessment years involved in the various appeals ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Additional Commissioner of Income-tax was not justified in setting aside the assessments in order to restore to the Income-tax Officer the right to commence the proceedings ofpenalty under Sections 271(1)(a), 271(1)(c) and 273 of the Income-t...

Smt. Kamala Devi Todi (Legal Representative of Late Lalchand Todi) Vs. ...

Court: Guwahati

A. RAGHUVIR C.J. - The reference relates to the assessment years 1962-63 and 1963-64. Lalchand Todi is the assessee. He was a partner of a firm called Tinsukia Flour Mill.The assessee was served with a notice on August 11, 1966, under section 142(1) for production of books of account. The assessee represented that on August 10, 1986, a mob broke into the office of the firm at 11 a.m., ransacked the books of account for five hours and burnt the books of account, other records and properties worth Rs. 5,000. The assessee, therefore, was unable to submit the books of account at the inquiry by the Income-tax Officer. The assessment orders for the years 1962-63 and 1963-64 were finalised without books of account under section 144 of the Act. The assessee filed, unsuccessfully, appeals before the Appellate Assistant Commissioner and before the Appellate Tribunal. Later, under sub-section (2) of section 256 of the Income-tax Act, the following two questions are referred to this court :"...

Bhawani Sankar Begaria and anr. Vs. Ratul Dutta

Court: Guwahati

Manisana, J.1. This petition under Section 482, Cr. P.C. arises from an order dt. 28-2-77 of the Judicial Magistrate at Dibrugarh passed in Case No. 1958C of 1974 framing charges under Sections 403 and 409, I.P.C.2. Facts, - On a complaint made by PW 1 Ranjan Ghose against the present petitioners Bhawani Sankar Bagaria and Nanda Kishore Bagaria, the learned Magistrate issued process for the offences under Sections 120B, 406 and 420, I.P.C. Thereafter, the learned Magistrate, as provided under Section 244, Cr. P.C., proceeded to hear the prosecution and took all evidence produced in support of the prosecution, i.e., the prosecution examined three witnesses. Thereafter, on consideration of the evidence the Magistrate 'framed charges against the petitioners under Sections 403 and 409, I.P.C. Hence this petition for quashing the order of framing charges,3. Mr. J. P. Bhattacharjee, the learned Counsel for the petitioners, has submitted that the learned Magistrate ought to have discharged ...

Commissioner of Income-tax Vs. 1. Joy Sukhlal SethiA. (i.T.R. No. 51 o ...

Court: Guwahati

The following question of law has been referred under sub-section (1) of section 256 of the Income-tax Act, 1961 :"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee, Shri Joysukhlal Sethia, cannot be assessed in the status of an association of persons, but that he should be assessed in the status of an individual in respect of his individual portion of the share of profits from the firm, Keshrichand Joysukhlal, for the assessment year 1967-68 and that the income in the name of Joysukhlal Sethia has to be treated as the income of each separated member of the Hindu undivided family of which he was the karta ?"The assessee, Joysukhlal Sethia, was the karta of the erstwhile Hindu undivided family. The assessee, as karta of the erstwhile Hindu undivided family, was a partner in the firm, Keshrichand Joysukhlal, and on the first day of the accounting year, a partial partition of the business assets of the Hindu...

Meghalaya Road Carriers Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1990)32ITD213(Gau.)

1. The first four grounds of appeal before us are not pressed by the assessee's learned counsel at the time of hearing. The only ground left for our consideration are ground Nos. 5,6 and 7. The 7th ground is general in nature, which requires no adjudication. In respect of ground Nos. Sand 6, we are to hear the parties and examine the facts. The CIT (Appeals) mentioned that the assessee has not preferred a separate appeal under Section 246(l)(j) of the Act. To understand the real controversy, we should narrate the facts of the case in brief.2. The assessment was made by the ITO under Section 144 as the assessee had not produced books of accounts etc. He took the status as URF as noted in the assessment order. He also passed an order under Section 185 in which he has noted that the assessee filed Form No. 11 A. But in the absence of books of account and also due to non-compliance of the assessee, the ITO was not satisfied that there was a genuine firm during the year. Registration was r...

Wealth-tax Officer Vs. Abdul Malik

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1990)32ITD125(Gau.)

1. In these appeals by the Revenue relating to different assessees a common point has been raised by the Department. The contention of the Revenue is that the Appellate Assistant Commissioner of Wealth-tax erred in directing the Wealth-tax Officer to allow the entire tax liability without reference to the provision of Section 2(m)(iii) of the Wealth-tax Act. The facts of the cases of the assessees are similar and identical. In the assessment order for the assessment year 1967-68 in the case of Shri Abdul Malik passed by the Wealth-tax Officer Under Section 16(5)/23/17, it was mentioned that the assessment was made originally and later on it was set aside by the A.A.C. and that the matter was to be taken up afresh. The assessment was accordingly completed as was done by the W.T.O. in the reassessment orders. In course of fresh assessment proceedings for all the years the assessee raised a claim that taxation liability should be allowed. The W.T.O.mentioned that on 27-8-1970 there was a...

Parag Engineering Works Vs. Union of India (Uoi) and ors.

Court: Guwahati

A. Raghuvir, C.J. 1. The firm of Parag Engineering Works is a partnership firm with its Head Office at Tinsukia in District Dibrugarh. The firm runs a branch office at Gauhati where the firm subscribed a telephone bearing No. 27010 with STD facility. The controversy in this case relates to that telephone. In this judgment the firm will be referred as the 'subscriber' of the telephone. 2. The performance of the telephone was frequently found by the subscriber faulty. The subscriber complained of the faults tothe Telephone Department. The subscriber was informed that 'there was some fault in the earthing.' The subscriber complained of inflation of bills in letters of December 14, 1985, January 6 and April 17 of 1987 and in letters of March 17, May 2, June 1, and October 27, 1987 complained of non-performance of the apparatus unduly for over a long period but nothing was done to rectify the faults. The Telephone Department at one stage informed the subscriber of cable fault as a chronic...