Guwahati Court August 1988 Judgments

George Williamson (Assam) Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1989)29ITD154(Gau.)

allowed export market development allowance under r. 6AA for the asst.yr. 1981-82.Inspecting Assistant Commissioner's order allowing expenses to assessee on account of maintenance of agency and warehouses outside India was erroneous and prejudicial to the interests of revenue as rule 6AA was introduced w.e.f. 1-8-1981.Rule 6AA was inserted by the Income Tax (8th Amendment) Rules, 1981 with effect from 1-8-1981.The assessment year involved is 1981-82. The assessee's accounting year ended on 30-6-1980. It cannot therefore be said that the above rule 6AA would be applicable to the assessment year 1981-82 as being the case here. In that view of the matter, the Commissioner cannot be said to have acted without any jurisdiction or authority in coming to the conclusion that order of assessment was erroneous and prejudicial to the interests of revenue. It may be mentioned that after introduction of rule 6AA with effect from 1-4-1981, certain assessees may be entitled to such relief in respect...

Daulatram Lakhani Vs. State of Assam and ors.

Court: Guwahati

Hansaria, J. 1. A question of great public importance is involved in this reference. Realising the importance of the subject, one of us (Hansaria, J.) sitting singly referred the following question of law for answer : 'Whether a Civil Court has jurisdiction to entertain a suit which challenges, or is connected with, any act done or purported to have been done under Rule 18 of the Settlement Rules framed under the Assam Landand Revenue Regulation, 1886? If so, under what circumstances?' 2. The core facts which deserve notice to answer the question are these : The plaintiff was possessing 48 bighas and odd land in some villages of Goalpara district. He came to possess the land after having acquired the right of occupancy from various persons. By an order dated 26-10-1966, the Deputy Commissioner, Goalpara, acting under the provisions of Rule 18 of the aforesaid Rules, ordered for eviction of the plaintiff from the aforesaid land as the land had vested in the State under the provisions ...

Jwala Prasad Sikaria, Vs. Commissioner of Income-tax and ors.

Court: Guwahati

Hansaria, J. 1. An interesting point of law has arisen for decision in these civil rules which are connected with the assessment year 1960-61. The point is whether interest has to be paid on the amount refunded to an assessee, who was assessed under the Indian Income-tax Act, 1922, hereinafter the 'old Act', but after coming into force of the Income-tax Act, 1961, hereinafter the 'new Act'. The five petitions are by five different assessees, but a common question of law is involved. We have, therefore, heard these petitions together and are disposing of the same by this common order. 2. What had happened was that the returns for the assessment year in question were filed on December 6, 1960. But the assessment came to be made after the commencement of the new Act. Demands of varying amounts were raised in the case of each assessee. The amount was realised from the assessees some time in 1965-66. On March 7, 1967, the appeals filed by them against the assessment were allowed and the de...

Jwala Prasad Sikaria, Vs. Commissioner of Income-tax and ors.

Court: Guwahati

Reported in: (1988)74CTR(Gau)22,[1989]175ITR535(Gauhati)

Hansaria, J. 1. An interesting point of law has arisen for decision in these civil rules which are connected with the assessment year 1960-61. The point is whether interest has to be paid on the amount refunded to an assessee, who was assessed under the Indian Income-tax Act, 1922, hereinafter the 'old Act', but after coming into force of the Income-tax Act, 1961, hereinafter the 'new Act'. The five petitions are by five different assessees, but a common question of law is involved. We have, therefore, heard these petitions together and are disposing of the same by this common order.2. What had happened was that the returns for the assessment year in question were filed on December 6, 1960. But the assessment came to be made after the commencement of the new Act. Demands of varying amounts were raised in the case of each assessee. The amount was realised from the assessees some time in 1965-66. On March 7, 1967, the appeals filed by them against the assessment were allowed and the dema...

Commissioner of Wealth-tax Vs. N.R. Sirkar

Court: Guwahati

A. Raghuvir, C.J. 1. The following three questions are referred to this court under Sub-section (2) of Section 27 of the Wealth-tax Act: '(i) Whether, on the facts and in the circumstances of the case and on a proper construction of Section 4(1)(a)(i) of the Wealth-tax Act, 1957, the Tribunal was justified in holding that the house property concerned was not an asset indirectly transferred by the assessee to his wife ? (ii) Whether, on the facts and in the circumstances of the case and on a proper construction of Section 4(1)(a)(i) of the Wealth-tax Act, 1957, the Tribunal was justified in holding that only the debit balances in the books of the assessee representing funds transferred to the wife should be included under Section 4(1)(a) in the assessment of the assessee ? (iii) Whether the Tribunal had any materials or valid reasons for not following its own decision given in income-tax cases by its order dated November 28, 1973, in I. T. A. No. 5610 (Gau) of 1971-72 for the assessme...

ishwar Prasad Agarwalla and ors. Vs. Income-tax Officer

Court: Guwahati

1. This petition is by a dissolved firm, India Wire Products, and its four partners. The firm was dissolved on March 31, 1976. The firm as well the individual partners seek to quash the (impugned) notices issued by the Income-tax Officer, A-Ward, Tinsukia, to reopen the assessment order of the firm dated November 29, 1972. The facts in the case are as under.2. The return of the firm for the assessment year 1972-73 was inquired and the income was determined at Rs. 1,19,980 on November 29, 1972. The Income-tax Officer, A-Ward, Tinsukia, exercising power under Section 247 of the Act informed the firm and its partners that 'chargeable tax escaped assessment' for the year 1972-73, and, therefore, the impugned show-cause notice was served on them, to reopen the order. The assessee protested on September 25, 1976, and later, on October 13, 1976, reiterated the protest. When a suitable reply was not received, they approached this court to quash the notice.3. The facts relevant to the notice f...

Controller of Estate-duty Vs. Murarilal Sovasaria

Court: Guwahati

1. This reference is made under Sub Sub-sectionsection (1) of Section 64 of the Estate Duty Act, 1953. The two questions referred are :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that notwithstanding Section 34(1)(c) of the Estate Duty Act, 1953, the value of the share of the lineal descendants of the deceased in the joint family property was not includible in the estate of the deceased for rate purposes ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the share of the deceased in the value of the goodwill of the firm was not includible in the principal value of the estate passing on the death of the deceased ?' 2. Ram Kumar Sovasaria died at the ripe age of 82 on August 19, 1971, at Tinsukia. This reference relates to his estate. In this case the accountable person is Murarilal Sovasaria.3. The deceased, during his lifetime, was the karta of a Hindu undivide...

North-west Transport Syndicate and ors. Vs. State of Assam and ors.

Court: Guwahati

B.L. Hansaria, J.1. By this petition Under Article 226 of the Constitution, the petitioner has challenged the constitution of the Regional Transport Authority (RTA), Nagaon, vide Notification No. TMV. 48/81/315 dated 24th May, 1986. The decisions taken by the aforesaid RTA in its meetings held on 23-9 86, 24-9-86 and 3-10-86 have also been questioned. 2. The attack on the validity of the constitution of the aforesaid RTA is on the ground that one Shri Girin Das was appointed a member of the RTA, Nagaon. This challenge is founded on the ground that Shri Das had financial interest in a transport undertaking, he being a permit holdey in respect of an all-India tourist omnibus. Section 44(2) of the Motor Vehicles Act, 1939, hereinafter the Act, would not permit such a person to be made a member of the RTA. 3. There is no dispute at the Bar that Shri Das could not have beep made a member of the concerned RTA. Indeed, after the Rule was issued in the present case on 27-11-86, it was declare...

India Carbon Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

1. The facts in the instant case are slightly involved. The reference arises under the Income-tax Act, 1961. The assessee in this case is India Carbon Ltd., Noonmati, Gauhati. The following two questions are referred to this court under Sub-section (1) of Section 256 of the Act : '(1) Whether, on the facts and in the circumstances of the case, and on a proper construction of Section 40(c) of the Income-tax Act, 1961, as amended by Section 9 of the Finance (No. 2) Act, 1971, the Tribunal was justified in holding that two interpretations are not possible in respect of the amended provisions of Section 40(c) and that no debatable question of law was involved in the interpretation of Section 40(c) of the Income-tax Act, 1961 ?(2) whether, on the facts and in the circumstances of the case and on a proper construction of the amended provisions of Section 40(c) of the Income-tax Act, 1961, the Tribunal was justified in rectifying the original order relating to the managing director's remune...

Pheros and Co. P. Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

A. Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, with one question. The question reads as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the order of the Appellate Assistant Commissioner refusing to allow salary to the extent of Rs. 6,000 out of the remuneration paid to the managing director on a proper construction of Section 40(c) of the Income-tax Act, 1961, relating to the assessment year 1972-73?'2. The assessee in the case is an industrial estate, Pheros & Co. Pvt. Ltd.. at Gauhati. The company has two factories, one at Gauhati and the other at Faridabad near Delhi which was established in 1971. In the two factories, the estate forges steel sheets, iron nails, fencing posts, steel angles, steel joints and cast sheets. The question referred relates to the assessment year 1972-73.3. The private company has only four shareholders, one among them bei...