Guwahati Court August 1990 Judgments

Jalan Timbers Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1991)36ITD84(Gau.)

1. The assessee has filed separate applications for stay of demand. It is pointed out that for the first year Rs. 68,696 remained to be paid.It is pointed out that the assessee seriously disputed the tax and had no liquid funds available for payment and it is also stated that security of immovable property in the form of land and building belonging to the firm and the partners may be pledged as security if required. For assessment year 1982-83, the amount outstanding has been shown at Rs. 2,42,487 and in a similar situation, it is submitted that the entire demand was disputed seriously and the assessee had no liquid fund for payment. Similarly, it is submitted that land and properties may be pledged as security, if required.2. We have heard both the sides and we have gone through the orders of the authorities below for our consideration. It is vehemently urged on behalf of the assessee that the Appellate Tribunal has disposed of the connected appeals for the above two years and being ...

Frontier Engineering (Prestressed Concrete) Pvt. Ltd. Vs. Commissioner ...

Court: Guwahati

A. Raghuvir, C.J. 1. This reference is made under the Income-tax Act, 1961, at the instance of the assessee, a limited company. The two questions referred read as follows : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that depreciation on concrete poles is to be allowed at 10% in the assessment years 1977-78 to 1982-83 in terms of Appendix I of Part I of rule 5 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer was correct in revising the assessment under Section 154 for the assessment years 1977-78 to 1980-81 ?' 2. The assessee is a manufacturer of poles which are used by the electricity department The subject-matter in the reference relates to moulds used for the manufacture of poles. In the assessment orders for 1977-78 to 1980-81, the Income-tax Officer allowed depreciation at thirty per cent, on moulds and later corrected it and allow...

Uman Sing Gurung and anr. Vs. Seva Ram Dutta and ors.

Court: Guwahati

Jagat Mohan Srivastava, J.1. This is claimants' appeal against the judgment and award dated 21.11,1983 passed by the learned Motor Accidents Claims Tribunal (Kamrup), Gauhati.2. The claimants who are the parents had Claimed compensation for the death of their seven years old son, the only child, in an accident on 7.11.1977 caused by a motor bus belonging to the respondent No. 1 and at the time driven by respondent No. 2, which was insured with the respondent No. 3. The claimants had expected their deceased son who was bright in studies to do well in life and accordingly the Claim was made for Rs. 1,00,000/-.3. The Claim was resisted by the respondents on the ground, inter alia, that the Claim was excessive. The learned Tribunal on consideration of the evidence produced, by the impugned judgment and award, held that the deceased had died as a result of the accident caused due to rash and negligent driving of the bus for which the opposite parties, the present respondents, were liable. ...

Uman Singh Gurung and anr. Vs. Seva Ram Dutta and ors.

Court: Guwahati

Jagat Mohan Srivastava, J.1. This is claimants' appeal against the judgment and award dated 21.11.1983 passed by the learned Motor Accidents Claims Tribunal (Kamrup), Gauhati.2. The claimants who are the parents had claimed compensation for the death of their seven years old son, the only child, in an accident on 7.11.1977 caused by a motor bus belonging to the respondent No. 1 and at the time driven by respondent No. 2, which was insured with the respondent No. 3. The claimants had expected their deceased son who was bright in studies to do well in life and accordingly the claim was made for Rs. 1,00,000/-.3. The claim was resisted by the respondents on the ground, inter alia, that the claim was excessive. The learned Tribunal on consideration of the evidence produced, by the impugned judgment and award, held that the deceased had died as a result of the accident caused due to rash and negligent driving of the bus for which the opposite parties, the present respondents, were liable. ...

Paul Brothers Vs. Commissioner of Income-tax

Court: Guwahati

Raghuvir, C.J. 1. This reference is made under Sub-section (1) of Section 256 of the Income-tax Act, 1961, at the instance of the assessee pertaining to two assessment orders of 1978-79 and 1979-80. The question referred reads as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in reversing the finding of the Commissioner of Income-tax (Appeals) deleting the disallowance for the two assessment years and restoring the orders of the Income-tax Officer in this behalf ?' 2. The assessee is a business firm at Tezpur in Assam. The assessee paid to Eastern Hardware Co. (India) the sum of Rs. 9,600, to Assam Asbestos Limited the sum of Rs. 16,000 and to Shew Prasad Mohanlal the sum of Rs. 24,959. The total of these three amounts is Rs. 50,559 which was paid in cash to the three firms at Tezpur. Similarly, relevant to the assessment year 1979-80, the assessee paid to Steel Stores Rs. 19,030 and to Bajaj Engineering Co. Rs. 17,500. The total of the...

P. K. Himatsingka and Co. Vs. Joint Commissioner of Taxes and ors.

Court: Guwahati

A. RAGHUVIR, C.J. :The above batch of writ petitions are filed by a partnership firm run in the name and style of M/s. P. K. Himatsingka & Co. The firm consisted of four partners. One among them is Gauri Sankar Himatsingka. The firm was registered on 5th June, 1969 as a dealer in transport vehicles of scooters and three wheelers under the Assam Finance (ST) Act (II of 1956). The issues raised in the batch of cases relate to reassessment of assessment orders completed relevant to the period ending with 30th September, 1969,31st March and 30th September, 1970, 31st March and 30th September, 1971, 31st March and 30th September, 1972, 31st March and 30th September, 1973 and 31st March and 30th September, 1974. The books of accounts of the firm after the assessment order in 1975 were seized by the Vigilance Cell of the Sales tax Department and were tendered before the 1st class Magistrate at Gauhati in two criminal cases launched against the firm.2. On 17th February, 1976 the Superinte...

P. K. Himatsingka and Co. Vs. Joint Commissioner of Taxes and ors.

Court: Guwahati

Reported in: (1992)107CTR(Gau)293

A. RAGHUVIR, C.J. :The above batch of writ petitions are filed by a partnership firm run in the name and style of M/s. P. K. Himatsingka & Co. The firm consisted of four partners. One among them is Gauri Sankar Himatsingka. The firm was registered on 5th June, 1969 as a dealer in transport vehicles of scooters and three wheelers under the Assam Finance (ST) Act (II of 1956). The issues raised in the batch of cases relate to reassessment of assessment orders completed relevant to the period ending with 30th September, 1969,31st March and 30th September, 1970, 31st March and 30th September, 1971, 31st March and 30th September, 1972, 31st March and 30th September, 1973 and 31st March and 30th September, 1974. The books of accounts of the firm after the assessment order in 1975 were seized by the Vigilance Cell of the Sales tax Department and were tendered before the 1st class Magistrate at Gauhati in two criminal cases launched against the firm.2. On 17th February, 1976 the Superintendent...

Haroocharai Tea Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1990)35ITD590(Gau.)

1. The appeal is by the assessee contending that the CIT(A) erred in holding that the notice of demand not signed by the ITO, is valid notice under Section 292B and that the CIT(A) had relied on a decision which was not relevant to the instant case, 2. Briefly speaking for the assessment year 1975-76, the assessing officer initiated proceedings under Section 147 and notice under Section 148 was issued. Notice was served and the return was filed. The ITO fixed the case for hearing under Section 142(2) and made the assessment ultimately under Section 143(3) read with Section 147(b).The income was computed as per assessment order at Rs. 3,13,800. The assessee was assessed as registered firm with three partners. After considering the firm's tax, the balance of the income was distributed to the partners in their respective shares.3. Thereafter, the assessee alongwith other grounds of appeal contended before the CIT(A) that the notice of demand accompanying the order of assessment was not s...

indrapuri Primary Co-operative Housing Society Ltd. and anr. Vs. Sri. ...

Court: Guwahati

Manisana, J.1. This revision petition arises from orders of the Sessions Judge, Dibrugarh made in Criminal Revision No. 88(4)89 on 30-10-1989 and 3-11-1989.2. On 23-10-1989, the Executive Magistrate Dibrugarh in Case No. 241 of 1989 (renumbered as 334 of 1989) passed preliminary order under Section 145(1), Cr. P.C. as well as order of attachment of the subject of dispute under Section 146(1), Cr. P.C. Being aggrieved by the order of the Magistrate, the second party Bhabani Gogoi filed Criminal Revision No. 88(4)89. The learned Sessions Judge, Dibrugarh by an order dated 30-10-1989 admitted the revision petition and fixed the 3-11-89 for hearing on stay matter. On 3-11-1989, the in charge Sessions Judge stayed the operation of the order dated 23-10-1989 of the Magistrate in respect of the order of attachment of the subject of dispute. Hence this petition by the first party.3. Mr. C. Baruah, the learned counsel for the petitioner, has contended that orders passed under Sections 145(1) a...