Guwahati Court April 1991 Judgments
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Shrimati Faijabi Devi Vs. Sree Surendra Sil and ors.
Court: Guwahati
Decided on: Apr-03-1991
1. This is an appeal from the decree of the Assistant District Judge (2) Cachar passed in Title Appeal No. 133 of 1982 partly allowing the appeal from the decree passed by the Munsiff (1) Hailakandi in Title Suit No. 75 of 1979.2. Facts giving rise to this appeal, in brief, are thus. One K was owner of the land measuring 11 B 7 K 6 Ch in area covered by Second RS Patta No. 118 and 121. After the death of K, his widow M and his daughter A inherited the land. B is husband of A. I is the adopted son of Rand A, and the plaintiff F is the wife of I. During her lifetime, M gifted 4 B 17 K of land to B under a registered deed dated 15-5-49 (Ext.-4). Out of 4 B 17 K of land, B sold 2 B 8 K 8 Ch of land to the plaintiff F under a registered deed dated 18-4-77 (Ext.-1). On the death of M, her daughter A inherited whatever M left in her share. After various transactions, at the relevant time F was the owner of 1 B 4 K 4 Ch of land, and I was the owner of 8 B 18 K 14 Ch of land out of 11 B 17 K ...
Commissioner of Income-tax Vs. Hardware Exchange
Court: Guwahati
Decided on: Apr-03-1991
B.P. Saraf, J. 1. By this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the Commissioner of Income-tax, North Eastern Region, Shillong (Commissioner of Income-tax), the Income-tax Appellate Tribunal Gauhati Bench, Gauhati, has referred the following question of law to this court for opinion ; 'Whether, on the facts and in the circumstances of the case, the payments made for the purchase of stock-in-trade amount to expenditure within the meaning of Section 40A(3) of the Income-tax Act, 1961, read with Rule 6DD of the Income-tax Rules, 1962 ?'2. The facts of the case are as follows. The assessee is a registered firm carrying on business in hardware. For the assessment year 1970-71 (corresponding to the previous year Ram Navmi 2026), the assessee-firm submitted its return of income showing the taxable income from business at Rs. 7,860. A copy of the profit and loss account was also filed. In the course of examination of the books of account for the p...
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