Guwahati Court November 1992 Judgments
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Dhansiram Agarwalla Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Nov-27-1992
U.L. Bhat, C.J.1. This is a reference under Section 250(1) of the Income-tax Act, 1961 (for short, ' the Act' ), by the Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, at the instance of the assessee. The assessee sought reference of six questions, but the Tribunal referred only the following two questions : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the action taken by the Income-tax Officer under Section 147(a) for the assessment year 1972-73 was proper and valid ? (2) Whether, on the facts and in the circumstances of the case, the addition of Rs. 5,04,137 representing the difference between the stock value shown in the books of account of the assessee and the value disclosed to the bank was justified ?' 2. The relevant assessment year is 1972-73. The assessee is the proprietor of a business engaged in manufacture and sale of iron and steel pipes, buckets and in fabrication of steel structures. Original asses...
Jyotish Chandra Borbora Vs. the Bura-gohaIn Tea Co. Pvt. Ltd. and ors.
Court: Guwahati
Decided on: Nov-24-1992
S.B. Roy, J. 1. By this revision petition the petitioner has challenged the ex parte order of ad interim injunction dated 26-8-92 passed by Munsif No. 1, Golaghat in Misc. (J) Case No. 14/92 arising out of Title Suit No. 24/92. 2. The petitioner is the Joint Managing Director of Buragohain Tea Estate (P) Ltd., Golaghat. The aforesaid Buragohain Tea Estate (P) Ltd. is a registered company incorporated in 1927 for cultivation of tea and other activities as detailed in the Memorandum of the Association of the company. The respondent is a shareholder of the said company. 3. The case of the petitioner is that the respondent filed Title Suit No. 24/92 in the Court of learned Munsif No. 1, Golaghat for a declaration that the impugned resolutions Nos. 1, 2 and 3 adopted in the Extraordinary General Meeting of the said company held on 17-8-92 as illegal, void and inoperative in law and for a further declaration that the extraordinary general meeting of the company dated 17-8-92 was illegally ...
Highways Construction Co. Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Nov-13-1992
U.L. Bhat, C.J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal, Gauhati Bench, has referred the following questions under Section 256(1) of the Income-tax Act, 1961 : ' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the disallowance of interest was made on valid grounds for the assessment years 1973-74 and 1974-75? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the action of the Inspecting Assistant Commissioner (Assessment) in including the interest on notional basis on interest-free advances made by the assessee to the managing director and others for the assessment years 1978-79 and 1979-80 ?' 2. Question No. (i) refers to a dispute in regard to the assessment years1973-74 and 1974-75. Question No. (ii) refers to a dispute regarding assessment years 1978-79 and 1979-80. 3. The assessee, a private limited company, was engaged in the business o...
Commissioner of Income-tax Vs. Mulchand Sukmal Jain
Court: Guwahati
Decided on: Nov-11-1992
U.L. Bhat, C.J. 1. This reference under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), has been made at the instance of the Revenue. The following is the question referred to the High Court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was a valid partition for purposes of Section 171 of the Income-tax Act, 1961, in the Hindu undivided family consisting of son and mother only ?' 2. The assessment in question relates to the assessment year 1979-80. The assessee is a Hindu undivided family consisting of a son and his mother only. The assessee contended before the Income-tax Officer that there was an oral partition or family arrangement which took effect from April 4, 1979, and, in confirmation of the same, the parties executed a document on May 18, 1979, and, under the partition, immovable properties described in Schedule 'B' were allotted to the son and movable properties described in Schedule 'C' we...
Shri M.C. Bora Vs. the Dist. Elementary Education Officer, North Lakhi ...
Court: Guwahati
Decided on: Nov-11-1992
S.N. Phukhan, J. 1. This is an application under Article 226 of the Constitution against the order dated 3-5-88 issued by the District Elementary Education Officer, North Lakimpur regarding the writ petitioner. 2. In order to meet the needs of the students of villages Chorahani, Nepalibari and Naharani, the public of that area established an M.E. School in the year 1984 and the writ petitioner was appointed as founder Headmaster of the said school. The petitioner even now is working as Headmaster of the said School. It may be stated that the writ petitioner passed Matriculate examination in the year 1962 and thereafter also passed P.U. (commerce) examination. The petitioner joined B.Com. course in the year 1963, but he failed in the first year of B.Com. part-1 examination. The position has undergone a change after filing of the writ petition inasmuch as the writ petitioner passed the B.A. Part-I examination. The school applied for recognition and thereafter the impugned order was pas...
Commissioner of Income-tax Vs. Veneer Mills Pvt. Ltd.
Court: Guwahati
Decided on: Nov-10-1992
U.L. Bhat, C.J. 1. The following question has been referred at the instance of the Revenue to this court by the Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act') : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the payment of interest of Rs. 31,988 by the assessee on account of delayed payment under the Assam Finance (Sales Tax) Act and of Rs. 2,319 for delayed payment of instalments to the Divisional Forest Officer is not penal in nature ?' 2. The respondent is absent. We have heard Shri D.K. Talukdar, learned counsel for the Revenue. 3. The assessee is a private limited company. The dispute relates to the assessment year 1977-78. During the previous year corresponding to the assessment year 1977-78, the assessee paid interest on sales tax dues to the State Government under the provisions of the Assam Finance (Sales Tax) Act, 1956, as also interest...
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