Guwahati Court June 1992 Judgments
Deorah and Co. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jun-23-1992
U.L. Bhat, C.J.1. This reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of the assessee as well as the Revenue. At the instance of the assessee, the following two questions have been referred : '1. Whether, on the facts and in the circumstances of the case and having regard to the fact that the firm, M/s. Deorah and Co., as originally constituted stood dissolved on June 30, 1976, the Tribunal was justified in holding that Section 187 of the Income-tax Act, 1961, applies to the facts of the case for the reason that Shri Gobind Prasad Deorah who was a partner in the firm as initially constituted and is also a partner in the new firm along with three other persons ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Income-tax Officer was justified in computing income of the assessment year 1977-78 under one assessment and thereby setting aside the order of the Commissioner of Income-tax (Appeals) in th...
Tag this Judgment!Nirmalendu Banikya Vs. the Returning Officer and ors.
Court: Guwahati
Decided on: Jun-09-1992
S.N. Phukan, J. 1. The election petitioner was a candidate for 35-Abhayapuri North Constituency in the General Election held on 8th June, 1991 in pursuant to a notification issued by the Governor of Assam. 25-4-91 was fixed as last day for filing nomination and 27-4-91 was the date fixed for scrutiny. At the time of counting it was found that petitioner got 1,303 votes, the returned candidate namely respondent No. 2 got 22,311 votes. As the petitioner was defeated, the present election petition has been filed praying, inter alia, that the election of respondent No. 2 be declared void. I shall state the relevant facts stated in the election petition at the appropriate time. 2. The respondent No. 2 has filed the present petition under Order VII, Rule 11, C.P.C. read with Sections 86 and 87 of the Representation of the People Act, 1951 praying, inter alia, that the election petition may be dismissed/ rejected. 3. From the election petition it appears that the above constituency was a re...
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