Guwahati Court September 1992 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. Bijoy Kumar Pandya
Court: Guwahati
Decided on: Sep-22-1992
U.L. Bhat, C.J. 1. The Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, has referred the following question to the High Court 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 assets being silver utensils sold by the assessee were capital assets within the meaning of Section 2(14) of the Income tax Act, 1961, chargeable to capital gains under Section 45 of the said Act ?' The assessee was a partner in two commercial firms. The Income-tax Officer assessed him under Section 143(3) of the Act assessing his taxable income at Rs. 63,880 for the assessment year 1978-79. The taxable income has been arrived at after taking into consideration the capital gain of Rs. 41,761 resulting from the sale of silver utensils on two occasions, namely, silver utensils weighing 49.550 Kgs. on October 8, 1977, at Rs. 59,212 and silver utensils weighing 28.2 Kgs. on May 13, 1977, forRs. 34,827. The Income-tax Offi...
India Carbon Ltd. Vs. Inspecting Assistant Commissioner of Income-tax ...
Court: Guwahati
Decided on: Sep-22-1992
Manisana, J. 1. The facts leading to this writ application under Article 226 of the Constitution of India, in brief, are as follows. The Inspecting Assistant Commissioner of Income-tax, while making assessment for the assessment year 1984-85, added a sum of Rs. 21,98,557 stating thus :Rs."Sales Tax : Out of current year's collection, an amount of Rs. 28,955 remains still to be paid on June 30, 1983. As such section 43B is attracted and the amount is added back. 28,955Central Sales Tax : Out of current year's collection, an amount of Rs. 21,69,602 remains still to be paid on June 30, 1983. As such, section 43B is also attracted and the amount is added back.21,69,60221,98,557". 2. The amount of sales tax appeared in the balance-sheet on the liabilities side to the income of the petitioner-company. The petitioner did not claim the added amount as deduction ; nor did he charge it to the profit and loss account. It appears that the addition was made in view of ...
United India Insurance Co. Ltd., Gauhati Vs. Member, Motor Accident Cl ...
Court: Guwahati
Decided on: Sep-22-1992
Bhat, C.J. 1. In a motor vehicle accident which took place on 12-9-90 in the National Highway near Bantow Gaon Mosque within the limits of North Lakhimpur P.S., Nomal Bora who was riding home on his bicycle was hit by a truck bearing registration No. ASM 1249 belonging to third respondent herein and driven by its driver, the fourth respondent herein, as a result of which Nomal Bora sustained fatal injuries to which he succumbed immediately. Mother of the deceased, second respondent herein filed a claim case before the Motor Accident Claims Tribunal, Lakhimpur alleging that the accident took place on account of the rash and negligent driving of the truck by the driver and claiming Rs. 3,52,410/- as compensation from the driver, owner and the insurer, respectively, the insurer being the appellant herein. The owner filed a written statement admitting the accident but denying his liability and asserting that the motor vehicle is covered by an insurance policy granted by the appellant. T...
Manoj Kumar Sharma Vs. Sadhan Roy and anr.
Court: Guwahati
Decided on: Sep-10-1992
J. Sangma, J.1. This criminal revision by the complainant is from the order dated 8-4-92 passed by Sri P.C. Borpujari, Sessions Judge, Nagaon, in C.M. No. 20(N-1) 92 reversing the order dated 1-2-92 passed by Sri P.K. Choudhury, Judicial Magistrate 1st Class, Nagaon in C.R. Case No. 508/92.2. The petitioner is a manager of the firm M/s. Purbanchal Motor Finance Co. which does financing in hire purchase of vehicles. It is alleged that the opposite party No. 1 (Sadhan Roy) purchased a truck from the petitioner under a hire purchase agreement in which an amount was fixed at Rs. 49,140.00 and made payable in 12 monthly instalments starting from 27-9-87. The truck was then registered in the name of opposite party No. 1 by showing the petitioner firm as financier. Subsequently, the opposite party No. 1, without paying the instalment and without the knowledge of the petitioner, transferred the registration to the name of his wife, Smt. Anima Roy Baglary (O.P. No. 2) by deleting the name of t...
Santipur MIn Silpa Samabai Samity Ltd. and Etc. Vs. State of Assam and ...
Court: Guwahati
Decided on: Sep-10-1992
Manisana, J. 1. These two writ petitions, namely, Civil Rule Nos. 1169 of 1992'and 1255 of 1992, are heard together and disposed of by a common judgment as in each of the cases identical question of law has been raised. Civil Rule No. 1169 has been filed by M/s Sanlipur Min Silpa Samabai Samity Limited and Civil Rule No. 1225 of 1992 has been filed by M/s Barchala Fishery Cooperative Society Limited. Shri Dharmeswar Das is the private respondent in both the cases.2. Facts,-- By an order dated 12-11-91, the Government of Assam extended the period of settlement of No. 20 Barchala Fishery at Jorhat with M/s Santipur Min Silpa Samabai Samity Ltd. for three years from 1-11-91 to 31-10-94. But, the Government of Assam under its order dated 2-6-92 cancelled the extension on the ground that the Society had failed to comply with the directions of the Government given in the extension order, and settled the fishery with the respondent Dharmeswar Das for a period of three years. M/s Santipur Mi...
Shankar Prasad Banik and anr. Vs. Collector, Karimganj and ors.
Court: Guwahati
Decided on: Sep-07-1992
S.N. Phukan, J. 1. The writ petitioners have assailed the order of the Govt. dated 11 -12-85 issued under Section 4 of the Land Acquisition Act, 1894, for short the Act, vide Annexure-1 and also the order of the Slate Govt. dated 9th January, 19X7 passed by the Govt. in the Revenue Department rejecting the appeal of the writ petitioners filed under Section 15A of the Act. The said order is at Annexure-4. 2. By notification dated 11th December, 1985 issued under Section 4 of the Act, the Govt. notified that a plot of land measuring 19 kathas 7 chotaks in Dags Nos and Khatians Nos. given in the said notification was likely to be needed for construction of a godown for Karimgani Wholesale Co-operative Stores Ltd., Karimganj. There was an enquiry under Section 5A of the Act and a report was submitted by the Collector. It may be stated that writ petitioners also filed objections before the Collector vide Annexure-A/2. Being aggrieved by the report of the Collector, Karimganj district, a pe...
- ‹ Prev
- Next ›