Guwahati Court November 1993 Judgments
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Manik Chand Soni Vs. Asstt. Commissioner of Income-tax and Others.
Court: Guwahati
Decided on: Nov-30-1993
S. N. PHUKAN J. - The grievance of the writ petitioner is that though the Assistant Commissioner of Income-tax, Investigation Circle-I, Guwahati, directed release of the explained articles seized, the Department has not complied with the said order.Briefly stated, the facts are as follows :By virtue of a warrant of authorisation issued by the Director of Income-tax (Investigation), Calcutta, a search and seizure operation was carried out in the business and residential premises of the petitioner on February 25, 1993, and February 26, 1993. The operation was conducted under section 132 of the Income-tax Act, 1961. Thereafter, in accordance with the provisions of sub-section (5) of the said section, the assessing authority passed an order on June 24, 1993, vide annexure-5, to the present petition. The said order was passed after following all the procedures as laid down in the above section 132. In the order, it was also directed that the unexplained seized property may be retained by t...
Manik Chand Soni Vs. Asst. Commissioner of Income-tax and ors.
Court: Guwahati
Decided on: Nov-30-1993
S.N. Phukan, J. 1. The grievance of the writ petitioner is that though the Assistant Commissioner of Income-tax, Investigation Circle-I, Guwahati, directed release of the explained articles seized, the Department has not complied with the said order. 2. Briefly stated, the facts are ns follows : By virtue of a warrant of authorisation issued by the Director of Income-tax (Investigation), Calcutta, a search and seizure operation was carried out in the business and residential premises of the petitioner on February 25, 1993, and February 20, 1993. The operation was conducted under Section 132 of the Income-tax Act, 1961. Thereafter, in accordance with the provisions of Sub-section (5) of the said section, the assessing authority passed an order on June 24, 1993, vide annexure-5, to the presentpetition. The said order was passed after following all the procedures as laid down in the above Section 132. In the order, it was also directed that the unexplained seized property may be retaine...
Lalsingh Estate Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Nov-19-1993
Manisana, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following question has been referred to us by the Tribunal : 'Whether, on the facts and in the circumstances of the case, on the basis of the materials and documents produced, the Tribunal was justified in law in holding that the registered deed of release dated October 3, 1966, was not a lawful document and that the income from the properties was assessable in the hands of the assessee-company and not in the hands of the Hindu undivided family ?'2. Facts.--Sri M. Lal Singh made an affidavit on April 11, 1959, declaring that he was the karta of a Hindu undivided family consisting of five members who had formed a limited private company (which we shall refer to as 'the assessee-company') ; that the land under the two periodic pattas bearing Nos. 201 and 1398 of Guwahati town issued in his name would be transferred to the assessee-company to secure the interest of the members for the use and maintena...
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