Guwahati Court April 1993 Judgments

Contemporary Target Pvt. Ltd. and ors. Vs. M.B. Enterprises and ors.

Court: Guwahati

H.K. Sema, J. 1. By this petition under Article 227 of the Constitution of India read with Sections 115 and 151 of the CPC the petitioners have assailed the order dated 8-4-93 passed by the learned Asstt. District Judge-1, Gauhati in Misc. (J) Case No. 36/93 arising out of T.S. No. 81/93 granting ex parte ad interim inj unction on the basis of an application filed by the plaintiffs under Order 39 Rules 1 and 2 of the C.P.C. restraining the petitioners/defendants from acting on the basis of the contract dated 5-4-93.2. Briefly stated the facts leading to filing of the present petition are as follows :-- The petitioner No. 1 is a Pvt. Limited Company registered under the Companies Act having its office at Shanti House, G. S. Road, Ulubari, Guwahati-7 and the petitioner No. 2 is the General Manager of the Company. The petitioners company carries on the business of Tea broking. The petitioners company for the purpose of doing business of tea broking has to collect samples and binds the p...

Commissioner of Income-tax Vs. Assam Cold Storage Co.

Court: Guwahati

U.L. Bhat, C.J. 1. This reference has been made by the Appellate Tribunal at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961. The question which is in two parts reads as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deciding that the assessee's source of money invested in the purchase of 2,013 bags of potatoes was Rs. 60,000 disclosed by the assessee under the Voluntary Disclosure Scheme, 1975, and whether the said decision of the Tribunal is against the provisions of Section 9 of the Voluntary Disclosure of Income and Wealth Act, 1976 ?' 2. The assessment relates to the assessment year 1971-72. The assessee is an unregistered firm. The original order of assessment was passed on March 23, 1974, a copy of which is seen in the paper book. By this order, the Income-tax Officer directed a sum of Rs. 54,000 to be added to the income of the assessee as undisclosed income representing purchase of 2,013 bags ...

Commissioner of Income-tax Vs. Shree Gopal and Co.

Court: Guwahati

U.L. Bhat, C.J. 1. The following two questions have been referred by the Appellate Tribunal at the instance of the Revenue under Section 256 of the Income-tax Act, 1961, for the periods 1974-75, 1975-76 and 1976-77, respectively : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) deleting the addition of Rs. 85,000 towards the total income of the assessee made by the Income-tax Officer as unexplained cash credit ? 2, Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the consolidated order of the Appellate Assistant Commissioner deleting the disallowance of Rs. 6,000 for each of the two years towards interest on the cash credits ?' 2. The assessee is a trading Hindu undivided family doing business. The assessee's account for the assessment year 1974-75 showed cash borrowings of a total amount of Rs. 85,000 on six different da...

Mustt. Khabiran Nessa Vs. District Judge, Goalpara and ors.

Court: Guwahati

S.K. Homchaudhuri, J. 1. This petition under Article 226 of the Constitution is directed against the order dated 16-7-92 passed by Shri L. C. Baruah, District Judge, Goalpara in Misc. (Election) Case No. 22/92 setting aside the election of the petitioner and declaring the respondent No. 2, Musstt Noorjahan Begum elected as President of Nabagata Similitola, Gaon Panchayat.2. In the election for the Presidentship of 46 Nabagata Similitola Goan Panchayat held on 24-2-92, the petitioner was declared elected for securing highest number of votes. Her election wad challenged in Misc. (Election) Case No. 22/92 by the respondent No. 2 Musstt Noorjahan Begum. In the application for setting aside the election, Musstt Noorjahan Begum amongst others alleged that there were anomalies in the counting of ballots. After receipt of the notice, the petitioner contested the case and filed written statement specifically denying the allegations made in the petition. The learned District Judge thereafter, ...

Tarajan Tea Company Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

U.L. Bhat, C.J. 1. The following two questions have been referred, at the instance of the assessee, by the Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the dividend declared by the board of directors at the meeting held on December 12, 1977, was only a proposal and the dividend was declared in the annual general meeting held on July 22, 1978, which was beyond the 12-month period from the end of the accounting period 2. Whether, on the facts and in the circumstances of the case, the Tribunal acted in law in holding that the provisions of Section 104 were applicable ?' 2. The dispute relates to the assessment year 1977-78. At the relevant time, the accounting year of the assessee ended with the calendar year. At a meeting of the board of directors held on December 12, 1977, it was resolved that the dividend for the years 1969 to 1971 on the paid-up...

Deputy Commissioner of Vs. Assam Frontier Tea Ltd.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1993)47ITD179(Gau.)

1. to 8. [These paras are not reproduced here as they involve minor issues.] 9. At the time of hearing of the appeal and the cross objection, the Id. representative for the assessee, Mr. Ballav, filed an additional ground in the assessee's cross objection which is as under : That the Assessing Officer should be directed to allow the surtax liability for the year while computing the total income of the appellant.The additional ground is signed by a Director of the assessee-company and is dated 10-4-1993. It is also submitted in the additional ground, that the additional ground is a pure question of law involving no investigation of fresh facts and the same should therefore be admitted and adjudicated upon. The Id. representative for the assessee also drew our attention to the judgment of the Hon'ble Supreme Court in the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688 in support of the admissibility of the additional ground. On the merits of the claim that the surtax li...

Shakuntala Devi Killa Vs. Commissioner of Income-tax

Court: Guwahati

U.L. Bhat, C.J. 1. The following question has been referred at the instance of the assessee by the Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961 : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding the loss of Rs. 59,678 resulting from share transactions as speculation loss and not a loss arising from business as claimed by the assessee ?' 2. The assessee is an individual. The assessment relates to the assessment year 1981-82. The original return as well as a revised return show total income of Rs. 10,890. A sum of Rs. 59,678 was shown as short-term capital loss in the original return and business loss in the revised return. The loss, it was said, arose on account of purchase and sale of shares. The assessing authority held that the loss arose in connection with speculative transactions as defined in Section 43(5) of the Act and, therefore, cannot be treated as business loss. He directed that the same may b...

income-tax Officer Vs. Jalan Timbers

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1993)46ITD176(Gau.)

1. The appeals and the cross objections pertain to the assessment years 1981-82 and 1982-83. The appeals are by the Department and the cross objections are by the assessee. The appeals ought to have been filed on or before 22-10-1990, but they were filed only on 22-11-1990. There is thus a delay of 31 days in filing the appeals. It was explained by the Ld. Departmental Representative that the Income-tax Officer had applied for certified copy of the order of the CIT(A) on 12-10-1990 within the period of limitation. When it was noticed that the certified copy was not forthcoming from the office of the CIT(A), the appeals were filed enclosing photostat copies of the orders on 22-11-1990. It was pointed out that under Rule 9 of the Income-tax Appellate Tribunal Rules read with the Explanation thereto, the appellant before the Tribunal had an option to file the photostat copies of the order appealed against or one certified copy along with a photostat copy and in the present case, the Inco...

Mahiram Bora Vs. State of Assam

Court: Guwahati

R.K. Manisana, J.1. This is an appeal by lifer Mahiram Bora against the conviction made by the Sessions Judge at Lakhimpur on 12-3-92 in Sessions Case No. 76(NL) of 1989. The case of the prosecution, in brief, is thus. On 24-12-87, at about 7 p.m., while Paduram Bora (since dead) was returning home from Simulguri, accused Mahiram Bora struck him on his head with a mit-dao causing severe injuries. The injured Paduram was taken to Dhalpur Dispensary in a vehicle. He was again taken to Dibrugarh Medical Hospital at the advice of the Doctor, but he died there on, 4-1-88. On trial, the Sessions Judge convicted the accused under Section 302, I.P.C., and sentenced him to rigorous imprisonment for life and a fine of Rs. 500/-. Hence this appeal.2. There is no direct evidence. Prosecution relies on confession recorded under Section 164, Cr. P.C. extra-judicial confession and other circumstances. The defence of the accused was that Paduram was injured in self-defence.3. PW 1 Joy Ram Bora is bro...