Guwahati Court June 1993 Judgments

income-tax Officer Vs. Dr. Bhupendra Narayan Bhattacharyya

Court: Guwahati

D.N. Baruah, J. 1. This appeal is directed against the judgment and order dated November 8, 1985, passed by the Additional Chief Judicial Magistrate, Kamrup, acquitting the respondent in Case No. 310C of 1973.2. The appellant (Income-tax Officer, B-Ward, Guwahati), instituted a Criminal Case No. 310C of 1973 against the respondent under Section 277 of the Income-tax Act, 1961, read with Section 177 of the Indian Penal Code, 1860. The prosecution story is that the respondent submitted a verified return of income-tax for the assessment year 1970-71 corresponding to the financial year 1969-70. The return was signed and verified by the respondent himself. In the said return, the respondent as assessee showed income which is less than his actual income. Not being satisfied with the statement made in the return, the appellant issued notice to the respondent to appear on March 9, 1971. He was examined under Section 131 of the Income-tax Act. After examination of the respondent and on consid...

Assistant Commissioner of Vs. Radha Mohan Goenka

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1993)47ITD449(Gau.)

1. There is a delay of 166 days in filing the appeal. From the date chart filed by the Departmental Representative and after going through the condonation petition dated 28-11-1990, we are satisfied that the delay is due to reasonable cause, inasmuch as, certified copies of the impugned order were not forthcoming, though the appellant had applied for the same within time. The appeal is, therefore, admitted.2. The only ground in the appeal is that the CIT(Appeals) was not justified in cancelling the interest of Rs. 11,236 charged under Section 216 of the Income-tax Act, 1961.3. The assessment was completed on 11-10-1989 under Section 143(3) of the Act on a total income of Rs. 3,65,690. At the end of the assessment order the Assessing Officer observed as under : Assessed under Section 143(3) as above. Issue demand notice and challan.It would be seen from the above that there was no mention of any levy of interest under Section 216 of the Act in the assessment order.However, in the deman...

income-tax Officer Vs. Sovasaria Motor Parts and Accessories Ltd. and ...

Court: Guwahati

U. L. BHAT C.J. - The respondents are a partnership firm and its two partners. The revision petitioner filed a complaint in the lower court against the respondents alleging commission of an offence punishable under section 277 of the Income-tax Act, 1961. The prosecution examined six witnesses in support of its case. The learned magistrate held that there were no materials on the basis of which a charge could be framed and accordingly discharged the respondents under section 245(1) of the Criminal Procedure Code. This order is now challenged.The allegation against the respondents relates to the assessment year 1973-74. Exhibit-1 is the return submitted by the first respondent bearing the signature of the third respondent. It has disclosed a total income of Rs. 47,800. According to the petitioner, exhibit-2, is the balance-sheet of the firm produced by the respondents in the assessment proceedings. The balance-sheet discloses alleged liabilities of Rs. 1,77,629 owed to various tyre dea...

income-tax Officer Vs. Sovasaria Motor Parts and Accessories Ltd. and ...

Court: Guwahati

U.L. Bhat, C.J. 1. The respondents are a partnership firm and its two partners. The revision petitioner filed a complaint in the lower court against the respondents alleging commission of an offence punishable under Section 277 of the Income-tax Act, 1961. The prosecution examined six witnesses in support of its case. The learned magistrate held that there were no materials on the basis of which a charge could be framed and accordingly discharged the respondents under Section 245(1) of the Criminal Procedure Code. This order is now challenged. 2. The allegation against the respondents relates to the assessment year 1973-74. Exhibit-1 is the return submitted by the first respondent bearing the signature of the third respondent. It has disclosed a total income of Rs. 47,800. According to the petitioner, exhibit-2, is the balance-sheet of the firm produced by the respondents in the assessment proceedings. The balance-sheet discloses alleged liabilities of Rs. 1,77,629 owed to various ty...

Commissioner of Income-tax Vs. Triple Crown Agencies

Court: Guwahati

U.L. Bhat, C.J. 1. The following question has been referred by the Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the interest under Sections 139(8) and 217 of the Income-tax Act, 1961, is not chargeable where the first assessment was made under Section 143(3) of the Income-tax Act, 1961, read with Section 147 of the Income-tax Act, 1961 ?' The assessee is a registered firm. The assessment year is 1978-79. The assessee did not submit a return as contemplated under Sub-section (1) of Section 139 of the Act. The Income-tax Officer did not issue notice to the assessee under Sub-section (2) of Section 139 of the Act. Long after the end of the previous year relevant to the assessment year, the Income-tax Officer issued notice to the assessee under Section 148 of the Act averring that income chargeable to...

Md. Makibar Rahman Vs. Md. Islam Ali and ors.

Court: Guwahati

S.N. Phukan, J. 1. This appeal was admitted by order dated 4-1-93 and it was clearly recorded that as this appeal was filed under the old Act, the amount mentioned in Section 173 of the Motor Vehicles Act, 1988 need not be deposited. Subsequently, the claimant-respondent approached this court that in view of the 1st proviso to Sub-section (1) of Section 173 of the M.V. Act, 1988, the appellant is bound to deposit the amount as provided in that proviso. 2. After admission of this appeal, I have got serious doubt as to whether this point can be taken at this stage. But as this point has been taken and as there is no decision of this court, the matter was heard at length. 3. Heard Mr. Mupir, learned counsel for the appellant, Mr. Goswami for claimant-respondent and Mr. Barkataki for the insurance company.4. Let me quote below relevant provision viz. Section 110D of the old M.V. Act, 1939, Sub-section (1) of Section 173 of the M.V. Act, 1988 and Sub-section (4) of Section 217 of the M.V....

Commissioner of Gift-tax Vs. Pranay Kr. Saharia and anr.

Court: Guwahati

U.L. Bhat, C.J. 1. The following question has been referred by the Income-tax Appellate Tribunal, at the instance of the Revenue, under Section 26(1) of the Gift-tax Act, 1958 (for short, 'the Act') : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the minors who were admitted tothe benefits of partnership could not claim his/her share of goodwill on reconstitution of the firm by excluding the minors and consequently are not liable to gift-tax ?' 2. Messrs. Sarda Trading Corporation is a firm constituted as per partnership deed dated August 18, 1971, with Ramgopal Saharia, Smt. Pramila Saharia and Smt. Abha Saharia as partners. Subsequently, the respondents herein, minor members of the family, were admitted to the benefits of the partnership. The partnership was reconstituted on July 51, 1973, dropping the minors from the benefits of the partnership. The Gift-tax Officer issued notice under Section 13(2) of the Act. No return wa...

Mohanlal Deb Roy and ors. Vs. State of Tripura and ors.

Court: Guwahati

N.G. Das, J. 1. By this writ petition under Article 226 of the Constitution of India the petitioner has challenged the legal and constitutional validity of an order dated 31-8-82 contained in Annexure-A/ 2 whereby S.D.O., Kamalpur ordered restoration of land measuring 3.20 acres appertaining to C.S, Plot Nos. 133/134/139 of Khatian No. 63 to Kanchan Kumar Deb Barma. 2. The facts leading to this writ petition are that one Manik Chandra Deb Barma was the owner of land appertaining to C.S. Plots Nos. 42, 43 and 51 now covered under Khatian No. 53 of Mouja Kulai under Kamalpur Sub-Division. After the death of Manik Chandra Deb Barma, the respondents, namely, Kanchan Deb Barma, Prabin Deb Barma and Biswa Kr. Deb Barma inherited the aforesaid property in equal share. 3. While the aforesaid respondents Nos. 3, 4 and 5 were owning and possessing the land they entered into an agreement with the petitioners to sell the aforesaid land at a consideration price of Rs. 16,250/-. But as the respond...

Jhulan Rani Saha Vs. National Insurance Company and ors.

Court: Guwahati

U.L. Bhat, C.J.1. Claimant in T.S. (MACT) 28/89 on the file of Second Motor Accident Claims Tribunal, West Tripura District, Agartala, being dissatisfied with the quantum of compensation awarded by the Tribunal has filed the appeal.2. The claimant, mother of Prabash Saha, filed the application under Section 110-A of the Motor Vehicles Act, 1939 (for short 'the Act') claiming Rs. 9,14,000/- as compensation for the death of her son in a motor vehicle accident involving stage carriage vehicle bearing registration No. TRS 209 at 12 noon on 14.7.1986 near the bus stand in the Airport Road, Agartala on the allegation that the vehicle driven at an excessive speed and rash and negligent manner knocked him down and the front left wheel of the vehicle ran over and killed him instantaneously. The claim was opposed by the insurer of the vehicle. Tribunal awarded Rs. 1,29,600/- (less Rs. 15,000/- already paid) as compensation and directed the insurer to pay the amount with interest at 12 per cent...

Dingman Sangama and ors. Vs. State of Meghalaya and ors.

Court: Guwahati

D.N. Baruah, J. 1. In this writ application under Article 226 of the Constitution the petitioners have prayed for issuance of appropriate writ or direction to refer the question of fair valuation and quantum of compensation or damages to the Civil Court for determination under the law and also for payment of compensation. 2. The case of the petitioners is that the Government took over about 5803 Bighas of Akhing land. In the year 1972-73 William nagar Township was established as Sub-Divisional H.Q. and the Deputy Commissioner on 12-3-77 decided to acquire the land. A notification under Section 4 of the Land Acquisition Act, 1894 was issued by the Collector to this effect on 18-10-83. Thereafter on 19-1-1984 declaration under Section 6 the Act was published and claims were invited under Section 9 of the Act. Thereafter the Deputy Commissioner on 21-3-84 made an award fixing Rs. 100/- per bigha for Akhing land and Rs. 200/- for homestead land. After the award some of the villagers subm...