Guwahati Court February 1994 Judgments
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Commissioner of Income-tax Vs. Smt. Shun Chui Ai
Court: Guwahati
Decided on: Feb-03-1994
1. This is an application under Section 250(2) of the Income-tax Act, 1961, filed by the Revenue against the order dated November 22, 1990, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, in R.A. No. 75/(Gau) of 1990 in I. T. A. No. 433/(Gau) of 1987 for the assessment year 1982-83 rejecting the reference application filed by the Revenue under Section 256(1) of the Income-tax Act, 1961. In this application, the Revenue seeks to refer the following three questions staled to be questions of law for opinion : '(1) Whether the finding of the Tribunal that after the accounts were drawn up and a statement of liabilities and assets was prepared, the assessee apparently noticed that some assets, etc., were to be included and she, therefore, filed her revised return was not contrary to the records when the assessee did not include any new asset or assets, in the revised balance-sheet, rather the assessee had reduced the value of certain assets and hence perverse ? (2) Whe...
Surendra Gosai and ors. Vs. Ajit Kumar Biswas and ors.
Court: Guwahati
Decided on: Feb-03-1994
D.N. Baruah, J. 1. This revision is directed against the order dated 27-1-92 passed by the Assistant District Judge, No. 1, Silchar, in Title Appeal No. 60 of 1987. 2. The petitioners instituted a suit (TS No. 70/86) against the opposite party, for eviction on the ground of non-payment of rent and also continuance of possession after expiry of the period of lease. The opposite party were defendants in the said suit. They filed written statement challenging the right of the plaintiff to get a decree as prayed for According to the opposite party there was norelationship of landlord and tenant between the parties. Both sides adduced evidence by examining their witnesses. The contention of the plaintiffs/petitioners is that they are landlords and defendants/opposite party are tenants and in spite of repeated demand they failed to pay rent. Besides, they are continuing to occupy the land even after expiry of the period. The Munsiff dismissed the suit. The petitioners preferred an appeal (...
United India Insurance Company Limited Vs. L.N. Tamuly and ors.
Court: Guwahati
Decided on: Feb-03-1994
P.K. Deb, J.1. This appeal under Section 30(1)(aa) of the Workmen's Compensation Act, 1923 has been directed against the judgment and award dated June 19, 1989 passed by the learned Commissioner, Workmen's Compensation, Kamrup, Guwahati in W.C.No.2/88.2. The crux of dispute as canvassed in this appeal is whether the Insurance Company - the appellant is liable to pay interest and penalty as contemplated under Section 4-A of the Workmen's Compensation Act along with the statutory compensation as per Section 3 of the same Act. The facts of the case are very simple. The Track No. AMU-2783 belonged to the owner Shri Balen Chandra Kallta met with a disastrous accident while the wooden bridge over the river Khorkhari broke down when the loaded truck was passing over the same and in the said accident Pradip Kumar Talukdar who was serving as handy-man in the truck died in the accident which occurred on March 7, 1986. When the owner and the Insurance Company did not settle with the claim of com...
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