Guwahati Court March 1994 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. J.N. Sarma and ors.
Court: Guwahati
Decided on: Mar-15-1994
A.K. Patnaik, J.1. This is an application filed by the Commissioner of Income-tax, North-Eastern Region, Shillong, under Section 256(2) of the Income-tax Act, 1961, with a prayer to require the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, to state a case and to refer to this court the following question of law : 'Whether, on the facts and in the circumstances of the case and in view of the wording in rule 8(2) of the Income-tax Rules, 1962, the Tribunal has not erred in allowing replantation expenses as revenue expenditure ?'2. The facts of the case are that the respondent carries on the business of producing, manufacturing and selling tea and is assessed under the Income-tax Act, 1961, in the status of a Hindu undivided family. During the accounting year 1984-85, the respondent incurred some expenses on replantation of tea bushes and, in the course of assessment for the assessment year 1985-86, claimed the sum as revenue expenditure. The Income-tax Officer, A-Ward, Jorhat,...
Miliancy Foster Blah Vs. Ka Margarat Rose Thangkhiew
Court: Guwahati
Decided on: Mar-09-1994
M. Sharma, J. 1. This revision petition is arising against the judgment and order dated 29-6-91 passed by the Disirict Judge-cum-Additional Deputy Commissioner, Shil-long in succession certificate Misc. Case No. 43(T)/86. After the demise of her husband this present revision petitioner filed an application for grant of Succession Certificate in respect of the death of her late husband John Oris Foster Blah on 30-5-86 in the Court of the Assistant to the Deputy Commissioner of East Khasi Hills, Shillong. The husband of the revision petitioner died on 8-4-86. It is alleged that the opposite party who claimed to be the wife of the deceased filed an application for Succession Certificate on 29-5-86 in the Court of the District Judge-cum-Additional Deputy Commissioner, East Khasi Mills, Shillong. Subsequently, records of the case filed before the Assistant to the Deputy Commissioner has been called upon by the District Judge and both the cases were amalgamated and it was registered as Mis...
Jyotirindra Bhattacharjee Vs. Mrs. Sona Bala Bora and ors.
Court: Guwahati
Decided on: Mar-03-1994
D.N. Baruah, J. 1. These two appeals arise out of a common judgment passed by the learned District Judge, Shillong in Title Suit No. 3(H) 78 and 12(H) 79. Title Suit No. 3(H) was instituted by the appellant against the respondents 1 to 4 and 6 and 3 others. Respondent No. 6 was a proforma defendant. Pro forma respondent No. 6 died during the pendency of the appeal. No steps were taken for substitution. However, all his heirs are on record and his estate is well represented --Title Suit No. 12(H)79 was instituted by respondents 1 to 5 against the pro forma respondent and the appellant --- The suit filed by the appellant was dismissed with a direction to return the sum of Rs.69,000/- by respondent No. 1 (in FA 2(SH)'86) within a period of 6 months from the dale of judgment. If, however, respondent No. 1 failed to pay the amount, the appellant would be entitled to realise the money as a decree.2. Two suits were filed by both appellants and respondents Nos. 1 to 5. Title Suit No. 3(H)78 ...
- ‹ Prev
- 1
- Next ›