Guwahati Court September 1995 Judgments

Commissioner of Income-tax Vs. Highway Construction Co. (P.) Ltd.

Court: Guwahati

D.N. Baruah, J. 1. In pursuance of this court's order dated March 1, 1989, under Section 256(2) of the Income-tax Act, 1961, the following questions of law are referred for opinion : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal, after setting aside the assessment for the assessment year 1975-76 by its order dated September 5, 1980, in Income-tax Appeal No. 12/(Gau) of 1979 on the Departmental appeal, was justified in taking up the case again, on the assessee's appeal against the same assessment and in passing orders thereon again in I. T. A. No. 296/(Gau) of 1979 ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that it has got no option but to follow the decision of the High Court if no contrary decision is available ?(iii) Whether, on the facts and in the circumstances of the case, the Special Bench of the Tribunal which was constituted for deciding only the validity of the assessment, was justifi...

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court: Guwahati

A.K. Patnaik, J. 1. This is an appeal against the common judgment of the learned single judge dated November 7, 1994, in Civil Rules Nos. 2094 of 1992 and 2589 of 1994 filed by the petitioners in Civil Rule No. 2094 of 1992.2. The relevant facts are that appellant No. 1 is a public limited company incorporated under the Companies Act, 1956, carrying on the cultivation, manufacture and sale of tea inside and outside India and appellant No. 2 is one of the directors of appellant No. 1. For cultivation of tea, the appellant is liable to pay tax under the Assam Agricultural Income-tax Act, 1939 (for short, 'the Agricultural Income-tax Act'), and for manufacture and sale of tea, it is liable for income-tax under the Income-tax Act, 1961 (for short, 'the Income-fax Act').3. For the assessment year 1985-86 pertaining to accounting period ending June 30, 1984, appellant No. 1 was assessed under the Income-tax Act by the Inspecting Assistant Commissioner, Assessment Range-II, Guwahati, by ord...

Progoty Supply and Co-operative Society Ltd. Vs. the State of Assam an ...

Court: Guwahati

D.N. Baruah, J. 1. All the above Civil Rules can be disposed of by a common judgment and order as all the Civil Rules arose out of work orders issued in pursuance of the notice inviting tenders dated 29-5-95 issued by the Commissioner and Secretary to the Government of Assam, Election Department, Dispur, Guwahati.2. Facts for the purpose of disposal of these Civil Rules are as follows: Election Commission of India gave direction to the Government of Assam for preparation of photo identity cards of approximately 1.23 crore of voters comprised in 126 Legislative Assembly Constituencies. Pursuant to that the Government of Assam, Election Department issued a notice inviting tender bearing No. ELE. 240/94/111 dated 29-5-95 under the signature of the Commissioner and Secretary to the Government of Assam, Election Department, Dispur. By this notice inviting tender (for short the NIT) sealed tenders were invited from 'well established firms/ concerns of national repute' for undertaking the j...

Progoty Supply and Co-operative Society Ltd. Vs. the State of Assam an ...

Court: Guwahati

Reported in: AIR1996Gau72

ORDERD.N. Baruah, J.1. All the above Civil Rules can be disposed of by a common judgment and order as all the Civil Rules arose out of work orders issued in pursuance of the notice inviting tenders dated 29-5-95 issued by the Commissioner and Secretary to the Government of Assam, Election Department, Dispur, Guwahati.2. Facts for the purpose of disposal of these Civil Rules are as follows:Election Commission of India gave direction to the Government of Assam for preparation of photo identity cards of approximately 1.23 crore of voters comprised in 126 Legislative Assembly Constituencies. Pursuant to that the Government of Assam, Election Department issued a notice inviting tender bearing No. ELE. 240/94/111 dated 29-5-95 under the signature of the Commissioner and Secretary to the Government of Assam, Election Department, Dispur. By this notice inviting tender (for short the NIT) sealed tenders were invited from 'well established firms/ concerns of national repute' for undertaking the ...

P. Das and Company Vs. Deputy Commissioner of Income-tax and ors.

Court: Guwahati

S.L. Saraf, J. 1. The petitioner is a registered partnership-firm and is a regular assessee under the Income-tax Act, 1961. In the instant case, by an order dated March 31, 1989, the Deputy Commissioner of Income-tax, Guwahati, levied a sum of Rs. 28,351 as penalty under Section 271(1)(c) of the Income-tax Act, 1961, for furnishing inaccurate particulars of income. As against the said order of penalty, the petitioner went in appeal before the Commissioner of Income-tax (Appeals), Guwahati. The said Commissioner heard the appeal and confirmed the imposition of penalty, vide its order dated December 21, 1989, holding that : 'I am of the opinion that the penalty has correctly been levied by the Deputy Commissioner of Income-tax (Assessment), Special Range, in view of Explanations 1(A) and (B) to Section 271(1)(c) and thus I confirm the imposition of penalty and dismiss the appeal of the appellant'. Subsequent to the passing of the said order by the appellate authority, the Deputy Commis...