Guwahati Court January 1996 Judgments

Habil Mia and anr. Vs. State of Tripura

Court: Guwahati

A.K. Patnaik, J.1. This is an appeal under Section 374(2) of the Criminal Procedure Code against the judgment of the learned Additional Sessions Judge, West Tripura, Agartala in Sessions Appeal No. 45 (WT/S) 85, convicting the two appellants namely Habil Mia and Hariz Mia, under Section 366 read with Section 149, IPC with a sentence of RI for six years and a fine of Rs. 1000/- each and in default RI for further one year and also convicting them to RI for six months each under Section 323 read with Section 149, IPC, all the aforesaid sentences to run concurrently.2. The facts briefly are that a First Information Report was lodged on 24-3-92 at about 19.45 hours at the Sunamura Police Station by one Nur Ahmed alleging that at about 18.30/19.00 hours on the same day while he was in his bed in north Viti hut and his daughter Hasina Khatun, aged about 15/16 years, was cooking rice in the east Viti hut suddenly he heard a cry and when he opened the door and ran out he saw that Habil Mia, ap...

Commissioner of Income-tax Vs. Assam Asbestos Ltd.

Court: Guwahati

D.N. Baruah, J. 1. In this application under Section 256(2) of the Income-tax Act, 1961, the Department has prayed for a direction to refer the following two questions for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, provision for expenses on foreign tour of the dealer amounting to Rs. 3,41,043 is an allowable business expenditure and if so, whether the Tribunal is correct in law in upholding the Commissioner of Income-tax (Appeals)'s order deleting the disallowance made ? (2) If the answer to question No. 1 is in the affirmative whether such expenditure is in the nature of entertainment expenditure whose allowability is restricted as per provision of Sub-section (2A) of Section 37 of the Income-tax Act, 1961 ?' 2. The respondent-company carries on the business of manufacture and sale of asbestos. The respondent/assessee claimed a deduction of Rs. 3,41,043 from the income as the said amount was provided towards expenditure for undertaki...

The Sakshi Village Council Vs. the State of Nagaland Through the Home ...

Court: Guwahati

W.A. Shishak, J. 1. In this case after Rule was issued on 17-4-95 Government was given sufficient time to file counter as it was felt that counter affidavit would be necessary. At the same time Government was directed to produce all relevant files/documents pertaining to the creation of E. A.C. Headquarters at Sakshi village in Longleng Sub-Division of Tuensang District. This Court again expressed its anxiety on 18-8-95 in hearing this matter in the absence of any. Government affidavit. On that date learned senior Government Advocate stated before the Court that he had duly informed the Home Commissioner and he had requested the Home Commissioner to give instruction. Further it-was stated by Mr. I. Jamir that he even met.the Home Commissioner personally in connection with this case. Home Commissioner was directed to produce relevant records on 14th September, 1995. The order passed bythis Court on 14-9-95 is extracted : 'Heard, Mr. Taka Mana, learned counsels for the petitioner. By ...

L.V. Zodinpuii Vs. North Eastern Hill University and ors.

Court: Guwahati

H.K. Sema, J. 1. Heard Mr. C. Lalramzauva, learned counsel for the petitioner as well as Mr, Sailp, learned counsel for the respondents Nos. 1to 4. 2. Facts leading to the filing of the present writ petition may be briefly recited. Alter completing of three years degree course in Education in the year 1988, petitioner joined the Post Graduate course in the Department of Education for the Session 1989-90 under the North Eastern Hill University, in short (NEHU). 3. Petitioner completed first three semesters from Shillong Campus and one semester from Mizoramcampus. Aizeal Petitioner was assigned Roll No. A-004 of Shillong Campus. The Post graduate course under NEHU consists of four semesters and can be completed within a period of two years. In each of the semesters there are four papers carrying 100 marks each. Out of total 100 marks, 25% is alloted to Sessional works (Internal Exams.) and the rest 75% is allotted for Semester Exams (External). Accordingly the Sessional Works carries 1...

Commissioner of Income-tax Vs. Associated Flour Mills P. Ltd.

Court: Guwahati

1. The following questions have been referred by the Tribunal at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law in allowing depreciation on the temple building constructed in the premises of the assessee ? (2) Whether, on the facts and in the circumstances of the case and in view of insertion of Explanation 2 to Section 43B by the Finance Act, 1989, with retrospective effect from April 1, 1984, the Tribunal was justified in law in directing that the outstanding liability of sales tax, professional tax and municipal tax be allowed if paid by the statutory dates for payment fixed by the respective State law or if paid prior to filing of return as per Section 139(1) of the Income-tax Act ?' We have heard Dr. A.K. Saraf, counsel appearing on behalf of the assessee, and Mr. G.K. Joshi, senior standing counsel for the Department. Counsel for the parties submit tha...

Commissioner of Income Tax Vs. Bharat Bamboo and Timber Suppliers.

Court: Guwahati

BY THE COURT :The following question has been referred by the Tribunal at the instance of the Revenue under s. 256(1) of the IT Act, 1961 :'Whether, on the facts and in the circumstances of the case and in view of the Expln. 2 to s. 43B as inserted by the Finance Act, 1989, giving retrospective effect from 1st April, 1984, the Tribunal has not erred in law in directing the Assessing Officer to allow relief to the extent of the sales tax amount paid even after the close of the accounting period but before the due date of filing the return of income under s. 139(1) of the IT Act, 1961 ?'2. We have heard Mr. G. K. Joshi, senior standing counsel for the IT. Department, and Dr. A. K. Saraf, counsel for the assessee. Dr. A. K. Saraf submits that the question has been answered by different High Courts, namely, the Andhra Pradesh High Court in Srikakollu Subba Rao & Co. vs . Union of India : [1988]173ITR708(AP) the Patna High Court, in Jamshedpur Motor Accessories Stores vs . Union of Ind...

Commissioner of Income-tax Vs. U.M. Kidwai

Court: Guwahati

1. The following question has been referred under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, theTribunal was justified in law in deciding that the interest received ondelayed payment of compensation to be assessed on the accrual basisfrom year to year though the assessee followed the cash system ofaccounting ?' 2. We have heard Dr. A.K. Saraf, counsel appearing for the assessee, and Mr. G.K. Joshi, senior standing counsel for the Revenue. Dr. Saraf submits that this case is squarely covered by the decisions in K.S. Krishna Rao v. CIT : [1990]181ITR408(SC) and Kama Bai v. CIT : [1990]181ITR400(SC) . We have perused the said judgments and find that the proposition of law laid down by the apex court in the said decisions is applicable in this case. Following the decisions in the said cases, we answer thequestion in the affirmative, i.e., in favour of the assessee and against the Revenue. 3. A ...

Commissioner of Income-tax Vs. Bharat Bamboo and Timber Suppliers

Court: Guwahati

D.N. Baruah, J. 1. The following question has been referred by the Tribunal at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case and in view of the Explanation 2 to Section 43B as inserted by the Finance Act, 1989, giving retrospective effect from April 1, 1984, the Tribunal has not erred in law in directing the Assessing Officer to allow relief to the extent of the sales tax amount paid even after the close of the accounting period but before the due date of filing the return of income under Section 139(1) of the Income-tax Act, 1961 ?'2. We have heard Mr. G.K. Joshi, senior standing counsel for the Income-tax Department, and Dr. A.K. Saraf, counsel for the assessee. Dr. A, K, Saraf submits that the question has been answered by different High Courts, namely, the Andhra Pradesh High Court in Srikakolhi Subba Rao and Co. v. Union of India : [1988]173ITR708(AP) , the Patna High Court, in Jamshedpu...

Commissioner of Income Tax Vs. Bharat Bamboo and Timber Suppliers.

Court: Guwahati

Reported in: (1998)146CTR(Gau)487

BY THE COURT :The following question has been referred by the Tribunal at the instance of the Revenue under s. 256(1) of the IT Act, 1961 :'Whether, on the facts and in the circumstances of the case and in view of the Expln. 2 to s. 43B as inserted by the Finance Act, 1989, giving retrospective effect from 1st April, 1984, the Tribunal has not erred in law in directing the Assessing Officer to allow relief to the extent of the sales tax amount paid even after the close of the accounting period but before the due date of filing the return of income under s. 139(1) of the IT Act, 1961 ?'2. We have heard Mr. G. K. Joshi, senior standing counsel for the IT. Department, and Dr. A. K. Saraf, counsel for the assessee. Dr. A. K. Saraf submits that the question has been answered by different High Courts, namely, the Andhra Pradesh High Court in Srikakollu Subba Rao & Co. vs . Union of India : [1988]173ITR708(AP) the Patna High Court, in Jamshedpur Motor Accessories Stores vs . Union of India : ...