Guwahati Court February 1996 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.
Smt. Kamala Devi Todi (Legal Representative of Late Lalchand Todi) Vs. ...
Court: Guwahati
Decided on: Feb-26-1996
D.N. Baruah, J. 1. This application has been filed by the assessee praying for a direction to refer the following questions under Section 256(2) of the Income-tax Act, 1961 : ' 1. Whether the Tribunal was justified in law in admitting the appeal which was barred by limitation for which there was no satisfactory explanation on record ? 2. Whether, on the facts and circumstances of the case, the Tribunal's decision to condone the delay can be said to be reasonable and/or perverse ? 3. Whether the Tribunal was justified in law in holding that the notice under Section 34(1)(a) of the Indian Income-tax Act, 1922, was valid by reason of the alleged waiver of the assessee ? 4. Whether the Tribunal can be said to have relied partly upon relevant facts and partly upon irrelevant facts rendering the decision to be vitiated in law ?' 2. For the assessment year 1954-55, Lalchand Todi (since deceased) submitted his return of income in the prescribed form along with copies of trading accounts, pr...
Tue Steel Products Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Feb-25-1996
D.N. Baruah, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred for the opinion of this court : ' Whether, under the facts and circumstances of the case, the Tribunal is justified in not accepting the claim for granting registration to the firm ?' 2. An application for registration in Form No. 11 together with a copy of the partnership deed was filed on March 30, 1984, before the Income-tax Officer, F-Ward, District-II, Guwahati. The Income-tax Officer, on a scrutiny of the deed noticed that the partnership-firm was originally constituted with three members as per the deed of partnership dated March 24, 1977. The partners were, namely, (1) Muralidhar Rajkhowa, (2) Smt. Anuradha Barooah, and (3) Sri Ranjit Bora. The new partnership was formed with effect from April 1, 1983, in the same name and style. As per the said partnership deed dated April 1, 1983, Sri Muralidhar Rajkhowa and Smt. Anuradha Barooah decided and agreed...
Commissioner of Wealth-tax Vs. Rabindra Prasad Dutta
Court: Guwahati
Decided on: Feb-19-1996
1. In this wealth-tax reference under Section 27 of the Wealth-tax Act, 1957, the following question has been referred by the Tribunal : 'Whether the Tribunal was justified in sustaining the capitalising factor at ten times as directed by the Appellate Assistant Commissioner, without considering that the method of. valuation made in the assessment was different from that of the preceding year ?'2. The facts of the case for the purpose of giving opinion on the question referred may be stated as follows : That the assessee has a four storeyed R.C.C. building at J.C. Das Road, Panbagar, Guwahati. The said building was and has been used for commercial purpose. The Wealth-tax Officer mentioned that the value of the building as per the valuer's report dated July 13, 1977, was Rs, 4,98,000. The Wealth-tax. Officer, however, felt that the valuation assessed by the valuer was much on the lower side inasmuch as the value of the land and the building by efflux of time had appreciated to a grea...
Commissioner of Income-tax Vs. Assam Small Industries Development Corp ...
Court: Guwahati
Decided on: Feb-19-1996
D.N. Baruah, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in sustaining the Appellate Assistant Commissioner's order cancelling the order under Section 201(1A) of the Income-tax Act, 1961, charging interest under that section for the default enumerated in that section ?' 2. The assessee is a company incorporated under the Companies Act and a Government of Assam undertaking. For the assessment year 1985-86, the assessee filed an application under Section 194C of the Income-tax Act. On scrutiny it was found by the Income-tax Officer that the person responsible for deduction of tax at source did not deposit the deducted amount in time. In spite of the opportunity given by the Income-tax Officer to explain about it, none appeared before the Income-tax Officer. The Income-tax Officer, as per Section 201 re...
Tripura Govt. Employees Federation Vs. State of Tripura and anr.
Court: Guwahati
Decided on: Feb-07-1996
N.G. Das, J.1. The question for decision in this Writ Petition filed in the representative capacity under Article 226 of the Constitution of India is whether the employees of the Government of Tripura are entitled to get the Dearness Allowance as recommended by the Third Pay Commission (hereinafter referred to as the Commission) and accepted by the State Government by its Memorandum bearing No. F.4(6)-FIN(PC)/8 dated July 18, 1988 (Annexure-4).2. The facts and circumstances under which this case has been filed may, therefore, be briefly stated as under:3. The Government of Tripura by its Notification No. F.3(1)- FIN(PC)/85 dated November 4, 1985 constituted a Pay Commission (Third Pay Commission) to consider the question of salaries and allowances of Tripura Government employees and recommend pay structure. The terms of reference, as modified, required the Commission to consider the cases of anomalies in pay scales of various categories of posts, Dearness Allowance elements, all other...
Commissioner of Income-tax Vs. Satyanarayan Sikaria
Court: Guwahati
Decided on: Feb-02-1996
1. In this application under Section 256(2) of the Income-tax Act, 1961, the Revenue has approached this court praying for a direction to the Tribunal to refer the following questions for the .opinion of this court : '1. Whether, on the facts and in the circumstances of the caseand in view of the Commissioner of Income-tax (Appeals) order, theTribunal is justified in directing the Assessing Officer to allow the claimof annual charge of Rs. 2,10,000 under Section 24(1)(iv) of the Income-taxAct, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in following the order passed by the Assessing Officer earlier which is patently wrong as per Section 171 read with Explanation (a) on the ground that to reopen the issue of partition without altering the order under Section 171 of the Act is outside the jurisdiction of the Assessing Officer ?' 2. The assessee is an individual. By way of partition in his family where the assessee is a karta, he...
Commissioner of Income-tax Vs. Smt. Savitri Devi Dhandharia
Court: Guwahati
Decided on: Feb-01-1996
D.N. Baruah, J.1. By this reference under Section 256(2) of the Income-tax Act, 1961, the following two questions have been referred by the Tribunal for the opinion of this court : ' (1) Whether, on the facts and in the circumstances of the case, interest paid by the firm, Dhandharia Tea Co., on the amounts of accumulated profits and other sums which were credited in the account of the minor son of the assessee in the books of account of the said firm was not income arising directly or indirectly to the minor son from his admission to the benefits of partnership and whether this was not includible in the total income of the assessee under Section 64(1)(iii) of the Income-tax Act, 1961 ?(2) Whether there are any materials or evidence on record on the basis of which the Tribunal has treated the amounts lying to the credit of the minor son of the assessee as deposits and whether the finding of the Tribunal that though the deposits were treated as capital, interest was payable in respect ...
- ‹ Prev
- Next ›