Guwahati Court May 1996 Judgments
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Commissioner of Income-tax Vs. Sardarmal Shivdayal
Court: Guwahati
Decided on: May-27-1996
D.N. Baruah, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following two questions have been referred for opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the order under Section 271(1)(c) passed by the Inspecting Assistant Commissioner of Income-tax ? (2) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the assessee cannot be regarded as having concealed the particulars of income or furnished inaccurate particulars of such income is contrary to weight of the record and also to the finding given in quantum appeal in its order dated November 16, 1978, in I. T. A. No. 864/(Gau) of 1975-76 for this assessment year, and was arrived at without considering the entire evidence and materials on the records including those contained in the Tribunal's order dated November 16, 1978, in I. T. A. No. 864(Gau) of 1975-76 ?' 2. The facts for t...
Commissioner of Income-tax Vs. Assam Frontier Tea Ltd.
Court: Guwahati
Decided on: May-27-1996
D.N. Baruah, J. 1. This application under Section 256(2) of the Income-tax Act, 1961, is against the order dated October 24, 1994, passed by the Income-tax Appellate Tribunal, Guwahati, in Reference Application No. 4/(Gau) of 1994 arising out of the Income-tax Appeal No. 403/(Gau) of 1991, for the assessment year 1987-88 rejecting the application under Section 256(1) of the Income-tax Act, and praying for a direction to refer the questions mentioned in the petition for opinion of this court. 2. Facts in short may be stated as follows ; The assessee, Assam Frontier Tea Ltd. and the assessment involved in this present case relates to the year 1987-88. The assessee entered into a forward contract with another company Apeejay Pvt. Ltd., to sell tea of different quantities at various rates pursuant to an agreement entered into by and between the assessee-company and Apeejay Pvt. Ltd. on November 1, 1985. This agreement was in the form of a letter issued by the director, the assessee-compa...
Sardarmal Shivdayal Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: May-24-1996
D.N. Baruah, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following question has been referred for opinion of this court which is quoted below : ' (6) Whether, on the facts and in the circumstances of the case, there was legal and admissible evidence to support the inference that the assessee was indulging in unaccounted for transactions and whether on such an inference, the Tribunal was right in restoring the additions of Rs. 24,000 and Rs. 60,000 to the assessment of the assessee ?' The facts are as follows : This reference is connected with the assessment year 1972-73. The assessee is a registered firm and the assessee's firm carried on its wholesale business in grocery. The returned income was of Rs. 76,380 with a net profit of Rs. 54,610 which was computed after deducting a sum of Rs. 1,000 being composition fee paid to the Sales Tax Department. The assessee, vide letter dated September 13, 1972, informed the Income-tax Officer that the sales tax ...
Commissioner of Gift-tax Vs. Prafulla Chandra Goswami
Court: Guwahati
Decided on: May-23-1996
D.N. Baruah, J. 1. In this gift-tax reference under Section 26(1) of the Gift-tax Act, 1958 (for short, 'the Act'), the following two questions have been referred to this court for opinion : ' (1) Whether, under the facts and circumstances of the case and on a proper reading of Section 4(1)(a) of the Gift-tax Act, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner who held that there was no deemed gift in this case ? (2) Whether, under the facts and circumstances of the case, the Tribunal did not err in law as well as in facts in upholding the order of the Appellate Assistant Commissioner who annulled the gift-tax assessment made under Section 15(3) read with Section 16(1) of the Gift-tax Act ?' 2. The facts for the purpose of answering these two questions may be narrated as follows : The assessee is the owner of a plot of land measuring 1 bigha, 3 kathas, 1/2 lecha. In the assessment order of gift-tax for the assessment year 1971-72, the Gift-...
North East Gases Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: May-23-1996
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 opinion of this court : 'Whether, on the facts and in the circumstances of the case and on a proper interpretation of Section 80HH of the Income-tax Act, 1961, the Tribunal was correct in holding that the interest income of Rs. 6,06,943 and profit on sale of fixed assets amounting to Rs. 7,469 derived by the assessee did not form part of profits and gains derived from an industrial undertaking and that the assessee was not entitled to deduction under Section 80HH on such profits and gains?' 2. The facts for the purpose of this case may be briefly stated as follows : The assessee was assessed as a company for the year 1985-86. Amongst other things, it derived some income from interest to the extent of Rs. 6,06,943. After depreciation, income from business worked out at a loss of Rs. 4,01,918. After adding back the interest income mentioned above, the net ...
Commissioner of Income-tax Vs. India Carbon Ltd. (No. 1)
Court: Guwahati
Decided on: May-23-1996
1. In this income-tax reference the following question has been referred to this court for opinion ; 'Whether, under the facts and circumstances of the case, the Tribunal did not err in facts as well as in law in allowing depreciation on the temple constructed inside the factory building ?' The assessee, a public limited company, for the assessment year 1985-86 claimed depreciation of Rs. 1,14,997 in respect of a temple constructedwithin the factory premises. The Assessing Officer disallowed the same on the ground that it was a non-factory building and the temple had nothing to do with the business of the assessee-company. The assessee being aggrieved took up the matter in appeal before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) held that the temple was for the welfare of the staff of the assessee-company and it was having a direct link or attributable aspect with the business activities of the assessee. Therefore, the Commissioner of Income-ta...
Commissioner of Income-tax Vs. Buildwell Assam (P.) Ltd.
Court: Guwahati
Decided on: May-22-1996
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 the Tribunal did not err in law as well as in facts in upholding the order of the Commissioner of Income-tax (Appeals) who directed the Assessing Officer to allow deduction under Section 80HH in respect of the whole business even though there was no profit from the concerned factory ?' 2. For the assessment year 1984-85, the Income-tax Officer made an assessment under Section 143(3) of the Income-tax Act, 1961, on May 7, 1986, and the income was assessed at Rs. 6,90,110. The assessee claimed rebate under Section 80HH of the Income-tax Act. The Assessing Officer observed that rebate under Section 80HH could not be allowed as there was no profit from the factory. The assessee took up the matter before the Commissioner of Income-tax (Appeals) and the Commissioner of Income-tax (Appeals) by order dated July 18, 1986, allo...
Ramshumo Humtsoe Vs. State of Nagaland and ors.
Court: Guwahati
Decided on: May-16-1996
W.A. Shishak, J.1. This matter concerns selection/election of Village Council Chairman of Pongitong village of Wokha district. Altogether there are twenty four members of village Council of the'said village. After village Council members are elected, one of the members shall shall to be chosen to be the Chairman of the village Council as contemplated under Section 7(1) which states 'the village council may choose a member as Chairman of the Council'. Annexure-2 to this writ petition is a notice regarding submission of members of Village Council of the villages of Wokha district. The notice states; 'All the villagers in Wokha District are hereby directed to elect/select VillageCouncil Chairman on or before 15th Jan., 1996 for onward submission to Government'. Letter addressed to the Deputy Commissioner dated 13-1-1996 is signed by eleven members of the Village Council. This concerns select ion/election of 'Shri Ramshumo Humtsoe Pongidong Village Council Chairman for a period of 5 (fiv...
KelvIn Cinema and ors. Vs. State of Assam and anr.
Court: Guwahati
Decided on: May-16-1996
J.N. Sarma, J. 1. This civil rule has been filed challenging the constitutional validity of schedule of conditions and restrictions of the Assam Cinema (Regulation) Rules, 1960 and the amendment made thereto as circulated vide notification dt. 6th November, 1991 and the subsequent Memo dated 14-11-1991 issued by the Joint Secretary, Govt. of Assam, General Administration Deptt. containing amendment of schedule of conditions and restrictions as communicated to all District Magistrates (L.A.) This is Annexure 'C' to the writ application and that is quoted below : 'In exercise of the powers conferred by Section 10 of the Assam Cinema (Regn.) Act, 1953 (Assam Act XIV of 1953) the Governor of Assam is pleased to amend the Assam Cinema (Regn.) Rules, 1960, hereinafter referred to as the said rules, as follows, namely :-- 1. Short title and commencement.-- (i) These rules may be called the Assam Cinema (Regn.) (Amendment) Rules, 1991; (ii) They shall come into force with immediate effec...
Syed WazihuddIn Ahmed Vs. State of Assam and Four ors.
Court: Guwahati
Decided on: May-10-1996
D.N. Baruah, J.1. In this application under Article 226 of the Constitution the petitioner has challenged an-nexure-XI order passed by the Secretary to the Government of Assam, Labour Department, Dispur, Guwahati (respondent No. 2) and also the Annexure-XIV Judgment and Order dated February 24, 1992 passed in Case No. 118 ATA/91 by Assam Administrative Tribunal affirming the reduction of rank issued by the 2nd respondent.2. The case of the petitioner is that the petitioner was a holder of Diploma in Civil Engineering from the Assam Engineering Institute, Guwahati. In terms of an advertisement issued by the Assam Public Service Commission he applied for the post of Principal. The petitioner was appointed to the post of Principal at Industrial Training Institute, Guwahati in the scale of pay as per Annexure-I. Thereafter, he was transferred and posted as Principal at Industrial Training Institute, Nowgong and he joined the said post on October 21, 1964 vide annexure-III. By annexure-VI ...
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