Guwahati Court July 1996 Judgments
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Tarajan Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jul-10-1996
D.N. Baruah, J. 1. At the instance of the assessee, the following questions have been referred by the Income-tax Appellate Tribunal, Guwahati, under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), for the opinion of this court : ' (1) Whether under the facts and in the circumstances of the case, the Tribunal acted in law in holding that the directions issued under Section 144B(4) of the Act were non est on setting aside of the order ofassessment by the Commissioner of Income-tax under Section 263 of the Act (2) Whether under the facts and in the circumstances of the case the provisions of Section 144B(7) are attracted upon a change of jurisdiction over the assessment from, the Income-tax Officer concerned to the Inspecting Assistant Commissioner (Assessment), otherwise than in pursuance of an order made under Sections 125 and 125A of the Act (3) Whether, on the facts and in the circumstances of the case, the order passed by the Commissioner of Income-tax under Se...
Biplab Rakshit Vs. Collector of Customs
Court: Guwahati
Decided on: Jul-04-1996
S.L. Saraf, J.1. This is an application filed by one Biplab Rakshit challenging the seizure of the articles at the Agartala Airport by the Customs Authorities on the ground of illegal import under Section 7(c) of the Customs Act, 1962 and in violation of Section 11, 11C and 11 ibid read with Import Control Order No. 17/55, dated 7-12-1955 and other Notification mentioned in the said order of seizure.2. The only ground raised by the petitioner before this Court is that no show-cause notice as required under Section 110(2) of the Customs Act, 1962 was issued to him within the statutory period of 6 months, as such the said seizure is bad and illegal and the goods seized should forthwith be released. Under Section 110(2) of the Customs Act, 1962 it is provided - where any goods are seized under Sub-section (1) and no notice thereof is given under Clause (a) of Section 124 within six months of seizure of the goods, the goods shall be returned to the person from whose possession they were s...
Kalyan Dutta Gupta and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jul-03-1996
M. Sharma, J. 1. This writ petition has been preferred against the direction issued by the Director of Medical Education, Assam whereby the examinations of the Homoe-pathic Medical Colleges of Assam for the session 1993-95 was declared with effect from 30-10-1995. 2. The writ petitioners are closely associated with all the three Homoeopathic Medical Colleges in Assam. Petitioner No. 1 is an Ex Assistant Secretary General of Homoeopathic Association of India and Ex Member of the Court of Examiners under the Board of Homoeopathic System of Assam. Petitioner No. 2 is the General Sercretary of Swahid Jadav Nath Govt. Homoeopathic Medical College, Khanapara, petitioner No. 3 is the Advisor of All Assam Homoeo-pathic Medical College Students Union, petitioner No. 4 is the President of Swahid Jadav Nath Govt. Homoeopathic Medical College, petitioner No. 5 is a student of the said college, petitioner No. 6 is the General Secretary of All Assam Homeopathic Medical College Students-Union and ...
Development Investors Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jul-03-1996
D.N. Baruah, J.1. As per direction given by this court in Civil Rules Nos. 11(M) of 1992 and 12(M) of 1992, the following question has been referred by the Income-tax Appellate Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), for opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no justification on the part of the assessee-company to reduce the rate of interest from 18 per cent. per annum to 12 per cent. per annum, when such reduction was made from the point of view of a prudent businessman ?'2. The assessee is a public limited company carrying on consultancy business. The case relates to the assessment years 1984-85 and 1985-86. The assessee-company gave an unsecured loan amounting to Rs. 12,08,000 to Kontest Chemicals Ltd. which is also a public company, Interest charged on the loan was 18 per cent. At that time the said Kontest Chemicals Ltd. had been incurring loss...
Commissioner of Gift-tax Vs. S.N. Zaman and S.M. Elahi (Legal Heirs of ...
Court: Guwahati
Decided on: Jul-02-1996
D.N. Baruah, J. 1. On the application of the Revenue under Section 26(1) of the Gift-tax Act, 1958 (for short, 'the Act'), the following questions have been referred by the Income-tax Appellate Tribunal for opinion of this court : ' '1. Whether the Tribunal was justified in facts as well as in law in holding that so-called agreement dated December 5, 1979, is a valid family settlement, specially in view of the fact that it was made simply to avoid future disputes between the two sons of the late Rahim Buksh ?2. Whether the Tribunal did not err in facts as well as in law in applying the ratio of the decision of the Gauhati High Court in the case of Ziauddin Ahmed v. CGT especially in view of the fact that in that case there was a family dispute which took a serious turn in 1959 to put an end to which the settlement was made whereas in the instant case there is no such family dispute ?3. Whether under the facts and circumstances of the case, the provisions of Section 2(xxiv)(d) of the G...
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