Guwahati Court September 1996 Judgments

Commissioner of Income-tax Vs. Arunachal Saw and Veneer Mills (P.) Ltd ...

Court: Guwahati

D.N. Baruah, J.1. By this reference, under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), the following question has been referred for opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal has not erred in holding that no interest under Sections 139(8) and 217 of the Act can be charged at the time of rectification of the assessment order ?'2. The assessee is a company incorporated under the Companies Act. For the assessment years 1978-79 to 1980-81, the total income of the assessee was assessed at below the limit of taxable income. As there was a late filing of the return and as the income was below the taxable income, the Assessing Officer did not charge interest under Section 139(8) and Section 217 of the Act in the original assessment. However, a rectification proceeding was initiated after giving due notice and in the said proceeding it was found that the assessee had more income which is taxable under the Act and a...

Commissioner of Income Tax Vs. Arunachal Saw and Veneer Mills (P) Ltd.

Court: Guwahati

Reported in: (1998)146CTR(Gau)716

D. N. BARUAH, J. :By this reference, under s. 256(1) of the IT Act, 1961 (for short, 'the Act'), the following question has been referred for opinion of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal has not erred in holding that no interest under ss. 139(8) and 217 of the Act can be charged at the time of rectification of the assessment order ?'2. The assessee is a company incorporated under the Companies Act. For the asst. yrs. 1978-79 to 1980-81, the total income of the assessee was assessed at below the limit of taxable income. As there was a late filing of the return and as the income was below the taxable income, the AO did not charge interest under s. 139(8) and s. 217 of the Act in the original assessment. However, a rectification proceeding was initiated after giving due notice and in the said proceeding it was found that the assessee had more income which is taxable under the Act and accordingly interest had been charged under ss. 139(8)...

Huidrom Birjit Singh Alias Goroba Singh Vs. State of Manipur

Court: Guwahati

V.D. Gyani, J.1. This appeal arises out of judgment dated 27-7-1988, delivered by Sessions Judge, Manipur, in Sessions Trial No. 49/87, thereby convicting the appellant Under Sections 302 and 392, I.P.C. and sentencing him to undergo imprisonment for life with four years R.I.2. Prosecution case stated in brief was that deceased Geetchandra was the son of Nabachandra Singh (P.W. 32), a driver by profession, and Ibemchaobi Devi (P.W. 13), a nurse. The boy aged about six years, attended K.G. Class of Don Bosco School. The school hours were 7 to 10 a.m. On the fateful day 23-3-1987 the boy, as usual returned home. His paternal aunt Premabati Devi (P.W. 3) served him meals and she left the house to wash clothes at the pond. After some time when she did not see Geetchandra, at the house, she searched for him but in vain. There is a small pan shop near the house, say at a distance of 200 yards, it belongs to one Janaki Singh. There are two other stalls belonging to Shamsingh P.W. 9 and Dhire...

KA. Mathilda Kharmalki Vs. KA. Sabina Nengrum

Court: Guwahati

N.S. Singh, J.1. This revision petition under Rule 36A of the Rules for the Administration of Justice and Police in the Khasi and Jaintia Hills, 1937 arises from the judgment and order dated 6-2-1995 passed by the District Judge-cum-Additional Deputy Commissioner at Shillong, in Title Civil Appeal No. 2(T)/92 afirming the judgment and order dated 8-10-1991 passed by the learned Assistant to Deputy Commissioner, East Khashi Hills, Shillong in Title Suit No.27(T)/1984 decreeing the suit of the plaintiff, namely, Ka Sabina Mongrum, the respondent-opposite party herein and entitling her for a decree for eviction of the defendants including the defendant No. 7 i.e. the present petitioner herein from the suit house and out houses and also for arrear of rent, costs of the suit with certain interest thereon till the execution of the decree.2. The facts of the case in a very short compass are as follows :The plaintiff-respondent (Opposite Party No. 1 herein) instituted a suit for ejectment of ...

Smt. Pramila Debbarma and ors. Vs. Smt. Gitasree Debbarma (Chakraborty ...

Court: Guwahati

N.G. Das, J.1. This Second Appeal is directed against the judgment of the learned Additional District Judge, West Tripura dated 18-1-89 in Title Appeal No. 4 of 1988 affirming the judgment passed by the learned Subordinate Judge, West Tripura in Tile Suit No. 43 of 1981 (T.S. 118 of 1986).2. The plaintiff, in the suit out of which this Second Appeal has arisen is the respondent Second Appeal instituted the aforesaid suit No. 43 of 1981 (T. S. No. 118 of 1986) on 11-6-81 for a decree declaring her right, title and interest over the suit land which measures 5 gandas approximately appertaining to CS plot No. 6285 in Khatian No. 2284 in Agar-tala Township, 7, Krishnanagar and also for a decree for recovery of the possession of the aforesaid land (hereinafter referred to as suit land). She also prayed for a decree declaring 'Na dabi patra' and 'Mortgage' deeds alleged to have been executed by her aunt Charubala Devi in the name of defendant Nripendra Debbarma, now represented by the legal ...

George Williamson (Assam) Ltd. Vs. Assistant Commissioner of Taxes (Ap ...

Court: Guwahati

D.N. Baruah, J. 1. In this agricultural income-tax reference under Section 28(4) of the Assam Agricultural Income-tax Act, 1939 (for short, 'the Act'), the following questions have been referred to this court by the Assam Board of Revenue for opinion of this court : ' (i) Whether the Board, in deciding the appeal, was right in relying solely on the provisions of Section 8(2)(f)(vii) of the Assam Agricultural Income-tax Act (as it stood prior to its amendment by the Assam Taxation Laws (Third Amendment) Act, 1989) without considering the implication of the second proviso to Section 8(2) of the said Act and the provisions of rule 5 of the Assam Agricultural Income-tax Rules, 1939 (ii) Whether the Board was right in distinguishing sixty per cent. of income derived from cultivation, manufacture and sale of tea from agricultural income (iii) On the facts and in the circumstances of the case whether the Board was right in holding that sixty per cent. of the expenses disallowed in computi...

George Williamson (Assam) Ltd. Vs. Assistant Commissioner of Taxes (Ap ...

Court: Guwahati

D. N. BARUAH, J. :In this agricultural income-tax reference under s. 28(4) of the Assam Agrl. IT Act, 1939 (for short, 'the Act'), the following questions have been referred to this Court by the Assam Board of Revenue for opinion of this Court :'1. Whether the Board, in deciding the appeal, was right in relying solely on the provisions of s. 8(2)(f)(vii) of the Assam Agrl. IT Act (as it stood prior to its amendment by the Assam Taxation Laws (Third Amendment) Act, 1989) without considering the implication of the second proviso to s. 8(2) of the said Act and the provisions of r. 5 of the Assam Agrl. IT Rules, 1939 ?(ii) Whether the Board was right in distinguishing sixty per cent. of income derived from cultivation, manufacture and sale of tea from agricultural income ?(iii) On the facts and in the circumstances of the case, where the Board was right in holding that sixty per cent. of the expenses disallowed in computing hundred per cent. of the composite income from cultivation, manuf...

Commissioner of Income-tax Vs. Rafiulla Tea and Industries (P.) Ltd.

Court: Guwahati

D.N. Baruah, J. 1. As per direction given by this court in Civil Rule No. 19(M) of 1991, the following two questions have been referred by the Income-tax Appellate Tribunal, Guwahati (for short, 'the Tribunal'), under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), for the opinion of this court ; '1. Whether under the facts and circumstances of the case and on proper construction of the provision of Section 246(1)(a) of the Income-tax Act, 1961, the order of the Assessing Officer passed under Section 144 for the assessment year 1980-81 had not been final in view of the fact that the assessee had not filed any appeal against that order, especially when the Assessing Officer determined the income at nil after considering all unabsorbed depreciation and income of earlier years ? 2. If that is so, whether there was any scope to carry forward unabsorbed depreciation and losses for the assessment year 1979-80, when these were absorbed in the ex parte assessment order for ...

Commissioner of Income-tax Vs. Dinjoye Tea Estate (P.) Ltd.

Court: Guwahati

D.N. Baruah, J. 1. By this reference under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), the following question has been referred for the opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that interest and dividend are to be included in income for the purpose of deduction under Section 32AB of the Income-tax Act, 1961 ?'2. The facts for the purpose of answering this question are :3. The assessee-company owns two estates, namely, Dinjoye Tea Estate and Limbuguri Tea Estate. The business of the assessee-company is to grow, manufacture and sale of tea. The relevant assessment year was 1988-89. The Assessing Officer completed the assessment under Section 143(3) of the Act determining the total income at Rs. 45,26,500. The assessee-company claimed deduction of an amount of Rs. 1,97,310 received on tax-free bonds. However, the Assessing Officer did not accept the contention of the assessee-com...

Khandelwal Constructions Vs. Commissioner of Income-tax

Court: Guwahati

D.N. Baruah, J. 1. As per direction in Civil Rule No. 7(M) of 1992, the following two questions have been referred to this court under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), for the opinion of this court. ' 1. Whether the Tribunal has any material to justify its finding and conclusion that the assessee failed to prove the capacity of creditors to advance a sum of Rs. 82,000 and whether this amount was genuinely reflected in the books of account of the assessee ? 2. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in upholding that the cash credit of Rs. 82,000 appearing in the name of the three cash creditors in the books of account of the assessee were correctly treated as the assessee's income from undisclosed sources by the Revenue within the meaning of Section 68 of the Income-tax Act, 1961 ?' 2. We may state the following facts : The assessee, a firm registered under the Indian Partnership Act, carried on the busin...