Guwahati Court October 1998 Judgments
State of Tripura and anr. Vs. Md. Sayefuddin
Court: Guwahati
Decided on: Oct-29-1998
A.K. Patnaik, J. 1. This is an appeal under Section 100 of the Code of Civil Procedure against the judgment and decree dated 2-9-97 of the learned District Judge, North Tripura. Kailasahar in Title Appeal No. 11 of 1996.2. The facts briefly are that the respondent filed Title Suit No. 20 of 1994 against the appellants in the Court of Assistant District Judge. North Tripura. Kailasahar. The case of the respondent in the said suit was that he set up a saw mill under the name and style of 'Srinathpur Saw Mill' at Srinathpur in Kailasahar in the district of North Tripura in the year 1984 with the loan of Rs. 25,000/- from the State Bank of India. Kailasahar Branch. The Industry Department of Government of Tripura initially registered the aforesaid saw mill of the respondent as a small scale industrial unit and sanctioned a subsidy of Rs. 8,437.25. The saw mill started functioning and had a decent income. In 1985, however, the Tripura Forest (Establishment and Regulations of Saw Mills an...
Tag this Judgment!Commissioner of Income-tax Vs. Purbanchal Paribahan Gosthi
Court: Guwahati
Decided on: Oct-22-1998
N.C. Jain, Actg. C.J. 1. In this income-tax reference two questions were got referred by this court, The questions which have been referred by the Tribunal are reproduced below : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in an appeal by the Revenue in respect of quantum of assessment in accepting cross-objection of the assessee regarding question of registration of the firm and ; (ii) Whether the Tribunal was justified in allowing registration by holding that the daughter-in-law of P.N. Barthakur was not a benamidar?' 2. In order to appreciate the arguments raised before us it is necessary to have a look at the facts of the case which lie in a narrow compass. 3. The Income-tax Officer, vide his assessment order dated March 25, 1985, assessed the assessee. While making the assessment he held Shrimati Anjali Barthakur to be the benamidar of Sri P.N. Barthakur. At the same time, the Income-tax Officer refused registration to the firm. In...
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