Guwahati Court July 2001 Judgments

Assistant Commissioner of Vs. Eastern Industrial Enterprises

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2002)80ITD355(Gau.)

1. Being aggrieved by the order of the CIT(A) dated 24-1-1994 in respect of the assessment year 1990-91 the Revenue has filed the present appeal before the Tribunal.2. The brief facts of the case is that the assessee company registered under the Indian Companies Act with an object of purchasing, leasing or otherwise dealing with land, building, tenaments etc. In pursuance of the object of the company the assessee purchased an area of 5989 sq.ft. on the 5th floor of the premises at 113, Park Street, Calcutta.According to the assessee, the abovesaid premises was let out to various tenants on monthly rental basis. The assessee filed its return for the assessment year 1990-91 disclosing a total loss of Rs. 4,21,680 which includes Rs. 3,55,380 as carried forward loss of earlier year.According to the assessee the income from the abovesaid property is to be classified under the head "Business income" under Section 28 of the Income-tax Act, 1961. However, the Assessing Officer disagreed with ...

Assam Company Ltd. Vs. Dy. Cit

Court: Guwahati

N.R.S., Ganesan, J.M.:Being aggrieved by the order of the Commissioner (Appeals), the present appeal is filed by assessee in respect of the assessment year 1986-87.2. The primary business of the assessee- company is growing, manufacturing and selling tea. The assessee filed Form No. 29 disclosing an income subject to advance tax at Rs ' 6,71,00,000 and corresponding net liability after adjustment of TDS and tax paid under section 209A at Rs. 2,88,94,297. The assessee claims several deductions in the return filed before the assessing officer. Some of the deductions were disallowed by the assessing officer on estimate basis which was also confirmed by the first appellate authority.3. Ground No. 1 in this appeal is in respect of disallowance of Rs. 1,00,000 claimed by the assessee under the head general charges. The first appellate authority sustained the disallowance made by the assessing officer to the extent of Rs. 75,000. Mr. R.P. Agarwalla, the learned senior counsel, submitted on b...

Dipak Chandra Ruhidas Vs. Chandan Kumar Sarkar

Court: Guwahati

A.H. Saikia, J. 1. The Election Petition No. 17/2001 presented by one Sri Dipak Chandra Ruhidas, the Election Petitioner laying challenge to the election of Shri Chandan Kumar Sarkar, the respondent to Assam Legislative Assembly from No. 35 Abhayapuri South (S.C) Legislative Assembly constituency (hereinafter 'LAC' for short) reserved for Scheduled Caste candidate alleging that the respondent is not a Scheduled Caste as claimed, has been assailed outrightly by the respondent/applicant by filing the instant Miscellaneous Application.2. The last General Election to the Assam Legislative Assembly was held in the month of May, 2001. The LAC under reference, is a Reserved Constituency for the Scheduled Caste Community (hereinafter referred to as 'SC' in short). In this LAC the following dates were notified for the purpose of election -Last date of filing nomination 23.4.2001Date of scrutiny 24.4.2001Date of withdrawal of candidature 26.4.2001Date of Poll 10.5.2001Date of counting 13.5.2001...

Meghalaya Parents and Guardian Association and Etc. Vs. State of Megha ...

Court: Guwahati

A.K. Patnaik, J.1. In these two writ petitions under Article 226 of the Constitution, the petitioners have challenged the orders of the Government of Meghalaya, Education Department, fixing the fees of all Public Schools including the Pine Mount Public School, Shillong, in the State of Meghalaya.2. There are 4 Public Schools in the State of Meghalaya, These are -- (a) Shillong Public School, Shillong; (b) Public School at Jowai(c) Public School at Tura; and (d) Pine Mount Public School at Shillong. These schools are managed by the Government of Meghalaya, and tuition fee of Rs. 35/- per month was being collected from every student besides development fee, games fee, library fee, etc. till the year 2000, By order dated 22-11-2000, the Government of Meghalaya, Education Department fixed the tuition fee and other fees for all the aforesaid Public Schools for the academic session 2001. Thereafter, in supersession of the aforesaid order dated 22-11-2000, the Government of Meghalaya, Educat...

New India Assurance Co. Ltd. Vs. Namita Dev and ors.

Court: Guwahati

R.S. Mongia, C.J. (Acting) 1. This appeal by the Insurance Company is against the award of the Commissioner under the Workmen's Compensation Act, 1923, West Tripura (Agartala) dated 13.12.2000 in Case No.T.S.(W.C.) 49 of 1997. 2. The claimants, now respondents, Smti Namita Dev and Smtl. Tulshi Dev, who are the widow and the mother of the deceased Laxman Dev filed petition before the Commissioner, Workmen's Compensation, West Tripura (Agartala) for award of compensation due to the alleged death of husband of claimant-respondent No. 1 and son of claimant-respondent No.2 by accident arising out of and in course of employment under Shri Prasanjit Majumder, owner of Jeep No. TRT 1192. After appreciating evidences on record the Commissionerunder the Workmen's Compensation Act awarded Rs. 2,11,700/- ascompensation with interest at the rate of 12% per annum w.e.f.10.2.1996, the date of accident. While awarding the compensation itwas observed that the same would also include compensation to ...

All Assam Extension Officer's (Credit) Association and Ors. Vs. State ...

Court: Guwahati

R.S. Mongia, C.J. (Acting) 1. All Assam Extension Officers (Credit) Association through its President had filed a Writ Petition challenging the validity of Order 3 and Order 5 of the Assam Panchayat & Rural Development Department (Recruitment and Promotions of Block Development Officers) Service Orders, 1990, which were issued on 2nd June, 1990. We would hereinafter refer to Orders 3 and 5 of the said Orders. But before doing that, little facts may be noticed. The Officers known as Extension Officer (Credit) belong to Directorate of Rural Development, whereas the Extension Officer (Women and Children) and Extension Officer (Panchayat) belong to Directorate of Panchayat and Community Development. The pay scale of Extension Officer (Credit) was Rs. 1475-3825 PM; whereas the pay scale of Extension Officer (Women and Children) and Extension Officer (Panchayat) was Rs. 1285-3075 PM. By order dated 27th June, 1989 the State Govt. amalgamated the two Directorates mentioned above with e...

Sashi Prakash Vs. Government Pensioner's Association

Court: Guwahati

Ranjan Gogoi, J. 1. This Letters Patent Appeal has been filed against the judgment and order dated 11.8.2000 passed by a learned Single Judge of this Court in Review Petition No. 12 of 1999 arising out of original Contempt Case No. 17 of 1999. The learned Single Judge by the aforementioned judgment and order was pleased to recall the order dated 14.12.1999 passed in the aforesaid original Contempt Case No. 17 of 1999 holding that no case of contempt was made out. By the impugned order, the learned Single Judge has been pleased to direct that the contempt proceedings registered as Original Contempt Case No. 17 of 1999 be re-heard with due opportunities to both the parties. 2. The brief facts necessary for appreciation of the controversy that has arisen in the instant Letters Patent Appeal are enumerated hereunder. 3. Civil Rule No.259 of 1995 was instituted by the respondent No. 1 herein, namely, the Tripura Government Pensioner's Association claiming Dearness Allowances at the rate a...

Raj Kumar Deorah and Sons Vs. Commissioner of Income-tax and anr.

Court: Guwahati

J.N. Sarma, J. 1. This writ petition has been filed challenging the order dated March 13, 1995, passed by the Assistant Commissioner of Income-tax, Circle II(1), Guwahati, under Section 155 of the Income-tax Act, 1961. It is alleged that by that order, the earlier assessment completed under Section 143(3) of the Income-tax Act was rectified. What happened in this case was that on March 31, 1995, the income of Raj Kumar Deorah and Sons was completed and his share was shown as Rs. 1,18,878. On the same date itself it come to the notice of the Assessing Officer that there was a mistake and accordingly it was corrected as Rs. 1,93,068 and it was found that the share of this partner was 25 per cent, in the firm and the profit was Rs. 1,18,875 and accordingly that assessment order was passed vide annex-ure II. It is the legality and validity of this order which is challenged in this writ petition. 2. Heard Dr. A. K. Saraf, learned counsel for the petitioner, and Mr. U. Bhuyan, learned coun...

M. Rani Vs. Khasi Hills Autonomous District Council and ors.

Court: Guwahati

A.K. Patnaik, J. 1. This writ petition under Article 226 relates to settlement of lease to collect toll by the Syiem of Mylliem for lewduh market and lewduh Parking lot for the period from 1.4.2001 to 31.3.2002. 2. Facts briefly are that on 26.2.2001, the Syiem of Mylliem settled the lease for collecting tolls in the aforesaid market place and the parking lot in favour of the petitioner for period of one year from 1.4.2001 to 31.3.2002. Pursuant to the said settlement agreements were executed by the Syiem of Mylliem and the petitioner on 26.2.2001. Under the said lease agreements the petitioner was to pay a sum of Rs. 13,00,000 for the market place for the entire period from 1.4.2001 to 31.3.2002 and a sum of Rs. 5,00,000 for the parking lot for the entire period for the year 2001-2002. Pursuant to the said lease agreements the petitioner deposited a sum of Rs. 6,95,000 on 26.2.2001 as advance for the period of six months for the market place and a sum of Rs. 1,05,000 for the parkin...

D. Uphing Maslai and anr. Vs. State of Assam and anr.

Court: Guwahati

1. The notification dated 15.3.2001 issued by the Commissioner and Secretary to the Government of Assam, Hill Areas Department which provides for assumption of all the functions and powers vested in and exercisable by the Karbi Anglong Autonomous Council by the Governor is in challenge. The notification reads as follows:- 'GOVERNMENT OF ASSAM HILL AREAS DEPARTMENTORDERS BY THE GOVERNORNOTIFICATION Dated Dispur, the 15th March, 2001 No. HAD.6/2001/151 : Whereas the Karbi Anglong Autonomous Council is at present a house of 29 Members including theChairman, Deputy Chairman and a memorandum was submitted by 15 Members of the Council on 11/01/2001 for formation of a new Executive Committee, whereas in consequence of further memorandum the Governor of Assam vide his order No. HAD.6/ 2001/29, dated 02/02/2001 directed that resolution for the removal of the Chairman, Deputy Chairman and the motion of no-confidence against the Executive Committee headed by the Chief Executive Members Shri Moja...