Guwahati Court September 2001 Judgments
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ito Vs. Anoj Kumar Agarwalla
Court: Guwahati
Decided on: Sep-20-2001
N.R.S. Ganesan, J.M.Both the appeals are filed by the revenue as well as the assessee respectively in respect of the assessment year 1992-93 against the order of the Commissioner (Appeals). Since both the appeals have arisen out of the same order of the Commissioner (Appeals), we heard the same together and disposing of the same by this common order.2. The common ground raised in both the appeals are in respect of addition made by the assessing officer on account of daily wages in respect of contract business. The assessing officer has made an addition of Rs, 75,000 on the ground that the signatures and thumb impression of the labourers differed and hence, he made an addition of Rs. 75,000 to the total income of the assessee.3. However, on appeal the first appellate authority was of the view that the difference in signature should not be adversely treated without properly examining the person concerned. However, he sustained an addition of Rs. 45,000 on estimate and granted a relief o...
Smt. Iva Gogoi Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-18-2001
Ranjan Gogoi, J. 1. The present reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), is at the instance of the assessee. The following two questions have been referred to this court for its opinion : '(1) Whether, on the facts and in the circumstances of the case and the provisions of Section 68 of the Income-tax Act, 1961, the Tribunal was justified in upholding the order of the Income-tax Officer treating the cash credit of Rs. 50,000 in the name of Sri Chandan Mahanta on August 16, 1986, and Rs. 15,000 in the name of Shri Manoj Mittal on September 12, 1986, in the books of the assessee as income of the assessee from undisclosed sources (2) Whether, on the facts and in the circumstances of the case, the Tribunal has not misdirected itself in law in upholding the findings of the Income-tax Officer and the Commissioner of Income-tax (Appeals) and in holding that the assessee failed to prove with documentary evidence the cre-ditworthiness ...
Commissioner of Income-tax Vs. Kedia and Co.
Court: Guwahati
Decided on: Sep-17-2001
R.S. Mongia, Actg. C.J.1. The facts leading to the filing of the present income-tax appeal may be noticed.2. The respondent, Kedia and Co., Raha, District Nagaon, Assam, is a registered firm and an income-tax assessee. The relevant assessment year in the present case is 1979-80. The respondent firm got an import licence to import 500.905 M. T. of palm oil from Malaysia. The Malaysia party duly despatched the goods and presented the bill of lading for collection of the value of goods to the United Asian Bank in Malaysia. That bank in Malaysia on its turn sent the bill of lading to the United Bank of India, Foreign Branch, Bombay, for realisation of the amount of U. S. dollars 3,64,658.84, equivalent to Rs. 32,38,133. The United Bank of India asked the respondent-firm to clear the bill of lading by making payment of the above amount and the date of maturity was mentioned by the bank as November 24, 1977. The respondent firm, however, paid Rs. 17,87,859 in instalments and could not pay t...
Kailash Chowdhury Vs. State of Assam
Court: Guwahati
Decided on: Sep-17-2001
D. Biswas, J. 1. This appeal is directed against the judgment dated 25.2.1997 passed by the Learned Special Judge, Tinsukla in N.D.P.S. Case No. 6(T) of 1994 convicting the appellant under Section 20(B)(I) of the N.D.P.S. Act, 1985 and sentencing him to undergo Regorous Imprisonment for 5 years and to pay a fine of Rs. 2,000, in default, to undergo Rigorous Imprisonment for one year. 2. The appellant being highly aggrieved by the aforesaid judgement of conviction and sentence has preferred this appeal controverting the legality and validity of the judgement on various grounds. Shri Sana, Learned Counsel for the appellant, during the course of argument assailed the decision on the ground that the ingredients of offence under Section 20(B)(I) of the Act are lacking in the Instant case in as much as there is no evidence to show that 'Ganja' was seized from the possession of the appellant. Besides, it has been argued that the Learned Special Judge has failed to consider the evidence of th...
Dipak Borah and anr. Vs. State of Assam
Court: Guwahati
Decided on: Sep-17-2001
D. Biswas, J.1. This appeal is directed against the judgment of conviction and sentence passed by the learned Sessions Judge, Jorhat in Sessions Case No. 83(J-J)/96. The judgment was delivered on 7.8.1999 convicting both the appellants under Section 302 read with Section 34 of the Indian Penal Code for causing death of Budhin Hazarika on 29th February, 1996 and sentencing both of them to imprisonment for life with fine of Rs.500, in default Rigorous Imprisonment for one month each.2. Being aggrieved of the aforesaid judgment, this appeal has been preferred challenging the propriety and legality of the judgment on the ground that the statement of the witnesses regarding dying declaration are not sufficient enough to lead to the conviction of the appellants and that the provisions of Section 34 IPC have been wrongly invoked since there is no specific evidence as to the part played by each of the appellants.3. We have heard Mr. A. Thakur and Mr. JM Choudhury, learned counsel for the appe...
Assistant Commissioner of Income Vs. Smt. Bandana Roy
Court: Income Tax Appellate Tribunal ITAT Guwahati
Decided on: Sep-14-2001
1. These are two appeals filed by the Revenue against the order of the CIT(A) deleting the addition of Rs. 1,65,647 in the asst. yr. 1989-90 and Rs. 45,246 in the asst. yr. 1991-92 made by the AO under the head "Income from other sources" an account of undisclosed investment in construction of hotel building. Since both the appeals are covered by similar points, they are being disposed of by this single order for the sake of convenience.2. The fact of the case is that the assessee has constructed a hotel building at Agartala in the States of Tripura, the construction of which was started in the financial year 1987-88 and continued upto the financial year 1990-91. As per the accounts of the assessee the total investment in construction of building upto the asst. yr. 1991-92 was Rs. 26,50,190 which includes investment in the asst. yr. 1989-90 of Rs. 13,20,782 and in the asst. yr. 1991-92 of Rs. 3,60,679. The AO finding massive investment in construction referred the matter to the Depart...
Musmt. Ambia Khatoon Vs. Niamat Ali and ors.
Court: Guwahati
Decided on: Sep-14-2001
D. Biswas, J. 1. This Revision is directed against the judgment and order dated 26.7.1996 passed in Sessions Case No. 14(N)/94 u/s 302/323/34 IPC by the learned Session Judge, Nagaen acquitting the respondents. Being aggrieved thereby, the wife of the deceased has preferred this Revision under Section 401 of the Code of Criminal Procedure, 1973.2. I have heard Mr. S. Medhi, the learned senior counsel for the revision petitioner and Mrs. K. Deka, the learned PP, Assam.3. The prosecution case is that on 30.9.1992 at about 8.00 AM the deceased Nurul Islam, husband of the petitioner, of Dighaliatigaon was proceeding on his bicycle to the hosue of Akkas Ali on being summoned. When he was near the house of accused Niamat Ali, he was attacked and chased by Niamat Ali, Taheruddin and others. They overpowered him. Nurul Islam tried to run towards the house of Idris and fell down. All the accused persons dragged him to the nearby paddy field and assaulted him with axe, sword, dagger, iron rod, ...
Asstt. Cit Vs. Smt. Bandana Roy
Court: Guwahati
Decided on: Sep-14-2001
N.S. Saini, A.M.These are two appeals filed by the revenue against the order of the Commissioner (Appeals) deleting the addition of Rs. 1,65,647 in the assessment year 1989-90 and Rs. 45,246 in the assessment year 1991-92 made by the assessing officer under the head 'Income from other sources' an account of undisclosed investment in construction of hotel building. Since both the appeals are covered by similar points, they are being disposed of by this single order for the sake of convenience.2. The fact of the case is that the assessee has constructed a hotel building at Agartala in the States of Tripura, the construction of which was started in the financial year 1987-88 and continued upto the financial year 1990-91. As per the accounts of the assessee the total investment in construction of building upto the assessment year 1991-92 was Rs. 26,50,190 which includes investment in the assessment year 1989-90 of Rs. 13,20,782 and in the assessment year 1991-92 of Rs. 3,60,679. The asses...
Sushanta @ Tutan Chakraborty Vs. State of Tripura
Court: Guwahati
Decided on: Sep-14-2001
A.H. Saikia, J.1. Both these 2(two) Appeals have been directed against the impugned judgment and order dated 25.8.1998 passed by the Addl. Sessions Judge, Belonia, South Tripura in Sessions Trial No. 15(ST/B) /1998, by which both the appellants were convicted under Section 376(2)(g) 1PC and the appellant Shri Sushanta @ Tutan Chakraborry @ Bhattacharjee (for short Sushanta) was also convicted under Section 3G6A. We propose to dispose of both the appeals by this common Judgment.2. The appellant Sushanta in Crl. Appl.(J) No. 59/98 was convicted under Section 366A and 376(2)(g) IPC and accordingly he was sentenced under Section 366A IPC to suffer RI for 7 years and to pay a fine of Rs. 3,000 and in default of payment of fine to suffer further RI for 6 months and further to suffer RI for 12 years and to pay a fine of Rs. 15,000 and in default of fine to suffer further RI for 3 years for the offence under Section 376(2)(g) IPC.3. On the other hand, the appellant Shri Haradhan Paul in Crl....
Dr. Gopal Krishna Dhar Senapati and anr. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-14-2001
D. Biswas, J. 1. In this petition the legality and validity of the Assam Stenographers' Service (Amendment) Rules, 1999 has been challenged. The amendment Rules reads as follows :Date Dispur, the 11st June '99 No. SAE.11/74/274 : In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Stenographers' Service Rules, 1995, hereinafter referred to as the principal Rules, in the manner hereinafter appearing, namely :Short title and Commencement.1.(1) These rules may be called the Assam Stenographers' Service (Amendment) Rules, 1999. (2) they shall come into force on the date of their publication in the Official Gazette.Amendment of Rule 11.(3) In the principal Rules,, in rule 11 in sub-rule (1), the words and other offices of the State Government appearing after the word 'Chief Minister's Secretariat' shall be deleted. 2. Sub-rule (1) of Rule 11 as it stoo...
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