Guwahati Court April 2003 Judgments

The Assam State Textbook Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2003)87ITD99(Gau.)

1. All these appeals relate to the asst. yrs. 1978-79, 1981-82 to 1988-89 and 1989-90 to 1992-93. In respect of the asst. yrs. 1989-90 to 1992-93 the Department is in appeal. In respect of other assessment years the assessee is in appeal before this Tribunal. The common point involved in all the 13 appeals is whether the assessee is entitled for exemption under Section 10(22) of the IT Act, 1961. Hence, we heard all the appeals together and disposing of the same by this common order.2. Mr. Uttam Kumar Barthakur, the learned counsel for the assessee, submitted that originally the assessee was known as "Board for Production of Textbooks and Research", Assam. His Excellency, the Governor of Assam, dissolved this Board by a notification dt. 26th July, 1972, and the assets and liabilities were placed in the newly constituted "The Assam State Textbook Production and Publication corporation Ltd". The learned counsel for the assessee submitted that the main object of the assessee is to do res...

Thard Hardware Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2003)87ITD391(Gau.)

1. The assessee is in appeal against the order dt. 10th Jan., 1995 of the CIT(A) in the matter of on assessment made under sections 143(3) and 185 of the IT Act,1961 of the asst. yr. 1991-92.2. Ground Nos. 1 to 3 are directed against the CIT(A)'s order restoring the issue of registration of the firm to the file of the AO. The AO did not grant continuation of registration to the firm under Section 184(7) of the Act as he held that the Form No. 12, which was stated to have been filed on 28th June, 1991, was not signed by all the partners of the firm. The AO noted that the Form No. 12 was not available on record but it was claimed by the assessee that it had filed the same on 28th June, 1991 vide receipt No. 84, with a view to enquire the genuineness of Form No. 12 as to whether the same was signed by all the partners.The AO issued letters to all the partners to intimate if they had signed the Form No. 12 for the asst. yr. 1991-92. All the partners except one partner, namely Smt. Sarala ...

Hashyabala Ghosh and ors. Vs. Ghanshyam Nunia

Court: Guwahati

S.K. Kar, J. 1. Although not at the time of admission but during the hearing of this appeal the following substantial questions of law were formulated, viz.-(a) Whether the finding of the learned District Judge that in absence of mutation of the names in the relevant record, the successors plaintiff has no title is correct.(b) Whether the finding of the Court below that the defendant acquired title by adverse possession is correct.2. Before dealing with the real controversy it will be convenient to reflect the respective cases of the rival parties.3. To the concise, the case (as it stands on the amendment of plaint in the year 1992) for the appellants/plaintiffs is that Late Pratap Ch. Ghosh died don 6.3.1971 leaving behind him the plaintiffs as his heirs and during his life-time he used to own and possess land measuring 2B-4K-19L appertaining to dags No. 6 and 7 of Khatian No. 97 at Goaltali, Bamanpara (described with more particulars in schedule appended to the plaint) out to which ...

Kalia Bhuyan @ Bikash Vs. State of Assam

Court: Guwahati

P.G. Agarwal, J. 1. Heard Mr. B.D. Konwar, learned counsel for the appellant and the learned P. P. 2. In Sessions Case No. 85(J-J) 98 (G.R. Case No. 51/98) the accused appellant Kalia Bhuyan @Bikash was tried for the offence under Section 302, IPC and on conclusion of the trial the learned Addl. Sessions Judge, Jorhat vide the impugned judgment and order dated 11.10.2001 convicted the appellant under Section 302, IPC, and sentenced him to Rigorous Imprisonment for life and to pay a fine of Rs. 10,000 in default further imprisonment for one year. 3. The prosecution allegation is that on the fateful day of 13.1.1998 at about 5 P. M. the accused appellant assaulted the deceased (Joy Prakash Suri) with an iron rod on the head as a result of which the deceased sustained swelling over the head and he latter on succumbed to the injury on the same night. On dissection Dr. Durlay Kumar Baruah (PW-5) who held the post mortem examination on the dead body of the deceased found an irregular fractu...

Md. Moimul Islam Vs. State of Assam and anr.

Court: Guwahati

Amitava Roy, J. 1. Heard Mr. Hai, learned counsel for the petitioner. None appears for the State, The revision petition is of the year 1995 and,I am not inclined to father adjourn the hearing thereof.2. The petitioner has assailed the maintainability of the proceeding being C. R. Case No. 417/94 under Section 380 of the IPC pending in the court of Judicial Magistrate, 2nd Class, Morigaon.3. The factual background relating to the proceeding under challenge may be set out. On 28.3,1994 the present petitioner lodged an FIR before the O/C, Mayong, Morigaon alleging that the opposite party No. 2 with the help of one Mustt. Rahila Khatun and Md Giayasuddin had trespassed into the house and assaulted his wife injuring her severely. On the basis of the FIR, the Police registered Mayong PS Case No. 15/94 under Sections 147/447/326 IPC against the accused being opposite party Nos. 2 and 4 others. It is submitted at the bar that the proceeding relating to the said FIR is still pending for final...

Abdul Noor Vs. Maruti Roadways and ors.

Court: Guwahati

Amitava Roy, J. 1. Heard Mr. N. Choudhury, learned counsel for the petitioner and Mr. Gour, learned counsel of the respondents. 2. The present petition is directed against the order dated 3.8.1999 passed by the learned lower appellate court in Misc. Appeal No. 24/97 affirming the order dated 12.8.1997 passed by the learned trial court in Misc. Case No. 48/97 arising out of T.S. No. 104/97 rejecting the prayer for temporary injunction for restraining the opp. party from taking the possession/custody of the suit vehicle from petitioner/ plaintiff. 3. Briefly stated the relevant facts are that the petitioner had instituted T.S. No. 104/97 before the learned Civil Judge (Jr. Divn.) No. 1, Karimganj praying for a decree for a declaration that he is the owner in possession of the the vehicle bearing No. AS. 10/0599 and that the opp. party/defendants have no rights over the same. He further prayed for injunction for restraining them from disturbing the petitioner's possession of the said ve...

Ra(Sic)qual Islam Talukdar Vs. Abdul Manaf and anr.

Court: Guwahati

Amitava Roy, J. 1. Heard Mr. Sarkar, learned counsel for the petitioner. None appears for the State. The revision petition is of the year 1995 and I am therefore not inclined to further adjourn the hearing of the matter. The petitioner before this court prays for quashing of the Crl. proceeding, being C.R. Case No. 169/93, pending in the court of Judicial Magistrate, 1st Class, Karimganj under sections 406/420 IPC. I have perused the complaint petition and also the statement of the complainant and that of the other witnesses in support of the complaint. The process had already been issued and the accused persons had already entered appearance in the proceeding before the court below. The complainant and the witnesses have also been cross examined on behalf of the defence. In my view, to entertain the prayer for quashing of the proceeding, at a stage when a substantial progress has been made therein would not be in the fitness of things. In that view of the matter, without entering i...

Parshuram Agarwalla Vs. Cit

Court: Guwahati

R.P. Naolekar, C.J.The appeal was admitted on the following question of law :'Whether interest paid as income-tax and wealth-tax is not deductible in computing the income of an assessee in view of the provisions in section 40(a)(ii)(iia) read with section 2(43) of the Income Tax Act, 1961 ?'2. The above question of law arises in the following facts and Circumstances-that the assessee appellant has filed his return of income on 9-12-1991 and the assessing officer assessed the income of the assessee appellant under section 143 of the Income Tax Act, 1961. As the assessee could not deposit the amount of income tax within the time fixed, he was charged with the interest of Rs. 18,984 over the non-payment of the income-tax. The assessee claimed exemption of Rs. 18,984 for the assessment year 1991-92 of the interest paid because of the non-payment of income tax in due time as business expenditure. The assessing authority refused exemption to the appellant assessee. Aggrieved by the said ord...

K. Kani Vs. the Chief Justice of the Gauhati High Court and anr.

Court: Guwahati

Ranjan Gogol, J. 1. Heard Mr. U. Bhuyan, learned counsel for the petitioner and Mr. K. P. Pathak, learned Sr. counsel appearing for the respondents. 2. The writ petitioner was appointed as an Assistant Librarian in the Kohima Bench of the Gauhati High Court by an order dated 11th August, 1988. A post of Librarian in the said Bench of the High Court fell vacant with effect from 1.9.1999 and to fill up the same, an advertisement was issued on 28.9.1999. In terms of the aforesaid advertisement, a candidate, seeking appointment to the post of Librarian, was required to have a degree in law with degree/diploma in Library Science. Admittedly, the petitioner did not have the aforesaid qualification. A contention has been advanced on behalf of the petitioner that by practice the post of Librarian is a promotional post and the aforesaid position has been affirmed in a judgment of this Court in the case of Laishram Randhoni Devi. v. Gauhati High Court and Ors. reported in (2000) 1 GLT 36. Und...

Dhirendra Chandra Roy Vs. United Bank of India

Court: Guwahati

S.K. Kar, J. 1. Appellant as the plaintiff instituted a suit, T. S. No. 53/92, against the respondent, United Bank of India (defendant), before the Civil Judge, senior Division, Tinsukia, stating, inter alia, that he joined service under Comilla Union Bank Ltd. at Tinsukia on 1.1.1949 as a sub-staff. It is stated that the said bank in course of time got merged with the United Bank of India, i.e., the respondent/defendant, in 1950.2. The case for the appellant is that while in such service and posted at Panitola Branch as Head Cashier he was served with a letter No. ZO/PD/DIS/556/92 dated 24.6.1992 issued by the zonal office of the respondent bank informing him that he will retire by 30.11.1992 on superannuation at the age of 60.3. That on receipt of such letter he immediately replied vide letter dated 6.7.1992 stating that he did not quote his date of birth while joining the service in the erstwhile Comilla Union Bank Ltd. but later on in the year 1975 requested the authority to reco...