Guwahati Court May 2003 Judgments

Assistant Commissioner of Vs. Shri Debajit Bezbarua

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2004)89ITD387(Gau.)

1. This appeal preferred by the Revenue is directed against the order passed by the CIT(A) dated 25-11-1997 for the assessment year 1994-95 against which the assessee has filed cross objection supporting the order of the CIT(A). Both the appeal and the cross objection are disposed of by this common order for the sake of convenience.2. The brief facts of the case are that the assessee is an individual and drives income as partner in two partnership firms, namely, M/s.Hemkosh Stationers and M/s. P & D Traders. In this case there was a search on 25-8-1994 at the residential premises of the assessee in which certain cash and other papers/documents were found and seized by the Income-tax Department. In response to notice, the return of income was filed on 25-1-1996 declaring an income of Rs. 96,000/-. During the course of examination it was found by the A.c. that the assessee supplied two-in-one sets to S.C.E.R.T., Govt. of Assam, as a proprietor of the concern named M/s. Altron Electr...

Krishna Deka Vs. Bichitra Deka @ Lahkar

Court: Guwahati

I.A. Ansari, J.1. The judgment and order under challenge in the present revision was passed by learned Sessions Judge, Marigaon, on 19.6.2001, in Cri. Appeal No. 7/2001, upholding the judgment and order, dated 26.2.2001, passed by the learned Sub-Divisional Judicial Magistrate, Marigaon, in CR case No. 2466/99 convicting the accused-petitioner under Section 406 IPC and sentencing him to undergo rigorous imprisonment for a period of 6 (six) months.2. Briefly stated, the materials facts leading to the present revision may be stated as follows : (i) One Smt. Bichitra Lakhar instituted CR case No. 2466/99 in the Court of learned S.D.J.M., Marigaon, her case being, briefly stated, thus : The complainant and the accused-petitioner, namely, Sri Krishna Deka are legally wedded husband and wife. After their marriage, the complainant started living with the accused at her matrimonial house and out of their wedlock, a female child was born to them. During her conjugal life with the complainant ...

Rubul Chandra Deka and anr. Vs. the State of Assam and ors.

Court: Guwahati

Reported in: AIR2003Gau169

1. Heard Mr. B. K. Sharma, learned senior Counsel for the writ petitioner in WP (C) No. 3213 of 2003. Also heard Mrs. M. Hazarika, learned counsel for Respondent No. 6A, Mr. D. Chaudhury, learned counsel for Respondent Nos. 6 and 7 and Mr. P. Sarma, learned counsel for the Respondent No. 8. Mr. S. Kataky, learned counsel appearing for the writ petitioner in WP (C) No. 3075/2003 as well as Mrs. M. Hazarika, learned counsel for the Respondent No. 4 in the said writ petition have been duly heard. Mr. R. K. Bora, learned Government Advocate, Assam appearing for the State respondents in both the cases has been heard. The records in original as produced have been duly perused.2. A tender notice was published in various newspapers of the State inviting bids for supply of various items to the District Jail at Guwahati. The items were sought to be grouped into different categories marked as Groups A. B, and so on on the basis of the homogeneity of the articles required to be supplied. The pres...

Commissioner of Income-tax Vs. India Carbon Ltd.

Court: Guwahati

P.P. Naolekar, C.J. 1. This appeal was admitted on the following question of law : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the Commissioner of Income-tax (Appeals) decision ignoring the fact that the Central sales tax and State sales tax collected by the assessee in the course of its business form part of the trading or business receipt ?' 2. In the following facts and circumstances of the case, admittedly, the asses-see collected Central sales tax of Rs. 1,11,62,787 and State sales tax of Rs. 5,648 during the assessment year 1989-90. The amount was not deposited with the respective authorities till the date the return was submitted. The assessee has not claimed any deduction of the amounts of the Central sales tax and the State sales tax collected by him under Section 43B of the Income-tax Act, 1961.3. The Assessing Officer by his order dated October 30, 1991, has directed addition of the amount of Rs. 1, 11,68,43...

Rubul Chandra Deka and anr. Vs. the State of Assam and ors.

Court: Guwahati

Reported in: AIR2003Gau169,II(2004)BC551

ORDERRanjan Gogoi, J.1. Heard Mr. B. K. Sharma, learned senior Counsel for the writ petitioner in WP (C) No. 3213 of 2003. Also heard Mrs. M. Hazarika, learned counsel for Respondent No. 6A, Mr. D. Chaudhury, learned counsel for Respondent Nos. 6 and 7 and Mr. P. Sarma, learned counsel for the Respondent No. 8. Mr. S. Kataky, learned counsel appearing for the writ petitioner in WP (C) No. 3075/2003 as well as Mrs. M. Hazarika, learned counsel for the Respondent No. 4 in the said writ petition have been duly heard. Mr. R. K. Bora, learned Government Advocate, Assam appearing for the State respondents in both the cases has been heard. The records in original as produced have been duly perused.2. A tender notice was published in various newspapers of the State inviting bids for supply of various items to the District Jail at Guwahati. The items were sought to be grouped into different categories marked as Groups A. B, and so on on the basis of the homogeneity of the articles required to b...

Assam Urban Water Supply and Sewerage Board Vs. Subhas Project and Mar ...

Court: Guwahati

P.G. Agarwal, J.1. Heard Mr. M.K. Choudhury, learned counsel for the petitioner and Mr. Markand, learned Advocate for the respondents.2. The matter relates to implementation and execution of Tezpur Water Supply Scheme. As per the administrative approval of the State Govt., the Assam Urban Water Supply and Sewerage Board, for short the Board' invited, bids in the year 1990 and the respondent M/s. Subhas Project and Marketing Ltd. were awarded the contract and a contract agreement was entered into on 20-3-1991. According to the Board a sum of Rs. 67,36,175/- was paid to the said company but nothing happened. Thereafter, Arbitration Nos. 5/2001 and 4/2002 was moved by the Govt. before the Hon'ble the Chief Justice, Gauhati High Court and vide the order dated 26-3-2002 Sri M.N. Bhagawati, respondent No. 2 was appointed as the sole Arbitrator. The case of the Board is that the Arbitrator was appointed without any notice to them. Petitioner Board thereafter challenged the appointment of the...

Pulu Tanti @ Sukhlal Tanti Vs. State of Assam

Court: Guwahati

I.A. Ansari, J. 1. This appeal is directed against the judgment and order, dated 19.8.1998, passed by the learned Additional Sessions Judge, Dibrugarh, in Sessions Case No. 113/97, convicting the accused-appellant under Section 302 IPC and sentencing him to suffer imprisonment for life and to pay fine of Rs. 500 and in default, to suffer a rigorous imprisonment for a further period of three months. 2. The FIR unfolds the prosecution case thus: On 8.3.1997, at about 6 PM, one Shri Dwijin Gogoi lodged a written Ejahar (Ext. 1) at Tengaghat Police Station alleging that on the previous night (i.e., 7.3.1997) at about 8.30 PM, accused-appellant, Pulu Tanti, killed the informant's brother, Arun Gogoi, by assaulting him with an axe following an altercation between the two and fled away. On the strength of this FIR, a case was registered against the accused-appellant and after usual investigation, police laid charge-sheet against the accused-appellant under Section 302 IPC. 3. When a charge...

Dipak Bhattacharyya Vs. State of Assam

Court: Guwahati

I.A. Ansari, J. 1. The judgment and order under challenge in the present appeal was passed on 30-12-1997, by the learned Additional Sessions Judge, Sonitpur, Tezpur, in Sessions Case No. 105 (S)/97, convicting the accused-appellant under Section 302, I.P.C. and sentencing him to suffer imprisonment for life and to pay a fine of Rs. 2000/- and in default, to suffer rigorous imprisonment for a further period of 6 months. 2. The case of the prosecution, as unfolded at the trial, may, in brief, be stated as follows. At the time of occurrence, the appellant used to live with his brothers in a house, which had a common courtyard with the house of deceased-Monorama. On 22-4-1997 at about 5.30 p.m., the accused- appellant, Dipak Bhattacharyya, gave blows with a dao on his grand-mother, Sushama Ray, and her elder sister, Monorama Bhattacharyya, at their house and caused their death. The appellant fled away from the place of occurrence, came to Sootea Police Station with the said dao in his h...

Pradip Sharma Vs. State of Assam

Court: Guwahati

I.A. Ansari, J. 1. This is an application made under Section 482 Cr.P.C. seeking direction from this Court to the learned Sessions Judge, Kamrup to dispose of Sessions Case No. 216(K)/2002, arising out of GR Case No. 3808/2002, under Sections 342/376 IPC registered against the accused petitioner. 2. This revision has raised an important question of law. For the purpose of disposed of this revision, the material facts leading to the present revision may, in brief, be stated as follows :- The accused-petitioner faced in Sessions Case No. 216(K)/2002 aforementioned trial in the Court of learned Additional Sessions Judge, Kamrup, on the charges framed against the accused-petitioner under Sections 342/376 IPC. As the accused pleaded not guilty to the charges so framed, the recording of evidence of prosecution evidence commenced and after recording the evidence of as many as four witnesses for the prosecution, the learned Additional Session Judge, Kamrup, got transferred. Thereafter, on ...

Md. Somesh Ali Vs. State of Assam

Court: Guwahati

I.A. Ansari, J. 1. The order under challenge in the present revision was passed on 24.3.1995 by the learned Sessions Judge, Dhubri, in Criminal Appeal No. 1(4)/94, dismissing the appeal and upholding the judgment and order, dated 17.9.1994, passed by the learned Assistant Sessions Judge, Dhubri, in Sessions Case No. 101/92, convicting the accused-petitioner under Section 376 IPC and sentencing him to undergo rigorous imprisonment for a period of three years and pay a fine of Rs. 500 and in default, to suffer rigorous imprisonment for a further period of three months.2. The material facts, which led to the present revision, may, in brief, be stated as follows : (i) On 29.5.1990, one Asgar Ali lodged a written complaint in the Court of learned Chief Judicial Magistrate, Dhubri, alleging, inter alia, that on 23.5.1990, at about 3 PM, his grand-daughter, Anwara @ Bewla, aged about 5 years, was taken by accused Somesh Ali (i.e., the present petitioner) to a near by jute field, where the ...