Guwahati Court June 2003 Judgments

Commissioner of Income-tax Vs. Janki Textiles and Industries Ltd. and ...

Court: Guwahati

P.P. Naoleker, C.J. 1. All these seven appeals raise the following common questions of law, which have been framed by this court : '(i) For that the impugned order of the Tribunal dated September 28, 2001, in so far as the present issue is concerned is bad in law and is as such liable to be set aside.(ii) For that the Tribunal was not justified and erred in holding that the assessee by filing full details of share transactions before the Assessing Officer discharged the onus which lay on it but that the Assessing Officer failed to discharge the onus cast on him to bring any material on record to support his findings. The same has vitiated the impugned order ?'In all these cases the assessees are investment companies and their primary source of income is from interest. In the relevant assessment years, the asses-see-companies showed loss on account of certain share transactions and claimed deduction on that loss from their total income. The Assessing Officer did not agree with the cla...

Cit Vs. Janki Textiles and Industries Ltd.

Court: Guwahati

P.P. Naolekar, C.J.All these seven appeals raise the following common questions of law, which have been framed by this court"(i) For that the impugned order of the Tribunal dated 28-9-2001 insofar as the present issue is concerned is bad in law and is as such liable to be set aside.(ii) For that the Tribunal was not justified and erred in holding that the assessee by filing full details of share transactions before the assessing officer discharged the onus which lay on it but that the assessing officer failed to discharge the onus cast on him to bring any material on record to support his findings. The same has vitiated the impugned order ?"2. In all these cases the assessees are investment companies and their primary source of income is from interest. In the relevant assessment years the assessee companies showed loss on account of certain share transactions and claimed deduction on that loss from their total income.The assessing officer did not agree with the claim made by...

Cit Vs. Janki Textiles and Industries Ltd.

Court: Guwahati

Reported in: [2003]132TAXMAN231(Gau)

P.P. Naolekar, C.J.All these seven appeals raise the following common questions of law, which have been framed by this court'(i) For that the impugned order of the Tribunal dated 28-9-2001 insofar as the present issue is concerned is bad in law and is as such liable to be set aside.(ii) For that the Tribunal was not justified and erred in holding that the assessee by filing full details of share transactions before the assessing officer discharged the onus which lay on it but that the assessing officer failed to discharge the onus cast on him to bring any material on record to support his findings. The same has vitiated the impugned order ?'2. In all these cases the assessees are investment companies and their primary source of income is from interest. In the relevant assessment years the assessee companies showed loss on account of certain share transactions and claimed deduction on that loss from their total income.The assessing officer did not agree with the claim made by the compan...

Dr. Bhusan Chandra Roy Medhi Vs. Dr. Hemanta Kumar Mahanta

Court: Guwahati

1. The respondent, who was the petitioner in the original petition, had challenged the promotion given to Dr. B.C. Roy Medhi, Medical Associate Professor, Forensic Medicine on the post of Professor, Forensic Medicine, Assam Medical College, Dibrugarh by order dated 2nd September, 2000. The learned Single Judge allowed the writ petition on the premises that there are no rules governing the promotion to the post of Professor, Forensic Medicine, the normal rule of seniority shall apply and admittedly, the petitioner being senior than that of the Respondent No. 7, the appellant herein, would be entitled for promotion to the higher post namely, the post of Professor, Forensic Medicine. The Court has held that the Respondent No. 7 Dr. B.C. Roy Medhi has been given promotion, who is junior to the respondent-petitioner without considering the case of the petitioner by the Departmental Promotion Committee and on this count, the promotion given to the Respondent No. 7, appellant herein, was qu...

Kamala Dasi @ Devi Vs. State of Assam

Court: Guwahati

A.H. Saikia, J. 1. The petitioner was allowed to be released on bail forthwith in this case on furnishing her own bond in a sum of Rs. 500 for the reasons to be recorded later on. The reasons are now stated hereinbelow.2. Heard Mr. JH Khan, learned counsel for the petitioner. Also heard Mr. FH Laskar, learned P.P. Assam.3. It is an appalling story of an underprivileged citizen who was arrested on 20.11.2002 in connection with a criminal case initiated in the year 1994, being Special Case No. 8/94 registered under Section 7 of the Essential Commodities Act, 1955 (for short 'the Act'), having been granted bail on 26.11.2002, has failed to get herself released from the judicial custody due to an imposition of weighty sum of bail amount and has, therefore, been linguishing in the imprisonment for the last more than 61/2 months. It is pertinent to note that Section 7 of the Act which provides penalty clause for contravention of any order made under Section 3 of the Act, prescribes minimum...

Rohini Mandal Vs. State of Assam

Court: Guwahati

A.H. Saikia, J.1. I have hard Mr. A.R. Banerjee, learned Sr counsel assisted by Ms. B. Choudhury, learned counsel for the appellant. Also heard Mr. F.A. Laskar, learned P.P.Assam.2. This criminal appeal has been carried from the judgment and order dated 28.8.1995 passed by the learned Additional Sessions Judge Nagaon in Sessions Case No. 21(N)89 convicting the accused / appellant under Section 304 Pt-II IPC, sentencing him to undergo rigorous imprisonment for 5 years and also to pay a fine of Rs. 1000 in default rigorous imprisonment for another 2 months.3. The prosecution case, as has been emerged from the impugned judgment, is that an ejaar was lodged on 10.7.1983 by the P.W.-1, Sri Nagendra Mandal alleging, inter alia, that in the morning at about 6 a.m. on 10.7.1983 the accused persons namely Ruhini Mandal (appellant), Sajani Mandal, Dukhini Mandal, Sri Dharnai Mandal, Sri Tarini Mandal, Sri Srinibash Mandal and some others armed with dao, lathi etc. attacked Dhanajoy Mandal who w...

Laishram Amujao Singh Vs. State of Manipur and ors.

Court: Guwahati

S.K. Kar, J. 1. The petitioner, Laishram Amujao Singh was initially appointed as Warder in the Central Jail, Imphal on regular basis on 11.2.1964. Then his service, on completion of 36 years, came to an end on 30.4.2000. When in service in the year 1983 he was put under suspension and thereafter following an inquiry his service was terminated in the year 1985. The order of termination was challenged by filing writ petition registered as C.R. No. 662/1996 and on hearing the parties the said petition was allowed on 29.5.1997 quashing the order of termination and directing reinstatement of the petitioner into service within one month from the date of receipt of the order. However, Hon'ble High Court left within the consideration of the authority to decide the question of backwages in accordance with law. The petitioner was taken back into service thereafter on 23rd June, 1997. 2. The petitioner, however, again was put under suspension on 9.8.1997 in order to hold further inquiry, his su...

Aminul Hoque Vs. State of Assam and ors.

Court: Guwahati

D. Biswas, J. 1. The principal, Darrang College, Tezpur by an advertisement dated 18.5.2002 invited applications for appointment to the post of Lecturers in various subjects including Botany. The advertisement specifies that the candidate must have UGC norms with brilliant academic carrier with specialization in Mycology and Plant Pathology. The petitioner applied for the post of Lecturer of Botany. The petitioner along with otheres were interviewed by the Selection Committee on 13.7.2002. The Selection Board prepared a list of three successful candidates and the petitioner was the second nominee. The Governing Body of the College met on 17.8.2002 and decided to appoint the petitioner as he has all the requisite qualifications for appointment as Lecturer in Botany to the exclusion of the first nominee, the Respondent No. 4. The Principal of the College issued appointment letter dated 29.8.2002 in favour of the petitioner and vide letter dated 27.9.2002 requested the Director of Highe...

Assistant Commissioner of Income Vs. Gauri Kanta Barkataky and ors.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2004)267ITR37(Gau.)

1. The appeal by the Department in ITA No. 188/Gau/1993 has been filed against the order dt. 29th Oct., 1992, of the Dy. CIT(A) for the asst.yr. 1988-89 and the appeals in ITA Nos. 11 to 13/Gau/1996, for the asst. yrs. 1983-84 to 1985-86 have been filed against the consolidated order dt. 25th Sept., 1995, of the CIT(A). Since identical grounds of appeal are involved, the appeals are disposed of by this consolidated order for the sake or convenience. The following grounds of appeal have been raised : "For that the Dy. CIT(A) erred in cancelling the protective assessment and holding that no part of the income of the appellant is assessable in the hands of Sri Ajit Barkataky and Shri Krishna Kanta Barkataky." "1. For that the CIT(A) had erred in law and in facts holding that there is valid HUF in existence assessable to tax and cancelling the protective assessment. 2. For that the CIT(A) had erred in law and in facts in holding that the FDRs in the balance sheet and its income will be co...

industrial Credit and Investment Corporation of India Ltd. Vs. Financi ...

Court: Guwahati

Amitava Roy, J. 1. Heard Mr. P.C. Deka, learned Sr. Counsel for the petitioner. None appears on behalf of the respondent. By order dated 15.5.1998 Rule was issued and in the interim, the impugned orders dated 17.2.1998 and 28.2.1998 were stayed. Notices were duly served on the respondent by registered post with A/D. None has appeared inspite of service of notice. The case being of 1998, I am not inclined to adjourn the case any further. 2. The facts in short are that the respondent had filed an application under Section 9 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the 'Act') before the learned District Judge, Kamrup, Gauhati praying for a direction to the respondent therein, namely, ITC Classic Finance Ltd. to deposit a sum of Rs. 63,00,000/-to cover up the amount claimed to be payable by it to the present respondent. By the impugned orders, the learned court below directed the said ITC Classic Ltd. to deposit the aforementioned amount with the National...