Guwahati Court September 2003 Judgments

Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2004)88ITD96(Gau.)

This is an appeal filed by the Revenue for the asst. yr. 1993-94 against the order of the CIT(A) dt. 17th March, 1997. The three grounds of appeal taken by the Revenue are as under : "1. For that the learned CIT(A) was not justified in deleting Rs. 2,82,792, Rs. 2,805, Rs. 25,911, Rs. 2,27,590 out of disallowance of Rs. 15,22,807 out of repairs and maintenance expenditure. 2. For that the learned CIT(A) was not justified in directing the AO to delete the sum of Rs. 25,23,511 being capital receipt from the total income of the assessee. 3. For that the CIT(A) was not justified in directing the AO set off the losses for asst. yr. 1992-93 against the appellant's income for asst. yr. 1993-94." 2. In respect of the first ground of appeal, the relevant facts are as follows. The AO observed that the assessee has claimed Rs. 17,72,807 on account of repairs and maintenance of plant and machinery. After verification of the bills and accounts, he found that the entire expenditure represents capit...

Numali Gogoi and anr. Vs. State Bank of India

Court: Guwahati

P.P. Naolekar, C.J. 1. The respondent State Bank of India had filed Title Suit No. 20/89 for recovery of Rs. 2,58,276.03P with interest against (1) M/s Sonti Saw Mill ; (2) Sri Khogendra Nath Chetia, the principal borrower ; and (3) Bidyadhar Gogoi as guarantor of the aforesaid two borrowers defendants. During pendency of the suit, the defendant No. 3 namely Bidyadhar Gogoi expired on 9.7.1990. The death of the defendant No. 3 in the suit was not informed to the court and later on the Court has passed a decree in favour of the Bank on the basis of admission on 4.5.1991. Later on the Bank took up execution proceedings of the decree passed by the Court on 4.5.1991 being Title Execution Case No. 6/97. There also name of Bidyadhar Gogoi continued as defendant judgment debtor No. 3. The legal representatives of late Bidyadhar Gogoi namely Smti Numali Gogoi (wife) and Sri Hira Nath Gogoi (son), who are petitioners before this Court filed objection before the executing court contending the...

General Manager, Loktak Power Station and anr. Vs. Md. Siraj Ahmed

Court: Guwahati

I.A. Ansari, J. 1. While serving as a Field Assistant under the National Hydro Electric Power Corporation Ltd. at Loktak Hydro Electric Project, the writ petitioner - respondent herein was departmentally proceeded against on the charge of lifting of 100 bags of cement from the site of the said project and delivery thereof to unauthorised private individual. On completion of the departmental enquiry, the Committee, which was constituted for the purpose of holding the enquiry, reported that the charge framed against the respondent-writ petitioner stood proved. A notice, dated 22.6.1983, was, then, issued by the Disciplinary Authority to the respondent-writ petitioner directing him to show cause, within 7 days from the date of issue of the said notice, as to why he should not be removed from service. The notice was received by the respondent-writ petitioner on 28.6.1983, 29.6.1983 being the last date. However, the respondent-writ petitioner did submit his reply on 30.6.1983, whereupon v...

Ranjit Dey Vs. Md. Shahjahan Ali

Court: Guwahati

P.P. Naolekar, C.J. 1. Heard Mr. G.N. Sahewalla, learned counsel for the petitioner and Mr. P.K. Barua, learned counsel for the respondent.2. In a suit filed by the plaintiff respondent for ejectment of the defendant petitioner on the ground of default in payment of rent, an ex parte decree was granted by the trial court against the petitioner herein. That ex parte decree was confirmed by the High Court in Second Appeal No. 125/93. However, directions have been given by the High Court for determination of the compensation under Section 5(1)(b) of the Assam Non-Agricultural Urban Areas Tenancy Act, 1955 and the High Court has said :'5. For deciding this question of compensation only this appeal shall go back to the Appellate Court, i.e., Assistant District Judge, Sibsagar and the learned Asstt. District Judge if necessary may take evidence and decide the question of compensation payable to the tenant. The appellate court shall take only that aspect of the matter and other questions s...

Ghawar Chand Gangh and anr. Vs. State of Assam and ors.

Court: Guwahati

P.G. Agarwal, J.1. The two petitioners before us are the registered dealers under the Assam General Sales Tax Act, 1993 (hereinafter referred as 'the Act'). The petitioner No. 2, M/s. Dugar Consumer Products Pvt. Ltd., is engaged in the manufacturing of packaging and blending of tea and the petitioner No. 1 is the trader who purchases the tea from petitioner No. 2 for further trade. The petitioners have challenged the order of assessment passed by the Superintendent of Taxes for the year 1994-95 and for the year 1996-97. The said orders were also challenged by the petitioners before the Assistant Commissioner of Taxes, Assam, in revision petition.2. The case of the petitioners is that, the petitioner No. 2 as an industry was covered by the Assam Industries (Sales Tax Concessions) Scheme, 1995 and as such they were not liable to pay sales tax on purchase of raw materials as well as on sale of finished products. The petitioner No. 1 had purchased the concerned quantity of tea from petit...

Oriental Insurance Co. Ltd. Vs. Haren Bora and anr.

Court: Guwahati

P.P. Naolekar, C.J. 1. With the consent of the Advocates appearing for the respective parties, this matter is finally heard.2. The facts, in brief, are that the claimant-respondent No. 1 was employed as a driver if the vehicle (Mini Bus) belonging to respondent No. 2 Sri Phrikendra Saikia. On 20.2.2000 at about 1.50 PM, the said vehicle, hearing registration No. AS-02/A-0167, met with an accident at Lokhowajan Tiniali and in consequence thereof the driver-respondent No. 1, Sri Haren Bora has sustained serious injuries, it is an admitted fact by the parties that the respondent No. 1 was engaged by the respondent No. 2 as a driver, that he had sustained serious injuries and that injuries were sustained during the course of, and arising out of, the employment. The Commissioner, Workmen's Compensation on these findings has given an award of Rs. 2,49,576 with interest @ 12% per annum from the date of accident till deposit of the amount. Aggrieved by the said order, the Insurance Company h...

Commissioner of Income-tax Vs. Arunachal Pradesh Forest Corporation Lt ...

Court: Guwahati

P.P. Naolekar, C.J. 1. The Arunachal Pradesh Forest Corporation Limited, Itanagar, the respondent herein, is a company, undertaking of the Government of Arunachal Pradesh. The company is engaged in operation of forest and utilisation of forest resources. The company has coffee plantation, tea plantation, rubber plantation, cardamom plantation and cash crop division. The company runs two saw mills in the name of Namphai Saw Mill at Namphai and Banderdewa Saw Mill and Plywood Industries at Banderdewa in Arunachal Pradesh. For the assessment year 1987-88, the company claimed debit from the profit and loss of company the expenditure of Rs. 25,73,082 as generation expenses and Rs. 4,50,939 as maintenance of plantation and an amount of Rs. 1,30,688 which have been spent by the company towards research and development of the plants, amongst other claims made by the company. These two items are the subject matter of dispute before us in the present appeal. The Assessing Officer has held gene...

Hanuman Prasad Sharma Vs. State of Assam and ors.

Court: Guwahati

P.G. Agarwal, J.1. Heard Dr. Ashok K. Saraf, learned Counsel for the petitioner and Mr. Mahanta, learned Additional Senior Government Advocate.2. The petitioner is a dealer in food articles, registered dealer under the Assam Finance (Sales Tax) Act, 1956.3. Pulse and Mustard Oil were made taxable by an amendment of Assam Finance (Sales Tax) Act, 1956 with effect from July 30, 1992 but such tax was withdrawn from the same date by Assam Ordinance III of 1993 dated June 28, 1993. The petitioner submitted his return for the period ending September 30, 1992, March 31, 1993 and June 30, 1993. The petitioner deposited tax on these two items, i.e., mustard oil and pulse. The petitioner, now, therefore, filed a prayer for refunding the tax deposited by him. The petitioner, subsequently filed revision before the Commissioner of Taxes, Assam, Guwahati, and the revisionary authority held that no tax was leviable on the said items and directed the Superintendent of Taxes to revise the order showin...

Nemi Chand Kothari Vs. Commissioner of Income-tax and anr.

Court: Guwahati

I.A. Ansari J. 1. This appeal has been heard on the following substantial question of law : 'Whether, on the facts and circumstances of the case, the learned Tribunal was justified in demanding the proof regarding the creditworthiness of the sub-creditor and in drawing an adverse inference against the appellant on his alleged failure to satisfy the respondents regarding the creditworthiness of the sub-creditors ?' 2. In a short compass, the facts leading to the present appeal may be put as follows : 3. The appellant carries on the business of supply of bamboo in the name of Bamboo Bagicha as its proprietor. For the assessment year 1992-93, the appellant filed his return of income and the same was processed under Section 143(2) of the Income-tax Act, 1961. During the course of the assessment, the Assessing Officer examined the relevant books of account and various other particulars and completed the assessment vide order, dated March 30, 1995. In the course of the assessment so made...

Savitri Tea Estate Vs. Oil India Limited and anr.

Court: Guwahati

Amitava Roy, J.1. The appellant, respondent No. 5 in Civil Rule No. 400/94 is in appeal being aggrieved by the judgment and order dated 12.4.2000 passed therein whereby the learned Single Judge has set aside and quashed the decision of the Deputy Commissioner, Dibrugarh directing the writ petitioner (Respondent No. 1 herein) to pay a sum of Rs. 8,14,650 being the value of the tea bushes and the land measuring 11B, 2K,41L for the acquisition thereof.2. We have heard Mrs. M. Hazarika, Advocate assisted by Ms. A. Islam for the appellant and Mr. A.K. Bhattacharjee, learned Senior counsel, assisted by Mr. K. Agarwal, for the Respondent No. 1, Mrs. A. Hazarika, learned Additional Senior Government Advocate, Assam represented the Respondent No. 2.3. The pleaded facts deserve attention to comprehend the issues involved. According to the writ petitioner-respondent No. 1, M/s. Oil India Ltd., it being in urgent need of land for the purpose of exploration of Oil and Natural Gas on 15.10.1980 app...