Guwahati Court October 2004 Judgments

Kaushik Medhi Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2005)93TTJ(Gau.)1

allegedly not servedThe AO completed best judgment assessment applying provisions of section 44AD(1) simply on the ground that the assessee-contractor did not produce books of account, bills, vouchers, etc., in response to notices under section 142(1) said to have been served on assessee and the assessee failed to respond to the same. The assessee preferred an appeal before the CIT (A) and contended that he was maintaining books of account and his case did not come within the purview of section 44AD of the Act and further that no notice under section 142(1) was served on him. The CIT (A) observed that mere maintenance of books of account did not give immunity to the assessee from the obligation of the provisions of section 44AD because as per provision of section 44AD(6), the assessee could have claimed lower rate of profit than prescribed in the aforesaid section provided accounts were maintained as required under section 44AA and duly audited in terms of section 44AB of the Act. Acc...

Kaushik Medhi Vs. Ito

Court: Guwahati

Dinesh K. Agarwal J.M.This appeal preferred by the assessee is directed against the order passed by the CIT (A), dated 22-12-2001 for the assessment year 1995-96.2. The learned counsel for the assessee shows his inability to appear before the Tribunal on the date of hearing. However, he submitted that the written submissions may be considered while deciding the appeal. Accordingly, it was decided to -dispose of the appeal after hearing the learned Departmental Representative and the written submissions filed by the learned authorised representative of the assessee.3. All the ground Nos. 1 to 5 taken by the assessee are against upholding of the completion of assessment under section 144 and confirmation of addition made by the assessing officer. Beside this, the assessee has also challenged the application of provisions of section 44AD(6) and interest charged under section 234A of the Act.4. The assessee in his written submission stated that the assessing officer has applied provisions...

Maruti Tea Industries Vs. Assam State Electricity Board and ors.

Court: Guwahati

Amitava Roy, J.1. The appellant is aggrieved by the rejection of its plea pertaining of the amendment to the Terms and Conditions of Supply, 1988, introduced by the impugned resolution dated 7.2.1991 and the consequential demand as per the impugned assessment bill dated 12.12.1994. Being unsuccessful before the learned Single Judge, the appellant is before us.2. We have heard Mr. KN Choudhury, learned senior counsel assisted by Mr. SK Kejriwal, Advocate for the appellant and Mr. BD Das, learned Standing counsel ASEB.3. The facts in short leading to the filing of this appeal may be stated. The appellant, a registered partnership firm carries on business of manufacturing and sale of black tea. It has its processing factory at Makum Junction at Tinsukia. For the purpose of running its factory, the appellant obtained electricity from the Assam State Electricity Board (for short the 'Board') with sanctioned load of 240 KW. By letter dated 3.8.1992, the Board informed the appellant that on ...

Kunja Moran Vs. Chief Secretary, Govt. of Assam and ors.

Court: Guwahati

A.H. Saikia, J.1. Heard Mr. S.K. Borkotoki, learned Counsel for the appellant. Also heard learned Govt. counsel for the respondents.2. 'Whether the learned court below fell into serious error in depriving the appellant for realising the money from the respondent on the ground of court fee without invoking Section 149 of the CPC' is the substantial question of law which in essence has necessitated this second appeal.3. The appellate court by its order dated 27.7.1999 passed in TA No. 1/97 which is under challenge in this second appeal though affirmed the finding of the trial court holding that the appellant was the lawful owner of 39 Nos. of logs which was the subject matter of the instant Title Suit, being the products from the Patta land of the appellant, ruled that the appellant was debarred from realizing any money for those seized logs as no court fee was paid for any consequential relief for entitling the appellant to get a mandatory injunction for recovery of such money.4. The b...

Hari Bharti Roy Vs. Union of India (Uoi) and anr.

Court: Guwahati

I.A. Ansari, J. 1. Nona has appeared on behalf of the appellant. However, Mr. K. Bhattacharjee, learned senior CGSC, is present and has been heard.2. We have perused the materials on record.3. The appellant herein, namely, Shri Hari Bharti Roy, while working as Lance Naik in CRPF, went on earned leave from 30.6.1995 to 29.7.1995 on account of death of his mother. Though he was to resume his duties with effect from 31.7.1995, he resumed his duties only on 14.12.1995. Adisciplinary proceedings was, therefore, initiated against him on two counts, namely, (1) that he had overstayed on unauthorised leave without any information and sufficient reasons with affect from 31.7.1995 to 13.12.1995 and (2) that he had overstayed leave for 136 days with effect from 31.7.1995 to 13.12.1995 in spite of the order to report for duty immediately issued, vide OC, B/S, Bn. CRPF letter No. LII 4/95-B/5, dated 3.8.1995, and also did not respond to official correspondence.4. Upon enquiry, the Enquiry Officer...

Sadat Ali and ors. Vs. State of Tripura

Court: Guwahati

I.A. Ansari, J.1. By this common judgment and order, we propose to dispose of the two Criminal Appeals, namely, Cri. Appl. No. 35 of 1998 and Cri. Appl. No. 48 of 1998, which have been heard together on account of the fact that they arise out of a common judgment and order, dated 21-5-1998, passed by the learned Sessions Judge, North Tripura, Kailashahar, in Case No. Sessions Trial 15 (NT/K) of 1993.2. By the impugned judgment and order, dated 21-5-1998, aforementioned, the accused-appellants stand convicted under Section 302 read with Section 149 of the Indian Penal Code and also under Section 323 read with Section 149 of the Indian Penal Code and sentenced to suffer, for their conviction under Section 302 read with Section 149 of the Indian Penal Code, life imprisonment and pay a fine of Rs. 1,000/-each and, in default, to suffer R.I. for six months and to suffer, for their conviction under Section 323 read with Section 149 of the Indian Penal Code, R.I. for six months, both the sen...