Guwahati Court September 2006 Judgments
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Prabash Chandra Saha and ors. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-20-2006
D. Biswas, J.1. This appeal under Section 260A of the Income-tax Act, 1961 is directed against the order dated May 27, 2002, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, in I.T.A. No. 336(Gau) of 1996 relevant for the assessment year 1989-90.2. The appeal was admitted for hearing on the following substantial questions of law:(1) Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the addition of Rs. 3,58,824 in the hands of the appellant-firm by holding on extraneous considerations and by ignoring the relevant materials on record that the assessee-firm and its partner, Shri Prabhast Chandra Saha were the same entity?(2) Whether, on the facts and circumstances of the case, the findings of the Tribunal to the effect that the appellant-firm and its major partner, Shri Prabhash Chandra Saha were the same entity was vitiated and perverse by the use of irrelevant consideration and by ignoring the relevant materials on record...
Oriental Insurance Co. Ltd. Vs. Proboth Chandra Hazarika
Court: Guwahati
Decided on: Sep-20-2006
B.P. Katakey, J.1. The appellant-Insurance Company in this appeal has challenged the judgment and order passed by the learned Single Judge in WP(C) No. 8184 of 2005 filed by the present respondent, allowing the writ petition and directing the appellant to correct the service record of the respondent-writ petitioner insofar as it relates to the date of birth of the writ petitioner and to allow him to remain in service till he attains the age of superannuation on the basis of such corrected date of birth.2. The respondents herein filed WP(C) No. 8184 of 2005 challenging the notice of retirement dated 21.11.2005, issued by the Regional Manager of the appellant-Insurance Company intimating him that he will be relieved from his duty on 31.1.2006 on attaining the age of superannuation, on the ground that his age originally recorded in the matriculation certificate, which was produced at the time of entry into the service in erstwhile Sterling General Insurance Co. Ltd. was subsequently rect...
Biren Bora Vs. United Bank of India and ors.
Court: Guwahati
Decided on: Sep-20-2006
B. Sudershan Reddy, C.J.1. This writ appeal is directed against the judgment and order dated 6.2.2004 made in WP(C) No. 972/2003 by a learned Single Judge of this Court whereunder the writ petition filed by the appellant/petitioner challenging his order of removal from service has been dismissed.2. In order to consider as to whether the judgment and order under appeal suffers from any infirmities requiring our interference, few relevant facts may have to be noticed.Factual Matrix3. The appellant while serving as Cash-cum-General Clerk at Dhekial Branch of United Bank of India has been served with a memorandum of charges whereunder certain serious allegations of misconduct have been levelled against him. The memorandum of charges and allegations levelled against the appellant are as under:You were working as Cash-cum-General Clerk at Bank's Dhekial 6.4.1998, you had fraudulently credited a sum of Rs. 1,00,000.00 to your S.B Account No. 600 with Dhekial Branch as 'by HBL' In connivance...
Prasanna Welding Industries and anr. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-20-2006
Amitava Roy, J.1. The grievance expressed, is against the deduction of tax under the Assam Value Added Tax Act, 2003 (hereinafter referred to as, 'the Act'), from the petitioners' bills for the works executed for the Indian Oil Corporation Ltd., Digboi (hereinafter referred to as, 'the IOC'), without complying with the provision of Section 47(1)(b)(i) thereof.2. I have heard Mr. Nath, learned Counsel for the petitioners and Mr. D. Saikia, learned Standing Counsel, Finance Department.3. The pleaded case of the petitioners in short, is that petitioner No. 1 is a proprietorship firm. The petitioner No. 2 is the proprietor thereof. They were settled with the work of (1) upkeeping and general maintenance of DCU at Digboi Refinery and (2) general cleaning and miscellaneous job in the plant area, etc., for which separate work orders had been issued. On due completion of the works, the petitioners submitted their bills therefor, but while making payment thereof, tax under the Act was deducted...
Santosh Sinha Vs. State of Tripura
Court: Guwahati
Decided on: Sep-20-2006
R.B. Misra, J.1. The present criminal appeal has been preferred under Section 374(2) of Cr. P. C. against the Judgment and Order dated 11-5-2001 passed by the learned Additional Sessions Judge, North Tripura, Dharrnanagar in S. T No. 10 (NT/ D) of 2000 convicting the accused-appellant under Section 376 of I. P. C. and sentencing him to suffer 10 years' imprisonment and to pay a fine of Rs. 5,000/- in default of payment of fine to undergo further one year imprisonment.2. The prosecution story, in brief, is that the accused /Sri Santosh Singh having acquaintance with the family members of Smt. Namita Sinha, had stayed in her house for about three months. During his stay the accused developed love with her minor school going daughter, the prosecutrix giving allurement and assurance to marry the victim/prosecutrix socially, subsequently, however, had claimed performed notional marriage by 'Gandharva' tradition in front of portrait of 'Goddess Kali' during his stay at her residence after h...
Somnath Deka and anr. Vs. State of Assam
Court: Guwahati
Decided on: Sep-20-2006
I.A. Ansari, J.1. By this common judgment and order, I propose to dispose of the two appeals, namely, Crl. Appeal Nos. 114/2005 and 116/2005, for, both the appeals have arisen out of the judgment and order, dated 20.5.2005, passed, in Sessions Case No. 6(BGN)2002, by the learned Additional Sessions Judge (Adhoc), Bongaigaon. While the accused-appellant, Somnath Deka, stands convicted under Section 376 IPC, the accused-appellant, Rajib Dasgupta, stands convicted under Section 376 read with Section 109 IPC; but both of them stand sentenced to rigorous imprisonment for 10 years with fine of Rs. 5,000/- each and to suffer, in default of payment of fine, rigorous imprisonment for two months.2. The case against the accused-appellants, as unfolded at the trial, may, in brief, be stated as follows:On 6.3.2001, at about 5.30 p.m., Smti SS, mother of the alleged victim P, went along with her son, NS, to their local market. Her husband, BS, had not come back home from work till then. While so le...
Bishnu Talkies Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-20-2006
D. Biswas, J.1. This reference arises out of the order dated October 27, 1994, passed in I.T.A. Nos. 446, 447 448 and 449 (Gau) of 1992 passed by the Income-tax Tribunal, Guwahati Bench at Guwahati. The Tribunal, on application by the assessee under Section 256(1) of the Income-tax Act, 1961, referred the following questions before this court:1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal erred in holding that the report of the Departmental Valuer for determination of cost of construction was binding on the Assessing Officer irrespective of the fact that regular books of account for cost of construction were maintained by the assessee?2. Whether the Tribunal was right in confirming the orders of the lower authorities even though no positive contrary evidences were brought in by the Assessing Officer for rejecting the books of account of the assessee maintained for the purpose of cost of construction?3. Whether, the report of th...
Meghalaya Plywood Ltd. Vs. Commissioner of Income Tax
Court: Guwahati
Decided on: Sep-19-2006
T. Vaiphei, J.These three appeals, involving a common question of law, were heard together and are being disposed of by this common judgment. The common substantial question of law so formulated is as follows:Whether, on the facts and in the circumstances of the case, the learned Tribunal had erred in law in holding that the CIT, Shillong had the jurisdiction to pass the impugned order dt. 25th Sept., 1998 under Section 263 of the IT Act, 1961 and in dismissing the appellant's Misc. Case No. 6/Gau/2003 in ITA No. 421/Gau/1998 ?2. Both Mr. V.K. Jindal, the learned senior counsel for the appellant and Ms. P.D.B. Baruah, the learned Counsel for the Revenue have been extensively heard by us.3. The material facts giving rise to these appeals are that the AO had treated the transport subsidies amounting to Rs. 17,45,426, Rs. 55,72,770 and Rs. 40,31,346 for the asst. yrs. 1994-95, 1995-96 and 1996-97 as non-taxable items. The AO had based his decision on the law as interpreted by this Court ...
Swapan Kumar Saha Vs. South Point Montessory High School
Court: Guwahati
Decided on: Sep-19-2006
B.P. Katakey, J.1. On the basis of the petition dated 8.3.1999 filed by some concerned citizens of the city of Guwahati, addressed to the Chief Justice, highlighting various risk factors involved in overloading of students in the school buses of different schools in the city of Guwahati, more particularly in South Point Montessory High School, as well as plying of unauthorized school buses without even making available the minimum safeguards for commuting students in such school buses, this public interest litigation has been registered.2. We have heard Ms. Bhuyan, learned amicus curiae and also Ms. B. Goyal learned State counsel appearing on behalf of the State respondents. None appeared on behalf of the private respondent.3. This court vide order dated 31.3.1999 directed the State respondents to file affidavit indicating the steps taken by the authorities concerned to check the problems being faced by the students of various schools while travelling in the school buses, in response ...
Uma Das Vs. Nepal Das
Court: Guwahati
Decided on: Sep-19-2006
A.B. Pal, J.1. The judgment dated 29.9.1999 passed by learned Additional District Judge, West Tripura, Agartala in T.S. 54 (Matrimonial) of 1997 dissolving the marriage of the appellant wife Smti Uma Das with the respondent husband Shri Das by a decree of nullity of the marriage has been assailed in the present appeal. On 12.1.2000 this Court by an interim order stayed execution of the said decree.2. On 12.3.1991 the marriage between the appellant and respondent was solemnized and soon thereafter the husband and other family members detected abnormality in the behaviour of the appellant. On enquiry they came to know that the appellant had been suffering from insanity since prior to her marriage, which fact was deliberately suppressed. Later, the father of the appellant, who was told about his daughter's abnormal behaviour had taken her to his custody and arranged her treatment by Dr. A.K. Nath, a Psychiatrist of the GB Hospital, Agartala. The treatment, however, could do little improv...
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