Orissa Court March 1976 Judgments
Eastern Traders Vs. State of Orissa
Court: Orissa
Decided on: Mar-31-1976
Reported in: 42(1976)CLT430; [1978]41STC162(Orissa)
R.N. Misra, J.1. These are two references made under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') by the Member, Additional Sales Tax Tribunal, at the instance of the assessee and the following questions have been referred for opinion of the court :(1) Whether, in the facts and circumstances of the case, the assessing officer of Puri I Circle under whose jurisdiction the appellant (assessee) has his place of business wherein he keeps his accounts, has jurisdiction to assess the transactions which were admittedly transacted beyond the territorial jurisdiction of the said officer, i.e., at Bhubaneswar and at Cuttack, when the dealer has neither applied for registration at Cuttack or Bhubaneswar or has not taken the required permission to file consolidated return as required under Rule 26(2) of the O. S. T. Rules.(2) Whether, in the facts and circumstances of the case, the assessing officer of Puri I Circle has jurisdiction to assess the sales turnover ...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. Veerawali
Court: Orissa
Decided on: Mar-31-1976
Reported in: [1976]104ITR679(Orissa)
R.N. Misra, J.1. Under directions of this court made on an application under Section 256(2) of the Income-tax Act, 1961, at the instance of the revenue, the Income-tax Appellate Tribunal, Cuttack Bench, has stated this case and referred the following question for opinion of the court:'Whether, on the facts and in the circumstances of the case, the learned Tribunal is justified in cancelling the penalties under Section 271(1)(c) of the Income-tax Act ?'2. The assessee is an individual dealing in mill-made cloth. The relevant assessment years are 1965-66, 1966-67 and 1967-68. The Income-tax Officer did not accept the returned figures of income and made additions. Ultimately, in the hands of the Appellate Tribunal, the assessee's income for the three years in question stood determined at Rs. 20,430, Rs. 15,635 and Rs. 18,670 respectively. The Income-tax Officer initiated penalty proceedings under Section 271(1)(c) of the Act and the Inspecting Assistant Commissioner in exercise of the pow...
Tag this Judgment!Commissioner of Income-tax Vs. Asiatic Trade Combine
Court: Orissa
Decided on: Mar-30-1976
Reported in: [1977]108ITR75(Orissa)
R.N. Misra, J.1. Revenue moved this court under Section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal, Cuttack Bench, to state a case and refer the following questions for opinion of the court:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the levy of penalty under Section 271(1)(a) of the Act and (2) Whether the finding of the Tribunal was vitiated in law ?' The relevant assessment year is 1966-67, the return for which was due to be filed by October 1, 1966. The assessee did not file any return and notice under Section 148 of the Act was served on November 28, 1968. Return was, thereafter, filed on 10th March, 1969. A proceeding under Section 271(1)(a) was initiated for the default in filing of the return in time. No explanation was furnished to the Income-tax Officer. In the circumstances, the Income-tax Officer imposed a penalty of Rs. 21,445. 2. Before the Appellate Assistant Comm...
Tag this Judgment!Nilamani Ghosh and Partners Vs. Commissioner of Income-tax, OrissA.
Court: Orissa
Decided on: Mar-30-1976
Reported in: [1977]108ITR101(Orissa)
R. N. MISRA J. - At the assessees instance, on applications made under section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act'), we required the Appellate Tribunal, Cuttack Bench, to state a case and refer the following question for opinion of this court :'Whether, on the facts and in the circumstances of the case, and in view of the grounds raised in the memorandum of second appeal, the Tribunal was justified in saying that the assessee had not raised any specific ground as to the reasonableness of the rate of profit applied to the cases ?'These three cases relate to the assessment year 1968-69, covering a period between April 1, 1967, and September 30, 1967, assessment year 1968-69, relating to a period October 1, 1967, to March 31, 1968, and assessment year 1969-70. Assessee is a firm carrying on business on wholesale basis in potato and onion, both in its own trading account and as a commission agent to parties outside the State of Orissa. The Income-tax ...
Tag this Judgment!Budhei Jena Vs. Deulbera Colliery, National Coal Development Corporati ...
Court: Orissa
Decided on: Mar-29-1976
Reported in: 42(1976)CLT1002; (1977)ILLJ128Ori
S. Acharya, J.1. The appellant is the wife of Madhusudan of Jena who was employed as a loader in the Deulabera Colliery. Madhusudan died electric shock as a result of his coming in contact with the high tension electric wire which was hanging down from the electric poles near the back side of his quarters in the colliery area. The appellant claimed compensation under the Workmen's Compensation Act (hereinafter referred to as the 'Act' on the allegation that her husband died of the aforesaid accident while he was under the employment of the said colliery.2. The manager of the said colliery, opposite party in the Court below and respondent in this appeal, entered appearance and filed his written statement, inter alia, stating therein that the husband of the claimant did not die due to any accident arising out of and in course of his employment in the said colliery. According to the respondent, the husband of the claimant was attempting to steal the copper electric high tension wire which...
Tag this Judgment!Commissioner of Income-tax Vs. Harbanslal Sodesh Kumar Rawlley
Court: Orissa
Decided on: Mar-26-1976
Reported in: [1977]107ITR393(Orissa)
R.N. Misra, J. 1. This is an application at the instance of the revenue under Section 256(2) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act') for a direction to the Income-tax Appellate Tribunal, Cuttack Bench, to state a case and refer the following question said to be of law arising out of the appellate decision of the Tribunal for the opinion of the court: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the declaration filed by the minor daughter of an erstwhile partner of the assessee-firm ruled out the possibility of any fraud, gross or wilful neglect and the levy of penalty was unwarranted and whether the deletion of penalty was legal and justified in the facts and circumstances of the case ?' 2. The assessee is a registered firm. The year of assessment is 1964-65. The Inspecting Assistant Commissioner imposed penalty of Rs. 12,000 under Section 271(1)(c) of the Act on the basis that Rs. 20,000 claimed by...
Tag this Judgment!Commissioner of Income-tax, Orissa Vs. Ganpatrai Gajanand.
Court: Orissa
Decided on: Mar-09-1976
Reported in: [1977]108ITR403(Orissa)
R. N. MISRA J. - The Income-tax Appellate Tribunal, Cuttack Bench, has stated this case at the instance of the Commissioner of Income-tax and referred the following question for the opinion of the court :'Whether, on the facts and circumstances of the case and on a true interpretation of section 271(1)(c) read with sections 68 and 2(24) of the Income-tax Act, 1961, the Appellate Tribunal was right in requiring the revenue to prove that the amount added under section 68 of the Act was in fact the income of the assessee to sustain the imposition of penalty for concealment of such amount in the return of income ?'Assessee is a firm deriving income from business in china clay and iron mines and the relevant year of assessment is 1965-66 corresponding to the accounting period ending on December 31, 1964. Assessee returned an income of Rs. 18,199 but the Income-tax Officer determined the same at Rs. 1,61,389. This amount of total income included a sum of Rs. 69,900 which the assessee claimed...
Tag this Judgment!Narasingha Kar and Co. Vs. Commissioner of Income-tax, OrissA.
Court: Orissa
Decided on: Mar-09-1976
Reported in: [1978]113ITR712(Orissa)
R. N. MISRA J. - The Income-tax Appellate Tribunal, Cuttack Bench, has stated these cases and referred the following questions under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for the opinion of the court :'(1) Whether, on the facts and in the circumstances of the case, and on a proper construction of the agreement, the income earned by the assessee from the shops constructed on the land belonging to the P.M. Academy School was rightly held to be not assessable under section 28 of the Income-tax Act, 1961, as income from business and assessable only under section 56 as income from other sources ?(2) Whether, on the facts and in the circumstances of the case, the claim of the assessee that it was a partnership firm carrying on business and consequently entitled to registration under section 185 of the act was rightly rejected ?'The relevant assessment year is 1969-70, corresponding to the previous year ending with March 31, 1969. The assessee made ...
Tag this Judgment!State of Orissa Vs. Lal Cihhatrapati Sai
Court: Orissa
Decided on: Mar-05-1976
Reported in: 1976CriLJ1342
K.B. Panda, J.1. This is an appeal filed by the State against an order of acquittal passed by the Sessions Judge, Sambalpur in Sessions Case No. 1 (S) of 1974 on 29-8-1974. wherein the respondent was facing trial under Section 302, Indian Penal Code for having intentionally caused the death of his wife Subarnamanjari Dei on 22-8-1973 at his residence in village Rajpur by firing at her from his gun M. O. 1.2. The prosecution case briefly is thus: The respondent is the erstwhile Zamindar of Rajpur, District Sambalpur. He was given to excessive drinking. By the time of occurrence, he had crossed 40 and both the respondent and the deceased had at least a married daughter aged about 27 (P.W. 10). Yet due to this evil habit of the husband, the couple had not a happy time.On 22-8-1973 at about noon, a gunshot report was heard from the residence of the accused. Soon floated a rumour that the wife of the accused had been shot at. Hearing this P.W. 4, a neighbour rushed to a doctor P.W. 1 who im...
Tag this Judgment!Gunanidhi Mohapatra Vs. the Chairman, N.A.C. and ors.
Court: Orissa
Decided on: Mar-02-1976
Reported in: AIR1976Ori181; 42(1976)CLT507
Mohanti, J. 1. In this writ petition under Article 226 of the Constitution the validity of the appointment of Dr. Sri-krushna Sahu (opposite party No. 3) as the Second Medical Officer of the Bhu-baneswar Notified Area Council is under challenge. 2. The relevant facts are these : The Notified Area Council by its Resolution No. 29 dated 31-10-1964 (An-nexure A/1) decided to create the post of a Second Medical Officer and advertised the same on 1-8-1965 (An-nexure A/3). Opposite Party No. 3 was temporarily appointed to the post and he joined on 31-8-1965. On 23-7-1971 he applied to the Notified Area Council for study leave to undergo the condensed M. B. B. S. course (vide Annexure E/3). On 24-7-1971 the N. A. C. moved the State Government for necessary instructions regarding the nature and period of leave to be admissible to opposite party No. 3 and for posting of a substitute in his place (vide Annexure H/3). On 31-7-1971 the N. A. C. by its Resolution No. 6 decided to relieve the opposi...
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