Patna Court May 1996 Judgments
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Commissioner of Income-tax Vs. Quality
Court: Patna
Decided on: May-15-1996
1. This reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of the Revenue. The questions of law referred to this court for its opinion are as follows : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the amount of interest charged under Section 139(8) ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the interest under Section 139(8) could not have been charged without any specific order for payment of interest in the assessment order ..3. Whether, on the facts and in the circumstances of the case, is the Income-tax Officer statutorily required to afford an opportunity to the assessee before levy of interest under Section 139(8) ?'2. The material facts are as follows : The assessee filed a return for the assessment year 1978-79 onApril 23, 1980, i.e., beyond time. Earlier, at his request, time for filingreturn had been extended to September 30, 197...
Gulab Ram and anr. Vs. Ganauri Ram and ors.
Court: Patna
Decided on: May-15-1996
P.K. Deb, J.1. This appeal has made preferred against the order passed by the 2nd Addl. District Judge, Palamau in Title Appeal No. 3 of 1981 holding that the appeal has been abated as a whole as the heirs of appellant No. 2 Ramadhin Ram had not been brought on record in time and the appeal had abated not only against the appellant No. 2 but against all the appellants as right to appeal did not survive in favour of the other appellants as the decree was an indivisible one passed by the Court below;-2. The facts are required to be reiterated briefly for deciding the issue in this appeal Title Suit No. 12 of 1968 was filed by the plaintiffs-respondents for declaration of their title and recovery of possession on the plea that the grandfather of the plaintiffs, Gokul Sah purchased the suit land vide registered sale deed dated 2.5.1889 giving specific boundaries. The suit land was a Bari land and the vendor Anant was in continuous possession of the suit land and then they sold it to the p...
Chand SurIn Vs. State of Bihar
Court: Patna
Decided on: May-14-1996
B.P. Singh and P.K. Sarkar, JJ.1. The sole appellant herein has been found quality of the offences under Sections 32 and 307 IPC. The Trial Court has sentenced him to undergo rigorous imprisonment for life without specifying for which offence he has/been so sentenced. We will proceed on the basis that since the appellant has been found quality of the offence under Section 302, IPC, he has been sentenced to life imprisonment under that section and no sentence has been passed separately for the offence under Section 307 IPC. The 2nd Addl. Sessions Judge, Gumla, tried the appellant in Sessions Trial No. 39 of 1990 and by his judgment and order dated 8th January, 1992, convicted and sentenced the appellant as noticed above. We may only notice one other fact that one Paul Surin was also an accused in the case, but since he absconded, he was not put up for trial with the appellant herein.2. The occurrence giving rise to the present appeal is said to have taken place on the night of 2nd of J...
Bahadur Sharma Vs. State of Bihar
Court: Patna
Decided on: May-14-1996
Prasun Kumar Deb, J.1. This appeal has been preferred by the abovenamed accused-appellant against the judgment and order dated 23.6.1994 passed by the learned Sessions Judge, Singhbhum East, Jamshedpur, in Sessions Trial No. 20 of 1992, convicting the accused appellant under Section 302 of the Indian Penal Code and sentencing him to undergo rigorous imprisonment for life, 2. The case was registered on the basis of Fard Beyan of Debit Fernandes (P.W. 3) recorded on 5.5.1991 at 8.30 A.M. It was alleged in the fard bfyan (Ext. 4) that on that very day at about 7.45-8 A.M., when the informant Dodit Fernandas was proceeding towards Church (as it was a Sunday) along with lier step mother Flory Fernandes and when they reached near Railway line at Maubhandar in the crossing of Railway gate of HCL/ICL, then the aceused Bahadur Sharma came from behind and started assaulting Flory Ferandes by means of Bhujali. He gave several blows on the neck, head and hand of Flory Fernandes, as a result of wh...
Commissioner of Income Tax Vs. Brijnandan Prasad and Sons.
Court: Patna
Decided on: May-13-1996
BY THE COURT :This reference under s. 256(1) of the IT Act, 1961, is at the instance of the Revenue. The question of law referred to this Court for its opinion runs as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the incomes of the two firms having seven common partners with the same profit-sharing ratio should not be clubbed together for the purposes of income-tax assessment ?'2. The assessee which is a partnership firm comprising seven partners being members of an erstwhile HUF started a liquor business in 1961, in the name and style of Brijnandan Prasad & Sons. In 1966, the very same persons started another business in contract work purportedly under a new partnership but in the same name. The income from the two businesses was assessed separately up to 1976-77. In the year 1977-78, which is the assessment year under reference, the ITO tagged the income of the other firm, Brijnandan Prasad & Sons (Contrac...
Commissioner of Income-tax Vs. Brijnandan Prasad and Sons
Court: Patna
Decided on: May-13-1996
1. This reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of the Revenue. The question of law referred to this court for its opinion runs as follows : ' Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the incomes of the two firms having seven common partners with the same profit-sharing ratio should not be clubbed together for the purposes of income-tax assessment ?'2. The assessee which is a partnership firm comprising seven partners being members of an erstwhile Hindu undivided family started a liquor business in 1961, in the name and style of Brijnandan Prasad and Sons. In 1966, the very same persons started another business in contract work purportedly under a new partnership but in the same name. The income from the two businesses was assessed separately up to 1976-77. In the year 1977-78, which is the assessment year under reference, the Income-tax Officer tagged the income of the other firm, B...
Lal Krishna Advani (L.K. Advani) and ors. Vs. State of Bihar and ors.
Court: Patna
Decided on: May-10-1996
N. Pandey, J. 1. This is petition under Articles 226 and 227 of the Constitution of India to invoke the writ jurisdiction of this Court for quashing some of portions of the report of the two Members of the Bhagalpur Riot Inquiry Commission, which reflect stigma and are prejudicial to the conduct and reputation of petitioner No. 1 as also to restrain respondents 1 and 2 from taking any action on the basis of offending portions of the report or any insinuation therein, 2. In order to appreciate respective submissions made by learned counsel for the parties, it would be useful to give, in brief, the circumstances, leading to appointment of the Commission and also to quote the terms of reference: In the year 1989, due to certain communal clashes and riots, several persons of both the communities lost their lives and property. Therefore, the State Government having regard to enormity of the communal disturbances and magnitude of the riots, decided to constitute a Commission of Inquiry und...
Commissioner of Income-tax Vs. Ramdas and Sons
Court: Patna
Decided on: May-06-1996
Sachchidanad Jha, J. 1. These two references under Section 256(1) of the Income-tax Act, 1961, are at the instance of the Revenue. The question of law referred to this court for opinion is : ' Whether the Tribunal was correct in holding that the rental income of the assessee was liable to be assessed as business income ?' 2. The material facts are as follows : The assessee had leased out a certain portion of the properties of Ramdas Oil Mills and Ramdas Industries for commercial purposes. It carried on the manufacturing and processing business which was closed about 35 years ago. In the course of time, the machinery was also sold out and the premises were let out to different parties for oil milling business. The quarters meant for the staff were also let out. The income accruing from the premises were all along shown and assessed as income from business. In the assessment years under reference, namely, 1976-77 and 1977-78, the assessee received, respectively, Rs. 1,35,505 and Rs. 1,0...
Commissioner of Income Tax Vs. Ramdas and Sons.
Court: Patna
Decided on: May-06-1996
SACHCHIDANAND JHA, J. :These two references under s. 256(1) of the IT Act, 1961, are at the instance of the Revenue. The question of law referred to this Court for opinion is :'Whether the Tribunal was correct in holding that the rental income of the assessee was liable to be assessed as business income ?'2. The material facts are as follows :The assessee had leased out a certain portion of the properties of Ramdas Oil Mills and Ramdas Industries for commercial purposes. It carried on the manufacturing and processing business which was closed about 35 years ago. In course of time, the machinery was also sold out and the premises were let out to different parties for oil milling business. The quarters meant for the staff were also let out. The income accruing from the premises were all along shown and assessed as income from business. In the assessment years under reference, namely, 1976-77 and 1977-78, the assessee received, respectively, Rs. 1,35,505 and Rs. 1,05,480 as rent. This in...
Voltas Ltd. Vs. Commissioner, Commercial Taxes
Court: Patna
Decided on: May-02-1996
Aftab Alam, J. 1. Some three cornered sales of goods involving, the manufacturer at Madras or Bombay, the assessee at Jamshedpur, claiming to be acting as the agent of the manufacturer and the purchaser also at Jamshedpur give rise to the controversy as to whether the transactions were comprised of one or more incidents of sale and as to whether the sales were made in course of inter-State trade or commerce or whether those were intra-State sales and, therefore, taxable under the Bihar Sales Tax Act, 1959.2. During the assessment period 1972-73 the assessee, according to its case, acting as an agent arranged and brought about the sales of goods manufactured by its principals (i) M/s. S.R.P. Tools Ltd., Madras and (ii) M/s. Cooper Engineering, Bombay. The sales were made to M/s. Tata Engineering and Locomotive Company at Jamshedpur. On these sales the assessee-company collected Central sales tax from the purchaser-company and deposited the tax amount at Madras and Bombay respectively...
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