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M/s. Assam Roofing Ltd. Vs. The Commissioner of Income Tax and Another

Court : Guwahati

a.m. sapre, cj. by filing this writ petition under article 226/227 of the constitution of india, the writ petitioner (an income tax assessee) seeks to challenge the order dated 20.2.2003 (annexure vi) passed by the commissioner of income tax, guwahati - ii under section 264 of the income tax act (for short hereinafter called the act ). facts of the case are short. they, however, need mention in brief infra. the petitioner is a public limited company registered as such under the companies act. they are engaged in the business of manufacture and sale of asbestos cement sheets, galvanized iron sheets (plain and corrugated). the manufactured goods are sold by the petitioner all over the country. the petitioner filed their income tax return for the assessment year (2002-2003) on due date. the assistant commissioner of income tax circle - 3, guwahati, who was an assessing authority for the petitioner, accepted the return filed by the petitioner in toto and accordingly, issued an order/intimation dated 13.2.2003 under section 143 (1) of the act in favour of the petitioner. as a result of acceptance of the return, the petitioner became entitled to claim the refund for a sum of rs.87, 969/- including interest on the said sum of rs. 6068/-. it was accordingly paid to the petitioner. the petitioner then noticed two mistakes in their return. in the first place, it was noticed that it had wrongly claimed disallowance under section 43 (b) for rs. 80, 77,832/- in place of rs. 11, 32,623/-. .....

Rehena Begum Vs. State of Assam, Represented by the Secretary to the G ...

Court : Guwahati

1. heard mr. nn karmakar, learned counsel for the petitioner and mr. sn sarma, learned senior counsel assisted by mr. a zahid, learned counsel for respondent no.3. also heard mr. bj talukdar, learned govt. advocate, assam. 2. by filing this petition under article 226 of the constitution of india, petitioner seeks a direction to respondent no.1 to pass an order modifying the award dated 30.03.2013, passed by the learned labour court in ref. case no.2/2012 in accordance with the provisions of section 17a of the industrial disputes act, 1947. 3. petitioner is the workman and respondent no.3 is the management. 4. an industrial dispute was raised, which ultimately led to issuance of notification by the appropriate govt. i.e., the govt. of assam, labour and employment department on 28.03.2012 making a reference to the labour court, assam for adjudication of the following two issues:- (i) whether the management of green field tea warehouse, panjabari, guwahati-37, dist-kamrup (assam) is justified in dismissing or discharging its workman, smti. rehena begum from her service? (ii) if not, is she entitled to be reinstated with full back wages and benefits or any other relief whatsoever as may be deemed fit and proper? 5. on receipt of the notification, ref. case no.2/2012 was registered and notices were issued to the parties. on receipt of notice, both the sides submitted their respective written statements. 6. case of the workman as projected before the learned labour court was that .....

Bibijan Begum Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1990)32ITD157(Gau.)

1. the appeal is by the assessee which is preferred against the order of the c.i.t.(appeals) by which various claims of the assessee were rejected.2. in the assessment order, the i.t.o. mentioned that the assessee showed in the return an income of rs. 21,670 which included salary of rs. 3,600 and l/5th share of rent from multi-storeyed r.c.c. building known as babi market at ganeshguri, charali, gauhati. the assessment was made under section 143(1). later on, the case was taken on scrutiny and the assessment was re-opened under section 143(2)(b). the assessee claimed that she had one-fifth share only from the rental income. the i.t.o. pointed out that the assessee was assessed for the first time for the assessment year 1982-83 where her share was shown at l/3rd in the same building. the assessment year involved now is 1985-86. the i.t.o. pointed out that for the assessment year 1982-83, it was pointed out that the assessee along with her two children, namely, md. bakhtiar ali ahmad and saira banu begum, purchased a plot of land on which the present building stands, and as such the assessee's share was l/3rd in the land and the building. the i.t.o. mentioned that this was found to be incorrect. the i.t.o. went on to say that for the assessment year 1985-86, the assessee claimed to be the owner of l/5th share. the other four co-owners were saira banu begum, m.d. bakthiar ali ahmad, abeda begum and aftab ali ahmad. before the i.t.o., the assessee claimed that there was a family .....

income-tax Officer Vs. H.S. Chittaranjan

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1993)45ITD273(Gau.)

..... ) observed that the word "nonrecurring" does not mean that the receipt is not as a matter of accident or as a matter of fact; recurred, but that there is no claim or right in the recipient to accept its recurrence applying the above tests to the facts of the instant case it can unhesitantly be held that the sda granted to the .....

Akeila Sheikh and anr. Vs. the State

Court : Guwahati

..... the gun went off when he was trying to drive away the dacoits with it but that was not the suggestion at any of the earlier stages and we cannot at this stage entertain that plea as a plea of accident or as a plea of self-defence. 7. mr. .....

Manipur Pradesh Congress Committee and ors. Vs. Union of India (Uoi) a ...

Court : Guwahati

t.n.k. singh, j.1. this writ petition (pil) is an unique petition filed by 10 (ten) different political parties, despite sharp difference on various issues. the issues raised in the present writ petition are of far reaching constitutional significance as they have a direct bearing on democracy which constitute a basic feature of our constitution and also that the delimitation exercise and re-adjustment of the territorial constituencies in the state are required to be carried out on the basis of the census figures.2. heard mr. raju ramchandran, learned senior advocate, mr. n.p.c. singh, senior advocate and mr. s. biswajit singh, advocate for the petitioners and mr. k. kumar singh, learned c.g.s.c. for the respondent nos. 1, 2 and 3 and mr. n. ibotombi singh, learned counsel for the respondent no. 4 and 6 and learned advocate general, for the respondent no. 5.3. by an order of this court dated 04.12.2006 passed in c. misc (pil) no. 12.2006,5 (five) social organizations have been impleaded as interveners in the present writ petition. also heard mr. s. srivastava learned counsel for the interveners.4. the factual panorama of the present writ petition is that the state of manipur is a very poor and underdeveloped state, lacking behind in all modern facilities and infrastructures. there are 9 (nine) districts in the state of manipur and out of which 4 (four) districts, namely (1) thoubal (2) bishnupur, (3) imphal east and (4) imphal west are located in valley areas of the state of .....

Md. Mamtaz Ali Vs. the State of Assam

Court : Guwahati

..... pp representing the state cannot be accepted in view of the fact that section 465 of the code is the residuary section intended to cure any error, omission or irregularity committed by the court of competent jurisdiction in course of trial through accident or inadvertent or even an illegality consisting in the infraction of any provisions of law. .....

Md. Makibar Rahman Vs. Md. Islam Ali and ors.

Court : Guwahati

..... as the matter relates to an award of the motor accidents claims tribunal and the occurrence took place in the year 1975 paper book is dispensed with and let the item be listed immediately and positively in the 1st week of july for final disposal.15. .....

Nirmal Traders Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... . chief commercial superintendent, northern railway (supra), (air 1998 sc 1959), held that one of the purposes of the aforesaid section 73 was to see that the gross weight at the axles was not unduly heavy so that accidents on account of the axles breaking down could be prevented .....

Commissioner of Income-tax Vs. Premchand JaIn (Legal Representative of ...

Court : Guwahati

b.p. saraf, j. 1. this reference has been made by the income-tax appellate tribunal, gauhati bench, gauhati, ('the tribunal' hereafter), at the instance of the commissioner of income-tax. the following question of law has been referred to this court for opinion ; 'whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the reassessment proceedings under section 147(a) of the income-tax act, 1961, for the assessment years 1958-59 and 1959-60 were not valid in law ?' 2. the assessee is an individual. the years involved are assessment years 1958-59 and 1959-60. the original assessment for the assessment year 1958-59 was made by the income-tax officer on an income of rs. 5,301 by order of assessment dated april 10, 1961. subsequently, the income-tax officer initiated proceedings for reassessment under section 147 of the income-tax act by issue of a notice under section 148 to the legal representative of the assessee (as the assessee had died in the meantime). this notice was served on august 6, 1968. the ground on which notice was issued was that, in the opinion of the income-tax officer, the assessee had not furnished at the time of the original assessment true and full particulars of the loans obtained by him from various parties during the relevant assessment year. 3. for the assessment year 1959-60, the original assessment was completed on april 10, 1961 on an income of rs. 6,062. the income-tax officer, however, subsequently .....