Court : Guwahati
Decided on : Nov-21-1989
..... '. the prosecution examined three witnesses including the 'inspector'. the defence plea was of total denial. the learned trial court found, the petitioner had committed the offence punishable under section 4 of the act, and accordingly sentenced him to rigorous imprisonment for six months and a fine of rs. 500/-. in appeal, the learned sessions judge upheld the findings of the learned trial ..... is conversant with the facts of the case and can satisfactorily depose in court on his behalf.(4) this section applies to the following government scientific experts, namely: (a) any chemical examiner or assistant examiner to government;(b) the chief inspector of explosives;(c) the director of the finger print bureau;(d) the director, haffkeine institute, bombay;(e) the director of a .....
Tag this Judgment!Court : Guwahati
Decided on : Jul-21-1989
..... has made the assessment in the present case in exercise of that power. it is clear from the provision of sub-section (2) of section 4 that the persons appointed under sub-section (1) of section 4 of the act, which include not only the commissioner of taxes but also 'other persons appointed to assist him', shall exercise such powers ..... the details in the order as expected by the commissioner. under such circumstances, we do not find any justification for initiation of proceedings under sub-section (1) of section 21 of the act in the instant case.12. mr. majumdar, the learned government advocate, submitted that the matter may be remanded to the commissioner to be decided ..... 'prejudicial to the interest of the revenue' is the correct interpretation.10. we, therefore, hold that in order to exercise power under sub-section (1) of section 21 of the act there must be material before the commissioner to consider that the order passed by the officer was erroneous in so far as it was prejudicial to .....
Tag this Judgment!Court : Guwahati
Decided on : Apr-26-1989
..... income and no profit, payment of surtax in law does not arise. this is how the gujarat high court reasoned out for not deducting surtax under section 37 of the income-tax act, 1961. 13. the rajasthan high court in associated stone industries (kota) ltd. v. cit held that surtax was a tax on profits computed ..... under the income-tax act, 1961. the deduction of surtax is prohibited under section 40(a)(ii) and, therefore, was not allowed to be deducted. 14. the madras high court in sundaram industries ltd. v. cit : [ ..... (or imperial) legislative authority introduced super-tax in 1917 and substituted in 1920 by another act. when the 1922 income-tax act was promulgated, the provisions of the 1920 act were incorporated in sections 55 to 58 in chapter ix of that act. in these sections, super-tax was levied and quantified separately from the income-tax. this pattern is maintained .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-16-1989
..... and made an assessment without reference to any evidence or any material at all. this the assessing authorities were not entitled to do under clause (b) of sub-section (2) of section 10 of the act.'it was observed : 'no doubt it is true that when the returns and the books of account are rejected, the assessing officer must make an estimate, ..... not be accepted as evidence in a court of law, but there the agreement ends ; because it is equally clear that in making the assessment under sub-section (3) of section 23 of the act, the income-tax officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. there ..... taxes did not take any action on the said returns submitted by the petitioner from time to time till august 25, 1981, when he issued notices under section 9(2) of the act asking the petitioner to appear and produce accounts and documents in support of the returns for all the four years. the date was extended to october 15, .....
Tag this Judgment!Court : Guwahati
Decided on : Aug-16-1989
..... to anomaly if the meaning is confined to the first regular assessment, that is no reason for giving a wider meaning to the expression in so far as section 214 of the act is concerned. the division bench, therefore, expressed their dissent with the calcutta view and followed what was stated by chagla c. j. in sarangpur cotton mills ..... sarangpur cotton . v. cit : [1957]31itr698(bom) . it was held in this division bench decision that the mere fact that an assessment made unde section 23 of the old act was set aside on appeal by the appellate assistant commissioner and a fresh assessment was made on a subsequent date would not entitle the assessee to interest on ..... j. 1. the petitioner is an income-tax assessee. its assessment for the year 1977-78 was completed on march 22, 1979, under section 143(3) of the income-tax act, 1961 (for short 'the act'), and a sum of rs. 813 was found refundable on account of excess payment of advance tax. a rectification proceeding was subsequently initiated. this .....
Tag this Judgment!Court : Guwahati
Decided on : Jun-16-1989
..... first contention of the learned counsel for the petitioner is that even if the superintendent of taxes was the competent authority to levy penalty under section 10a of the central act the impugned order is without jurisdiction, inasmuch as the same was passed without obtaining previous sanction of the commissioner. this argument is based on ..... required the authority to obtain the previous permission of the commissioner before imposing penalty, it was held that penalty could not be levied under section 10a of the central act also without the previous permission of the commissioner. we have carefully gone through the aforesaid decision but we find it extremely difficult to agree with ..... decision and hold that the provisions of state sales tax law in regard to levy of penalty are not applicable to the levy of penalty under section 10a of the central act. they shall apply for the purpose of collection and enforcement thereof. this argument of the petitioner, therefore, also fails.9. we shall now .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-19-1989
..... which includes within its concept other categories of income also, namely, salaries, interest on securities, income from house property, capital gain and income from other sources. section 28 of the act further fortifies this submission inasmuch as only certain types of income have been held as chargeable to income under the head 'profits and gains of business or profession ..... jaipuria''s case : [1971]82itr580(sc) . that case was under the provisions of the indian income-tax act, 1922, whose section 10(4) was parallel to section 40(a)(ii) of the 1961 act. a reference to section 10(4) of the old act shows that this had debarred deduction, inter alia, of any cess levied on the profits and gains of ..... of surtax in question for two reasons : (1) the surtax is not a 'tax' of which mention has been made in section 40(a)(ii) of the act ; and (2) the bar created by section 40(a)(ii) contemplates a tax levied on the profits and gains of any business or profession, whereas the surtax is leviable on .....
Tag this Judgment!Court : Guwahati
Decided on : Dec-05-1989
..... tax assessed or fifty per cent of the penalty levied and, on payment of the amount so directed, entertain the appeal.' 6. similarly sub-section (2) of section 21 of the act provides for revision by the commissioner of any order passed by any authorities subordinate to him. any dealer aggrieved by the order may move the ..... impose the penalty, to the superintendent of taxes. the superintendent of taxes, therefore, is the sole authority to make assessment and impose penalty. section 9 of the act deals with assessment. under this section, the assessing officer, namely, superintendent of taxes, may make the assessment on the basis of the return, or on the basis of the ..... also been levied in addition to tax.3. some of the petitioners filed appeals against such orders of assessment to the assistant commissioner of taxes under section 20 of the act. along with the appeals, they filed petitions for admission of the appeal without payment of the disputed amount of tax and/or penalty. in most .....
Tag this Judgment!Court : Guwahati
Decided on : Jan-12-1989
..... would not be any the less charitable. it thus seems that, to decide whether the purpose of an assessee is charitable or not within the meaning of section 2(15) of the act, attention has to be paid to the dominant or primary purpose of the assessee. as, in this case, it has been held by the learned tribunal ..... (e), (g), (h), (i), (k), (n), (p) and (w) of the objects clause 3 of the memorandum of association constitute charitable purposes' within the meaning of section 2(15) of the income-tax act, 1961 ? (ii) whether, on the facts and in the circumstances of the case and having regard to the various objects contained in clause 3 of the memorandum ..... (gauhati) of 1973-74. the revenue then approached this court under section 256(2) of the act feeling aggrieved with the rejection of the petitions in the earlier cases under section 256(1) of the act. the civil rules relating to the earlier applications under section 256(2) of the act were, however, dismissed by this court on default 3. it has been .....
Tag this Judgment!Court : Guwahati
Decided on : Jul-18-1989
..... in indian currency could have been taxed in india. as to this the case of the assessees was that the same was exempt under the provisions of section 10(14) of the act. under this provision any special allowance specifically granted to meet expenses wholly, necessarily and exclusively incurred for the purpose of the duties of an office or ..... issued by the foreign company was taken into consideration for income-tax purposes. the daily allowance paid to the assessees was held to be not exemptable under section 10(14) of the act and the value of the rent-free furnished accommodation was also held to be liable to tax. on the question of salary, the tribunal took the ..... in law in holding that the rent-free furnished accommodation provided by the fci ltd. to the assessee-technician was a perquisite within the meaning of section 17(2) of the income-tax act, 1961 ?'2. of the aforesaid questions, the first question has been referred at the suggestion of the commissioner of income-tax and the rest on .....
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