Court : Guwahati
..... of the central govt. serving in the states and union territories of the north eastern region as per notification of the government of india, ministry of finance, department of expenditure in office memorandum no. 20014/3/83-e-iv dt. 14th dec., 1983. it was also contended that the allowance was in pursuance of the recommendation of a committee ..... parties and perused the materials available with us in the appeal record. the definition of income under s. 2(24) of the act, 1961, is an inclusive definition and according to sub-cls. (iiia) and (iiib) to s. 2(24) of the act which we are reproducing below, the allowances granted to the assessees are included in the definition of income :"( ..... the controversy in this appeal appreciation of the facts giving rise to this appeal are to be noted and they are as under :2. the assessment of the assessee was completed under s. 143(1) of the it act, 1961, and the sda received by the assessee amounting to rs. 12,407 was added to the returned income on the .....
Tag this Judgment!Court : Guwahati
..... is also a registered dealer under the central sales tax act, 1956, the assam finance (sales tax) act, 1956, and the assam sales tax act, 1947, for the purpose of purchasing, selling and storing the goods aforementioned.3. on or about 7th february, 1981, respondent no. 2 addressed a letter bearing no. kgs/95/80-81/303-342 (annexure a) to ..... the kamrup chamber of commerce, gauhati, for the purpose of circulating the same amongst the members of the chamber--vide respondent no. 2 directed that any dealer intending to import finance taxable goods from outside the state of assam by road transport should submit the prescribed form enclosed therewith before the superintendent of taxes and ..... vehicle by which the goods are carried---(12) remarks (if any)---i/we hereby declare that i/we am/are registered under the assam finance (sales tax) act, 1956, holding certificate no.--- and the above statements are true to the best of my/our knowledge and belief.i/we also undertake to duly account for the .....
Tag this Judgment!Court : Guwahati
..... whose total agricultural income of the previous agricultural year exceeds rs. 3,000 at such rate as may by laid down from year to year in the annual assam finance acts. these provisions will show that a limited company as a person is liable to pay agricultural income-tax the agricultural income-tax paid by the company thus cannot ..... and deal with them. we are of opinion that, under the provisions of the act, the tax paid by the company cannot be said to be paid on behalf of the shareholders. the question no. 1 is thus answered in the negative.as regards question no. 2, the contention of the petitioner is that he is entitled to a refund under ..... entitled to receive his specific share of such agricultural income."section 2 (e) of the act defines an assessee as a person by whom agricultural income-tax is payable. section 3 of the act provides that agricultural income-tax at the rate or rate specified in the annual assam finance acts subject to the provisions of section 6 shall be charged for .....
Tag this Judgment!Court : Guwahati
..... has made such an assumption without there being any warrant for it. turning to section 231, as quoted above, it is only seen that no proceedings for the recovery of any sum payable under the act could be commenced under section 231, after the expiry of one year from the last date of the financial year in which the demand is ..... where the sum payable is allowed to be paid by instalments, from the last day of the financial year in which the last day of such instalments is due.explanation 2. - a proceedings for the recovery of any sum shall be deemed to have commenced within the meaning of this section, if some action is taken to recover the whole ..... declarationtax deducted rs. rs.195960,00029-12-196018,000196060,00014-08-196118,000196120,00029-06-19626,000196260,00020-12-196218,000196320,00029-06-19634,400196440,00020-12-19648,000 2,60,000 72,400it is detected that the entire tax deducted from dividend has not been paid to the government account till now although certificates of tax deducted at .....
Tag this Judgment!Court : Guwahati
..... decisions and the points of law involved, we conclude as follows : (1) when no specific provisions have been made in sub-section (2) of section 227 of the act, the provision of section 6 of the general clauses act may be attracted. (2) when section 297(2) is meant to provide as far as possible for all contingencies which may arise out ..... connection with the above facts their lordships had to consider whether the provisions of section 297(2)(j) of the new act were nullified and declared to be of no consequence and their lordships observed that an interpretation of section 226(3) of the new act, which leads to such a startling result should be avoided as it is opposed to ..... their lordships of the mysore high court that : 'no penalty under section 271 of the income-tax act, 1961, can be levied in respect of defaults committed under the indian income-tax act, 1922 ; but for such defaults penalty under section 28 of the old act can be levied. section 297(2)(g) does not apply to a matter to which .....
Tag this Judgment!Court : Guwahati
..... void.after decision of the supreme court ordinance no. viii of 1954 was promulgated by which two sub-sections (1a) and (1b) were added to section 34 of the indian income-tax act, 1922, with effect from 17th july, 1954. by section 2 of the income-tax (amendment) act, 1954, these two sub-sections were reproduced and two other sub- ..... to this there was no law in the nalagarh state for imposition of income-tax on the subjects of that state. the petitioner who was a resident of ateli formerly forming part of the nabha state, received a notice under sections 22 (2) and 38 of the patiala income-tax act, and it was the validity of this notice ..... whereas the other assesses similarly situated with him would continue to be assessed at the place where they reside or carry on business under section 64 (1) and (2) of the act.the discrimination involved in section 5 (7a) is substantial in character and, therefore, infringes the fundamental right enshrined in article 14, and it also infringes article .....
Tag this Judgment!Court : Guwahati
..... below normal and the sufficiency or otherwise of the material is not a question of law which can be referred to this court under section 66(2) of the income-tax act.it has now been well settled by a series of decisions of the supreme court under what circumstances this court can interfere with the assessment made ..... show on what basis the predecessor of the appellate assistant commissioner had applied the same rates in respect of the assessment for the immediately preceding year. there was no material to show what was the quality of the seeds used in the previous year. the appellate assistant commissioner rejected the results of the subsequent year on the ..... and the condition of the machinery collected for crushing. in the absence of any material to show that the quality of the seeds in the previous year can be no material for ascertaining the actual yield in the year of assessment. moreover, as i have already observed, the appellate assistant commissioner has referred to the order of his .....
Tag this Judgment!Court : Guwahati
..... the default continued, but not exceeding in the aggregate fifty per cent. of the tax........"by section 24 of the finance act, 1969 (act no. 14 of 1969), in sub-s. (1) (as substituted by act no. 46 of 1964), cls. (i) and (ii) had been substituted with effect from april 1, 1969, along with an explanation. we are concerned in these references ..... as substituted by section 24 of the finance act, 1969 ?" wealth-tax reference no. 3 of 1975 :this reference relates only to the assessment year 1968-69. in this case also no return was filed under section 14(1) of the act or a return in spite of service of notice under section 14(2) of the act. the assessment was made on october ..... as substituted by section 24 of the finance act, 11969 ?"wealth-tax reference no. 3/75.this reference relates only to the assessment year 1968-69. in this case also no return was filed under section 14(1) of the act or a return in spite of service of notice under section 14(2) of the act. the assessment was made on october 31 .....
Tag this Judgment!Court : Guwahati
..... cultivatory possession of the land. the additional collector, however alloted thge land to sardar kartar singh under section 3 of the u.p., on land utilisation act no. v of 1948, the order of allotment was expart and was passed by the additional collector on the ground that notice had been issued to the zamindar ..... one of the contentions raised was that the notification of may 26, 1940, by which the indian finance act was made applicable to the excluded areas was issued after the notices had been issued under section 22(1) and (2) by the income-tax officer. the notices therefore when issued were without jurisdiction. by a subsequent ..... courts for their won guidance have put limitations upon their very wide power but those are self-imposed limitations, they are not legal or constitutional limitations."no tribunal and no officer can confer jurisdiction or authority or competence upon itself or himself by misconstruing a section. an authority cannot claim to exercise jurisdiction by construing a .....
Tag this Judgment!Court : Guwahati
..... sole income including interest on securities was in the nature of business income and, therefore, it was totally exempt under section 80p(2)(a)(i) of the act. the income-tax officer found from the records that the assessee was assessee only on interest on securities during the earlier year holding ..... assistant commissioner has also pointed out that there are other securities, some trustee securities, shares in other co-operative institutions, some shares in industrial finance corporation, assam financial corporation, agricultural refinance corporation and central warehousing corporation and that some of these investments are apparently long-term investments."from the above ..... by the appellate assistant commissioner. this, it is submitted on behalf of the assessee, is illegal and without jurisdiction inasmuch as the tribunal has no power of enhancement of tax as assessed by the income-tax officerand affirmed by the apprllate assistant commissioner.at this stage, therefore, we are required .....
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