Judgment Search Results Home > Cases Phrase: income tax act 1961 section 168 executors Sorted by: old Court: guwahati Page 24 of about 794 results (0.105 seconds)

Bharat Trading Co. and anr. Vs. State of Assam and ors.

Court : Guwahati

Reported in : 1984CriLJ106

..... of law or was guilty of conduct contumacious or dishonest or acted in conscious disregard of the statutory obligation. penalty will also not be imposed merely it is lawful to do so. see (i) hindustan steel ltd. v. state of orissa air 1979 sc 253 and (ii) the commr. of income tax, west bengal v. anwar ali : [1970]76itr696(sc) ..... of the food-grans, edible oilseeds or edible oils. the proviso added thereto is not relevant for the case before us. by the essential commodities (second amendment) act, 1967(act 36 of 1967), which came into force on 30-12-67 further amendment of sections 6a, 6b, 6c and 6d was made. a new section 10e was inserted ..... have, jurisdiction to make orders with regard to the possession, delivery, disposal or distribution of any property.(underlining mine)12. section 6a, as it stood before amendment by act 36 of 1976, provides that the essential commodity seized in pursuance of the order made under section 3, may be produced, without unreasonable delay, before the collector of .....

A. Gupta Trust Estate Vs. Commissioner of Wealth-tax

Court : Guwahati

..... advised my clients to refer questions of law to the hon'ble high court as provided under section 256(2) of the income-tax act, 1961. the time provided for preferring the reference application under the income-tax act is 6 months from the date of the order. by mistake i advised the trustees that the time to file the reference ..... and while giving the said advice i was under the wrong impression that the time-limit for filing reference petition under the wealth-tax act was also the same as under the income-tax act. the trustees acted according to my advice. the necessary reference petition and other pleadings were drafted according to my advice and filed in the gauhati high ..... the petitioners to move this hon'ble court within six months from the date of the order passed by the income-tax appellate tribunal and not within 90 days as prescribed under section 27(3) of the wealth-tax act.' 23. the petitioners have stated that for the wrong advice so given there was a delay in presenting the .....

i.C. Chakravarty Vs. Khasi Hills District Council

Court : Guwahati

..... shillong administered area was quite extensive. in exercise of that jurisdiction that government had extended, with appropriate reservations a number of acts central as well as provincial to the shillong administered area e.g., the indian income-tax act and the assam municipal act with the consent of the siem of mylliem where necessary. on the withdrawal of british rule the dominion of india acquired ..... exercised by the british government over the shillong administered area had been extensive and in exercise of that jurisdiction a number of acts, central as well as provincial, were extended to the administered areas including the indian income-tax act, the assam municipal act, with the consent of the siem of mylliem where necessary. on the withdrawal of the british rule the dominion of india .....

Smt. Narmada Choudhury and ors. Vs. Motor Accident Claims Tribunal and ...

Court : Guwahati

..... connection mr. choudhury has drawn our attention to a decision reported in air 1955 sc 74 (bacha f. guzedar v. commr. of income-tax) and also to the provision of section 543 of the companies act. the position canvassed before us, and rightly, in our opinion, is that the liability of a director of the company in the ..... susceptible of two equally reasonable interpretations the ambiguity must be resolved, by having regard to the underlying legislative purpose of the provisions contained in chapter viii of the act. accordingly, it was held that the word 'accident' should be considered from the point of view of various claimants each of whom was entitled to make ..... sentence. because, the general law of tort being uncodified and the tribunal which was given the power to adjudicate the tortious liability being a creature of the act, it was considered necessary to name the tort-feasors also along with the statutorily named indemnifier contemplated under section 95(5). it was necessary to do so .....

Ramanand Agarwalla Vs. Commissioner of Income-tax

Court : Guwahati

..... was not barred by limitation '2. the material facts are these : the assessee, ramanand agarwalla, was assessed under the provisions of the i.t. act, 1961, as an individual. his income for the assessment year 1963-64 was the subject-matter of assessment before the ito, who passed his assessment order on march 16, 1968. that order ..... contending, inter alia, that it was barred by time under section 153 of the said act. the aac repelled this contention holding that the assessment order was passed before march 31, 1968. the assessee then preferred an appeal before the income-tax appellate tribunal reiterating his contention that the assessment order was barred by time. the said contention ..... , as would appear from the statement of the case. this is a question of fact which cannot be disputed before us. it was also found by the income-tax tribunal as has been stated in the statement of the case that the assessment order in question was dated march 16, 1968. this fact cannot also be questioned .....

Surajdeo Singh Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1984)9ITD314(Gau.)

..... of the assessment order. the ito has described the said order as having been passed in term's of section 143(3)/147(a)/253' of the income-tax act, 1961 ('the act'). the original assessment order in the present case was passed by the ito on 20-3-1974, on the bas's of the original return filed by ..... [1967] 66 itr 443 and their lordships have made it clear there that the power of enhancement under section 31(3) of the indian income-tax act, 1922, is restricted to the sources of income which have been the subject-matter of consideration by the ito from the point of view of taxability ...there must be something in the assessment ..... assessing officer giving effect to directions of tribunal and also culminating proceeding under section 147(a) was justified.the income tax officer was justified in passing a combined order. there was nothing in law to prevent the income tax officer from passing a combined order giving effect to the directions of the tribunal and also culminating the proceedings under .....

Bhupen Kataki and Etc. Vs. State of Assam and ors.

Court : Guwahati

..... of state for the environment, (1970) 69 lgr 543 (557) was relied upon. 5. in income tax officer cannanore v.m. k. mohammed, air 1969 sc 430, the question arose as to the ambit of the power of the income-tax appellate tribunal to stay the proceedings against the respondent. it was observed by their lordships that the tribunal ..... with strong hands. the state and its instrumentalities are the repository of massive powers under sections 133 and 138(2) of the assam panchayati raj act, 1972, for short 'the act' and have undoubted power to alter, intervene and set aside the actions of the institution. vast and expansive being the powers the exercise thereof must ..... kataki to attend hearing dev sec' the admitted position is that the mahkuma parishad settled the bargaon saptahik bazar with the petitioner following the provisions of the act and the rules. the operation of the order passed by the executive committee was stayed by the state government in purported exercise of its power under section .....

Commissioner of Income-tax Vs. Parsuram Ghanshyam Das and ors.

Court : Guwahati

..... has been filed by the commissioner of income-tax under section 256 of the i.t. act, 1961, requiring the income-tax appellate tribunal, gauhati bench, gauhati, to refer the following questions of law to this court for its opinion : '(i) whether, on the facts and in the circumstances of the case, the income from house property was not rightly assessed ..... reversed holding that the shares of income of the members of the aop were definite and ascertainable. thereupon, an appeal was filed ..... is an 'association of persons' (aop). the ito assessed the assessee on the income from house property holding that the shares of each aop were not definite and ascertainable within the meaning of section 26 of the act. he, therefore, levied income-tax on the assessee. on appeal to the aac, the finding of the ito was .....

Phanindralal Bardhan Vs. Ashes Kumar Deb Barman

Court : Guwahati

..... matajog dobey held that the accused were protected under section 197. in that case the allegations were that in connection with certain pending proceedings before the income-tax investigation commission it was found necessary to search two premises, to inspect, take copies and secure possession of certain books, papers and documents. a warrant ..... an offence. we should, therefore, visualise three concentric circles. the first circle takes the strict official duty, and, the second concentric circle contains those acts which may not fall within the ambit of strict official duties but they have some reasonable nexus with the official duties, though possibly done in excess ..... this order. parliament thought it important that public servants should be free to perform their duties unencumbered by fear of criminal prosecution in respect of acts done in the course of their duties, proceedings which would consume time and energy which would otherwise be devoted to official public duty. further, .....

Priya Vart Dewan Singh and ors. Vs. the Senior Superintendent of Taxes ...

Court : Guwahati

..... view of the law laid down by different high courts and the supreme court of india in krishnappa naicker v. deputy commercial tax officer [1963] 14 stc 162, mahalingam chettiar v. third income-tax officer : [1967]66itr287(mad) , vetcha sreeramamurthy v. income-tax officer : [1956]30itr252(ap) and hardeodas v. state of assam : [1969]2scr261 we hold that the exercise of ..... mazumdar, learned government advocate, tripura, submits that the power can be exercised by the appellate authority under the first proviso to section 20 of the tripura sales tax act, 1976 (as amended). we extract the relevant provision :20. appeal.-(1) any dealer objecting to an order of assessment or penalty passed under this ..... act, may, within thirty days from the date of the service of such order, appeal to the prescribed authority against such assessment or penalty:provided that no .....