Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 98 voting by members Sorted by: old Court: guwahati Page 1 of about 16 results (0.737 seconds)

inspecting Assistant Vs. Tarajan Tea Co. (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1988)24ITD440(Gau.)

..... were before the ito at the time of the original assessment, we hold that the ito had no jurisdiction to re-open the assessment under section 147(a) of the act. the cit(a) was accordingly justified in cancelling the ito's order of re-assessment under section 147(a).7. now coming to the additional ground raised at the time ..... discovered by the income-tax officer will not necessarily amount to disclosure within the meaning of this section.there was a similar explanation to section 34 of the income-tax act, 1922. the scope and intent of explanation to section 34 has been explained, by their lordships of the supreme court in the case of calcutta discount co. ltd. v. ito ..... to the extent of rs. 5,00,000 and, therefore, the ito had the necessary jurisdiction to re-open the assessment within the meaning of section 147(a) of the act. it was pointed out that during the course of reassessment proceedings for the assessment years 1972-73, 1973-74 and 1974-75, the ito on the basis of information gathered .....

Potsangbam Ningol Thokchom Ongbi Ibecha Devi and anr. Vs. General Offi ...

Court : Guwahati

..... to avoid harassment. therefore, according to the learned counsel for the respondents non-compliance with the provisions of section 5 of the armed forces (special powers) act in case of those apprehended innocent persons would not amount to any illegality though at best it might be treated as irregular.7. mr. nanda kumar, the ..... produced by the respondents from different army authorities are not admissible for consideration. in this context the learned counsel placed reliance on the provisions of section 61 of the evidence act and also a decision of the supreme court as reported in : [1981]1scr899 , (ramji dayawala & sons (p) ltd. v. invest import). reliance is ..... released. moreover, the contention of the learned counsel for the appellants that the documents were not proved under the strict provisions of section 61 of the evidence act is also not acceptable relating to the facts and circumstances of these two cases. therefore, our considered opinion is that the findings of the learned single .....

Peoples Union for Human Rights (Represented by Ramesh Kumar JaIn and o ...

Court : Guwahati

..... following question to elucidate the two of the above cases. the question referred was 'whether the army authorities under the provisions of the armed forces special powers act, 1958 (act no. 28 of 1958) can arrest a citizen or an individual, male or female, without any invitation on the part of the police authority or without ..... of assam and army command-in-charge of operation, bajrang.9. in civil rule no. 2415 of 1990 the imposition of central rule, the notifications under 1955 act and 1958 act are assailed. a local journalist is the petitioner. the union of india, the state of assam, the joint secretary to the government of india, ministry of ..... students and for all these murders they claimed responsibility.part -- iii40. in this part we consider the validity of the impugned notifications under the 1955 and 1958 acts. in this regard rights which indian citizens have under the constitution relating to life, personal liberty and hearth of a person are briefly recounted. these rights are .....

Subhas Chandra Bhowmik and ors. Vs. Smt. Kalyani Bhowmik (Nag) and ors ...

Court : Guwahati

..... in the joint family property. in support of his contention mr. biswas has placed reliance upon a decision of the supreme court rendered in the case of sri narayan bal v. sridhar sutarreported in air 1996 sc 2371 : (1996 air scw 899). what has been observed by their lordships in this case is as under (at page ..... was further contended that the homestead, that is, dwelling house occupied by both male and female members cannot be partitioned in view of section 23 of the hindu succession act. he also denied all other materials averments of the plaint.11. the defendant no. 3 also congested the suit by filing a separate written statement and denied the material ..... of immovable property inherited by her, it should be shown--(1) that there was legal necessity, or(2) that the alienee, after reasonable inquiry as to the necessity acted honestly in the belief that the necessity existed; or(3) that there was such consent of the next reversioners to the alienation as would raise a presumption that the .....

Smt. Maitreyee Mahanta Vs. State of Assam and ors.

Court : Guwahati

..... on certain citizens under the ordinance with a view to enable those citizens to continue to enjoy such rights. in other words, since the parliament failed to make an act on the lines of the ordinance, on the expiry of the period of ordinance, the ordinance lapsed. unless and until the competent authority enacts such a law with a ..... be continued. it is in this context mr. phookan waited to persuade the court to hold that by virtue of the provisions of section 6 of the general clauses act the benefits already accrued to those people will continue. his argument is that the rights arising out of the ordinance having already been vested in the petitioners, until a ..... without due process of law. (2) the alternative argument of mr. phookan, learned counsel is that regard being had to the provisions of section 24 of the general clauses act, even after the lapse of such ordinance, the rights accrued to the citizens must be given effect to.14. to support this theory of mr. phookan he placed strong .....

Central Bank Canteen Boys Association Vs. Central Bank of India

Court : Guwahati

..... canteens and non-statutory recognised canteens. the only material difference between the statutory canteen and non-statutory recognized canteen is that while one is obligatory under the said act (factories act) the other is not. however, there is no difference in the management of the two types of canteens. it was further pointed out that a classification made ..... law has been laid down as follows: 'what emerges from the statute law and the judicial decisions is as follows:(i) whereas under the provisions of the factories act, it is statutorily obligatory on the employer to provide and maintain canteen for the use of his employees, the canteen becomes a part of the establishment and, therefore, ..... by this court has been upheld by the apex court. in the judgment in the writ appeal the proviso to section 45(5)(i) of the banking regulation act, 1949 have been quoted and in paragraph 8 of the judgment a direction was given to the appellant-bank to implement the provisions of clauses 10 and 11 .....

Dina Bawri Vs. State of Assam

Court : Guwahati

..... ble supreme court was dealing with the case of assassination of rajiv gandhi, the former prime minister of india. the case was under terrorist and disruptive activities act. the special judge after convicting several accused and after giving death sentence submitted the records to the apex court for confirmation of the death sentence. the ..... tried, convicted and sentenced to death or imprisonment for life for murder, nor dealt with according to the same criminal procedure as an adult. the special acts provide for a reformatory procedure for such juvenile offenders or children.206. according to some indian decisions, the post-murder remorse penitence or repentance by the ..... person who patently amenable to reform? well may one exclaim with prof. vrij : "what audacity is involved in these three tasks : too interpret life explain an act, predict the latest inclination of a human mind".28. 'special reasons' we may therefore, say are reasons which are special with reference to the offender, with .....

Dina Bawri Vs. State of Assam

Court : Guwahati

..... ble supreme court was dealing with the case of assassination of rajiv gandhi, the former prime minister of india. the case was under terrorist and disruptive activities act. the special judge after convicting several accused and after giving death sentence submitted the records to the apex court for confirmation of the death sentence. the ..... tried, convicted and sentenced to death or imprisonment for life for murder, nor dealt with according to the same criminal procedure as an adult. the special acts provide for a reformatory procedure for such juvenile offenders or children. 206. according to some indian decisions, the post-murder remorse penitence or repentance by the ..... person who patently amenable to reform? well may one exclaim with prof. vrij : 'what audacity is involved in these three tasks : too interpret life explain an act, predict the latest inclination of a human mind'. 28. 'special reasons' we may therefore, say are reasons which are special with reference to the offender, with .....

Sri Mohibur Rahman Vs. the State of Assam

Court : Guwahati

..... specially indicating the place where the dead body was buried in presence of mohibur can be treated as post-crime conduct relevant under section 8 of the indian evidence act. we have considered the evidence of the five prosecution witnesses on this point and, under no circumstances, we find any reason to disbelieve their version rendered with ..... dead body of urshia but instead of the dead body the articles by which her body was wrapped were found. the provisions of section 27 of the evidence act are based on the view that if a fact is actually discovered in consequence of information given' some guarantee is afforded thereby that the information was true and ..... mohibur rahman. this piece of evidence relating to leading to the discovery of the dead body as observed above is not admissible under section 27 of the indian evidence act, 1872. a statement made by an accused person while in police custody for the purpose of section 27 should be clearly and carefully recorded by the concerned police .....

Dr. Binoy Krishna Mandal Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Guwahati

Reported in : (2003)(1)SLJ25CAT

..... though the very office was transferred alongwith the applicant. admittedly, the transferring authority was the director, icar and the director, in the instant case, mechnically acted on the order of the deputy director general. the relevant aspects were overlooked and the decision making authority plunged into the collateral object, and thus passed the ..... influenced by extraneous considerations which it ought not to have taken into account, then the decision cannot stand. no matter that the statutory body may have acted in good faith; nevertheless the decision will be set aside. that is established by padfield v. minister of agriculture, fisheries and food which is a landmark ..... tripura to serve the public interest and the decision of the icar is not subject to appeal. a proceeding under section 19 of the administrative tribunals act, 1985 is only confined to judicial review concerning the legality of the decision making process. since there is no contravention of the statutory rules, nor .....