Court : Guwahati
..... not be undergone. the supreme court did not advert to the provision for minimum sentence incorporated in the act by the amending act of 1976. the supreme court in this decision has not declared the law or laid down any principle of law or precedent which is binding on the high courts or subordinate courts. the high court cannot reduce ..... has therefore no power to reduce the sentence of imprisonment or not to impose sentence of imprisonment as it could do under the provision as it stood before the amending act 34 of 1976.20. learned counsel for the revision petitioners relied on the decision in braham dass v. state of himachal pradesh, : 1988crilj1816 , where the supreme ..... 476). these decisions do not declare the law or lay down any principle of law binding as a precedent. dealing with the plea for lecience in regard to sentence, the supreme court in state of u.p. v. hanif, : 1992crilj1429 , observed (para 6) :-'in view of the fact that after amending act 34 of 1976 the sentence imposed by .....
Tag this Judgment!Court : Guwahati
..... the assessment order dated 18th july, 1962, is concerned. it is admitted by both sides that the new act is applicable to the assessment of 1961-62 and the new section 263 has taken the place of section 33b. the law has been amended and section 263(3) now clearly provides an answer to this question, and may be read: '263. ..... ordinary place of residence or office, a service by hanging(?) cannot be considered as a valid or sufficient service in law. mr. bhattacharjee has drawn our attention to order 5, rule 17, of the code of civil procedure, as amended in assam, and may be read:' order 5, rule 17.--procedure when defendant refuses to accept service, or cannot ..... to exercise their discretion in remanding the case, a power which undoubtedly the tribunal has under section 33(4) of the old act. there can be no obligation to exercise this power and no objection in law can be taken if the tribunal refuses to exercise the discretion in remanding the case to the authority below. the tribunal has also .....
Tag this Judgment!Court : Guwahati
..... ltd.). the constitution does not contain any prohibition against double taxation even if it be assumed that such a taxation is involved in the case of a firm and its partners after the amendment of section 23(5) by the act of 1956. nor is there any other enactment which interdicts such taxation. it is true that section 3 is the general charging ..... to accept it. in a case of reasonable doubt, the construction most beneficial to the taxpayer is to be adopted.'so it is clear enough that only one tax law would be applicable and not both. by virtue of clause (i) to article 371f, it would be clear that only the sikkim regulations on income-tax would be ..... , on the same income, two types of income taxes. the supreme court has observed in lakshmipat singhania v. cit : [1969]72itr291(sc) , 'it is a fundamental rule of law of taxation that, unless otherwise expressly provided, income cannot be taxed twice.' the patna high court in the case of tata iron & steel co. ltd. v. union of india : [1970] .....
Tag this Judgment!Court : Guwahati
..... after deduction of rs. 7,000 under section 80l came to rs. 4,990 and the same being less than the maximum amount not chargeable to income-tax escaped from taxation and the income of the said minor, as individual, came to rs. 21,140 after deduction of rs. 29 under section 80l got deduction under section 80l more than ..... that in the instant case since there was no omission in disclosing any material facts the question of exercising the jurisdiction for reopening the assessment cannot, therefore, be sustained in law. 13. mr. g.k. joshi, learned advocate appearing on behalf of the revenue, assisted by mr. u. bhuyan, on the other hand, submitted that in the instant case ..... disclose fully and truly all material facts necessary for the assessment year. mr. joshi further submitted that the authority at all relevant times acted lawfully and, therefore, the question of interference by this court at this stage does not arise. 14. the power conferred under section 147 is no doubt very wide. but at .....
Tag this Judgment!Court : Guwahati
..... the section. to this limited extent, the action of the income-tax officer in starting proceedings in respect of income escaping assessment is open to challenge in a court of law (see observations of this court in the cases of calcutta discount co. ltd. v. income-tax officer : [1961]41itr191(sc) and s. narayanappa v. commissioner of ..... in issuing the notices under section 148 of the act there was compliance with sub-section (2) of section 148 of the act as well as there was compliance of clause (a) of section 147 of the act and that the two notices issued under section 148 were valid in law. the proceedings initiated by these two notices cannot ..... act and that being the position the notices under section 148 were incompetent and as such the two assessment proceedings were void ab initio and consequently the assessment orders passed in such void proceedings are nullities; (ii) the addition of the sum of rs. 29,041.08 as income from undisclosed sources in the assessment year 1964-65 is bad in law .....
Tag this Judgment!Court : Guwahati
..... by a court-martial; and (iii) offences of murder and culpable homicide not amounting to murder or rape committed by a person subject to the army act against a person not subject to the military law. subject to the three exceptions as indicated hereinbefore, these offences are not triable by court-martial, but are triable only by ordinary criminal courts.34. in ..... criminal courts and court-martial (adjustment of jurisdiction) rules, 1952, keeping in tune the changes, which were introduced by the code of criminal procedure, 1973, these rules too underwent amendment and the amended rules are called the criminal courts and court-martial (adjustment of jurisdiction) rules, 1978, (in short, 'adjustment of jurisdiction rules'). for the sake of better understanding, the adjustment of .....
Tag this Judgment!Court : Guwahati
..... to include within its sweep all persons preferring an appeal, the said provision could have been suitably worded, which has not been done. the w.c. act has undergone several amendments since its inception, but without any change in the language of the third proviso to section 30. it is, therefore, but natural to infer and conclude ..... is yet another way of looking into the present controversy. an appeal may be preferred under section 30 of the w.c. act only if it involves a substantial question of law. a substantial question of law may not always be limited and stand equal to a defence available to the 'employer'. for instance, in a case where the ..... differences in their defences as well as liabilities, the 'insurer' cannot be understood to fit into the shoes of the 'insured' (i.e., 'employer') as a general rule of law and, therefore, the argument that the 'insurer' always and invariably steps into the shoes of the 'insured' (i.e. 'employer') does not appear to be correct. logically, .....
Tag this Judgment!Court : Guwahati
..... , penalty or interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act, 1958 (18 of 1958),-- (a) which is outstanding on the valuation date and is ..... corporations rather than to impose any burden on them to which they were not previously subject. therefore, we reject the argument canvassed by shri choudhury on the authority of the amended definition of the expression ' company '. 20. the point at issue is not res integra. we have a full bench decision of the kerala high court in the ..... he is satisfied that it is necessary so to do, extend the date for the delivery of the return under this section.' '15. return after due date and amendment of return.--if any person has not furnished a return within the time allowed under section 14, or having furnished a return under that section discovers any omission or a .....
Tag this Judgment!Court : Guwahati
..... to arm the income-tax officer for making a roving and fishing inquiry for finding out materials for reopening or revising a completed assessment. the same is not permissible in law. in this connection, i refer to three decisions reported in brig. b. lall v. wto of the rajasthan high court; smt. amala das v. cit of the ..... stated that pendency of an assessment including reassessment is a sine qua non for giving jurisdiction to the assessing officer to make a reference under section 55a of the act. section 55a has no relevance and cannot be applied after the assessment is completed and before the reassessment has commenced that is to consider the question whether the ..... income-tax officer to challenge the same except an opinion of a valuer and that is not permissible in law.14. the court is satisfied that the present notices issued by the income-tax officer under section 148 of the act beyond the period of four years were without jurisdiction and not in compliance with the provisions of sections .....
Tag this Judgment!Court : Guwahati
..... , held those shares in the names of different members of the family. the income-tax officer applying the provisions of section 23a of the indian income-tax act, 1922 (before the amendment in 1955 with which we are concerned), passed an order that the undistributed portion of the distributable income of the company shall be deemed to be distributed, ..... may not be true when the case is a converse one. if an appeal is filed by an individual against his assessment as an individual, by no principle of law it can be assumed that all the other members of the undivided family are appellants. secondly, it is also significant to note that under section 34(3) proviso, ..... effect means an appeal by all its members. the tribunal in the present case has also remarked that the case is a converse case. but the converse proposition of law enunciated by the allahabad high court appears to be equally applicable to the present case. we do not think that the same principle will apply to the present case. .....
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