Court : Guwahati
Reported in : 100ITR159(Gauhati)
..... the issue of notice under section 148. the income-tax officer gave the reasons as follows :'the assessee, m/s. bhadarmal hazarimal, is a partnership-firm, consisting of two partners, shri chandmal agarwalla and shri prahladrai agarwalla. it carried on business in cloth.during the previous year 2014 r. n ..... had escaped assessment for that year.in calcutta discount co. ltd. v. income-tax officer, while considering section 34(1)(a) of the indian income-tax act, 1922, the supreme court has observed as follows :'before we proceed to consider the materials on record to see whether the appellant has succeeded ..... income has been assessed at too low a rate; or(c) where such income has been made the subject of excessive relied under this act or under the indian income-tax act, 1922 (11 of 1922); or(d) where excessive loss or depreciation allowance has been computed.explanation 2. - production before the income ..... return assessment proceedings for the assessment year 1958-59 were completed by the income-tax officer, jorhat, under section 23(5)(a) of the indian income-tax act, 1922, on october 30, 1958. the income-tax officer estimated the income of the petitioner-firm at rs. 22,863. the partners of ..... the discharged hundis again for satisfaction of the respondent.the learned counsel for the petitioner submits that the impugned notice under section 148 of 1961 act is bad in law and without jurisdiction and, therefore, it is liable to be quashed. the learned counsel submits that the present case does .....Tag this Judgment!
Court : Guwahati
..... today.2. the petitioner is one of the partners of m/s das brothers and co. a partnership firm carrying on business at silchar for a number of years. the firm is the selling agent at silchar of indian tobacco company ltd. and of other concerns. the firm is also one of the redistribution stockists of ..... therefore, in exercise of the powers conferred on me under section 3 (2)(a) read with section 3 (1)(a)(iii) of the maintenance of internal security act. 1971 act no. 26 of 19711 i. sri k. s. rao i. a. s. district magistrate. cachar district do hereby direct that the said sri dhirendra chandra das ..... the statute. in such cases, we thinkthe position would be the same as if one of these two grounds was irrelevant for he purpose of the act or was wholly illusory and this would vitiate the detention order as a whole.the same view was taken by the supreme court in motilal jain v. ..... shri dhirendra chandra das, son of late krishna chandra das of silchar town. p. s. silchar. district cachar that with a view to preventing him from acting in a manner prejudicial to the maintenance of supplies and services essential to the community in the district cachar. it is necessary to make the following orders:now ..... of the same date passed under section 3(2)(a) read with section 3 (1)(a)(iii) of the maintenance of internal security act. 1971. (no. 26 of 1971). hereinafter called 'the act and detained under it from the same date. the order may be quoted:whereas i am satisfied with respect to the person known .....Tag this Judgment!