9911796707
TMI Blog1985 (8) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution of India. He pointed out that portion of the assessee's business activities were in Police Bazar, a part of the Shillong town, which according to the ITO was outside of the tribal area. The contention of the assessee on the other hand, was that all the business activities etc. Were conducted, controlled and managed from his place of business and residence at Laban which is admittedly within the specified area. 3. Amongst other things, the assessee has income from transport business. The assessee hired trucks and carried goods of the Executive Engineer, Cherapunji (Megalaya) to Gauhati. The ITO was of the view that a portion of such business activity being relatable to area outside of the tribal area would not be available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the file. The contention of the assessee is that the AAC was justified in allowing the claim of the assessee, particularly, in view of the decision of the Hon'ble Gauhati High Court in the case of I.C. Chakraborty vs. Khasi Hills District Council AIR 1984 Gauhati, 92 (FB) in which the provisions of cl. 20 was dealt with and it was held that the inclusion of certain areas of Shillong was only for the purpose of functioning or jurisdiction of the District Counsel, but for other the purposes, entire area remains tribal. 8. The ld. departmental representative strongly supports the points made out by the ITO in the assessment orders. It is urged that the order of the AAC may be reversed and those of the ITO may be restored. 9. I have exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the transport business of the assessee. The ITO's case is that the assessee performed the service and carried business activity outside the tribal area as the assessee's trucks plied from Cherapunji to Gauhati. But the contention of the assessee is that the assessee's business was controlled and managed from his residence at Laban, Shiliong and the contract etc. were made there and collection was also effected within the tribal area and not at Gauhati. The assessee's ld. counsel reled on the ratio of the decision of the Hon'ble Supreme Court in the case reported in Shoorji Vallabh Das Co. vs. CIT (1960) 39 ITR 774 (SC). 12. I have heard both the sides and having regard to the facts of the case and the rival contentions and keeping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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