1985 (8) TMI 123

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....re outside of the tribal areas as contemplated by cl. 20 of the Sixth Schedule to 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....

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....in the case of Smt. Margret Rose Ryndem, Shillong etc. copies of which have been placed 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 th....

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.... allowing the assessee an opportunity of being heard. 11. There is another point relating 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....