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Sardar Inder Singh Vs. Income-tax Officer, C-ward and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147, 148 and 149; Income Tax Act, 1922 - Sections 34(1)

Reported in : [1969]72ITR349(All)

Advocate for Respondent : Gopal Behari, Adv.

Oak, C.J.1. This petition under Article 226 of the Constitution is directed against proceedings for reassessment under Section 147 of the Income-tax Act, 1961 (hereafter referred to as the Act or the 1961 Act), The assessee...

income-tax Officer Vs. Bisheshwar Lal

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 28; Constitution of India - Article 226

Reported in : [1970]76ITR653(All)

Advocate for Respondent : Ashok Gupta, Adv.

W. Broome, J.1. This special appeal is directed against the order of Brijlal Gupta J., dated July 19, 1962, by which he allowed Civil Miscellaneous Writ Petition No. 325 of 1962, and issued a direction to...

Shamsher Bahadur Mirhoutra Vs. Income-tax Officer, Distt. Ii (V), Kanp ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1963]50ITR156(All)

This is a writ petition under article 226 of the Constitution directed against the notice of demand dated March 17, 1955, and the recovery certificates dated December 24, 1956, and August 25, 1958.The facts leading up...

Kiran Bahadur Singh Vs. Harikrishan Mathur and ors.

Court : Allahabad

Subject : Tenancy

Acts : Uttar Pradesh (Temporary) Control of Rent and Eviction Act, 1947 - Sections 3(1)

Reported in : AIR1972All369

Advocate for Respondent : K.C. Agarwal, Adv.

K.B. Asthana, J.1. This is a defendant tenant's appeal from a decree of the appellate Court evicting him from a house in suit and awarding arrears of rent and damages in favour of the plaintiffs landlords....

L. Kunji Lal Gupta Vs. Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(6-A)

Reported in : AIR1964All457

Advocate for Respondent : Gopal Behari, Adv.

M.C. Desai, C.J.1. This is a statement of a case referred to this Court at the assessee's instance by the Income-tax Appellate Tribunal, Allahabad Bench, under Section 66(1) of the Indian Income-tax Act. Tribunal has formulated...

Raghunandan Prasad Mohan Lal, Bareilly Vs. the Income Tax Appellate Tr ...

Court : Allahabad

Subject : Direct Taxation

Acts : Constitution of India - Articles 14, 20, 20(1) and 226; Income Tax Act, 1922 - Sections 28, 52 and 66; Income Tax (Amendment) Act, 1961 - Sections 271 and 297(2)

Reported in : AIR1970All620; [1970]75ITR741(All)

Advocate for Respondent : Gopal Behari, Adv. and ;Standing Counsel

R.L. Gulati, J. 1. This is a petition under Article 226 of the Constitution and the facts giving rise to it are briefly these. 2. The petitioner is a partnership firm which runs a flour, oil...

Madhava Prasad and ors. Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 25A(2)

Reported in : [1970]75ITR599(All)

Advocate for Respondent : Gopal Behari, Adv.

V.G. Oak, C.J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act'). The assessee is a Hindu undivided family, which consisted of Sahu Jagdish Prasad and...

Devendra Prakash Vs. Income-tax Officer

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 16(3) and 35

Reported in : [1969]72ITR151(All)

Advocate for Respondent : Gopal Behari, Adv.

Broome, J. 1. These three special appeals are directed against the judgment of Hon'ble Brijlal Gupta J., dated November 23, 1961, Devendra Prakash v. income-tax Officer [1963] 47 I.T.R. 501 , by which he partly allowed...

Jawahar Lal Mani Ram Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 34, 34(1) and 34(3)

Reported in : [1969]72ITR78(All)

Advocate for Respondent : Gopal Behari, Adv.

Pathak, J. 1. There was a Hindu undivided family which carried on business under the name and style, M/s. Nathuram Jawaharlal. During the assessment proceedings for the assessment years 1946-47, 1947-48, 1948-49 and 1949-50 a claim...

Pt. Hazari Lal, Hatia Kanpur Vs. Income-tax Officer, Dist. Ii (ii)

Court : Allahabad

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 31(3) and 34(3); Constitution of India - Article 226

Reported in : AIR1960All97; [1960]39ITR265(All)

Advocate for Respondent : Gopal Behari, Adv.

ORDER1. The petitioner, Hazari Lal, has invoked the power of this Court under Article 226 of the Constitution for issue of a writ of certiorari to quash a notice issued under Section 34 of the Income...