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Commissioner of Income-tax Vs. Narang Dairy Products

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 185, 256 and 256(1); ;Partnership Act

Reported in : (1985)49CTR(All)311; [1986]159ITR243(All); [1985]22TAXMAN286(All)

Advocate for Respondent : R.R. Agrawal and ;R.K. Gulati, Advs.

N.D. Ojha, J. 1. The following question has been referred to us by the Income-tax Appellate Tribunal for our opinion :' Whether, on the facts and in the circumstances of the case, the assessee was entitled...

Kanpur Cigarettes Pvt. Ltd. Vs. Collector of Central Excise and ors.

Court : Allahabad

Subject : Excise

Reported in : 1992(38)LC325(Allahabad)

Advocate for Respondent : Sri. Markandey Katju

B.P. Jeevan Reddy, C.J.1. This writ petition is directed against a show cause notice dated 4.4.1986 (as amended on 24.4.1986) issued in the name of the Superintendent (Prev.) Central Excise Kanpur Division-1.2. The show cause notice...

In Re: Hari Nandan Agarwal

Court : Allahabad

Subject : Direct Taxation

Reported in : (1985)49CTR(All)304; [1986]159ITR816(All); [1986]25TAXMAN147(All)

Advocate for Respondent : Sri. Markandey Katju

1. An order of assessment in regard to the assessment year 1981-82 was passed against the petitioner by the Income-tax Officer on March 30, 1983. An appeal was preferred by the petitioner against that to the...

Lakhmir Singh Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Criminal

Reported in : 1987CriLJ421

ORDERV.K. Mehrotra, J.1. Indian Airlines Flight No. 251 was boarded by Lakhmir Singh son of Sri Mahan Singh on Aug. 25, 1985 at Kathmandu in Nepal. Little did he realise what lay in store for him....

Commissioner of Income-tax Vs. Onkar Saran and Brothers

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 171

Reported in : [1991]188ITR320(All)

Advocate for Respondent : S.P. Gupta, Adv.

B.P. Jeevan Reddy, C.J.1. The Income-tax Appellate Tribunal, Delhi, has stated the following two questions under Section 256(2) of the Income-tax Act, 1961 :'(i) Whether the assessee's claim for a partial partition of the immovable properties...

K.N. Agrawal Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263

Reported in : (1991)100CTR(All)170; [1991]189ITR769b(All)

Advocate for Respondent : Markandey Katju, Adv.

B.P. Jeevan Reddy, C.J.1. This writ petition (No. 387 of 1980) is directed against a show-cause notice issued by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961, calling upon the petitioner to...

Modi Charitable Fund Society and anr. Vs. Income-tax Officer and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 139, 139(1), 139(4A), 147 and 148; indian Income Tax Act, 1922 - Sections 4(3) and 22(1); Constitution of India - Article 226

Reported in : (1983)36CTR(All)81; [1983]142ITR818(All)

Advocate for Respondent : Markandey Katju, Adv.

Rastogi, J.1. By this petition under Article 226 of the Constitution the petitioners, M/s. Modi Charitable Fund Society, Modinagar, U.P. (hereafter' the petitioner society '), and Sri Ashok Vashisht, one of the members of the society,...

Pramod Kumar Rakesh Kumar and Co., Vs. Income-tax Officer and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147; ;Constitution of India - Article 226

Reported in : [1990]186ITR637(All)

B.P. Jeevan Reddy, C.J.1. These four writ petitions can be considered and disposed of together. For the sake of convenience, we shall take up the facts of Civil Miscellaneous Writ Petition No. 1396 of 1989, as...

Commissioner of Wealth-tax Vs. Umrao Lal

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1)

Reported in : [1989]180ITR403(All)

K.C. Agrawal, Actg. C.J.1. This reference application has been filed by the Commissioner of Wealth-tax against the judgment of the Income-tax Appellate Tribunal deciding the reference against the Department and in favour of the assessee. The...

Hari Prasad Vs. Tax Recovery Commissioner and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 23(4) and 46(2); Revenue Recovery Act

Reported in : (1983)32CTR(All)183; [1984]145ITR48(All)

Advocate for Respondent : M. Katju, Adv.

Rastogi, J. 1. By means of this petition under Article 226 of the Constitution, the petitioner, Hari Prasad, challenges the recovery proceedings taken against him for recovery of certain income-tax dues for the assessment years 1943-44...