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Ebadullah Khan Vs. Municipal Board and anr.

Court : Allahabad

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Order 21, Rule 84(1) - Order 47, Rule 1

Reported in : AIR1950All450

Advocate for Respondent : Man Singh, Adv.

ORDERMushtaq Ahmad, J.1. This is an application praying that I should recall by review my order dated 24th January 1949, allowing the revision filed by the opposite party. I have already mentioned the facts of the...

Seth Loonkaran Sethiya and ors. Vs. Mr. Ivan E. John and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 40 and 69

Reported in : AIR1977SC336; (1977)1SCC379; [1977]1SCR853

Jaswant Singh, J.1. These two appeals by certificates granted under Article 133 of the Constitution which are directed against the common judgment and decree dated December 22, 1972 of the High Court at Allahabad in two...

In Re: Income-tax Assessment of Gabdulal Tulsiram, Farrukhabad

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); War Risks (Goods) Insurance Ordinance, 1940 - Sections 12A

Reported in : AIR1953All81; [1952]21ITR330(All)

Advocate for Respondent : Walter Dutt, Adv.

Malik, C.J.1. The following question has been referred to us under Section 66 (1), Income-tax Act :'Whether, in the circumstances of the case and on the facts stated above, the sum of Rs. 11,265 paid by...

Commissioner of Income-tax Vs. Maheshwari Saran Singh

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 4 and 4(1); Uttar Pradesh Encumbered Estates Act - Sections 30

Reported in : AIR1952All119; [1951]19ITR83(All)

Advocate for Respondent : Walter Dutt, Adv.

Malik, C.J. 1. These are two references made under Section 66 (1), Income-tax Act, & though the questions have been differently framed in them, the point raised is the same. The aaseesees had lent money to...

Mohd. Naim Mohd. Alam Vs. the Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 30, 30(2) and 31

Reported in : AIR1952All143; [1951]19ITR58(All)

Advocate for Respondent : Walter Dutt, Adv.

Malik C.J. 1. This is a reference under Section 66(1), Income-tax Act. The following two questions have been referred to us for our opinion:'1. Whether by issue of a notice for hearing, of an appeal the...

M.X. De Nornha and Sons Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 63, 63(1), 63(2), 66, 66(4) and 66(5); General Clauses Act, 1897 - Sections 27; Income Tax Appellate Tribunal Rules, 1947 - Rule 24

Reported in : AIR1952All137; [1950]18ITR928(All)

Advocate for Respondent : Walter Dutt and ;S.C. Das, Advs.

Malik, C.J.1. This is a reference under Section 66(1), Income-tax Act. Two questions, which have been referred to us by the Income-tax Appellate Tribunal, Allahabad Bench, are as follows:'1. Whether, in the circumstances at the case,...

Hari Singh and ors. Vs. Kallu and ors.

Court : Allahabad

Subject : Property

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 107; Transfer of Property Act, 1882 - Sections 54 and 122

Reported in : AIR1952All149

Advocate for Respondent : S.B.L. Gaur and ;Walter Dutt, Advs.

Sapru, J.1. This is a vendee's appeal in a preemption case. The property in the suit is situate in mauza Mathurapur and is admittedly governed by the custom of pre-emption. The case of the plaintiffs was...

Moti Lal Jhun Jhunia Vs. Mool Chand

Court : Allahabad

Subject : Contract

Acts : Sale of Goods Act, 1930 - Sections 23, 23(1), 54 and 54(4)

Reported in : AIR1952All242

Advocate for Respondent : Ambika Prasad, ;Krishna Shankar and ;Walter Dutt, Advs.

Malik, C.J.1. This is a plaintiff's appeal in a suit for damages. The lower Court decreed the plaintiff's suit for Rs. 1,327-8-0. The plaintiff had, however, claimed as damages Rs. 11,872-7 0. This appeal is for...

Municipal Board Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 29, 30, 30(2), 31(1), 35 and 35(4)

Reported in : AIR1952All249; [1951]19ITR21(All)

Advocate for Respondent : Walter Dutt and ;S.C. Das, Advs.

Malik, C.J. 1. In this reference under Section 66(1), Income-tax Act, the following four questions have been referred to this Court :'(1) Whether on the facts stated, the order of the Appellate Assistant Commissioner refusing to...

Mahabir Prasad Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 66(2) and 66(4)

Reported in : AIR1952All271; [1951]20ITR472(All)

Advocate for Respondent : Walter Dutt and ;S.C. Das, Advs.

Malik, C.J. 1. The question referred to us under Section 66 (1), Income-tax Act runs as follows :'1. (a) Whether an order passed by an Appellate Assistant Commissioner refusing to admit an appeal by holding that...