Advanced Search Results

Jan Daood and Co. Vs. Income-tax Officer, B-ward and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1) and 184(7); Taxation Laws (Amendment) Act, 1970

Reported in : (1977)6CTR(All)130; [1988]113ITR772(All)

Advocate for Appellant : Yogesh Agarwal and ;K.B. Jindal, Advs.

Chandrashekhar, J. 1. In this petition under Article 226 of the Constitution, the petitioner has prayed for quashing the order of the Income-tax Officer, B Ward, Moradabad, refusing to continue registration of the petitioner-firm for the...

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Advocate for Appellant : K.B. Jindal, ;H.S. Jain, ;V.R. Singh, ;Nirmal Tiwari, ;Umapati Rai, ;Vimal Kumar, ;Vireshwar Nath, ;B.B. Chauhan, ;K.B. Sinha and ;Km. Vishwa Mohini, Advs.

A.K. Yog, J. (Backdrop)1. These six petitions give rise to the controversy pertaining to duties and obligation of 'Local-Bodies' (as part of local self Government) to ensure 'water-supply', within their area, for which said authorities are...

Shital Prasad Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 271(1), 273A, 273A(1) and 273A(4); Constitution of India - Article 226

Reported in : (1986)53CTR(All)247; [1986]161ITR259(All)

Advocate for Appellant : K.B. Jindal, Adv.

S.C. Mathur, J.1. By our short order dated November 29, 1984, we had allowed this petition and quashed the orders dated February 13, 1979, and February 19, 1981, annexures 3 and 10, respectively, passed by the...

Jan Daood and Co Vs. Income-tax Officer, B-ward, Moradabad, and Anothe ...

Court : Allahabad

Subject : Direct Taxation

Reported in : [1978]113ITR772(All)

Advocate for Appellant : Shri. K. B. Jindal

CHANDRASHEKHAR J. - In this petition under article 226 of the constitution, the petitioner has prayed for quashing the order of the Income-tax Officer, B ward, Moradabad, refusing to continue registration of the petitioner-firm for the...

Smt. Sheila Prasad Vs. Controller of Estate Duty

Court : Allahabad

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 2(16), 5(1), 119, 143(3), 144, 159, 226(2) and 264(1)

Reported in : (1983)33CTR(All)224; [1983]142ITR315(All)

Advocate for Appellant : K.B. Jindal, Adv.

H.N. Seth, J. 1. At the instance of the accountable person, Smt. Sheila Prasad, the Income-tax Appellate Tribunal, Allahabad, has made thisreference soliciting the opinion of this court on the following question of law : 'Whether,...

Commissioner of Income-tax Vs. Nandlal Cold Storage and Kotiwal Cold S ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A(2)

Reported in : [1993]199ITR327(All)

Advocate for Appellant : K.B. Jindal, Adv.

A.N. Verma, J.1. These three income-tax references are being disposed of by a common order as the question referred for the opinion of this court is identical. The question referred at the instance of the Revenue...

U.P. Rajya Vidyut Utpadan Nigam Ltd. and U.P. State Sugar Corporation ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 139(9), 142, 144 and 148; Companies Act, 1956 - Sections 619

Reported in : (1993)114CTR(All)115; [1993]202ITR93(All)

Advocate for Appellant : K.B. Jindal, Adv.

S.N. Sahay, J.1. Since a common question of law has been raised in both the writ petitions, they are being disposed of by a common judgment.2. In Writ Petition No. 3094(MB) of 1991, it will appear...

Azimullah Mohd. Mushtaq Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 148 and 271(1)

Reported in : [1993]202ITR405(All)

Advocate for Appellant : K.B. Jindal, Adv.

S.N. Sahay, J.1. This reference has been made by the Income-tax Appellate Tribunal under Section 256(2) of the Income-tax Act, 1961, in pursuance of the order of this court dated May 5, 1988. The questions which...

indo-gulf Fertilizers and Chemicals Corporation Ltd. Vs. Union of Indi ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 32A, 143(1), 143(1A) and 271(1); Constitution of India - Article 226

Reported in : (1992)103CTR(All)25; [1992]195ITR485(All)

Advocate for Appellant : K.B. Jindal and ;Umesh Chandra, Advs.

Brijesh Kumar, J.1. The petitioner is aggrieved by order dated February 8, 1991, by which adjustments have been made in the return under Section 143(1)(a) of the Income-tax Act (hereinafter referred to as 'the Act'), and...

Raj Kishore Prasad Vs. Income-tax Officer

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 240, 244 and 263; Constitution of India - Article 226

Reported in : (1990)88CTR(All)152; [1992]195ITR438(All)

Advocate for Appellant : K.B. Jindal, Adv.

Virendra Kumar, J. 1. The petitioner has filed this writ petition claiming different amounts by way of refund and interest besides costs. In the course of his arguments, learned counsel for the petitioner pressed only the...