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Commissioner of Income-tax Vs. Anand Kumar Bindal

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 199; Income Tax Rules, 1962 - Rule 30A; Income Tax Act, 1922; Companies Act, 1956 - Sections 108

Reported in : [1974]96ITR44(All)

Advocate for Appellant : R.R. Misra, Adv.

Gulati, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the Commissioner of Income-tax, U. P., Kanpur. 2. The statement of...

Commissioner of Wealth-tax and ors. Vs. Padampat Singhania

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Indian Income Tax Act, 1922 - Sections 34(1B)

Reported in : [1972]84ITR799(All)

Advocate for Appellant : R.R. Misra, Adv.

Dwivedi, J. 1. This is a reference under the Wealth-tax Act by the Income-tax Appellate Tribunal, Allahabad Circle, Allahabad, at the instance of the Commissioner of Wealth-tax, Lucknow. Along with the statement of the case the...

income-tax Officer Vs. Ram Prasad Harish Chandra (by Legal Representat ...

Court : Allahabad

Subject : Direct Taxation

Acts : Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Order 57, Rule 1

Reported in : [1971]82ITR397(All)

Advocate for Appellant : B.L. Gupta and ;R.R. Misra, Advs.

Dwivedi, J.1. The respondent, Ram Prasad Harish Chandra, was assessed to tax in the status of a Hindu undivided family for the assessment year 1944-45 on an income of Rs. 73,783. Subsequently, two other persons, Dr....

Kunstocom Electronics (i) Pvt. Ltd. Vs. Gilt Pack Ltd. and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 245 and 482; Indian Penal Code (IPC), 1860 - Sections 415 and 420

Reported in : AIR2002SC739; 2002(1)ALD(Cri)421; 2002(1)ALT(Cri)237; 2002CriLJ1012; 2002(1)Crimes275(SC); JT2002(1)SC268; 2002(2)MPHT5; 2002(1)SCALE323; (2002)2SCC383; [2002]1SCR435

Advocate for Appellant : Shanti Bhushan, Sr. Adv.,; Vinay Garg,; Deepam Garg and;

P.Venkatarama Reddi, J.Leave granted and the appeal heard on merits.The respondent herein filed a private complaint in the court of Chief Judicial Magistrate, Indore, alleging that the appellant committed an offence of cheating in relation to...

Pratappur Sugar and Industries Ltd. Vs. Assistant Collector

Court : Allahabad

Subject : Excise

Reported in : 1991(33)ECC287; 1991LC34(Allahabad); 1992(58)ELT452(All)

ORDERR.R. Misra, J.1. Learned counsel for the parties have been heard.2. The petitioner is a company doing the business of manufacture and sale of sugar. During the course of production of sugar the petitioner obtains molasses...

Nirmal Engineering Works Vs. Commissioner, Sales Tax

Court : Allahabad

Subject : Sales Tax

Reported in : [1989]74STC199(All)

R.R. Misra, J.1. I have heard the learned counsel for the assessee. Pursuant to an order dated 19th August, 1982 passed by the High Court, the Tribunal had heard the appeal afresh. The claim of the...

Benares State Bank Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256

Reported in : [1992]198ITR764(All)

R.R. Misra, J.1. We have heard Sri V. B. Upadhya, senior advocate.2. This application under Section 256(2) of the Income-tax Act, 1961, is in regard to the assessment year 1980-81. At the outset, it may be...

Shri Ram Arora Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 13

Reported in : [1971]80ITR78(All)

Advocate for Appellant : U.S. Awasthi and ;Ashok Gupta, Advs.

V.G. Oak, C.J.1. This is a reference under Section 66 of the Indian Income-tax Act, 1922 (hereafter referred to as the Act). Shri Ram Arora is the assessee. He has been assessed as an individual for...

New Kashmir and Oriental Transport Co. (Private) Ltd. Vs. Commissioner ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131, 132 and 132(14)

Reported in : [1973]92ITR334(All)

Advocate for Appellant : K.L. Grover, Adv.

R.L. Gulati, J.1. This is a petition under Article 226 of the Constitution arising out of a proceeding for search and seizure of the account books of the petitioner under Section 132 of the Income-tax Act,...

K.C. Srivastava Vs. Controller of Estate Duty

Court : Allahabad

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 22

Reported in : [1979]117ITR221(All)

Advocate for Appellant : Benarsi Dass and ;Shanti Bhushan, Advs.

K.C. Agrawal, J. 1. This is a reference under Section 64(1) of the E.D. Act, 1953 (Act 34 of 1953) (hereinafter referred to as 'the Act'), made by the Income-tax Appellate Tribunal, Delhi Bench 'C'. The...