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Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)165CTR(All)137; [2001]246ITR353(All)

Advocate for Appellant : V.B. Upadhya and Abhinav Upadhya, for the Assessee Shambhu Chopra, for the Revenue

M. C. Agarwal, J.By this petition under article 226 of the Constitution of India, the petitioner challenges the orders dated 17-3-1999, passed by the Designated Authority, i.e., Commissioner (Appeals), Meerut (hereinafter referred to as the respondent...

Juggilal Kamlapat Bankers and anr. Vs. Wealth-tax Officer, C-ward and ...

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 3, 2, 4, 4(1), 4(2), 7, 7(1), 7(2), 7(3), 16A(1), 16A(2), 38A; Wealth Tax Rules, 1957 - Rule 2; Indian Partnership Act, 1932 - Sections 18 and 29; Constitution of India - Article 226

Reported in : [1979]116ITR646(All)

Advocate for Appellant : S.C. Khare and ;V.B. Upadhya, Advs.

Chandrashekhar, C.J.1. In this petition under Article 226 of the Constitution, the petitioners have challenged the reference made by the WTO to the Valuation Officers for valuing certain buildings belonging to petitioner-1 firm. The petitioners have...

M.C. Desai and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : ServiceConstitution

Acts : High Court Judges (Conditions of Service) Act, 1954 - Sections 23 and 24; High Court Judges Rules, 1956 - Rule 2; All India Services (Death-cum-Retirement Benefits) Rules, 1958 - Rules 17(2) and 19(1); Constitution of India - Article 226; High Court Judges (Conditions of Service) (Amendment) Act, 1988

Reported in : AIR1988All283

Advocate for Appellant : Hanuman Upadhya, ;V.K. Upadhya and ;V.B. Upadhya, Advs.

Anshuman Singh, J. 1. This writ petition under Article 226 of the Constitution of India has been filed by the petitioners for issue of writ in the nature of (i) mandamus directing the respondents to compute...

Raj Stores Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184, 185, 186 and 256(1)

Reported in : (1987)65CTR(All)146; [1988]170ITR119(All)

Advocate for Appellant : V.B. Upadhya, Adv.

Om Prakash, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (briefly 'the Act, 1961'), by the Income-tax Appellate Tribunal, Allahabad Bench, which at the instance of the assessee has referred to...

Ravi Electricals Vs. Union of India (Uoi)

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944

Reported in : 1996(82)ELT209(All)

Advocate for Appellant : V.B. Upadhya, Sr. Counsel

ORDER1. Heard Shri V.B. Upadhya, learned Senior Counsel for the petitioner. None appears for the respondents - the Union of India and the Superintendent of Central Excise, Varanasi.2. By this petition, the petitioner seeks a writ...

S.K. Gupta and Co. Vs. Income-tax Officer and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 147, 148 and 154

Reported in : (2001)165CTR(All)565; [2000]246ITR560(All)

Advocate for Appellant : V.B. Upadhya and ;A. Upadhya, Advs.

M.C. Agarwal, J.1. By this petition under Article 226 of the Constitution of India, the petitioner challenges a notice dated March 26, 1998, issued under Section 148 of the Income-tax Act, 1961, for the assessment year...

Lala Laxmipat Singhania Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(40), 154 and 214

Reported in : [1977]110ITR289(All)

Advocate for Appellant : V.B. Upadhya, Adv.

D.M. Chandrashekhar, J. 1. The petitioner is a Hindu undivided family assessed to income-tax. In this petition under article 226 of the Constitution, its grievance is in regard to interest payable to it on advance tax...

Brij Bhushan Lal and Sons Vs. Designated Authority

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 154 and 245; Wealth Tax Act, 1957 - Sections 34A(5); Constitution of India - Article 226; Finance (No. 2) Act, 1998 - Sections 89

Reported in : [2000]246ITR353(All); [2001]114TAXMAN356(All)

Advocate for Appellant : V.B. Upadhya and ;Abhinav Upadhya, Advs.

M.C. Agarwal, J. 1. By this petition under Article 226 of the Constitution of India, the petitioner challenges the orders dated March 17, 1999, passed by the Designated Authority, i.e., Commissioner of Income-tax (Appeals), Meerut (respondent...

Umesh Chandra Saxena (D.) and ors. Vs. Smt. Mohini Bajpai and ors.

Court : Allahabad

Subject : Civil

Acts : Societies Registration Act, 1860 - Sections 3A and 4; Code of Civil Procedure (CPC) , 1908 - Sections 151 - Order 1, Rules 8, 9 and 10 - Order 6, Rule 17 - Order 7, Rule 11 - Order 22, Rule 10; Code of Civil Procedure (CPC) , 1999 - Order 6, Rule 15(4)

Reported in : 2005(4)AWC3863F

Advocate for Appellant : V.B. Upadhya and ;Vipin Saxena, Advs.

Poonam Srivastava, J.1. Heard Sri V.B. Upadhya, senior advocate, assisted by Sri Vipin Saxena, advocate appearing for the revisionists and Sri Ajit Kumar, advocate has accepted notice on behalf of the respondent Nos. 1 to 5....

Sir Padampat Singhania and ors. Vs. Commissioner of Gift-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1) and 16(1); ;Income Tax Act, 1961 - Sections 147

Reported in : (1988)68CTR(All)87; [1988]172ITR292(All); [1988]37TAXMAN1(All)

Advocate for Appellant : V.B. Upadhya, Adv.

R.K. Gulati, J.1. By a consolidated reference at the instance of Sir Padampat Singhania (HUF), Lakshmi Pat Singhania (HUF) and Kailash Pat Singhania (HUF), the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following two...