Allahabad Court April 1946 Judgments
Mst. Sarju Bai Vs. Commissioner of Income-tax.
Court: Allahabad
Decided on: Apr-30-1946
Reported in: [1947]15ITR137(All)
BRAUND, J. - We have before us three references by the Income-tax Appellate Tribunal under Section 66 of the Indian Income-tax Act. The three references raise between them two questions and we need not for this purpose distinguish between the three references. It is sufficient to say that the references relate to a lady called Mst. Sarju Bai, who apparently lived at Jhansi and there owned a very considerable area of land situated in the civil station. It is out of her transactions in respect of this property that these questions have arisen in relation to the assessment year 1939-40 and 1940-41. I propose to deal with the two questions quite separately.The first one is a very simple question indeed. In the assessment of the year 1939-40 the Income-tax Officer included as against the assessee a sum of Rs. 365 in respect of interest on arrears of rent due by the assessees agricultural tenants. It is common ground that such interest was charged and was received and the only question is wh...
Tag this Judgment!Sheikh Mohammad Vs. Mt. Rukmina Kunwar and ors.
Court: Allahabad
Decided on: Apr-24-1946
Reported in: AIR1946All506
Iqbal Ahmad, C.J.1. This is an application in revision against an order dated 26-8-1944, passed by the Civil Judge of Azamgarh rejecting ac application under Section 151, Civil P.C., filed by Sheikh Mohammad, the applicant before us and, certain other persons. It appears that Sheikh Mohammad and certain other person filed a suit in the Court of the Civil Judge of Azamgarh on 5-8-1937 against Mt. Rukmina Kuer and others who are some of the opposite parties, in the present revision. The suit was, inter alia, for specific performance of an alleged contract of sale. Prior to the institution, of the suit viz., on 28-10-1936, Rukmina Kuer had filed an application under the Encumbered Estates Act, which application has been, in due course, forwarded by the Collector to a Special Judge. On the date of the suit filed by Sheikh Mohammad and others, the E.E. Act case, consequent on the application of Rukmina Kuer, was pending before the Special Judge and one of the points raised in defence in the...
Tag this Judgment!Hirlal Phoolchand Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-24-1946
Reported in: AIR1948All131
Braund, J.1. This is a case stated under Section 66, Income-tax Act, by the Income-tax Appellate. Tribunal. The facts are extremely simple. The assessees were a joint Hindu family which carried on a family business at Aligarh of publishing and selling books. It dealt, if not exclusively at any rate to some extent, in school and college books and it was its practice to make agreements with authors to produce a book for the assesseea which the assessees in due course would publish.2. What has happened in the present case is that two gentlemen named Gopi Lal Mathur and Anand Narain Mathur were the authors of a school book entitled the 'Hindustani Reader'. This book was published by the assessees and is appears that the Education Department of the United Provinces Government prescribed the book as a text book for use in the provincial schools. This was in or about the year 1937. For these reasons, in the course of the next three years, the sales of the book were substantial and it was clai...
Tag this Judgment!Benoy Ratan Banerji Vs. Commissioner of Income-tax, U. P. C. P. and Be ...
Court: Allahabad
Decided on: Apr-24-1946
Reported in: [1947]15ITR98(All)
This is a reference to us under Section 66 of the Indian Income-tax Act on behalf of an assessee in respect of the assessment on him for the year 1941-42 arising out of the accounting period ending with the 31st March, 1941.The facts are that the assessee is a holder of a certain land in the Gorakhpur district. It appears that on this land there are, and have been for many years, a number of forest trees, khar and wild plants. The Income-tax Officer, in making his assessment in the year in question, included a net sum of Rs. 5,394 in respect of the income derived by the assessee in the accounting year from the sale of timber from his zamindari property. It is out of this assessment that this reference to us has been made.In the statement of the case to us the Tribunal has set out the facts with some care. It has to be borne in mind that the question of law at issue was whether under Section 2 (1) (a) of the Indian Income-tax Act the gain derived by the assessee from the sale of the tim...
Tag this Judgment!Hira Lal Phoolchand Vs. Commissioner of Income-tax C. P., U. P. and Be ...
Court: Allahabad
Decided on: Apr-24-1946
Reported in: [1947]15ITR205(All)
BRAUND, J. - This is a case stated under Section 66 of the Indian Income-tax Act, by the Income-tax Appellate Tribunal. The facts are extremely simple.The assessees were a joint Hindu family which carried on a family business at Aligarh of publishing and selling books. It dealt, if not exclusively, at any rate to some extent, in school and college books and it was its practice to make agreements with authors to produce a book for the assessees which the assessees, in due course, would publish.What has happened in the present case is that two gentlemen named Gopi Lal Mathur and Anand Narain Mathur were the authors of a school book entitled the 'Hindustani Reader.' This book was published by the assessees and it appears that the Education Department of the United Provinces Government prescribed the book as a text-book for use in the provincial schools. This was in or about the year 1937. For these reasons in the course of the next three years, the sales of the book were substantial and i...
Tag this Judgment!Gopi Mohan and Sons Vs. Commissioner of Income-tax, U. P. and C. P.
Court: Allahabad
Decided on: Apr-24-1946
Reported in: [1947]15ITR220(All)
This is a reference made by the Income-tax Appellate Tribunal on a case stated by it under Section 66 (1) of the Income-tax Act. The facts are very short and may be stated thus :-A certain Hindu undivided family which was assessed in respect of its income from property became divided in the previous year relevant to the assessment year 1941-42. The Income-tax Officer made an enquiry into the fact of partition in accordance with the provisions of Section 25A of the Income-tax Act and he held that there was a partition in the family as from January 31, 1941. Thereupon an application was made by Mangli Prasad, one of the separated members of the family claiming relief under Section 25 (3) of the Income-tax Act. This application was rejected by the Income-tax Officer and that order was affirmed both by the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal. It is not disputed that the Hindu undivided family was assessed under the Indian Income-tax Act of 1918, but it mu...
Tag this Judgment!Commissioner of Income-tax C. P. and U. P. Vs. Shri Thakurji Lakshmi N ...
Court: Allahabad
Decided on: Apr-18-1946
Reported in: [1947]15ITR215(All)
This is a reference under Section 66 (1) of the Indian Income-tax Act by which the following question of law has been referred to this Court for decision :-'Whether, in the circumstances of the case, the Thakurji Lakshmi Nathji Trust, Cawnpore, is a public religious trust and as such whether the income derived by the trust is exempt from tax under Section 4 (3) (i) of the Income-tax Act ?'This question has arisen in connection with three assessment years, namely, 1939-40, 1940-41 and 1941-42. It appears that there is an idol Sri Thakurji Lakshmi Nathji installed in the temple at Jhunjhnu in the Jaipur State. It was discovered that considerable income was earned in the name of this idol by the firm known as 'Ram Bilas Rai Chiranji Lal'. On an inquiry, the Income-tax Officer found that on February 1, 1919, the members of a Hindu family created an endowment in favour of the said idol and dedicated considerable movable and immovable properties to that idol. It was laid down in the deed of ...
Tag this Judgment!Nand Ram Chhotey Lal Vs. Commissioner of Income-tax, U. P. and C. P.
Court: Allahabad
Decided on: Apr-17-1946
Reported in: [1947]15ITR121(All)
Mr. Gupta on behalf of the department takes a preliminary objection, being in effect that, although the application itself in this case was filed within the six months provided by sub-section (2) of Section 66, it was not until much later supported by the affidavit which is required by our own rules. He claims, therefore, was not application at all.There is to our minds nothing in this point. All the Act requires is that an application should be made. An application was made in this case. Superimposed on that is a provision of our own rules (but not a provision of the Act) that an application shall be supported by an affidavit. But even in our own rules there is not a syllable suggested that the affidavit must necessarily be simultaneous with application. It may have been so intended; but it certainly has not been so stated by the rules. Even if it clear requirement of the Act that the application was required to be filed within the period of six months nothing being mentioned at all a...
Tag this Judgment!R. B. Seth Ganga Sagar Vs. Income-tax, Appellate Tribunal.
Court: Allahabad
Decided on: Apr-15-1946
Reported in: [1947]15ITR16(All)
This is an application made under Section 66 (2) of the Indian Income-tax Act by one Rai Bahadur Seth Ganga Sagar Jatia praying that the Income-tax Appellate Tribunal be directed to state the case and to refer certain questions of law arising our of its order. During the pendency of this application in this Court, Rai Bahadur Seth Ganga Sagar Jatia died and his widow, Shrimati Indermani Jatia has been substituted in his place. The facts giving rise to these reference are very short and maybe stated as follows :-The original applicant, who was the assessee, carried on money-lending and other businesses. The assessment year with which this reference is concerned is 1941-42 and the year of account is from Diwali Sambat, 1996, to Diwali Sambat, 1997, corresponding to November, 1939, to October, 1940. It appears that a sum of Rs. 1,73,197 was, at one time, due to the assessee from Messrs. Hargobind Rai Madanlal of Calcutta. In the course of the assessment, the assessee claimed a deduction o...
Tag this Judgment!Mt. Banno Begam Vs. Inayat HusaIn and anr.
Court: Allahabad
Decided on: Apr-11-1946
Reported in: AIR1948All34
Sinha, J.1. This is a plaintiff's appeal arising out of a suit for dissolution of marriage. The plaintiff, Mt. Banno Begam, is a young Mohammedan girl. On 12-10-1943, she brought a suit in the Court of the Munsif of Moradabad for the dissolution of her marriage, on, the allegation that she was a minor when she was married on 20th December 1942, and, by reason of the fact that her husband was a man of loose morals and had charged her with adultery, she was exercising her option of dissolution. She also said that the marriage, though formally performed, had not been consummated.2. The defence, generally, was a denial of the plaintiff's plea of minority on the date of the marriage, of the charge of immorality and a further plea that the marriage had been consummated It was also pleaded that the defendant had presented the plaintiff with ornaments worth Rs. 200 at the time of the marriage and that the suit was the outcome of the avarice of her father.3. The learned Munsif held that the pla...
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