Allahabad Court February 1953 Judgments
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Mithoo Lal Tek Chand Vs. Commr. of Income-tax, United Provinces, Luckn ...
Court: Allahabad
Decided on: Feb-05-1953
Reported in: AIR1953All701; [1953]23ITR494(All)
Malik, C.J.1. This reference arises out of three cases, two of them relate to income-tax assessment for the years 1943-44 and 1946-47 and the third to excess profits tax assessment for the year 1946-17. The assessee is a Hindu undivided family which carries on business in grain, cloth, commission agency, speculation etc. The method of accounting, as given in the assessment orders, is mercantile. The relevant account period for the assessment year 1943-44 was from 20-10-1941 to 8-11-1942. The Income-tax Officer found a cash deposit of Rs. 5,000/- in the capital account of the assessee in the name of Surajmal Suraj Bam entered on 25-10-1941. When he asked the assessee from where this amount had come the assessee stated that it was a part of the amount unspent out of the withdrawal of Rs. 30,000/- on 18-7-1940. For the assessment year 1946-47 the relevant account year was from 17-10-1944 to 4-11-1945. On the first day i.e. 17-10-1944, there were three credit entries in the capital account...
Raghubar Dayal Vs. State
Court: Allahabad
Decided on: Feb-04-1953
Reported in: AIR1953All691
ORDERMukerji, J. 1. This application in revision came before me on 22-12-1952 when it was argued by Mr. Chaturvedi on behalf of the applicant at some length. The case was adjourned to this date at the request of Mr. Chaturvedi, because during the course of argument it appeared that it was necessary to consider certain provisions of the Essential Supplies Act and a particular control order and some provisions of the Sale of Goods Act a little more carefully.2. The facts, which have given rise to this revision, lie within a very narrow compass and are admitted on both sides. On 28-4-1951, the applicant purchased 19 maunds and 30 seers of gram from one Mr. L. P. Garg, a Magistrate of the first class, for a sum of Rs. 308/6/- the gram having been purchased at the rate of Rs. 16/3/6 per maund. The controlled rate at which gram could have been sold in April 1951 in that area was Rs. 12/- per maund. Therefore, the purchase, which had been made by the applicant, was at a much higher price than...
Singh Engineering Works, Kanpur Vs. Commr. of Income-tax, United Provi ...
Court: Allahabad
Decided on: Feb-04-1953
Reported in: AIR1953All735; [1953]24ITR93(All)
Malik, C.J.1. This is a reference under Section 66 (1) of the Income-tax Act. The following three questions have been referred to this Court for our decision :'Q. 1. Whether effect of an order passed by the Appellate Assistant Commissioner under Sub-clause (b) of Sub-section (3) of Section 31 of the I. T. Act setting aside the original assessment is; to set aside the entire assessment proceedings that had taken place before the Income-tax Officer and when the Income-tax Officer re-starts the assessment, he is bound to start, afresh all the proceedings under the Income-tax Act from the stage of filing of the return and to treat all the evidence existing, on the original assessment as non-existent? Q. 2. Whether, in the circumstances set forth in question No. 1, the notice issued by the Income-tax Officer in the first assessment proceedings calling upon the appellant to explain certain cash credits in his accounts ceases to be operative for the re-assessment which has been decided to be ...
Sukhnandan Lal and ors. Vs. Musammat Raj Kali and ors.
Court: Allahabad
Decided on: Feb-03-1953
Reported in: AIR1954All462
Raghubar Dayal, J. 1. On 19-3-1938, a preliminary decree for sale was passed in favour of Sukhnandan Lal and others mortgagees on the basis of a mortgage deed executed by Chhottan Lal in their favour in 1928 with respect to zamindari property and houses. The decree was against Chhottan Lal, Mohammad Akram Khan, Mohammad Azam Khan and Mohammad Umar Khan subsequent transferees from Chhottan Lal & Srimati Chhajia who had a subsequent mortgage and a deed of further charge over the mortgaged property. Chhottan Lal died on 12-5-1949, and Srimati Chhajia on 1-9-1938. Their legal representatives were duly brought on the record. 2. Azam Khan and Umar Khan, two of the judgment-debtors, appealed against that decree in November 1936. The appeal was dismissed on 27-10-1942. 3. During the pendency of the suit Chhottan Lal applied under Section 4 of the Encumbered Estates Act on 29-10-1936. He did not mention the debt under this mortgage or decree in his written statement under Section 3 of the Encum...
Ram Lal and ors. Vs. Ram NaraIn and ors.
Court: Allahabad
Decided on: Feb-03-1953
Reported in: AIR1953All467
Chaturvedi, J. 1. This second appeal arises out of a suit for possession brought by the appellants against the respondents for possession of certain share situate in mahal Gaya Din village Bitwa Gadan Khera in the district of Unnao.2. The facts which gave rise to this suit are briefly narrated below :Ram Narain, respondent 1, obtained a decree for profits against the three appellants and one Din Dayal from the Court of the Sub-Divisional Officer, Hasanganj, on 26-10-1936. An application for execution of the decree was presented to that Court in August 1939. The execution case was ultimately transferred to the Court of the Sale Officer on 27-3-1940, and all the papers relating to the execution were sent to that officer.3. On 13-10-1941, the application for execution was dismissed for default by the Sale Officer., who then returned the papers to the Sub-Divisional Officer, Hasanganj. An application was made by the decree-holders for restoration of the execution case and the Sale Officer ...
Mohammad Shafi Vs. State and ors.
Court: Allahabad
Decided on: Feb-03-1953
Reported in: AIR1953All667
Mukerji, J.1. This is an application by Mohatnmad Shafi who was a complainant in a criminal case. This case, which was filed by him before a Magistrate, was under Sections 379/147/504/ 503, I. P. C. against the opposite parties. During the course of the trial, the complainant examined himself and after his examination was over --both examination and cross-examination -- it appeared that some documents which were relevant to this case had nob been produced by him, nor had they been proved. Consequently an application was moved on his behalf on 2-12-1950, seeking permission to put in the documents and to prove those documents by oral evidence. In this application it was stated that the complainant should be called Under Section 540, Criminal P. C. for the aforesaid purpose. Objection was made on behalf of the accused to this request by the complainant. The learned Magistrate disposed of the application and the objection on 28-12-1950 in the following words :'I have heard the objection by...
Deputy Commissioner Kheri Vs. Kamta Prasad and ors.
Court: Allahabad
Decided on: Feb-02-1953
Reported in: AIR1954All101
Mukerji, J.1. These are five connected execution first appeals. All the five appeals have been preferred by the decree-holders and the judgment-debtors are the respondents in all the five appeals. The point for determination in these appeals is the same. Consequently we propose to decide all the appeals by this common judgment.2. The facts giving rise to these appeals briefly put are these : On 22-12-1932, a decree was passed on a compromise in favour of the appellants, Ahmadi Begam and Muzaffar Husain against six judgment-debtors namely, 1, Rup Kuer, 2. Kamta Prasad, 3. Ambika Prasad, 4. Sunder Lal 5. Kashi Prasad and 6. Beni Madho. The compromise decree was in respect of a debt due under mortgage deed dated 16-9-1919. The main terms of the compromise decree were (1) that the entire money would be payable in twelve equal instalments--the instalments were to be paid annually, the first being payable in December 1933. The second term of the compromise was that in default of two consecut...
Beni Chand Vs. the District Magistrate, Banda and anr.
Court: Allahabad
Decided on: Feb-02-1953
Reported in: AIR1953All476
Agarwala, J. 1. This is a petition under Article 226 of the Constitution praying that the order of, suspension of the licences for holding fire-arms passed by the District Magistrate of Banda be quashed and the District Magistrate of Banda may be directed to refrain from giving effect to the order. The facts shortly stated are these. 2. The petitioner belongs to a well-known family of Banda, his ancestors having served as treasurers to the Nawab of Banda and later as the first treasurer to the British Government. He was the senior Vice-Chairman of the Banda District Board and also of the Banda Municipal Board. He was also a Special Magistrate and Extra Assistant Recruiting Officer of the district of Banda during the two world wars and was also one of the premier landlords of Banda. As a reward of the services rendered by him, he was awarded a revolver as a 'sword of honour' in the Durbar of 1918. Originally he was exempted from the operation of the Arms Act, but after the enforcement o...
Maheshwari Devi Jute Mills, Kanpur Vs. Commissioner of Income-tax, U.P ...
Court: Allahabad
Decided on: Feb-02-1953
Reported in: AIR1953All617; [1953]23ITR348(All)
Malik, C.J.1. This is a reference under Section 21, Excess Profits Tax Act read with Section 66(1), Income-tax Act.2. The assessee is the Maheshwari Devi Jute Mills Limited, Kanpur. The assessee claimed that, in the relevant account period, it had paid a salary of Rs, 28,850/- to one Lala Hari Shankar Bagla who had been appointed along with Munna Lal Khetan as joint general manager of the company. The assessee, therefore, claimed a deduction of this amount from its assessable income which contention, however, was overruled by the Income-tax Appellate Tribunal. On an application made by the assessee, the following question has been referred to this Court for our decision:'Q. Whether, in the circumstances of the case, the salary paid to Lala Hari Shankar Bagla amounting to Rs. 28,850/- has rightly been treated as director's remuneration in the assessment of the payer-company under Sub-rule 2(1) of Rule 7 of Schedule I to the E. P. T. Act read with Sub-section (1) of Section 2 of the said...
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