Allahabad Court May 1962 Judgments
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Mau Calendering Co. Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: May-16-1962
Reported in: [1963]47ITR925(All)
MANCHANDA J. - This is a case stated under section 66(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act).The question referred is :'Whether, on the facts and circumstances of the case, an appeal against the order passed by the appellate Assistant Commissioner lay to the Appellate Tribunal ?'The facts leading up to this reference are these :The relevant year of assessment is 1943-44. The assessee is a firm doing calendering business. Notice under section 22(4) of the Act calling upon the assessee to produce its account books was issued. The assessee did not fully comply with this notice. The assessment was made under section 23(3) of the Act estimating the assessees total income at Rs. 35,000 against Rs. 1,977 returned. On appeal, the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal) reduced the income to Rs. 20,000. The Income-tax Officer thereupon imposed a penalty of Rs. 4,845 under the provisions of section 28(1) (c) of the Act on the 4t...
Lord Krishna Sugar Mills Ltd. Vs. Industrial Tribunal (Textiles) and o ...
Court: Allahabad
Decided on: May-14-1962
Reported in: (1962)IILLJ708All
Jagdish Sahai, J.1. The petitioner is the Lord Krishna Sugar Mills, Ltd., a company registered under the Indian Companies Act (hereinafter referred o as the mills). The workmen working in he warping section of this mills are members of a registered trade union known as Capra Mills Mazdoor Union, Saharanpur, while he workmen working in the weaving section of the mills are members of a different onion known as the Lord Krishna Textile Mills 'Porkers' Union, Saharanpur. It is alleged hat the workmen employed in the weaving section are paid according to piece rates, i.e., according to the work turned out by them. The workmen of the warping section brought bout a go-slow in their section with the result that the quantity of warp reaching the weaving section decreased and the produoion in the weaving section was also correspondingly affected. The workmen of the weaving section went on strike on 24 July 1957, according to the mills, without giving any notice to the management. The management ...
Chandra Kishore and ors. Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: May-11-1962
Reported in: AIR1963All301
ORDERV.G. Oak, J.1. These two connected petitions under Article 226 of the Constitution are directed against certain Government notifications issued under Chapter IV-A of the Motor Vehicles Act (hereafter referred to as the Act). In Civil Miscellaneous Writ No. 2022 of 1959 there are 12 petitioners. In Civil Miscellaneous Writ No. 1013 of 1960 Beni Prasad is the sole petitioner.2. It will be sufficient to refer to the facts of Writ No. 2022 of 1959 in detail. Petitioners Nos. 1 to 6 plied stage carriages, on Mathura-Alwar route; while petitioners Nos. 7 to 12 plied their stage carriages on Mathura-Kama-Kosi route. In 1958 there was a proposal to nationalise Mathura-Govardhan-Barsana route and Mathura-Radha Kund-Chhatta - route in Agra Region. A notification under Section 68-C of the Act was, therefore, issued on 31-12-1958. The petitioners filed objections against the draft scheme. The objections were disposed of by the Joint Legal Remembrancer to U. P. Government; objections were over...
Messrs. Hazari Ram Mohan Ram Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: May-11-1962
Reported in: [1962]46ITR766(All)
BRIJLAL GUPTA J. - This is a reference under section 66(1) of the Income-tax Act. The question which has been referred for the opinion of the court is :'Whether it was legal to determine the applicants share income from the firm of Paras Nath Oil Mills in the assessment proceedings relating to the applicant and to add it to the applicants income without raising a separate assessment on the firm of Paras Nath Oil Mills ?'The assessee is a Hindu Undivided family. It was assessed for the assessment year 1953-54 but without the inclusion in that assessment of it share income from firm known as Paras Nath Oil Mills. In the course of the assessment of the subsequent year the Income-tax Officer came into possession of information that the assessee had started business in partnership under the name and style of Paras Nath Oil Mills in the accounting year relating to the assessment year 1953-54 and had realized a portion of its income from its share of the income of the partnership business. Ac...
Hazi Rahmetulla Vs. Chaudhari Vidya Bhusan
Court: Allahabad
Decided on: May-10-1962
Reported in: AIR1963All602
Mukerji, J.1. This Civil Revision has been referred to a Bench by a learned Single Judge. The order of the learned Single Judge indicates that he has made the reference to a larger Bench for the disposal of the revision, even though he has formulated three points which, in his view, merited consideration for the purposes of the determination of the revision on the merits.2. The three questions which the learned Single judge formulated were, to quote his words:--'1. Whether in a case, where a party files the award along with his application, it can make an application under Section 17 of Arbitration Act for making the award a rule of the Court, without making a prayer for the filing of the award as required by Section 14(2) of the Arbitration Act? 2. Whether Article 178 of the Limitation Act applies to? such a case? 3. If it does, whether in the present case the flung of the petition in the Court of the Munsif amounted to prosecuting a remedy with due diligence under Section 14 ot the I...
Rani Bhawani Devi Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: May-10-1962
Reported in: [1962]46ITR973(All)
BRIJLAL GUPTA J. - The above Civil Misc. Application No. 172 of 1962 was not listed for hearing before us yesterday when we took up I.T. Reference No. 287 of 1960 for hearing. At the request of learned counsel for the assessee we had the papers of Civil Misc. Application No. 172 of 1962 called from the office and accepted the request of the learned counsel to hear this application also along with the reference. Sri Gopal Behari, learned counsel for the department, raised no objection to the adoption of this course.The reference has been made under section 66(1) of the Income-tax Act. The questions referred to this court are :'(1) Whether, on the facts and circumstances of the case, the initiation of proceedings under section 34 was valid in law ?(2) Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,16,259 was a revenue receipt assessable to income-tax ?'The facts giving rise to the reference are that a sum of Rs. 18 lakhs stood in several banks in the joint n...
Govan Brothers Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: May-10-1962
Reported in: [1963]48ITR930(All)
BRIJLAL GUPTA J. - These are two income-tax references under section 66(1) of the Income-tax Act. They arise out of a consolidated appellate order of the Income-tax Appellate Tribunal and may be conveniently disposed of by a common judgment.The question referred to us for opinion in the first reference is :'Whether on the facts and circumstances of the case, the sum of Rs. 64,239 paid as interest to H. H. the Nawab of Rampur and others is a permissible deduction in computing the business income of the assessee ?'The question referred in the other reference is :'Whether the sum of Rs. 3,000 paid to Dalmia Cement Company Ltd. out of the office allowance received by the assessee from its managed companies was an admissible deduction in computing the business income of the assessee under the Indian Income-tax Act ?'The facts giving rise to the two references are : The assessee is a private limited company. During the relevant accounting year the assessee was acting as the managing agent of...
Har Prasad Gupta Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: May-09-1962
Reported in: AIR1963All415; (1964)ILLJ607All
D.S. Mathur, J.1. This is a petition under Article 226 of the Constitution of India by Har Prasad Gupta for the issue of a writ of certiorari to quash the order dated 13-3-1961 of the State of Uttar Pradesh (communicated to the petitioner under Annexure 'L' to the affidavit) and for such other and suitable order or direction as may be just and proper. A request was also made for the issue of a writ of mandamus to direct the respondent to treat the petitioner as having been appointed as District and Sessions Judge in pursuance of Rule 6 of the Uttar Pradesh Higher Judicial Service Rules, 1953, as and from June 16, 1953, and to treat the petitioner as having been confirmed with effect from November 18, 1953, in the substantive vacancy caused on the retirement of Sri R. K. Chowdhary.2. It may at the very outset be observed that the present petition was filed on 13-7-1961 at the time the petitioner was in service and was posted at Bareilly as District and Sessions Judge, Bareilly, but it c...
Sri Bhagwan Rahda Krishna Ji Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: May-09-1962
Reported in: [1962]46ITR741(All)
BRIJLAL GUPTA J. - This is a reference under section 66(1) of the Income-tax Act. The questions referred to this court for its opinion are :'1. Whether on the facts and circumstances of the case a charge was created over the property dedicated by Jwala Sahoy to Bhagwan Sri Radha Krishna so as to entitle the assessee to claim deduction of the annuities from its income of property so dedicated ?2. Whether on a proper and correct interpretation of the will of Jwala Sahoy these properties were dedicated in favour of one idol, Sri Bhagwan Radha Krishna, or to two separate idols, Sri Radha and Sri Krishna ?'The facts giving rise to the reference are : that one Jwala Sahoy was the owner of considerable properties, zamindari and house property and also immovable property. On January 3, 1928, he executed a will in respect of his entire property. Some of these properties were dedicated to the deity, Sri Bhagwan Radha Krishna Ji Maharaj. By that will he also made provision for annual payments fro...
Jawahar Lal Mani Ram Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: May-09-1962
Reported in: [1963]48ITR837(All)
BRIJLAL GUPTA J. - This is a reference under section 66(1) of the Income-tax Act. The question which has been referred for the opinion of the court is :'Whether the assessments made under section 34 of the Income-tax Act for the assessment years 1946-47, 1947-48, 1948-49 and 1949-50 were bad in law, as they were made after the expiry of the period of four years from the date of filling of those returns on November 18, 1950 ?'It appears that the question as framed and referred to us is incorrect. The four years period of limitation provided in section 34(3) for completing an assessment or reassessment under that sub-section is from the end of the assessment year in question and not from the date of filing of a return by the assessee. Acordingly, we reframe the question to bring out the point which has been referred to us for opinion in the following manner :'Whether the assessments made under section 34 of the Income-tax Act for the assessment years 1946-47, 1947-48, 1948-49 and 1940-50...
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