Allahabad Court March 1964 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Satya Pal Khetra Pal and ors. Vs. State Transport Appellate Tribunal a ...
Court: Allahabad
Decided on: Mar-05-1964
Reported in: AIR1965All242
ORDERJagdish Sahai, J. 1. The petition under Article 226 of the constitution of India has been filed by Sarvasri Satya Pal Khetra Pal, Hari Das and Chajju Mal against the State Transport Appellate Tribunal, U.P. (hereinafter referred to as the Tribunal), the Regional Transport Authority, Meerut Region (hereinafter referred to as the R.T.A.), Faqir Chand Gupta and the Meerut-Mowana-Miranpur Motor Operators Union, Meerut (hereinafter called as the Motor Operators) with a prayer that the order passed by the Tribunal on 26th November, 1963 be quashed and a suitable direction, order or writ, including that of mandamus, be issued commanding the R.T.A., the respondent No. 2, to forbear from giving effect to me order dated 20-11-1963 of the respondent No. 1, the Tribunal. There is also the usual prayer for the issue of any other writ, order or direction which this Court in the circumstances of the case may deem fit and proper to issue.2. The dispute between the parties is in respect of permits...
Bankey Lal Vaidya, Aligarh Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Mar-05-1964
Reported in: [1965]55ITR400(All)
The judgment of the court was delivered byR. S. PATHAK J. - This is a reference made by the Income-tax Appellate Tribunal under section 66(1) of the Indian Income-tax Act.The assessee is a Hindu undivided family. Its karta was a partner in a firm, Dhanwantri Karyalaya, with a moiety share. The other partner was one Devi Sharan Garg, the karta of another Hindu undivided family. The firm carried on the business of preparing and marketing indigenous medicines and also publishing and selling literature relating to such medicines.On July 27, 1946, the partnership was dissolved, and the business was taken over by the other partner as his sole proprietary business. The assessee was assessed by the Income-tax Officer for the assessment year 1947-48 (relevant accounting period being the calendar year 1946) and was assessed to tax on capital gains under section 12B in respect of the gains upon the value of its kartas share in the assets of the firm. The assets of the firm, which included its goo...
Commissioner of Sales Tax Vs. Lord Krishna Sugar Mills Ltd.
Court: Allahabad
Decided on: Mar-03-1964
Reported in: [1964]15STC335(All)
R.S. Pathak, J.1. The Judge (Revisions) Sales Tax has made this reference for the opinion of this Court on the following question :-Whether in the circumstances and on the facts of the case the order for refund is maintainable 2. The respondent M/s. Lord Krishna Sugar Mills Ltd., Saharanpur, is a dealer in sugar and rab. For the assessment year 1950-51, it elected to be assessed to sales tax on the turnover of the assessment year. During that year it recovered the following amounts as sales tax from its customers :-On sugar sold inside Uttar Pradesh ... Rs. 16,006-7-9.On sugar sold outside Uttar Pradesh ... Rs. 15,476-5-6.On rab ... Rs. 2,234-12-0.3. Sales tax was chargeable under the U.P. Sales Tax Act on the turnover of sugar sold inside Uttar Pradesh, but the turnover of sugar sold outside Utter Pradesh and the turnover of rab were exempt from sales tax. The respondent deposited Rs. 15,345-4-6 in the Government treasury during the assessment year on different dates in the four quart...
Chaturbhuj and Company Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Mar-02-1964
Reported in: [1965]55ITR575(All)
The judgment of the court was delivered byM. C. DESAI C.J. - This is statement of a case submitted to this court by the Income-tax Appellate Tribunal at the assessees instance under section 66(1) of the Indian Income-tax Act read with section 21 of the Excess Profits Tax Act, the question formulated by the Tribunal being :'Whether, in the facts and circumstances of the case, the imposition of penalty under section 16 of the Excess Profits Tax Act was legally correct ?'The fact are very simple. During the assessment proceedings under the Income-tax Act and the Excess Profits Tax Act, the assessing authorities found that the assessee had undisclosed income of Rs. 30,400 out of its business. This income had been concealed from the returns filed under the two Acts. The assessing authorities included this amount in the assessable incomes under the two Acts. Then the assessing authorities imposed a penalty of Rs. 2,500 under section 28(1)(c) of the Income-tax Act and subsequently, another pe...
Ramjilal Rais Vs. Commissioner of Income-tax, U.P.
Court: Allahabad
Decided on: Mar-02-1964
Reported in: [1965]58ITR181(All)
The Income-tax Appellate Tribunal has referred this case for decision on the following questio :'Whether, on the facts and circumstances of the case, and on a true construction of section 25(4) of the Income-tax Act, the loss of Rs. 13,277 suffered by the assessee during the period April 1, 1948, to March 30, 1949, should be allowed to be set off against the assessees income under other heads under section 24(1) in the assessment for 1949-5 ?'The assessee is a Hindu undivided family. It enjoys income from property and interest on securities. It also derives income from business. Income from this business has suffered tax under the Income-tax Act, 1918. On March 30, 1949, by virtue of a partial partition of the family assets, the business passed from the hands of the family to a partnership firm.For the assessment year 1948-49, the relevant previous year being the financial year ending March 31, 1948, the assessee claimed the benefit of section 25(4) by the substitution of the income of...