Allahabad Court August 1964 Judgments
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Haji Abdul Rahman, Abdul Qayum Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Aug-06-1964
Reported in: [1965]56ITR172(All)
M. C. DESAI C.J. - The Income-tax Appellate Tribunal (Delhi Bench 'B') has at the assessees instance submitted to this court a statement of the case giving rise to the following questions of law :'1. Whether there was any evidence to support the finding that the assessee was guilty of concealing the particulars of his income within the meaning of section 28(1)(c) of the Indian Income-tax Act 2. Whether, on the facts and circumstances of the case, the imposition of the penalty was justified in law ?'The facts as they appear from the statement are these. The assessee is a registered firm consisting of three partners, one being Haji Abdul Qayum. It submitted a return of its income for the assessment year 1948-49; during the assessment proceedings the income-tax Officer came across an entry of Rs. 76,047-8-0 in the personal account of Haji Abdul Qayum, partner. The assessee was called upon to explain how this amount was deposited in the personal account of the partner and the explanation o...
Durga Prasad Khosla Vs. R.A. Rahmani
Court: Allahabad
Decided on: Aug-05-1964
Reported in: AIR1965All208; 1965CriLJ532
ORDERC.B. Capoor, J.1. This application in revision and Crl-Minal tevislon No. 11250 of 1154 have been made by the same petitioner, namely, Durga Prasad Khosla and as inter alia a common question oft law arises in both of them, I propose to dispose of both these applications in revision by this Judgment. Criminal Kevlsion No. 1249 of 1964 Is directed against an order of the learned Sessions Judge, Meerut, dismissing an application in revision filed by the petitioner against an order of the learned Judicial Magistrate, Baharanpur dismissing the complaint filed by him against respondent Sri. A, Kahmani, District and Sessions Judge of Saharanpur. The other application in revision is directed against an order of the Temporary Civil and Sessions Judge, saharanpur dismissing an application in revision filed by the petitioner against an order of the learned Additional District Magistrate (Judicial), Sanaranpur dismissing the complaint filed by the petitioner against Sri Siddha Nand, former Mu...
Abdul Ahad Vs. the Inspector General of Police and ors.
Court: Allahabad
Decided on: Aug-04-1964
Reported in: AIR1965All142; [1964(9)FLR197]; (1965)ILLJ110All
Desai, C.J. 1. This petition involving the question of constitutionality of Article 465 of the Civil Service Regulations which came up for hearing before our brother Oak has been referred by him to a larger bench on account of conflict of decisions on the question. In the petition Abdul Ahad seeks certiorari for the quashing of an order passed by the Superintendent of Police Bareilly, on 17-4-1961 compulsorily retiring him from the post of a head constable and mandamus requiring the Deputy Inspector General of Police and the Inspector General of Police not to terminate his services.2. The petitioner was enrolled as a constable in the police force under the Police Act, 1861, in 1933, was promoted as a head constable in 1946 and was confirmed in that post in 1947. He was forty eight years old when the impugned order was passed against him. Section 2 of the Police Act lays down that pay and all other conditions of service of members of the subordinate ranks of any police force shall be su...
Smt. Saraswati Devi and anr. Vs. District Magistrate and anr.
Court: Allahabad
Decided on: Aug-03-1964
Reported in: AIR1965All236
ORDERH.C.P. Tripathi, J. 1. This writ petition is directed against the orders of the District Magistrate of Deorla requisitioning a house under Section 29 of the Defence of India Act, 1962.2. The petitioners are the owners of a house in the town of Deorla. At the relevant time the petitioner No. 1 was living in a portion of the building and the other portion was tenanted by A. N. Chauhan, an Assistant Engineer in the Public Works Department of the State Government.3. On the 20th of February, 1963 the District Magistrate of Deorla passed an order requisitioning the aforesaid building which reads:No. 810/ReEO dated 20-2-63 To Shri Hari Shanker Misra (Owner) Excise Inspector Gauri Bazar Sugar Factory, Gauri Bazar Distt. Deoria. Whereas in my opinion it is necessary and expedient to requisition the Immovable property specified in the schedule hereto annexed of which you are the owner, person in possession, for securing the defence of India or efficient conduct of military operations.N...
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