Allahabad Court October 1966 Judgments
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Onkar Nath Vs. Commissioner of Income-tax, Lucknow.
Court: Allahabad
Decided on: Oct-06-1966
Reported in: [1967]64ITR347(All)
MANCHANDA J. - This is a case stated under section 66(1) of the Income-tax Act, 1922 (hereinafter referred to as the Act). The questions referred are :'(1) Whether the finding of the Appellate Assistant Commissioner in Appeal No. 39/248/E that the sum or Rs. 6,151 was the income of the assessee has been rightly as a finding within the meaning of the second proviso to section 34(3) of the Income-tax Act ?(2) Whether the assessment against the assessee made to give effect to the finding and the direction contained in the order of the Appellate Assistant Commissioner in Appeal No. 39/248/E is valid at law ?(3) Whether the assessment against the assessee has been made within time by virtue of the second proviso to sub-section (3) of section 34 ?' (underlining ours)The material facts are these : The relevant year of assessment is the assessment year 1944-45, the accounting year being S. Y. 2002, commencing on 8th November, 1942, and ending on 28th of October, 1943. The assessee in Onkar Nat...
Kanhaiya Lal Gupta Vs. Ajeet Kumar Dey and ors.
Court: Allahabad
Decided on: Oct-05-1966
Reported in: (1967)IILLJ761All
G.C. Mathur, J.1. The petitioner is an employer admittedly employing less than fifty persons. For certain trade reasons the employer laid off five workman who are respondents 1 to 5 In this petition for a period of seventeen days In January 1961. The employer did not pay them any wages for the period of lay-off. Respondents 1 to 5 made an application under Section 15 of the Payment of Wages Act before the City Magistrate, who was the authority appointed under the Payment of Wages Aot for the purpose. By this application these respondents claimed that they had Illegally been deprived of their wages for the period of lay-off and prayed that a direction be given to the employer to pay them the wages for this period. The City Magistrate held that the employees were entitled to the wages for this period of lay-off and that the employer Lad made deductions not permissible under Section 7 of the Payment of Wages Act. He accordingly allowed the applications and directed the employer to pay to ...
Satya NaraIn Vs. Smt. Nanki Devi
Court: Allahabad
Decided on: Oct-03-1966
Reported in: AIR1968All224
S.S. Dhavan, J.1. This is a plaintiff's second appeal from the decree of the Additional District Judge, Kanpur confirming that of the First Additional Civil Judge, Kanpur dismissing his suit for the recovery of a sum of Rs 6,529/4/6 plus interest on the basis of a promissory note. The plaintiff appellant Satya Narain and the defendant respondent Smt. Nanki Devi are related, though the relationship is distant. The appellant alleged that the respondent's husband was his uncle (mama) who died in 1949 leaving two widows one of whom is the respondent Nanki Devi; that the respondent resides in last Pakistan; that after her husband's death the two widows had disputes: that the respondent required money for recovery of the debts due to her late husband and requested him (the appellant) to help him and he agreed; that he advanced her money to triable her to file a suit in the Court of the Civil Judge at Fatehpur and another sum of money to pay a part of the sale price of the house which the pur...
Molvi Mohammad Usman Vs. State
Court: Allahabad
Decided on: Oct-03-1966
Reported in: AIR1967All333; 1967CriLJ839
ORDERD.P. Uniyal, J.1. This is an application in revision against an order summoning the applicant to answer the charge under Section 409, I. P. C. In the complaint it was alleged that Molvi Mohd. Usman, Chairman Municipal Board, Deoband purported to sanction a loan of 162 bags of cement to the Cane Development Union without the previous sanction of the Municipal Board whereas in fact no bags of cement had been transferred by the Municipal Board to the said Union and that there was no entry in the stock register of the Board with respect to the said loan.At the instance of one Satya Prakash Qupta, the Collector of Saharanpur ordered an enquiry into the matter and a sub-inspector of police checked the stocks of cement and relevant registers of the Board on 8-3-1965. He found that no cement had been given by way of loan to the Cane Society and that there was no entry in the registers of the Board in regard to the said loan. On the lame day he also checked the stock of the Cane Developmen...
Bharat Oil Industries Vs. Commissioner, Income-tax
Court: Allahabad
Decided on: Oct-03-1966
Reported in: AIR1967All557; [1967]65ITR424(All)
Manchanda, J. 1. This is a consolidated case stated under Section 66(1) of the Income-tax Act (hereinafter referred to as the Act) in respect of assessment years 1958-59 and 1959-60. The question referred is: 'Whether on the facts and in the circumstances of the case the assessee firm was entitled to registration under Section 26-A of the Act?' 2. The material facts are these. The common ancestor was one Chandu Lal who died hi the year 1918 leaving only two surviving sons Radha Kishan and Sita Ram. The Appellate Assistant Commissioner found that he had died insolvent. No contrary finding of fact was given by the Appellate Tribunal. After the demise of Chandu Lal, his sons, Radha Kishan and Sita Ram, started a business in 1919 in the name and style of M/s. Radha Kishan Sita Ram. This firm was assessed for the first time in the assessment year 1931-32. The assessments for the assessment years 1931-32 to 1936-36 did not show the status in which the firm was assessed. The next two assessme...
Madhuiri Das NaraIn Das Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Oct-03-1966
Reported in: [1968]67ITR368(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 there was material before the Tribunal to hold that whereas 22 high denomination notes out of a total of 28 high denomination notes could form part of the assessees cash balance, the remaining 6 high denomination notes could not form part of such balance ?'The material facts are these : The relevant year of assessment is 1947-48, the previous year being Diwali Samvat year 2003, ending October, 1946. The assessee, Hindu undivided family, was carrying on business as a wholesale dealer in sugar and as a commission agent in kirana. The High Denomination Bank Notes (Demonetisation) Ordinance, 1946, was issued on the 12th of January, 1946, with the result that notes of Rs. 1,000 and over ceased to be legal tender. Persons holding high denomination notes were given an opportunity to exchange them in the Reserve Bank. The assessee...
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