Allahabad Court January 1967 Judgments
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Radhey Lal Manni Lal Vs. Commissioner of Income-tax, U. P.
Court: Allahabad
Decided on: Jan-19-1967
Reported in: [1967]66ITR581(All)
MANCHADA J. - This is a case stated under section 66(1) of the Income-tax Act, 1922 (hereinafter referred to as the Act). The question referred is :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 32,218 was assessable to tax in the assessment year 1957-58 ?'The material facts are these : The assessee is registered firm dealing in iron goods and also runs a steel rolling mill. The relevant assessment year is 1957-58, the previous year being the year ended 3rd February 1957. During the relevant year, the assessee received a sum of Rs. 32,218 from the Government on an account of difference in the price of goods supplied by the assessee to permit-holders in the accounting periods relevant assessment year 1943-44 onwards. The suppliers were made during the war years when the price of iron and steel goods were controlled and the assessee was obliged to sell his goods at prices fixed by the Iron and Steel Controller. However, it seems, the Iron and Steel Controller...
Shri Thakurji Engineering Works (P.) Ltd. Vs. Commissioner of Income-t ...
Court: Allahabad
Decided on: Jan-19-1967
Reported in: [1968]67ITR515(All)
JAGDISH SAHAI J. - This reference under section 66 (2) of the Indian Income-tax Act of 1922 (hereinafter referred to as the Act) has been made by the Income-tax Appellate Tribunal, Allahabad Bench (hereinafter referred to as the Tribunal), along with a statement of the case inviting the opinion of this court on the following question of law :'Whether, on the facts and in the circumstances of the case, the remuneration paid to the directors for the period April 7, 1951, to July 13, 1951, is a permissible deduction under the provisions of the Income-tax Act ?'The facts stated by the Tribunal in brief are as follows :Shri Thakurji Engineering Works Limited, Mirzapur (hereinafter referred to as the assessee) is a private limited company incorporated on 13th of July, 1951. This company took over as going concerns two businesses, that is the iron foundry business under the name and style of Shri Thakurji Engineering Works and the tobacco business under the name and style of Bandhulal Sukhdeo...
Bhawani Shanker Vs. State.
Court: Allahabad
Decided on: Jan-19-1967
Reported in: [1968]68ITR873(All)
MANCHANDA J. - This is a case stated under section 24(4) of the U. P. Agricultural Income-tax Act, 1948 (hereinafter referred to as the Act).No question has been formulated or referred. That is not proper. It is the duty of the Agricultural Income-tax Revision Board (hereinafter to as the Board) when stating a case, to formulate a question for the opinion of this court.The question that can be said to arise is :'Whether the Board was justified in refusing to entertain the revision on the ground that the application was not signed by the minor assessee or his guardian but only by the Mukhtaram appointed by the guardian ?'The material facts lie within a narrow compass and are these : The assessee was a minor and his father, Ram Lal, was his guardian. The latter executed a Mukhtarnama in favour of Girja Shanker and that Mukhtarnama gave very wide powers to the Mukhtar including the power to sign to memo of appeal and applications. Against the assessment order for the relevant assessment y...
Commissioner of Income-tax, Uttar Pradesh Vs. Motor and General Sales ...
Court: Allahabad
Decided on: Jan-17-1967
Reported in: [1968]68ITR102(All)
JAGDISH SAHAI J. - This reference has been made by the Income-tax Appellate Tribunal, Allahabad Bench (hereinafter referred to as the Tribunal), under section 66(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act). The following question of law has been referred to us, as directed by this court by means of its orders dated August 31, 1962, and April 4, 1962 :'Whether, on the facts and in the circumstances of the case and in view of the provisions of sections 10(4A) of the Income-tax Act, 1922, the remuneration of Rs. 500 per month allowed by the Tribunal to Sarvsri C. M. Gupta and M. C. Gupta is allowable business expenditure under section 10(2) (xv) of the said Act ?'The assessee is private limited company which was incorporated on March 26, 1955. It commenced business on May 26, 1955, at Lucknow, as distributors of Tata Mercedes Benz trucks and motor chassis a in the eastern districts of Uttar Pradesh. The shareholders of the company at the time of its start we...
Prayag Dass Seth Vs. Secretary to Govt. U.P. and anr.
Court: Allahabad
Decided on: Jan-16-1967
Reported in: AIR1968All279; (1969)IILLJ481All
ORDERSatish Chandra, J.1. These are petitions under Article 226 of the Constitution, They seek to quash an order dated 28-3-1966 passed by the State Government.2. The petitioners were working as Marketing Inspectors in the Marketing Section of the Food and Civil Supplies Department of the State Government. By a notification dated 21-9-1964 the State Government promoted 31 Marketing Inspectors to the post of Senior Marketing Inspectors. The petitioners, excepting Sri S. B. Dutta (who is the petitioner in Civil Misc. Writ No. 2222 of 1966) were included among these 31. On 28-3-1966 the State Government passed another order reverting the petitioners to the post ot Marketing Inspectors. By the same order eleven other Marketing Inspectors were promoted as Senior Marketing Inspectors. This order is challenged on the ground that by the earlier order of promotion the petitioners had secured a right to the post of Senior Marketing Inspectors. The impugned order is penal in nature because it mak...
Satya NaraIn Prasad Vs. Income-tax Officer, C-ward, Varanasi. ([1967] ...
Court: Allahabad
Decided on: Jan-16-1967
Reported in: [1968]67ITR269(All)
For the assessment year 1961-62, the petitioner filed a return of his income of the relevant previous year in consequence of a notice under section 22 (2) of the Income-tax Act, 1922. The return was filed on January 10, 1962. Subsequently, on February 6, 1962, the petitioner received a notice under section 23(2) from the Income-tax Officer calling upon him to produce accounts and documents and other evidence in support of his return. No assessments has yet been made in those assessment proceedings and they are still pending. That is not disputed. On December 31, 1963, the Income-tax Officer issued a notice under section 148 of the Income-tax Act, 1961, for the assessment year 1961-62. The petitioner pointed out that he had already filed his return of income and that assessment proceedings were pending, and he also produced the notice under section 23(2) served on him to show that the return had already been filed by him. The Income-tax Officer made an assessment under section 144 of th...
Baij Nath Prasad Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Jan-10-1967
Reported in: AIR1968All288
ORDERR.S. Pathak, J. 1. The petitioner and the fourth respondent offered tenders for the lease of foils of the ferries on the river Jamuna connorting the town of Hamirpur with the village of Rampur and on the river Betwa connecting the town of Hamirpui with the village of Kuchecha in the district of Hamirpur. Both the ferries are public ferries. This was pursuant to a notice dated May 17, 1963 issued by the Executive Engineer, P. W. D., Banda inviting tenders for the collection of tolls in respect of the aforesaid two public ferries. It was stated in the notice that the period of the lease would end on October 15, 1966, 'even if there is some delay in handing over at the beginning'. The tender made by the fourth respondent was higher than that offered by the petitioner in respect of the two ferries. On June 19, 1963, the Commissioner accepted the tender of the fourth respondent jointly for both the ferries for Rs. 7,87,906/-and sanctioned the lease in his favour under Section 8 of the ...
Mistra Nand Kaushik Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Jan-05-1967
Reported in: AIR1968All204
ORDERSatish Chandra, J. 1. This is a petition under Article 226 of the Constitution for a writ in the nature of mandamus directing the respondents not to realise any toll tax from the petitioner, or in the alternative, to charge only at the rate of Rs. 3.75 for the outward journey alone and not for the return journey if it is completed by the midnight of the following day.2. The petitioner plies a stage carriage under a temporary stage carriage permit on Muzaffarnagar-Budhana-Kandla-Issopur Teel route. This route crosses river Hindon at Budhana. The State Government hap constructed a bridge over river Hindon. This bridge was opened for traffic from 21st September, 1960 Persons using this bridge were subjected to the levy of toll tax from that date Several stage carriage operators of this route challenged the levy of the toll tax by writ petitions filed in this Court. Mohammad Ibrahim v. State of U P Writ Petition No. 1809 of 1961 = (AIR 1967 All 241 writ petitions were heard and decide...
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