Allahabad Court November 1968 Judgments
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Tika Ram and Sons (Private) Ltd. Vs. Income-tax Officer, A-ward
Court: Allahabad
Decided on: Nov-08-1968
Reported in: [1969]72ITR437(All)
Pathak, J.1. The petitioner, a private limited company, filed a return of its income for the assessment year 1965-66. The return was drawn up on the basis that the income of the previous year relevant to the assessment year 1965-66 was Rs. 3,79,889 and after setting off the aggregate of the losses carried over from the preceding years totalling Rs. 3,32,477 the net taxable income was Rs. 47,412. On the basis of the return, the petitioner paid a sum of Rs. 23,705 as self-assessed tax under Section 140A of the Income-tax Act, 1961.2. On August 21, 1965, the Income-tax Officer, A-Ward, Aligarh, served a notice upon the petitioner stating :'Kindly refer to your returned income at Rs. 47,412. The income at this figure has been returned by you after claiming loss of Rs. 3,32,477 for which no details have been filed. A perusal of this office records revealed that the position of determined loss and returned profits and losses was as under : Loss Profit1960-61 Rs. Rs. Determined loss1,90,982 ...
Gauri Shanker Sahi Vs. State of U.P.
Court: Allahabad
Decided on: Nov-06-1968
Reported in: [1970]77ITR827(All)
Pathak, J. 1. This is a reference made under Section 24(4) of the U.P. Agricultural Income-tax Act, 1948.2. On the death of the Raja of Tamkohi, the court of wards entered into the management of the estate on behalf of his widow, Rani Jagdishwari Kunwari. During the year 1359 Fasli (corresponding to the year commencing 1st July, 1951, and ending 30th June, 1952) with which we are concerned here, the court of wards was in possession of the estate. Rani Jagdishwari Kunwari died on 15th October, 1950, but the court of wards continued in possession of the estate until 3rd October, 1952, when the estate was released in favour of Maharani Pad am Kunwari, mother of the late Raja, who was appointed as administrator of the estate by the Patna High Court. Maharani Padam Kunwari died on 18th March, 1953, and Bhagwati Prasad Singh was appointed as administrator by the Patna High Court. Subsequently, by an order of that court dated 8th May, 1956, he was removed and Gauri Shanker Sahi was appointed ...
Sidh Gopal Gajanand and ors. Vs. Income-tax Officer and ors.
Court: Allahabad
Decided on: Nov-05-1968
Reported in: [1969]73ITR226(All)
1. This petition under Article 226 of the Constitution has been filed by M/s. Sidh Gopal Gajanand, described as an 'alleged association of persons' and by Budhoolal Mehrotra and Sidh Gopal Kapur.2. The petitioners say that M/s. Sidh Gopal Gajanand was a partnership firm, constituted under an instrument of partnership dated April 1, 1948, with its head office at Bombay and a brunch business at Kanpur styled as M/s. Ganga Textiles. The partnership firm is said to have consisted of 19 members, two of whom are the petitioners, Budhoolal Mehrotra and Sidh Gopal Kapur. The petitioners allege that the firm carried on wholesale cloth business from March 13, 1948, to July 1, 1949, and was dissolved on the latter date. The firm was registered under Section 26A of the Indian Income-tax Act, 1922, for the assessment year 1949-50 and was assessed to income-tax accordingly. For the assessment year 1950-51, however, it was assessed as an unregistered firm. The firm was assessed at Bombay.3. On Februa...
imperial Surgico Industries Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Nov-01-1968
Reported in: [1969]23STC201(All)
R.S. Pathak, J.1. The assessee manufactures and sells operation tables, beds including fowler beds, bedside lockers, dressing carriages, instrument cabinets, revolving stools, instrument trollies, instrument tables and self-propelling chairs. It was assessed to sales tax under the U.P. Sales Tax Act for the assessment year 1957-58. The Sales Tax Officer treated the aforesaid items as furniture and levied tax at the rate of one anna per rupee by virtue of Notification No. ST-905/X dated 31st March, 1956, issued under Section 3-A of the U.P. Sales Tax Act. The item 'furniture' is entered at serial No. 14 in the list appended to that notification. The Sales Tax Officer repelled the contention of the assessee that the items sold by it constituted hospital equipment and not furniture and was, therefore, liable to tax under Section 3 of the Act at the lower rate prescribed therein. The assessee filed an appeal and the Judge (Appeals) Sales Tax allowed the appeal in respect of the turnover of...
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