Allahabad Court March 1970 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.
Ram Kumar and Co. Vs. the Commissioner of S.T., U.P.
Court: Allahabad
Decided on: Mar-02-1970
Reported in: AIR1970All650; [1971]27STC13(All)
Satish Chandra, J.1. A Bench of this Court being of the opinion that in view of the observations of the Supreme Court in State of Punjab v. Bajaj Electricals Ltd.,(1970) 25 STC 82 = (AIR 1968 SC 739) the decision of this Court in Nestles' Products (India) Ltd. v. Commr. of Sales Tax, (1963) 14 STC 606 (All) requires reconsideration, referred this Reference to a larger Bench. That is how the matter has come before us. 2. The Judge (Revisions) Sales Tax, U. P. Lucknow, referred the following three questions of law for the opinion of this Court under Section 11 (1), XL P. Sales Tax Act:--'1. Whether under the circumstances of this case the applicant can be treated to be carrying on business activity within U. P. so as to be classified as the dealer for the purposes of assessment? 2. Whether under the circumstances of this case the applicant can be treated to bean importer against whom an assessment can be passed? 3. Whether under the circumstances of this case the Sales Tax Officer at Bar...
Ram Das Jaiswal Vs. Income-tax Officer
Court: Allahabad
Decided on: Mar-02-1970
Reported in: [1971]79ITR570(All)
Pathak, J.1. The petitioner is aggrieved by proceedings for recovery of income-tax taken against him-pursuant to assessment orders dated June 26, 1964, for the assessment years 1951-52 to 1956-57, made against the United Motor Transport Service Association.2. The petitioner alleges that there were two motor vehicles, one owned by him and the other by his wife, which were operated for the carriage of passengers along with the motor vehicles owned by other operators under the common management of the United Motor Transport Service Association; that the income from the operation of the two vehicles owned by him and his wife was assessed in the hands of his Hindu undivided family for the assessment years 1951-52 to 1956-57 on the basis that it was the income ofthe family and, it is said, the tax due thereon was paid by the family. Subsequently, the income was also assessed in the hands of the United Motor Transport Service Association for the same assessment years and the tax assessed is n...
- ‹ Prev
- 1
- 2
- Next ›