Allahabad Court May 1970 Judgments
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Laxmi Industries and Cold Storage Co. (Pvt.) Ltd. Vs. Income-tax Offic ...
Court: Allahabad
Decided on: May-08-1970
Reported in: [1971]79ITR248(All)
Pathak, J.1. The petitioner is a private limited company carrying on business in cold storage and the manufacture of catechu. For the assessment year 1961-62, the petitioner filed a return of its income of the relevant previous year disclosing a loss of Rs. 1,52,860. The Income-tax Officer took proceedings under Section 23(2) of the Indian Income-tax Act, 1922, after serving notice under that provision. While the assessment proceeding was yet pending he issued a notice under Section 143(2) of the Income-tax Act, 1961, and after affording the petitioner a hearing he completed the assessment by an order dated March 26, 1966. In the assessment order, which was expressed to he under Section 143(3) of the Act of 1961, he held that instead of the loss claimed by the petitioner there was an income of Rs. 1,03,848. Against the assessment order the petitioner preferred an appeal. One of the grounds taken by the petitioner was that the Income-tax Officer had no jurisdiction to proceed under the ...
Sarju Prasad Pandey and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: May-07-1970
Reported in: AIR1970All571
S.N. Dwivedi, J.1. Writ petition No. 1155 has been filed by 24 Zila Parishads and their Adhyakshas; writ petition No. 1156 by 15 Zila Parishads and their Adhyakshas; writ petition No. 1157 by 5 Zila Parishads and their Adhyakshas; and writ petition No. 1250 by 2 Zila Parishads and their Adhyakshas. They are challenging the constitutionality of the U.P. Kshettra Samitis and Zila Parishads (Alpkalik Vyavastha) Adhyadesh, (U.P. Ordinance No. 6, 1970), 1970. It shall hereinafter be referred to as the Ordinance.2. The Ordinance was promulgated by, the Governor on Match 23/1970. It was published in the U.P. Gazette, Extraordinary of the same date.3. The preamble of the Ordinance states that it provides for certain temporary arrangements for the administration of the Zila Parishads pending a review of their constitution and functions and for matters connected therewith. It goes on to state that as a bill with the same object has already been passed by the State Legislative Assembly and as the...
Ram Lochan Vs. Mahadeo Prasad Singh and ors.
Court: Allahabad
Decided on: May-04-1970
Reported in: AIR1970All544
R.B. Misra, J.1. I have had the advantage of reading the judgment prepared by my brother Sinha, J. With all respects, however, I find myself unable to concur with the view taken by my learned Brother.2. The present Special Appeal came up for hearing before a Division Bench, As on one of the points involved in the case there was conflict of judicial opinion, the Division Bench referred the case to a larger Bench. This is how this appeal came up before this Bench.3. In order to appreciate the points involved in this case a few facts would be necessary. Matadin, the father of Ram Lochan appellant, was a fixed rate tenant of the plots in dispute. One Ram Naresh. obtained a money decree against Matadin from the Court of Judge, Small Causes in the year 1953. He sought to execute the decree by attachment and sale of the immovable property of the judgment-debtor. As under the rules the Small Cause Court had no jurisdiction to execute the decree by attachment and sale of immoveable property, th...
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