Allahabad Court September 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.
Shri Ram Arora Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-15-1970
Reported in: [1971]80ITR78(All)
V.G. Oak, C.J.1. This is a reference under Section 66 of the Indian Income-tax Act, 1922 (hereafter referred to as the Act). Shri Ram Arora is the assessee. He has been assessed as an individual for the assessment year 1950-51. The relevant accounting period was from December 13, 1948, to August 29, 1949.2. The assessee carried on business in foodgrains. He had also some business in brick-kiln. He had some income from immovable property. In the present reference we are largely concerned with the assessee's business in foodgrains,3. There was a scheme for collecting grains for the Government under the Grain Procurement Order of 1944. Cultivators had to bring their quotas of foodgrains to kacha arhatias, who held licences for the purpose. Kacha arhatias brought the grains so collected to purchasing agents appointed by the Government for the purpose. The assessee was such a purchasing agent for procuring foodgrains. The purchasing agents had to maintain prescribed registers. There was som...
Ramchandra and ors. Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Sep-14-1970
Reported in: AIR1971All155; 1971CriLJ578
G.C. Mathur, J. 1. A report under Sections 147 and 323, I. P. C. was lodgedat P. S. Sahatwar against the five applicants in this revision. After investigation, the S. O. on August 27, 1967, wrote out a final report to the effect that no case was made out. Before this final report was received by the Magistrate, Tarkeshwar Pathak O. P. No. 2 made an application on September 13, 1967, before the Magistrate concerned, praying that the final report be rejected and the accused be summoned. The Magistrate ordered this application to be put up with the final report when received. On September 19, 1967, the applicant madean application to the Magistrate to reject the application dated September 13, 1967. On this application also, the Magistrate passed an order directing it to be put up when the final report was received. After the final report was received, the two applications together with the final report were put up before the Magistrate. On September 26, 1967, he passed the following orde...
Commissioner of Income-tax Vs. Hirdey NaraIn Yogendra Prakash
Court: Allahabad
Decided on: Sep-11-1970
Reported in: [1971]82ITR136(All)
V.G. Oak, C.J.1. This is a reference under Section GG of the Indian Income-tax Act, 1922. The assessee is a registered firm. Its main business is of forest contracts. The assessment year was 1957-58 ; the accounting period was from October 26, 1955, to October 13, 1956. The Income-tax Officer did not accept the return submitted by the assessee. He made an addition of Rs. 1,23,000. This addition included a sum of Rs. 1,00,000 introduced in the head office cash book. When the matter went before the Appellate Assistant Commissioner, he concluded that the sum of Rs. 1,00,000 represents income introduced in November, 1955. That was outside the financial year 1956-57, relevant to the assessment year 1957-58. That item of Rs. 1,00,000 was, therefore, deleted by the Appellate Assistant Commissioner. He went on to observe that that item of Rs. 1,00,000 represents income from an undisclosed source for the assessment year 1956-57. When the matter went before the Appellate Tribunal, the assessee o...
R.B. Jessa Ram Fateh Chand Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-11-1970
Reported in: [1971]81ITR409(All)
V.G. Oak, C.J.1. The question raised in this incline-tax reference is with respect to the procedure applicable to the assessment of a firm. The question has arisen thus.2. The assessee is a firm, Messrs. Rai Bahadur Jessa Ram Fatehchand. The assessment year is 1959-60. The relevant accounting period was from October 24, 1957, to November 11, 1958. The assessee-firm was constituted under a deed of partnership executed in the year 1954. During the relevant accounting year one of the partners, Thakurdas, died on or about August 1, 1958. The assessee filed two separate returns for the assessment year. One return was for the period from October 24, 1957, to August 1, 1958, while the other return was for the period from August 2, 1958, to November 11, 1958. According to both the returns, there, was a loss for both the periods. The Income-tax Officer proceeded to make separate assessments for the two periods. He did not accept the position that there was loss for the first period. He made an ...
Vijai Nath Vs. Damodar Das Chela Shiv Mangal Das and ors.
Court: Allahabad
Decided on: Sep-09-1970
Reported in: AIR1971All109
H.N. Seth, J.1. This is a second appeal filed by defendant Vijay Nath against the judgment and decree dated 6th of July, 1962 passed by the Additional Civil Judge, Basti decreeing plaintiff's suit for recovery of Rs. 226.25 as damages suffered by the plaintiff on account of criminal prosecution initiated by defendant which was false, malicious and had been initiated without any reasonable or probable cause.2. It is said that the defendantVijay Nath filed a complaint against theplaintiff alleging that on 26th March,1960 at about 8 a. m. two bullocks belonging to Damodar Das were grazing thesugar-cane crop grown in Vijai Nath'sfield. When Vijay Nath after apprehending these bullocks was taking them tokine-house, Damodar Das stopped Vijay Nath and asked him not to take the bullocks to the kine-house. Vijay Nath did not agree to this. Damodar Das raised an alarm on which certain persons, who along with Damodar Das are plaintiffs in the suit reached there. They snatched the bullocks and bea...
Mangala Prasad Jaiswal Vs. District Magistrate and ors.
Court: Allahabad
Decided on: Sep-08-1970
Reported in: AIR1971All77
Shukla, J.1. This case has come to us on a reference made by the Bench which admitted the writ petition and expressed the opinion that the Division Bench decision in Bhaiya Lal v. P. N. Tewari, 1970 All LJ 36 required reconsideration.2. The admitted facts of the case are that the Town Area Committee of Gola Bazar (hereinafter called the Committee) district Gorakhpur is constituted by nine members and one Chairman. Thus, the total number of the members of the Committee is ten Out of the said members Noor Mohammad died in 1965 and a vacancy was declared which still remains unfilled. On 19-12-1969 five members of the Committee gave notice of their intention to move a motion of non-confidence against its Chairman (petitioner). The District Magistrate by his order dated 31-12-1969 fixed 19-1-1970 as the date ' for consideration of the motion of non-confidence. On the date fixed five members of the Committee were present in the meeting. The Munsiff, Bansgaon, district Gorakhpur, presided ove...
Jaswant Rai Churamani Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-08-1970
Reported in: [1971]80ITR701(All)
V.G. Oak, C.J. 1. This reference purports to have been made under Section 66 of the Indian Income-tax Act, 1922. The learned counsel for the parties are agreed that the case is in fact governed by the Income-tax Acts 1961. We may, therefore, dispose of the reference as one made under Section 256 of the Income-tax Act, 1961 (hereafter referred to as 'the Act').2. Jaswant Rai Churamani, assessee, is an individual. The assessment year is 1962-63. The accounting period ended on March 31, 1962. In the year 1962, the assessee took out an insurance policy from the Life Insurance Corporation of India. The sum assured was Rs. 25,000. The assessee had to pay five annual premiums of Rs. 4,687'50. As required under the insurance policy, the assessee paid the Corporation the sum of Rs. 4,687.50 in March, 1962. The assessee claimed rebate for the sum of Rs. 4,687 as premium paid under the insurance policy. The claim for rebate was disallowed by the Income-tax Officer. His view was upheld in appeal b...
Commissioner of Wealth-tax Vs. Seth Vijai Kumar Estate
Court: Allahabad
Decided on: Sep-08-1970
Reported in: [1971]79ITR371(All)
V.G. Oak, C.J. 1. This is a reference under the Wealth-tax Act. Vijai Kumar is the assessee. The assessment years are 1957-58 and 1958-59.2. Vijai Kumar's father was Seth Bhagwan Das, who was the adopted son of Gopal Das. Bhagwan Das had one son (Vijai Kumar), two daughters, his first wife and mother. Bhagwan Das married for the second time ; and there was trouble in the family. In the year 1952, a release deed was executed whereby certain properties were given to Vijai Kumar under the guardianship of his mother. Vijai Kumar claimed the status of Hindu undivided family for purposes of assessment under the Wealth-tax Act. The claim was overruled by the Wealth-tax Officer, who held that Vijai Kumar must be assessed as an individual. This view was upheld in appeal by the Appellate Assistant Commissioner. But upon further appeal by the assessee, the Appellate Tribunal held that there was a Hindu undivided family with Vijai Kumar as the sole surviving coparcener. Under these circumstances, ...
Mother India Refrigeration Industries (P) Ltd. Vs. Commissioner of Inc ...
Court: Allahabad
Decided on: Sep-04-1970
Reported in: [1971]80ITR510(All)
V.G. Oak, C.J.1. This is a reference under Section 66 of the Indian Income-tax Act, 1922, hereafter referred to as the Act. The assessee is a limited company. The assessment years are 1951-52 and 1952-53.2. After the assessment year 1950-51, there was an unabsorbed loss of Rs. 67,534 and unabsorbed depreciation of Rs. 1,78,154. In the assessment year 1951-52 the business income before making any deductions amounted to Rs. 50,624. The Income-tax Officer adjusted the current depreciation amounting to Rs. 58,140 as against the business income amounting to Rs. 50,624. It was ordered that the balance of depreciation amounting to Rs. 7,516 should be carried forward. The result was that the total unabsorbed depreciation carried forward amounted to Rs. 1,85,670. It was further decided that the entire unabsorbed loss amounting to Rs. 67,534 should be carried forward.3. At the time of assessment for 1952-53 the business income was found to be Rs. 64,232. Depreciation allowance for that year amou...
Seth Banarsi Das Gupta Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-03-1970
Reported in: [1971]81ITR170(All)
V.G. Oak, C.J.1. This is a reference under Section 66 of the Indian Income-tax Act, 1922. The assessee is a Hindu undivided family. Seth Banarsi Das Gupta is the karta of the joint family. The assessment year is 1953-54. The accounting period ended on June 30, 1952.2. The assessee was the owner of a one-third share in Messrs. S. B. Sugar Mills, Bijnore. He entered into an agreement with Seth Kanshi Ram on July 30, 1950, and obtained a lease of l/6th share in the said mills. The assessee had to pay an annual rent of Rs. 50,000 to Seth Kanshi Ram under the lease. Subsequently, Kanshi Ram thought that the lease executed by him was against his interest. He, therefore, filed a civil suit repudiating the lease. The parties to the suit entered into a compromise. Under the compromise, the lessee was to receive a total of Rs. 68,000 from the lessor. Accordingly, the assessee received a sum of Rs. 16,000 from Kanshi Ram. Under similar circumstances, the assessee received another sum of Rs. 39,26...
- ‹ Prev
- 1
- 3
- Next ›
- Last »