Allahabad Court December 1971 Judgments
Commissioner of Income-tax Vs. Smt. Shanti Meattle
Court: Allahabad
Decided on: Dec-27-1971
Reported in: [1973]90ITR385(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Delhi Bench A ', at the instance of the Commissioner of Income-tax, U.P. II, Lucknow,referred the following questions of law for our decision for the assessment years 1955-56, 1956-57, 1957-58 and 1958-59:' (1) 'Whether, on the facts and in the circumstances of the case, the receipt of maintenance allowance by the assessee from her husband was rightly held to be exempt under Section 4(3)(vii) of the Indian Income-tax Act, 1922 ? (2) If the answer to question No. (1) be in the negative, then, whether the entire receipt by the assessee was taxable when the agreement to live apart make provision for maintenance of the respondent as well as her two sons ' 2. The facts necessary for the decision of these questions may now be shortly stated. Shrimati Shanti Meattle, the assessee, was being assessed as an individual in respect of income from property, interest from bank and other sources. It appears that the relations between her and her h...
Tag this Judgment!Somaiya Organics India Ltd. and anr. Vs. Chief Controlling Revenue Aut ...
Court: Allahabad
Decided on: Dec-23-1971
Reported in: AIR1972All252
C.S.P. Singh. J. 1. This is a reference under Section 57 of the Indian Stamp Act made at the instance of Somaiya Organics (India) Ltd.2. The Godavari Sugar Mills Ltd. (which for convenience, will be referred to as 'the Godavari Sugar Mills') entered into a technical collaboration agreement with Messrs. Melle Besons, and it is said that in this connection pursuant to the resolution of its Board of Directors passed on October 23. 1964, the Godavari Sugar Mills obtained a deferred payment guarantee upto the limit of Rs. 65,00,000/-from the Punjab National Bank Ltd. in favour of Messrs. Speichim Paris, on an equitable mortgage by deposit of title deeds of its property.3. The Godavari Sugar Mills was the owner of property consisting of land and buildings which included a factory and residential accommodation for its employees. On March 2, 1962, the Godavari Sugar Mills resolved to sell the land, buildings and machinery to the Somaiya Organics (India) Ltd. (referred to hereinafter as 'Somaiy...
Tag this Judgment!Modern Wood Works Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-23-1971
Reported in: [1974]93ITR164(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the penalty proceedings by the Appellate Assistant Commissioner were valid under the Income-tax Act, 1961?' 2. The dispute relates to the assessment year 1963-64. The assessee carries on retail timber business. The Income-tax Officer made an addition in the trading account to the tune of Rs. 5,432, on the ground that there was no stock register and quantitative tallies and that the result shown by the assessee was lower as compared to the rates applied by the department in earlier years. The Income-tax Officer found a deposit of Rs. 12,162, being a credit to the assessee's account. This amount was also added and the explanation given by the assessee that the same represented the moneys received from the sale proceeds of ornaments was not accepted. T...
Tag this Judgment!O.S. Chawla Vs. Assistant Controller of Estate Duty
Court: Allahabad
Decided on: Dec-23-1971
Reported in: [1973]90ITR68(All)
S.N. Dwivedi, J. 1. There was one S. H. Chawla. He died on July 20, 1958. He left behind a son, O. S. Chawla, and a wife, Sushila Chawla. For the purposes of assessment of estate duty the son is the accountable person. He filed an account of the property passing on the death of his father. The list of property did not include shares of the value of Rs. 77,238. The names of the companies which had issued the shares are not disclosed in the statement of the case. But, that is of no moment. It should, however, be noted that the share scrips were in the name of Sushila Chawla, the wife. The Assistant Controller of Estate Duty included the value of the shares in the principal value of the estate of the deceased. His order was affirmed on appeal by the Appellate Tribunal. Under Section 64(1) of the Estate Duty Act (hereinafter called ' the Act'), the Appellate Tribunal has referred for opinion of the court this question : 'Whether, on the facts and in the circumstances of the case, the inclu...
Tag this Judgment!Commissioner of Income-tax Vs. Bankey Lal Hira Lal
Court: Allahabad
Decided on: Dec-23-1971
Reported in: [1973]92ITR587(All)
Pathak, J. 1. At the instance of the Commissioner of Income-tax, the following question has been referred by the Income-tax Appellate Tribunal:'Whether, on the facts and in the circumstances of the case, the proceedings for imposition of penalty under Section 271(1)(c) had been validly commenced within the meaning of Section 275 of the Income-tax Act, 1961 ?'2. Proceedings for the imposition of penalty were taken against the assessee for concealment of income represented by cash credit entries in the accounts of four creditors during the previous year relevant to the assessment year 1963-64. The Inspecting Assistant Commissioner examined the four creditors and upon the material before him held that the explanation submitted by the assessee in respect of the cash credit entries was false. He imposed a penalty of Rs. 28,070. In appeal before the Income-tax Appellate Tribunal, the assessee contended that the penalty proceedings had not been commenced during the course of the assessment pr...
Tag this Judgment!Commissioner of Income-tax Vs. Hind Lamps Ltd.
Court: Allahabad
Decided on: Dec-23-1971
Reported in: [1973]90ITR487(All)
Pathak, J. 1. The Income-tax Appellate Tribunal has referred the following question under Section 19 of the Super Profits Tax Act, 1963, read with Section 256(1) of the Income-tax Act, 1961:'Whether, on the facts and in the circumstances of the case, it was rightly held that, (1) proposed dividends, (2) provision for taxation, (3) credit balance of profit and loss account, (4) depreciation reserve (being excess of book depreciation over depreciation allowed in the income-tax assessment) represented 'reserves' and were to be included in the computation of capital under the Super Profits Tax Act, 1963 ?'2. The assessee is a limited company. It was assessed under the Super Profits Tax Act, 1963, for the assessment year 1963-64 of which the relevant account year ended on December 31, 1962.3. Section 4 of the Super Profits Tax Act provides for the levy of super profits tax on a company for an assessment year in respect of so much of its chargeable profits of the previous year as exceed the ...
Tag this Judgment!Mohinder Singh Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Dec-23-1971
Reported in: [1972]85ITR358(All)
C.S.P. Singh, J. 1. The Central Board of Direct Taxes, New Delhi, has under Section 64(1) of the Estate Duty Act, 1953, referred the following question for our opinion : 'Whether, on the facts and in the circumstances of the case, the Board were justified in holding that all the properties (other than properties of the value of Rs. 36,000 and the agricultural lands in Kama! District, Punjab) were correctly included in the estate duty assessment of the deceased as property which belonged to the deceased in his individual capacity?' 2. This reference relates to the assessment of the estate of the deceased, S. Tahl Singh. The items of properties left by the deceased consisted of various bank accounts either in the name of the deceased or in the joint names of the deceased with his wife or his son, some agricultural land in District Karnal, Punjab, plots of land at Delhi and Dehradun and verified claims for properties left in Pakistan. The accountable person submitted a return voluntarily ...
Tag this Judgment!Commissioner of Income-tax Vs. Sir Shadilal Sugar and General Mills Lt ...
Court: Allahabad
Decided on: Dec-23-1971
Reported in: [1972]86ITR776(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Delhi Bench 'B', has referred three questions, two at the instance of the assessee and one at the instance of the Commissioner of Income-tax. Inasmuch as we think that question No. 3 referred at the instance of the Commissioner of Income-tax has not been correctly framed and needs refraining, it will be convenient to set out the questions referred which are as follows :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the provisions of Section 271/274 of the Income-tax Act, 1961, are applicable to the present case ? 2. Whether there is any material to warrant the finding that the assessee-company had concealed the particulars of its income or deliberately furnished inaccurate particulars thereof within the meaning of Section 271(2) of the Income-tax Act, 1961? and 3. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in reducing the penalty unde...
Tag this Judgment!Kodai Ram Vs. Ram Sunder Tewari
Court: Allahabad
Decided on: Dec-22-1971
Reported in: AIR1973All58
J.M. Lal, J. 1. This second appeal arises out of a suit filed by plaintiff-respondent for cancellation of a decree passed by the Revenue Court on the ground that the said decree was obtained by the defendant-appellant under fraud which prevented the plaintiff-respondent from coming to know of that decree. The suit was dismissed by the trial Court but decreed by the lower appellate court. Hence this second appeal. 2. The relevant facts were that the appellant filed a suit under Section 59 of the U. P. Tenancy Act in the Revenue Court against the appellant for a declaration that he had acquired hereditary tenancy rights in a plot under Section 180 (2) of the said Act Summons of that suit was issued to the respondent but the same could not be served on him personally. The appellant then applied that substituted service may be effected on him under Order V, Rule 20, Civil Procedure Code. The Revenue Court allowed that application and directed that service shall be effected by beat of drum ...
Tag this Judgment!Mohan Lal Verma Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Dec-20-1971
Reported in: [1972]29STC398(All)
S.N. Dwivedi, J. 1. In all these petitions, the petitioners are brick producers. In Writ Petition No. 2080 of 1970 the petitioners pray for the issue of a writ in the nature of prohibition restraining the sales tax authorities from assessing sales tax on its turnover of the sale of bricks in accordance with a notification issued under Section 3-A of the U.P. Sales Tax Act, as it stood before the passing of the U.P. Sales Tax (Amendment and Validation) Act, 1971. In Writ Petition No. 2360 of 1970 the petitioner has been assessed to sales tax on its turnover of the sale of bricks from the assessment year 1959-60 to the assessment year 1964-65. Assessment proceedings for the assessment years 1968-69 to 1970-71 are still pending. It prays that the assessing authority should not assess tax for the said years. There is a further prayer that the Judge (Revisions), Sales Tax should not confirm the assessments for the years 1965-66 to 1967-68. There is a third prayer that the assessing authorit...
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