Allahabad Court July 1971 Judgments
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Commissioner of Income-tax Vs. Ram Murti
Court: Allahabad
Decided on: Jul-08-1971
Reported in: [1973]87ITR577(All)
Pathak, J. 1. The assessee, Ram Murti, voluntarily submitted his returns for the assessment years 1957-58 to 1962-63, all on the same date March 23, 1962. The Income-tax Officer took proceedings for imposing a penalty for default of the notice under Section 22(1) of the Indian Income-tax Act, 1922, in respect of the different assessment years. On August 31, 1963, he made an order under Section 271(1)(a) of the Income-tax Act, 1961, imposing a penalty of Rs. 2,209 on the ground that the assessee had not filed the returns of income in time. On appeal for the assessment year 1960-61, the Appellate Assistant Commissioner of Income-tax, although finding that the assessee was guilty of default in complying with the notice under Section 22(1) of the Act of 1922, and that, therefore, Section 271(1)(a) of the Act of 196'1 was attracted, reduced the penalty to Rs. 1,800. The assessee proceeded in further appeal to the Income-tax Appellate Tribunal. The Appellate Tribunal also held that the asses...
Sidhe Nath and ors. Vs. Prem Club
Court: Allahabad
Decided on: Jul-07-1971
Reported in: AIR1972All324
M.N. Shukla, J.1. The Ganga flowsalong vast sandy tracts which humanphilanthropy has dotted with elegant ghats.In the city of Kanpur there is a long beltof land on the bank of the Ganges whichis compendiously known as the GuptarGhat. At present it actually consists offour ghats namely Ram Chandra Ghat,Narain Ghat, Akharha Ghat and BrahmaMandal Ghat. To the south of theseghats is situate bungalow No. 160 whichis now known as the Police D. I. G. (Deputy Inspector General of Police) Bungalow. It appears that in the year 1892there was no regular ghat by the side ofthis land and the land was irregular andkachcha. Gradually ghats sprang up. Thefirst in point of time was the Brahma Mandal Ghat which was constructed pacca bythe Brahma Mandal about 45 years ago.In or about the year 1930 one Asha Ramabuilt another pacca ghat by the side ofBrahma Mandal Ghat which came to beknown as Lala Ram Chandra Ghat. Thenthereafter Akharha Ghat came into existenceand then the defendant Prem Club constructed ...
Symonds Distributors (P.) Ltd. and Wheelers Distributors (P.) Ltd. Vs. ...
Court: Allahabad
Decided on: Jul-07-1971
Reported in: [1972]86ITR88(All)
R.L. Gulati, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The following question of law has been referred for the opinion of this court. 'Whether, on the facts and circumstances of the case and where the assessee had kept its books on mercantile system of accountancy and had made a provision for payment of bonus just before the close of the accounting year in pursuance of a resolution of the board of directors, it could rightly be held that the claim for the deduction on the amount for the provision of bonus cannot be allowed as a deduction on the ground that the assessee's profits were not ascertained or known till the final adjustment of the accounts ?'2. The assessee is a private limited company engaged in the business of sports goods. The assessment year involved is 1962-63, the accounting year being the calendar year 1961. 3. There is a group of three companies including the assessee-company which is managed by the same management. M/s. A. H. Wheeler ...
Swadeshi Cotton Mills Company Limited Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jul-07-1971
Reported in: [1972]29STC502(All)
1. This is a reference under Section 11(1) of the U.P. Sales Tax Act.2. The assessee, M/s. Swadeshi Cotton Mills Company Ltd., Kanpur, is a manufacturer of and dealer in cloth. On 2nd August, 1961, the assessee was assessed to tax for a sum of Rs. 12,28,764.57. A notice of demand was served upon the assessee on 11th August, 1961. The assessee did not make the payment of the tax within the time specified in the notice of demand. The Sales Tax Officer issued a notice, under Section 15-A(1)(c) requiring the assessee to show cause as to why penalty should not be imposed upon it for its failure to pay the tax within the time allowed in that behalf. The assessee submitted a written explanation in which it was stated that the assessee had approached the Government for the grant of instalments for the payment of the arrears of tax, as it was not in a position to pay the whole amount in a lump sum. The assessee further requested for four weeks' time within which to obtain appropriate orders fro...
Devendra Kumar Gupta Vs. the Pilokhri Brick Kiln
Court: Allahabad
Decided on: Jul-06-1971
Reported in: AIR1972All61
Satish Chandra, J.1. These appeals and revisions raise common questions and can be disposed of together.2. A truck bearing number USL 8010 belonging to the defendants-respondents was involved in an accident on 9th June, 1966. Arun Gupta and Rajvardhan Gupta, sons of Devendra Kumar, received injuries at the accident. Later, Arun Gupta died. His father Devendra Kumar, on 24th May, 1967, instituted a suit in the Court of the Civil Judge Meerut, for recovery of compensation from the defendants-respondents for damages suffered by him as a result of his son Arun Gupta's death. The same day, Rajvardhan Gupta filed another suit in the same Court for compensation for the injuries sustained by him. Both the suits were accompanied by applications for leave to sue in forma pauperis. Both cases were heard together, and disposed of by the learned Civil Judge, Meerut, by a common judgment.3. It appears that by a notification dated 22nd April, 1967, the State Government constituted a Motor Accidents C...
Commissioner of Income-tax Vs. Shiv Hari Co. (P.) Ltd.
Court: Allahabad
Decided on: Jul-06-1971
Reported in: [1973]87ITR368(All)
Pathak, J. 1. The Income-tax Appellate Tribunal has referred the following question for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the penalties levied on the assessee under Section 273(b) of the Act of 1961 for the assessment years 1958-59 and 1959-60 were rightly cancelled ' 2. The assessee is a limited company. For the assessment years 1958-59 and 1959-60 the assessee should have paid tax under Section 18A(3) of the Income-tax Act, 1922. As it did not, the Income-tax Officer served notices under Section 274(1) of the Income-tax Act, 1961, on the assessee to show cause why penalties should not be levied. The assessee objected to the proceedings contending that no penalty under Section 273 of the 1961 Act could be levied. The objection was rejected. The Income-tax Officer imposed penalties of Rs. 24,000 and Rs. 10,000 for the two years, respectively. The assessee appealed to the Appellate Assistant Commissioner but was unsuccessful. He the...
Satish Chandra Gupta Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jul-06-1971
Reported in: [1971]28STC740(All)
S.N. Dwivedi, J. 1. These four references have been made by the Judge (Revisions) under Section 11(1) of the Sales Tax Act. Two common questions have been referred to the court. (1) Whether in view of the facts and circumstances discussed in my judgment dated 7th March, 1970, the memoranda of appeals presented by the applicant to the post office on the last day of limitation were not time-barred (2) In view of the facts and circumstances mentioned in my judgment dated 7th March, 1970, the ground that the applicant was misled by the judgment dated 16th July, 1965, in Revision No. 4106 of 1959, M/s. Motilal Babu Lal, Bindki, Fatehpur, was sufficient to condone the delay in filing of appeals under Section 5 of the Limitation Act. 2. The material facts of the case are these : The assessee was assessed to sales tax for four assessment years. It appears that it did not pay the tax within the prescribed time. Accordingly a penalty order was passed. The penalty order was passed on 17th Septem...
Kamta Prasad Vs. Smt. Om Wati
Court: Allahabad
Decided on: Jul-05-1971
Reported in: AIR1972All153
A.K. Kirty, J. 1. The respondent filed a petition under Section 13 of theHindu Marriage Act against the appellant seeking dissolution of the marriageand also a decree for return of ornaments and other articles belonging toher worth Rs. 2,700/-. The suit wascontested but the trial court decreedthe suit for judicial separation and alsofor return of the ornaments etc. Thehusband filed an appeal, which hasbeen dismissed by the lower appellatecourt.2. The courts below have recorded concurrent findings to the effect that the husband was a drunkard and addicted to other vicious habits. There is also a concurrent finding that the appellant used to treat the respondent with cruelty and had given her a knife blow in the abdomen and had also-turned her out of his house. On these findings the suit was rightly decreed for judicial separation. That part of the decree, therefore, must be affirmed. 3. Coming now to the question of the legality of the decree for return of the ornaments etc., it may be ...
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