Allahabad Court January 1972 Judgments
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Bachcha Vs. Smt. Lakhpati Devi and ors.
Court: Allahabad
Decided on: Jan-12-1972
Reported in: AIR1972All513
ORDERJ.S. Trivedi, J.1. Plaintiff opposite parties had filed a suit for a declaration, injunction and demolition against the applicant and Opposite Parties 9 to 18. The applicant Bachcha was described as a minor under the guardianship of his father Krishna Kumar in the plaint. On the refusal oi Krishna Kumar, father of the applicant, Vidya Nand Vakil was appointed guardian ad litem by the Trial Court. The Trial Court dismissed the plaintiff's suit. The plaintiffs thereafter filed an appeal. In the decree of the Trial Court the applicant Bachcha alias Guddu continued to be described under the guardianship of his father Krishna Kumar. The memorandum of appeal filed by the plaintiff Opposite Parties arrayed the applicant as minor under the guardianship of his father Krishna Kumar. The plaintiff Oppo-site Parties thereafter moved an application on 19-5-71 in the Court of II Additional District Judge before whom the appeal was pending mentioning therein that Bachcha minor has been arrayed u...
Sant Baba Mohan Singh Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-10-1972
Reported in: [1973]90ITR197(All)
Pathak J.1. The Income-tax Appellate Tribunal has referred the following question :' Whether, on the facts and circumstances of the case, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner directing the Income-tax Officer to make a fresh assessment after issuing a proper notice under Section 23(2) of the Income-tax Act, 1922, for the assessment year 1960-61 '2. The assessee is Sant Baba Mohan Singh. He has been assessed as an individual for the assessment year 1960-61 for which the relevant account year ended on March 31, 1960. In response to a notice under Section 22(2) of the Income-tax Act, 1922, he filed a return showing his income as nil. In the return he made a note saying that he was engaged in the service of the public for religious and charitable purposes and therefore had no personal income. The Income-tax Officer, however, estimated the assessee's net income at Rs. 1,00,000 and made an assessment order accordingly. On appeal by the asse...
Commissioner of Income-tax Vs. Ram Dayal Varma
Court: Allahabad
Decided on: Jan-10-1972
Reported in: [1973]90ITR426(All)
H. Swarup, J.1. The question referred to us by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax is whether, ' on the facts and in the circumstances of the case, the Tribunal was correct in holding that the order under Section 154 of the Income-tax Act, 1961, was null and void for the assessment year 1957-58 '2. The assessment against Ram Dayal Varma, assessee, was made under the provisions of the Indian Income-tax Act, 1922, and was completed on 23rd March, 1962. The Income-tax Officer, alter the enforcement of the Income-tax Act of 1961, issued a notice to the assessee under Section 154 of the said Act and passed an order under Section 154 on 17th February, 1966. The assessee, feeling aggrieved, went up in appeal but the appeal was dismissed by the Appellate Assistant Commissioner. The assessee filed a second appeal which was allowed by the Tribunal. The Tribunal held that the proceedings in respect of the assessment in question for the assesssment y...
Commissioner of Sales Tax Vs. Roshan Lal Balram
Court: Allahabad
Decided on: Jan-10-1972
Reported in: [1973]30STC166(All)
R.L. Gulati, J.1. These are references under Section 11(3) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow. The assessment year involved is 1963-64. The connected Reference No. 690 of 1970 relates to the assessment year 1962-63. A common question of law arising out, of these cases has been referred for the opinion of this court. The question is:Whether on the facts and circumstances of this case, batasha is taxable as an unclassified item.2. Before the assessing authority, the assessee contended that it prepares batashas out of khandsari sugar which it purchases locally. Khandsari sugar is refined and batashas are prepared by a mechanical process. No other ingredient is added, nor is any manufacturing process involved, so that batashas and khandsari sugar are one and the same commodities. The sale of khandsari sugar is taxable at a single point at the point of sale by the manufacturer or the importer and as the assessee is neither a manufacture...
Commissioner of Income-tax Vs. Dwarka Prasad Subhash Chandra
Court: Allahabad
Decided on: Jan-07-1972
Reported in: [1974]94ITR154(All)
Pathak, J.1. The assessee is a Hindu undivided family engaged in the manufacture and sale of katechu. During the assessment proceedings for the assessment year 1963-64 (the relevant previous year being the year commercing July 1, 1961, and ending June 30, 1962), the Income-tax Officer discovered that the assessee had not disclosed its true income and after considering the explanation of the assessee he added Rs. 66,457 to the total income returned by the assessee. The assessment order was passed on January 21, 1964. At the end of the assessment order the Income-tax Officer recorded that action under Section 271(1)(c) would be taken separately. The assessee preferred an appeal to the Appellate Assistant Commissioner, but shortly thereafter, it made an application for permission to withdraw the appeal. Permission was denied by the Appellate Assistant Commissioner, and instead he required the assessee to furnish details in respect of the stocks available with it and also with its commissi...
District Co-operative Development Federation Ltd. Vs. Commissioner of ...
Court: Allahabad
Decided on: Jan-06-1972
Reported in: [1973]88ITR330(All)
H. Swarup, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922, in which the following question has been referred to us for opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee's brick kiln business was not a cottage industry within the meaning of Section 14(3)(i)(b) of the Indian Income-tax Act. 1922, as it stood after the amendment in 1960 '2. The assessee is the District Co-operative Development Federation Ltd., Etawah. It carried on the business of manufacturing bricks at its brick kilns. It had a number of brick kilns and employed a large number of workers in the manufacture of bricks. The assessee claimed the benefit of Section 14(3)(i)(b) of the Indian Income-tax Act, 1922, on the ground that it was engaged in a cottage industry. The assessment years involved are 1960-61 and 1961-62. The Tribunal has held, agreeing with the Income-tax Officer and the Appellate Assistant Commissi...
Sk. Aftab HusaIn and anr. Vs. Smt. Tayabba Begam and anr.
Court: Allahabad
Decided on: Jan-05-1972
Reported in: AIR1973All54
Om Prakash Trivedi, J. 1. This is a defendants' second appeal and arises from the judgment and decree dated 21-8-1962 passed by the District Judge, Sitapur, upholding the judgment and decree of the Civil Judge, Sitapur. The material facts are briefly as follows: 2. Plaintiff-respondent Smt Tayyaba Begam filed a suit for partition in the Courtof the Civil Judge in respect of her 1/3 share in three houses Nos. 138, 140 and 144 situate in Mohalla Shaikh Sarai, district Sita-pur. It is an admitted fact that the houses in dispute originally belonged to Munshi Ali Mohammad who died in 1929. He had two wives, the first wife having died during his lifetime and on his death the second Wife Smt Afsari Begara survived. The plaintiff-respondent Smt. Tayyaba Begam is the daughter and Sheikh Aftab Hussain defendant-appellant No. 1 is the son of Smt Af-sari Begam who has also since died. The plaintiff and defendant No. 1 are admittedly the sole heirs of the deceased lady. It is further an admitted fa...
Fakeer Bux Vs. Smt. Saira Begum
Court: Allahabad
Decided on: Jan-05-1972
Reported in: AIR1972All475
Kirty, J.1. The suit giving rise to this appeal was filed by the respondent for possession of a house and past, pendente lite and future mesne profits at the rate of Rs. 10 per mensem. The trial Court decreed it in toto. The lower appellate Court confirmed the decree for possession upholding the plaintiff's title, but remanded the case to the trial Court for deciding the question of mesne profits afresh after framing a specific issue thereon. The defendant filed an appeal in this Court, registered as F.A.F.O. 237 of 1965, under Section 104 read with Order 43, Rule 1 of the Code of Civil Procedure. The appeal came up before Verma, J. (as he then was) for final hearing. He considered the points of law involved in the case to be of sufficient importance meriting decision by a Division Bench and ordered accordingly.2. Thereafter the appeal was heard by Oak, C. J. and Mukerji, J. Before them a preliminary objection was raised by the respondent as to the maintainability of appeal under the p...
Hira Singh and anr. Vs. the State Transport (Appellate) Tribunal, U.P. ...
Court: Allahabad
Decided on: Jan-05-1972
Reported in: AIR1972All480
ORDERC.S.P. Singh, J.1. The petitioner was granted a public carrier permit. He, thereafter, approached the Regional Transport Authority, Bareilly for a recommendation to the Delhi Transport Authority so as to enable him to get his permit countersigned by that authority for the purpose of plying his public carrier in the State of Delhi as well. Manohar Lal Chawla, respondent No. 3, had also applied for a similar privilege. The Regional Transport Authority, Bereilly however, recommended the case of the petitioner. The Transport Authority at Delhi countersigned the permit of the petitioner. Subsequently an appeal was preferred by Manohar Lal Chawla, respondent No. 3 before the Appellate Tribunal against the recommendation made by the Regional Transport Authority, Bareilly, respondent No. 2. A number of preliminary objections were taken by the petitioner to the appeal but they were overruled. On merits the Appellate Tribunal held that the Regional Transport Authority, Bareilly was in error...
Mahabir Sugar Mills (P.) Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-04-1972
Reported in: [1973]89ITR143(All)
Pathak, J.1. The assessee is a private limited company and carries on the business of the manufacture and sale of sugar. During the previous year relevant to the assessment year 1964-65, the assessee contributed a sum of Rs. 24,000 to the Development Council, Siswa Bazar, pursuant to a scheme for intensive cane development in the area. The scheme was launched by the State Government on the recommendation of the Sugar Industry Advisory Committee, and the object of the scheme was to develop intensively an area of four thousand acres around the assessee's sugar mill for a period of three, years with a view to raising the average yield of sugarcane per acre. The scheme contemplated that the total cost would be borne by the factory, the canegrowers of the area, the State Government and the Government of India. The share of the sugar mill was determined at Rs. 24,000. The assessee paid the amount, and it claimed a deduction of the payment against its business income for the assessment year 1...
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