Allahabad Court October 1972 Judgments
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State of U.P. Vs. Prem Spinning and Weaving Mills Co.
Court: Allahabad
Decided on: Oct-05-1972
Reported in: (1973)ILLJ504All
Satish Chandra and N.D. Ojha, JJ.1. Relying upon the decision of the Supreme Court in State of U.P. v. Basti Sugar Mills 1967 -1 L.LJ-220 : A.I.R. 1961 S.C. 420, a learned single Judge held that the power to issue a notification under Section 3 (b) of the U.P. Industrial Disputes Act, 1947, is exercisable by the State Government only in cases of acute emergency. Upon the authority of the Supreme Court in Rohtas Industries Ltd, v. S.D. Agarwal : [1969]3SCR108 , the learned Judge held that when the subjective satisfaction of the Government in exercising a power conferred upon it is challenged in a Court of law, the authority must place before the Court the material upon which the satisfaction was based. On facts, the learned Judge held that no material had been placed on the record of the present case to show that there was any emergency, much less an emergency of an acute nature. Merely reciting verbatim the words used in Section 3 does not absolve the State Government from its duty to ...
Nand Singh Taneja and Sons Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-04-1972
Reported in: [1973]91ITR202(All)
Satish Chandra, J.1. M/s. Nand Singh Taneja and Sons, Kanpur, the assessee, was a partnership-firm which had been accorded registration under Section 185 of the Income-tax Act, 1961, up to and including the assessment year 1964-65. For the assessment year 1965-66, the assessee-firm, on 24th June, 1965, filed before the Income-tax Officer, a declaration, as required by Section 184(7) of the Income-tax Act, 1961, in the prescribed Form 12, stating that there was no change in the constitution of the firm or the shares of the partners as evidenced by the instrument of partnership on the basis of which registration was granted. The last date for filing the return of income for the assessment year 1965-66, on the basis of service of notice under Section 139(2), appears to have been August 5, 1965. The assessee-urm, however, did not file the return at all. On 25th February, 1966, the Income-tax Officer passed an assessment order under Section 144 in default, estimating the business income of ...
Lallu Vs. the Board of Revenue, U.P., Allahabad and ors.
Court: Allahabad
Decided on: Oct-03-1972
Reported in: AIR1973All195
ORDERG.C. Mathur, J. 1. The main question which arises for determination in this writ petition is whether the present suit, under Section 209 of the U. P. Zamindari Abolition and Land Reforms Act, filed by the Gaon Sabha against the petitioner is barred by Order XXIII, Rule 1 (3), Civil Procedure Code. An earlier suit under the same provision being Suit No. 22 was filed by the Gaon Sabha against the petitioner. The Gaon Sabha made an application to the trial Court for permission to withdraw the suit. In the application the Gaon Sabha also prayed that it might be granted permission to file a fresh suit. On January 17, 1966, the trial Court passed the following order on this application:-- 'Allowed to be withdrawn on payment of Rs. 8/- as costs.' It is to be noticed that the order was completely silent whether the permission was or was not granted to file a fresh suit. The present suit was filed on July 6, 1966. It was under the same provision and for the same relief. The petitioner cont...
Kundan Sugar Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-03-1972
Reported in: [1977]106ITR704(All)
Misra, J.1. Under Section 256(1) of the Income-tix Act, 1961, the Income-tax Appellate Tribunal, Delhi Bench C, has at the instance of the assessee submitted a statement of the case inviting the opinion of this court on the following questions :'1. Whether, on the facts and in the circumstances of the case and in accordance with the provisions of the law and rules, the assessee-company is entitled to 50 per cent, of the normal depreciation on the plant and machinery on account of double shift allowance for the whole year or for a proportionate period ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in deleting the sums of Rs. 3,49,742 and Rs. 44,509 being the extra price payable for the purchase of sugarcane by Messrs, Kundan Sugar Mills and Pannijee Sugar Mill?, respectively, as a deduction under the provisions of the Income-tax Act ?' 2. The assessment years involved in respect of the first question are 1954-55 to 1958-59, 1960-61 and 1961-62. T...
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