Allahabad Court May 1972 Judgments
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Siya Ram and ors. Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: May-08-1972
Reported in: AIR1972All518
C.S.P. Singh, J.1. The Chief Controlling Revenue Authority has under Section 57(1) of the Stamp Act referred the following questions to us for answer.'1. 'Whether the document (Annexure 1) is an 'instrument of partition' as defined in Section 2(15) of the Indian Stamp Act and is chargeable with duty under Article 45 of Schedule 1-B thereof?2. Whether the document under reference is already properly stamped with a duty of Rs. 2.25?'The facts necessary for an answer to these questions may be shortly stated. Siya Ram, Kailash Nath and Smt. Kunnan Devi executed a document on the 4th of September, 1969, in which there was a recital that the parties belonged to the same family and were owners of certain properties mentioned in the deed. It was further averred that the parties had partitioned the properties and had entered into separate possession of their shares on the 27th. of March, 1969 and that subsequently a map showing the shares of the parties in the properties had also been prepared....
Seth Banarsi Das Gupta Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-05-1972
Reported in: [1977]106ITR804(All)
R.L. Gulati, J.1. This is a statement of the case under Section 66(1) of the Income-tax Act.2. The assessee is a Hindu undivided family of the name and style of Seth Banarsidas Gupta. The assessment year involved is 1955-56 with previous year ended on June 30, 1954. The following questions have been referred for our opinion :'1. Whether, on the facts and in the circumstances of the case, the profit of Rs. 1,096 realised by the assessee-family on the sale of the trees was income liable to tax ? 2. Whether, on the facts and in the circumstances of the case, the income from gur business was agricultural income, not liable to tax ? 3. Whether, on the facts and in the circumstances of the case, the amounts of Rs. 16,000 and Rs. 41,805 received by the assessee-family from Kashiram and Devi Chand, respectively, constituted its income ? 4. Whether, on the facts and in the circumstances of the case, the following expenses are permissible deductions: (1) Rs. 2,640 legal charges. (2) Rs. 1,381 in...
Seth Banarsi Das Gupta Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: May-05-1972
Reported in: [1977]106ITR559(All)
R.L. Gulati, J. 1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment year involved is 1954-55 with the accounting year July 1, 1952, to June 30, 1953. The Income-tax Appellate Tribunal has referred the following 8 questions for our opinion. Question No. 6 is at the instance of the Commissioner of Income-tax, while theremaining questions are at the instance of the assessee. The questions are :'1. Whether, on the facts and in the circumstances of the case, the litigation expenses of Rs. 20,664 was a permissible deduction ? 2. Whether, on the facts and in the circumstances of the case, the interest amount of Rs. 4,413 was a permissible deduction ? 3. Whether, on the facts and in the circumstances of the case, the travelling and conveyance expense of Rs. 63 was a permissible deduction ? 4. Whether, on the facts and in the circumstances of the case, the amount of Rs. 16,000 and Rs. 42,957 received by the assessee from the receiver constitute his inco...
Commissioner of Income-tax Vs. Globe Engineers (P.) Ltd.
Court: Allahabad
Decided on: May-05-1972
Reported in: [1973]90ITR188(All)
R.L. Gulati, J.1. At the instance of the Commissioner of Income-tax, Kanpur, the Income-tax Appellate Tribunal, Delhi Bench 'C', has submitted this statement of the case under Section 256(1) of the Income-tax Act, 1961, seeking the opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee-company derives income from manufacturing or processing of goods and that the rebate should be allowed at 30 per cent '2. The assessee is a private limited company and is a partner in a partnership firm styled as M/s. Hill Hardware Company, New Delhi, in which it has 50% share. While making the assessment for the year 1964-65 the Income-tax Officer had allowed a rebate @ 20% in the computation of corporation tax. The assessee moved an application under Section 154 claiming that since the firm from which share income was derived was engaged in manufacturing business, the company its...
Qabool Singh Vs. Board of Revenue and ors.
Court: Allahabad
Decided on: May-04-1972
Reported in: AIR1973All158
ORDERH.N. Seth, J.1. Qabool Singh defendant No. 3, in a suit under Section 229-B of the U. P. Z. A. & L. K. Act, has filed this petition praying that the orders passed by the Board of Revenue. Additional Commissioner Meerut, Assistant Collector Meerut dated 24th January, 1970, 26th November. 1968. 10th May, 1968 and 30th September, 1971 be quashed.In order to appreciate the controversy raised in this petition it would be convenient to state a short pedigree, which is admitted by the parties concerned. HARDEV SINGH | ___________________________________________________________________________________________ | | | Ram Prasad Pirthi Qabul Singh | =Vidyawati (widow) Defdt. No. 8__________________________________ | | | | |Surya Prakash Chander Pal Vijai Kumar |(Defdt No. 4) (Defdt.5) (Defdt. 6) | ____________________________________ | | | Siksha Bimla Kranti | Piff. 2 Plff.3 Subhash Plff. No. 1Plaintiffs Subhash, Bimla and Kranti brought a suit under Section 229-B of the U. P. Z. A. & L. R...
Commissioner of Income-tax Vs. Sheo Nath Prasad Hari Kishan
Court: Allahabad
Decided on: May-04-1972
Reported in: [1974]93ITR282(All); [1974]34STC485(All)
Gulati, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961.2. The assessee is a partnership firm which carried on wholesale business in cloth. During the previous year relevant to the assessment year 1958-59, it collected from its customers sales tax amounting to Rs. 4,46,944 and paid a sum of Rs. 3,16,899 to the sales tax department leaving a balance of Rs. 1,30,045. The Income-tax Officer treated the sum of Rs. 1,30,045 as the assessee's income for the assessment year in question and levied tax thereon. On appeal the Appellate Assistant Commissioner of Income-tax, relying upon a decision of the Income-tax Appellate Tribunal in the case of the assessee for the assessment year 1959-60, held that the surplus of Rs. 1,30,045 in the sales tax account did not constitute revenue receipt and remitted the tax levied thereon. The income-tax department went up in appeal before the Income-tax Appellate Tribunal, The Tribunal has dismissed the appeal, but at the instance of...
Renusagar Power Co. Ltd. Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: May-02-1972
Reported in: AIR1973All33
H.N. Seth, J.1. The petitioner, Renusagar Power Co. Ltd., has filed this petition under Article 226 of the Constitution praying that demand in the letter dated 5th of January, 1971 from the Electrical Inspector amounting to Rs. 1,44,400/- and the recovery of certificate dated June 21, 1971 under the signatures of Tehsildar, Dudhi requiring the petitioner to pay a sum of Rupees 1,44,384/- be quashed.2. The petitioner Company was incorporated under the Companies Act, 1956. The object of its incorporation was to-generate, develop and supply electrical power at a place or places for which licences may be obtained and to transmit, distribute and supply such power throughout the area of supply named therein, and without prejudice to the generality of the above to transmit, distribute and supply such power to and for the purposes of feeding the plant of the Hindustan Aluminium Corporation Ltd., and generally to generate, develop and supply power at any place or places and to transmit, distrib...
Abdul Hamid Vs. Smt. Asghari and ors.
Court: Allahabad
Decided on: May-02-1972
Reported in: 1973CriLJ1710
J.M.L. Sinha, J.1. In this appeal by special leave the appellant challenges the judgment and order dated 4th November, 1968 passed by Judicial Magistrate. Dehradun acquitting the respondents of the offence under Section 494, I.P.C2. The facts relevant to the case can briefly be stated as under:Smt. Asghari respondent No. 1 was previously married to Abdul Hamid, hereafter to be called the appellant. It is alleged that Jafar. respondent No. 2, who happened to be the father of respondent No. 1, used to borrow money from the appellant from time to time but did not repay the same. About one and half years prior to the filing of the complaint the appellant asked for the repayment of the money. This caused offence to the respondent No, 2 and consequently he sent for respondent No. 1 through one Fateh on the pretext that the respondent No. 1 should celebrate Shabi-Barat festival at her father's house. Thereafter the respondent No. 2 did not send respondent No. 1 to the appellant's house despit...
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