Allahabad Court April 1973 Judgments
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Gangadhar Baijnath Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-10-1973
Reported in: [1976]102ITR382(All)
C.S.P. Singh, J. 1. These reference applications under Section 66(2) of the Indian Income-tax Act, 1922, are based upon identical questions of fact, and are as such being disposed of by a common order. The assessee by these applications seeks a reference of as many as twelve questions of law which relate to an ex parte best judgment assessment made against the assessee.2. Proceedings under Section 34(1A) were initiated against the assessee.The assessee did not file any return and neither did he comply with thenotice under Section 22(4) of the Act. The Income-tax Officer, thereafter,proceeded to make an ex parte best judgment assessment. He found thatthe aggregate sales of cloth and yarn during the period were as under:Assessment year Aggregate salesRs.1942-43 1,31,84,1801943-44 2,27,30,7001944-45 3,85,46,6961945-46 3,57,20,8821946-47 2,05,19,6001947-48 2,25,56,6003. In these years, he held that the dealers in yarn and cloth had made huge profits which were not entered in their books an...
SaiduddIn Vs. State
Court: Allahabad
Decided on: Apr-10-1973
Reported in: 1973CriLJ1643
H.N. Kapoor, J.1. Saiduddin has been convicted by the Assistant Sessions Judge. Farrukhabad. by his order dated 29-8-70 under Section 307, I.P.C. and has been sentenced to seven years' R. I. for making a murderous assault on Mohammad Wahid P. W. 1 on 27-3-67 at about 9 P.M. in Mohalla Khacheri Tola, P.S. Kannauj. district Farrukhabad.2. The facts are that a marriage party of the bridegroom Durab Ali D.W. 1 consisting of about 175 persons bad gone to the house of Subedar P.W. 7 in connection with marriage of Subedar's daughter. The bridegroom was riding a horse belonging to Anand Ram P-W. 6 who was accompanying that horse. Subedar belonged to Behna community. There is a custom in that community that the same horse is ridden by the brother of the bride after the bridegroom gets down. Instead the appellant Saiduddin who was with the marriage party rode the horse as soon as the bridegroom got down. It was resented by the persons belonging to the bride's side. When the appellant did not get...
Sultan Shah Vs. State
Court: Allahabad
Decided on: Apr-10-1973
Reported in: 1973CriLJ1413
ORDERB.D. Gupta, J.1. The applicant in this case has been convicted for the offence punishable under Section 7/16 of the Prevention of Food Adulteration Act. The sentence awarded is rigorous imprisonment for the period already undergone and fine in a sum of Rs. 500/-. After hearing learned Counsel for the parties and scrutinising the material on record. I find myself unable to maintain the finding of conviction,2. The facts found by the Courts below are that on the morning of the 3rd of December. 1969 the applicant was found selling milk which, on analysis by the Public Analyst, was found to contain 5.5 per cent fat and 7.1 per cent non-fatty solids. The standard applied was in regard to cow milk- The Prevention of Food Adulteration Rules, 1955. as applicable to the State of Uttar Pradesh, lay down that cow milk shall contain not less than 3.5 per cent fat and not less than 8.5 per cent of non-fatty solids, It will be observed that in the present case the percentage of fat was over 60 ...
Basti Sugar Mills Co. Ltd., Basti and anr. Vs. the Union of India (Uoi ...
Court: Allahabad
Decided on: Apr-09-1973
Reported in: AIR1974All125
ORDERH.N. Seth, J. 1. Seen the office report. 2. The question that arises for consideration in the case is whether an affidavit sworn on behalf of Union of India, for being used in the High Court is chargeable with the Stamp Duty of Re. 1/- as provided in Item No. 4 of Schedule I-B of the Stamp Act as applicable to State of Uttar Pradesh. 3. Section 3 of the Indian Stamp Act is the charging section which provides for payment of stamp duty on instruments described therein. Proviso added to this section in Uttar Pradesh lays down that except as otherwise provided in the Act the instruments mentioned in Schedule I-A or I-B and of the nature described in Clauses (aa) and (bb) would be chargeable with duty of the amount indicated therein. This section further 'expressly provides for exemption from payment of Stamp Duty payable under the aforementioned proviso, in the following words:-- 'Provided ho duty shall be chargeable in respect of-- (1) any instrument executed by or on behalf of, or i...
The District Co-operative Development Federation Ltd. Vs. Ram Samujh T ...
Court: Allahabad
Decided on: Apr-09-1973
Reported in: AIR1973All476
Omprakash Trivedi, J.1. This revision has been referred for decision to Full Bench by order of Hon'ble the Chief Justice, dated 17-4-1972 on the ground that there appeared to be a conflict between the two Division Bench decisions of this Court reported in Shri Ram v. Shripat Singh : AIR1957All106 and Rahmetullah v. Vidya Bhusan : AIR1963All602 .2. The facts leading to this reference, so far as material for our present purposes, are as follows:There was a written agreement dated 9-2-1959 between the District Co-operative Development Federation Ltd., Pratapgarh, petitioner, and Ram Samujh Tewari, opposite party, by which Ram Samujh Tewari was appointed Thekedar for running a brick kiln. One of the terms of the agreement was that in case of dispute between the parties arising out of the agreement the same would be referred for arbitration by the Deputy Commissioner, Pratapgarh. In accordance with this stipulation an application was moved by the petitioner before the Deputy Commissioner al...
Hari Prasad Vs. Om Prakash and ors.
Court: Allahabad
Decided on: Apr-09-1973
Reported in: AIR1973All504
ORDERHari Swarup, J. 1. This is a judgment-debtor's revision arising out of objections under Order 21, Rule 90, Civil P. C. In execution of the decree the immovable property (house) belonging to the appellant was sold. Objections under Order 21, Rule 90, Civil P. C. were filed. They were dismissed by the trial Court Against that order the judgment-debtor filed an appeal which was also dismissed. Against the appellate order the present revision has been filed. 2. The appellate Court found established almost all the objections raised by the judgment-debtor, but still dismissed the appeal on the ground that it was not proved that the applicant had sustained substantial injury within the meaning of the Proviso to Rule 90 of Order 21, Civil P. C. 3. The first objection was that the notice under Order 21, Rule 66 was not served on the judgment-debtor. The Court below did not accept that the evidence of the applicant that he had not received the notice was sufficient to rebut the presumption ...
Gangadhar Baijnath Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-09-1973
Reported in: [1976]102ITR662(All)
C.S.P. Singh, J.1. These reference applications under Section 66(2) of the Indian Income-tax Act, 1922, raise identical questions of law and are as such being disposed of by a common order. 2. The reference applications relate to six assessment years 1942-43 to 1947-48. The assessee failed to file a return of income required under Section 34(1 A)/22(2) of the Act and to produce books of account and documents required under Section 22(4) of the Act. As a consequence, the Income-tax Officer made a best judgment assessment by estimate. Being aggrieved by the ex parte orders, the assessee filed applications under Section 27 of the Indian Income-tax Act, 1922, for all the six years in question. An affidavit of one Sri Krishujanuj Sahai Edoliya was filed on behalf of the assessee. It was averred that the assessee was prevented by sufficient cause from making the return under Section 34(lA)/22(2) of the Act and also that the assessee did not comply with the terms of the notice under Section 2...
Commissioner of Income-tax Vs. Naresh Chandra Bhargava
Court: Allahabad
Decided on: Apr-06-1973
Reported in: [1974]97ITR572(All)
Gulati, J.1. In compliance with the direction of this court under Section 66(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Allahabad, has referred the following question for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the assessee was entitled to the deduction of interest and litigation expenses from the share of the profit derived by him from Niranjan Lal Bhargava & Co.?'2. The assessment year involved is 1956-57, of which the previous year is the calendar year ending on December 31, 1955. During the relevant previous year the assessee derived income under various heads including 6/16ths share in a registered firm of the name and style of M/s. Niranjan Lal Bhargava and Company. He claimed as deduction out of his total income a sum of Rs. 16,588 representing interest on loans from the Allahabad Bank and a Life Insurance Company and costs of litigation with the Allahabad Bank. T...
Srimati Munia Vs. Board of Revenue U.P. at Allahabad and ors.
Court: Allahabad
Decided on: Apr-05-1973
Reported in: AIR1973All400
Satish Chandra, J.1. This is a plaintiff's special appeal. It arises out of a suit for ejectment under Section 209, U.P. Zamindari Abolition Act.2. The plaintiffs case is that her husband was suffering from cancer. He Invited his relations Madho and Sukhdeo, [respondents, to come and help him in cultivation of his land. After the plaintiffs husband died, these respondents continued to cultivate and manage the land on behalf of the plaintiff. Later, they turned dishonest and with a view to deprive the plaintiff of her property, they instituted a suit (No. 71 of 1956) for an injunction against the plaintiff, in the Civil Court The suit was carried to the High Court in appeal. The High Court on 1-8-1961 dismissed the suit, on the finding that the respondents were merely managers and were fin possession as licensees on behalf of the plaintiff. They had no right or title to the land in dispute.3. During the pendency of this suit, the plaintiff instituted the present suit on 10th October, 19...
Aftab Ali Vs. Smt. Nawab Begum and ors.
Court: Allahabad
Decided on: Apr-05-1973
Reported in: AIR1973All511
T.S. Misra, J. 1. This is a defendant's appeal arising out of a suit for his ejectment and also for recovery of arrears of rent and mesne profits from him. The plaintiff alleged that the house in dispute was purchased and constructed by her deceased husband, who died in August 1944, leaving surviving him the plaintiff and the defendants Nos. 2 to 4. The plaintiff further alleged that she admitted defendant No. 1 as a mere licencee in the said premises in January, 1951 and a license deed dated 18th January, 1951 was executed bv the defendant No. 1 in favour of the plaintiff. The defendant No. 1, however, subsequent entered into an agreement of tenancy with the plaintiff in respect of the suit premises agreeing to pay rent at the rate of Rs. 20/- per month. The defendant No. 1, however, failed to pay the rent to the plaintiff since 1st June, 1959 and, therefore, a notice of demand was served on him. Instead of paying the rent he denied the title of the plaintiff whereupon the plaintiff i...
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