Allahabad Court February 1974 Judgments
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Commissioner of Income-tax Vs. Ram Achal Ram Sewak
Court: Allahabad
Decided on: Feb-22-1974
Reported in: [1977]106ITR144(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the provisions of Section 271(1)(c) and the Explanation thereto are not attracted in respect of the assessment year under consideration ?'The assessee is a Hindu undivided family and carried on business in kirana and cloth at Faizabad during the assessment year 1963-64, the previous year being the financial year ending on March 31, 1963. The Income-tax Officer completed the original assessment for the aforesaid yearon a total income of Rs. 16,818. On receiving information that the asses-see had made a number of investments in the names of its various family members, the assessment was reopened by issue of a notice under Section 148 of the Income-tax Act. The assessee in response to the notice filed a revised return and disclosed the same income on which it was originally as...
Commissioner of Sales Tax Vs. Mango Mal Nanak Ram
Court: Allahabad
Decided on: Feb-22-1974
Reported in: [1974]33STC556(All)
R.L. Gulati, J.1. This is a reference under Section 11(3) of the U.P. Sales Tax Act relating to the assessment years 1964-65 and 1965-66 raising a common question of law.2. The assessee is a dealer in cement, white cement, refractory cement, etc. The turnover of all varieties of cement was assessed at 7 per cent. The assessee appealed and contended that white cement and refractory cement were not the same thing as ordinary cement and should have been assessed as unclassified items and not at the rate of 7 per cent which is applicable to ordinary cement only. This contention was accepted by the appellate authority and the order of the appellate authority has been upheld by the Judge (Revisions). The Commissioner of Sales Tax is aggrieved and at his instance the following question of law has been referred to us for opinion:Whether, on the facts and in the circumstances of the cases, white cement, refractory cement and cement are the same commodity and the turnover of white cement and ref...
Commissioner of Income-tax Vs. Data Ram Satpal
Court: Allahabad
Decided on: Feb-21-1974
Reported in: [1975]99ITR507(All)
Gulati, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, U. P., Kanpur.2. The assessee is a partnership firm carrying on business in liquor contract. For the assessment year 1963-64 it returned a loss of Rs. 316 from the business. The Income-tax Officer found that the assessee's books were unreliable inasmuch as the sales had been noted in lump sum at the end of the day and the excise register was not produced before him. He, therefore, estimated the income of the assessee at Rs. 33,200 by applying a flat rate of profit @ 8 per cent. to the estimated turnover of Rs 4,15,000. The Income-tax Officer also issued a notice under Section 274 read with Section 271(1)(c) of the Income-tax Act for the purposes of levying penalty. From the assessment there was an appeal. The Appellate Assistant Commissioner of Income-tax agreed with the Income-tax Officer that in the circumstances the income had to be assessed on estim...
Jamil Hasan Vs. the State
Court: Allahabad
Decided on: Feb-21-1974
Reported in: 1974CriLJ867
ORDERK.B. Srivastava, J.1. It is not disiputed that the petitioner Jamil Hasan bit off the tip of Shis wife Anisa Bagum's nose by his teeth at about 5 P. M. on October 25. 1970. He was, therefore, convicted under Section 326 of the Indian Penal Code by the Munsif-Magistrate, Hardoi and sentenced to undergo rigorous imprisonment for a period of two years. His appeal was dismissed by the Sessions Judge with this modification that the1 sentence was reduced to rigorous imprisonment for a period of one year.2. The learned Counsel for the petitioner has raised two points in this revision the first, regarding the correctness of the conviction under Section 326, and the second, regarding the enormity of the sentence.3. His contention is that tooth or teeth cannot be considered by any means to be an 'instrument' for 'cutting' and therefore, a bite by teeth is out of the purview of this section. There is no dispute that the hurt caused was grievous inasmuch as it had' brought about permanent dis...
State of U.P. Vs. Mata Prasad
Court: Allahabad
Decided on: Feb-19-1974
Reported in: 1974CriLJ868
K.B. Srivastava, J.1. This is a State Appeal against the order of acquittal of the respondent Mata Prasad on a charge under Section 9. Opium Act. The appellant was convicted under that section by the Sub-Divisional Magistrate, Salon and sentenced to undergo rigorous imprisonment for a period of three months. The prosecution case was that on a search of his person taking place at about 2 P. M. on April 23. 1969. 200 grains of opium were recovered from the folds of his Dhoti. This opium was sent to the Chemical Examiner who confirmed that it was opium but also indicated that the quantity sent was not sufficient to enable him to give any opinion as to the percentage of morphine therein. The learned Magistrate on the appraisal of the evidence on record came to the conclusion that the stuff was recovered from the possession of the respondent and that the stuff was opium. On appeal, however, after confirming the finding of recovery, the learned Sessions Judge took the view that the stuff rec...
Commissioner of Income-tax Vs. Faizuddin
Court: Allahabad
Decided on: Feb-16-1974
Reported in: [1977]108ITR395(All)
R.L. Gulati, J. 1. At the instance of the Commissioner of Income-tax, U. P., Lucknow, the Income-tax Appellate Tribunal, Delhi Bench 'A', has submitted the following question of law, under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in cancelling the penalty of Rs. 12,000 levied under Section 271(1)(c)/274(2) of the Income-tax Act, 1961. 2. The assessee is an individual and derives income from various sources, including the running of motor workshop, contract business, truck plying on hire and truck financing. For the assessment year 1966-67, the assessee filed a return showing an income of Rs 7,587. Later on, he filed a revised return showing an income of Rs. 22,630. The Income-tax Officer, however, determined the income at Rs. 45,758. In the assessment was included a sum of Rs. 16,000 being an unexplained cash credit. The Income-tax Officer also initiated proc...
Queens College, Kanetra and anr. Vs. the Collector, Varanasi and ors.
Court: Allahabad
Decided on: Feb-15-1974
Reported in: AIR1974All431
ORDERG.C. Mathur, J.1. The applicants filed a suit against the opposite parties in the court of the Civil Judge, Varanasi. On the application of the plaintiffs, an ex parte ad interim injunction was issued against the defendants. When the defendants appeared, they moved an application under Section 34 of the Arbitration Act for staying the hearing of the suit as there was a binding agreement between the parties to. refer the dispute to arbitration. This application was allowed on January 14, 1972. Thereafter the defendants moved an application that the ex parte ad interim injunction be vacated. The plaintiffs raised an objection that, after the stay of the hearing of the suit under Section 34 of the Arbitration Act. the court had no jurisdiction to hear the injunction matter. By its order dated May 6, 1972, the trial Court held that the injunction matter could be disposed of by it and fixed May 20, 1972, for its disposal. Against this order, the plaintiffs filed a revision before the D...
Commissioner of Income-tax Vs. Lalit Mohan
Court: Allahabad
Decided on: Feb-15-1974
Reported in: [1977]106ITR817(All)
R.L. Gulati, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961.2. Ex parte assessment orders were passed against Sri Lalit Mohan for the assessment years 1962-63 and 1963-64 and in due course penalties were levied on him under sections 271(1)(a), 271(1)(b) and 273(b) of the Income-tax Act, 1961. On appeal against the assessments, the Appellate Assistant Commissioner of Income-tax held that the status of the assessee for assessment purposes was that of Hindu undivided family and not, Lalit Mohan, as an individual. On appeal against the penalties, the Appellate Assistant Commissioner of Income-tax found that since the status of the assessee had been determined to be that of an Hindu undivided family and as that finding had become final, the department not having filed an appeal against if, the penalties imposed in respect of the income of a Hindu undivided family on an individual could not be sustained. The department's appeal was dismissed by the Tribunal which a...
Commissioner of Sales Tax, U.P., Lucknow Vs. Jai Shri Products, Varana ...
Court: Allahabad
Decided on: Feb-14-1974
Reported in: AIR1974All249; [1974]34STC494(All)
Gulati, J. 1. This is a reference under Section 11 (4) of the U. P. Sales Tax Act at the instance of the Commissioner, Sales Tax, U. P. Lucknow. The following question has been submitted for our opinion :-- 'Whether in the facts and circumstancesof the case hair pins, hair clips and tikulis are taxable as cosmetics and toilet requisites as defined in item No. 6 of Notification No. 905/X dated 31st March, 1956 and will be taxable at 6 per cent. or 7 per cent.?' 2. The assessee carried on the business of manufacture and sale of hair pins, hair clips and Tikulis of plastic and other allied materials. The dispute relates to the rate of tax on the turnover of the articles mentioned above, during the period 1-4-1960 to 31st March, 1961. The assessee's contention is that these articles are unclassified goods and are taxable @ 2 per cent, whereas the contention of the Department is that they arc toilet requisites and are taxable @ 6 per cent, or 7 per cent, under Notification No. 905/X dated 3...
Taran Shanker Singh Vs. Election Commissioner of India and ors.
Court: Allahabad
Decided on: Feb-14-1974
Reported in: AIR1974All458
1. This petition has been filed for the issue of a writ of mandamus directing the Election Commissioner of India not to hold the general Assembly Elections for the constituency Varanasi Cantonment scheduled to be held on February 24, 1974. The petitioner has also prayed for a writ in the nature of mandamus to direct the Election Commissioner and the Returning Officer to decide his application dated January 17, 1974 for enabling him to select 'Ass' as his election symbol.2. From the facts, as they appear on the petition and as stated by the learned counsel, the petitioner intended to contest the election from 241 Varanasi Cantonment Assembly Election Constituency and desired to have an 'Ass' as his symbol. For this purpose on January 17, 1974, he submitted an application to the Returning Officer and sent a similar application to the Election Commissioner, requesting that the petitioner may be allotted the symbol of 'Ass' at the time of his election. No orders, according to the petitione...
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