Allahabad Court November 1976 Judgments
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Additional Commissioner of Income-tax Vs. Smt. Vimla Mali
Court: Allahabad
Decided on: Nov-04-1976
Reported in: [1977]109ITR555(All)
D.M. Chandrashekhar, J. 1. The Income-tax Appellate Tribunal has, at the instance of the revenue, referred to this court the following question: ' Whether, on the facts and in the circumstances of the case, the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, inserted by the Finance Act, 1964, with effect from April 1, 1964, applies to the assessment years 1958-59 to 1962-63, on the ground that the returns of income were filed after April 1, 1964 ?' 2. Sri R. C. Sharma, learned counsel for the respondent-assessee, submitted that the above-question referred by the Tribunal has become purelyacademic in view of the express finding of the Tribunal which reads as follows: ' On these facts and circumstances we fail to see as to how can there be any question of concealment of income in this case.' 3. Elaborating his objection Sri Sharma submitted that there was a positive finding by the Tribunal that there was no concealment of income, by the respondent and hence the answer to th...
Ramesh Chandra and anr. Vs. Hari Shankar and anr.
Court: Allahabad
Decided on: Nov-03-1976
Reported in: AIR1976All557
C.S.P. Singh, J.1. Ramesh Chandra, who is the appellant before Us, filed an application for allotment of premises No. 5/21/71 mohalla Gul Shahead before the Rent Control and Eviction Officer on the 10th May, 1966. This application was allowed on the 30th May, 1966. In pursuance of this order Ramesh Chandra obtained possession on 6-6-1966. Hari Shan-ker, who is the landlord of the premises, filed a revision before the State Government under Section 7-F of the U. P. (Temporary) Control of Rent and Eviction Act, 1947 (hereinafter referred to as the Act). This representation was allowed by the State Government on the 21st July, 1967. A writ petition against the order of the State Government was filed by the allottee, Ramesh Chandra but it was subsequently withdrawn on 27-11-1968. Thereafter Hari Shanker appliedfor delivery of possession under Section 7-F of the Act. The application was allowed by the Rent Control and Eviction Officer on the view that as the allotment order in favour of Ram...
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