Allahabad Court October 1977 Judgments
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Raghunandan Ram Ram Adhar and Another Vs. Income Tax Settlement Commis ...
Court: Allahabad
Decided on: Oct-12-1977
Reported in: (1978)7CTR(All)240
H. N. Seth, J. - By this petition under Art. 226 of the Constitution the petitioners challenge the validity of an order dated 25-1-1977 passed by the Income Tax Settlements Commission. This application on the face of it is extremely belated and deserves to be rejected on that ground alone. However we have heard learned counsel for the petitioner. He contends that the Income-tax Settlement Commission erred in rejecting the petitioners application for settlement without giving him on opportunity to be heard, in support of Their application as provided in 1st Proviso at S. 245D of the Act. Further Proviso added to S. 245D lays down that the settlement application shall not be proceeded with if the Commissioner of Income-tax objects to the application being proceeded with on any of the grounds enumerated therein. This is an absolute bar and in our opinion if an objection has been raised by the Commissioner Income Tax on the grounds enumerated in the Further Proviso, it is not necessary for...
Ram Krishna Gupta Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-11-1977
Reported in: (1977)2CTR(All)277; [1978]114ITR882(All)
H.N. Seth J.1. By this application under section 256(2) of the Income-tax Act, 1961, the assessee prays that the Income-tax Appellate Tribunal be asked to state the case to this hon'ble court in respect of the following questions : '1. Whether, in the facts and circumstances of the case, the Tribunal was right in refusing to adjourn the appeal and proceeding to decide the matter ex parte on merits? 2. Whether the order of the Tribunal is not vitiated being contrary to the evidence on the record with regard to the net profit earned by the applicant in the context in question? 3. Whether there is any material on the record for the margin of profit fixed by the Appellate Assistant Commissioner and confirmed by the Tribunal? 4. Whether the order of the Tribunal is not vitiated on account of its having omitted to consider the material on the record with regard to the specification of the contract handled by the applicant? 5. Whether there was any material on the record in support of the tot...
Kalpanath Singh Suresh Singh Vs. Commissioner of Sales Tax.
Court: Allahabad
Decided on: Oct-11-1977
Reported in: (1978)7CTR(All)10
Satish Chandra, J. - From information gathered from various sales tax authorities, the Sales Tax Officer was of the opinion that for the assessment year 1964-65, the assessees turnover of purchases had escaped assessment to tax. The Sales Tax Officer issued notice to the assessee under S. 21 of the U.P. Sales Tax Act, fixing March 28, 1969 for hearing. This notice was served by affixation. The parties are in controversy as to what happened to March 28, 1969. The Departments case is that the assessee appeared on that date, applied for an adjournment which was granted and April 24, 1969 was fixed for hearing. The assessee appeared on April 24, 1969. On that day, his statement was recorded and, at the instance of the assessee, the case was adjourned to June 13, 1969. On this date, the assessee did not appear. The case was then fixed for November 29, 1969. Again the assessee did not appear. The case was ultimately fixed for January 9, 1970. Since the assessee did not appear on this date as...
Ram Niwas and ors. Vs. Zafar Abbas and anr.
Court: Allahabad
Decided on: Oct-10-1977
Reported in: 1978CriLJ706
ORDERM. Murtaza Husain, J.1. This application Under Section 561-A Cr.PC (old) has been filed for quashing the proceedings of Criminal Case No. 89 of 1973 (State v. Ram Niwas and Ors.) pending in the Court of Munsif-Magistrate, Sadar at Faizabad.2. The petitioner and Zafar Abbas, opposite party No. 1 who is the complainant of the case, which has given rise to this application are residents of Mohalla Abdullahpur, in the town of Akbar-pur in Faizabad district. Applicants Nos. 2 to 7 are the sons of Ram Niwas, applicant No, 1.3. At 8.30 A. M. on 5-5-1970 Zafar Abbas opposite party No. 1 lodged a F, I. R. at police station Akbarpur alleging that offences Under Sections 406 and 420 I P. C. were committed by the petitioners. Akbarpur police investigated the case and ultimately submitted a charge-sheet against the petitioners which has given rise to Case No. 89 of 1973 which is at present pending in the Court of Munsif-Magistrate, Sadar at Faizabad. All the prosecution witnesses of fact have ...
National Overseas Corpn. Vs. Addl. Judge (Revisions) and anr.
Court: Allahabad
Decided on: Oct-10-1977
Reported in: (1978)7CTR(All)18
C. S. P. Singh, J. - The petitioner has filed the present petition challenging the order of the Additional Judge (Revisions) on a stay application, by which he directed that fifty per cent. of the tax shall remain stayed. Counsel contended that such a condition could not be imposed. S. 10(4) of the U.P. Sales Tax Act may be referred in order to appreciate this contention. This provision runs as under :-'10(4) REVISION - The Revising Authority or any Additional Revising Authority, on an application of the dealer, may after giving the Commissioner of Sales Tax an opportunity of being heard, stay the realization of any amount of tax fee or penalty payable by him under an order against which an appeal or revision is pending :Provided that no such application shall be entertained unless the dealer has furnished satisfactory proof of the payment of not less than one third of the disputed amount of tax, fee or penalty in addition to the amount of tax or fee required to be deposited by him und...
National Overseas Corporation Vs. Addl. Judge (Revisions) Sales Tax an ...
Court: Allahabad
Decided on: Oct-10-1977
Reported in: (1978)7CTR(All)352
By the Court - The petitioner has filed the present petition challenging the order of the Additional Judge (Revisions) on a stay application, by which he directed that fifty per cent of the tax shall remain stayed. Counsel contended that such a condition could not be imposed. S. 10(4) of the U.P. Sales Tax Act may be referred to in order to appreciate this contention. This provision runs as under :-'10(4) Revision - The Revising Authority or any Additional Revising Authority on an application of the dealer, may after giving the Commissioner of Sales Tax an opportunity of being heard, stay the realization of any amount of tax fee or penalty payable by him under an order against which an appeal or revision is pending.Provided that no such application shall be entertained unless the dealer has furnished satisfactory proof the payment of not less that one third of the disputed amount of tax, fee or penalty in addition to the amount of tax or fee required to be deposited by him under sectio...
Amir Singh Vs. Om Prakash and ors.
Court: Allahabad
Decided on: Oct-07-1977
Reported in: AIR1978All15
M.P. Mehrotra, J.1. This first appeal from order is directed against the order passed by the lower appellate court rejecting an application whereby the present appellant sought leave of the said court to be brought on record as appellant no. 2 in the appeal which was pending in the said court. The brief facts involved in the appeal are these :One Bindeshwari Singh filed Suit No. 33 of 1968 in the Court of the Civil Judge, He was the sole plaintiff in the suit and it seems that he impugned certain gift deeds. The suit was dismissed and an appeal was filed in the lower appellate court. Bindeshwari Singh was the appellant and the defendants were impleaded as respondents. During the pendency of the said appeal, Bindeshwari Singh died and his son Musafir Singh moved an application for being substituted in the place of the deceased appellant. That application was allowed and Musafir Singh was brought on record in the place of the deceased appellant.2. The present appellant before me, Amir Si...
Kishore Joo Vs. Guman Behari Joo Deo
Court: Allahabad
Decided on: Oct-06-1977
Reported in: AIR1978All1
B.N. Sapru, J.1. This is an execution second appeal filed by the judgment-debtor. There was a temple where the deity of Sri Guman Behari Joo Deo is installed. It lay within the territories of the erstwhile State of Charkhari. The Maharaja of Charkhari was the Shebait. It appears that after Independence the territory of Charkhari came to be administered by the State of Uttar Pradesh. The Collector of Hamirpur was appointed Administrator of the temple.2. On 11-5-1951 a suit was filed on behalf of the Idol through the DistrictMagistrate, Hamirpur as Administrator. The suit was decreed on 11-5-1961 and a money decree was passed in favour of the Idol. On 8-10-1960 the Governor of Uttar Pradesh executed a Trust deed and created a trust called the Sri Guman Behari Joo, Rainpur Temple Trust by a deed registered on 18-8-1961. Among the recitals in the Trust deed were the following :'Know all men by these presents that I, the Governor, the Uttar Pradesh (hereinafter referred to as 'the Settlor')...
Kher Surgical and Allied Products (P.) Ltd. Vs. Commissioner of Income ...
Court: Allahabad
Decided on: Oct-06-1977
Reported in: (1977)6CTR(All)268
H. N. Seth, J. - By this application under S. 256(2) of the Income-tax Act the assessee prays that the income-tax Appellate Tribunal be required to state the case in respect of the following question to this Court for opinion.(1) Whether on the facts and in the circumstances of the Tribunal was legally correct in holding that the assessee had not claimed that its machines fall under the category of machines tools ?(2) Whether on the facts and in the circumstances of the case the Tribunal was legally correct in holding that the automatic machines used for manufacturing the surgical blades are entitled for deprecation at 10% ?(3) Whether on the facts and in the circumstances of the case Tribunal was legally correct in holding that the automatic machine used for manufacturing surgical blades are not machine tools ?2. A perusal of the order passed by the Appellate Assistant Commissioner and the Appellate Tribunal shows that the counsel for the assessee had during the assessment proceedings...
Smt. Bhagyawati Mittal Vs. U.P. State Road Transport Corporation, Luck ...
Court: Allahabad
Decided on: Oct-05-1977
Reported in: AIR1978All356
M.P. Mehrotra, J. 1. This second appeal arises out of a suit for the recovery of damages. The trial court substantially decreed the suit. But on appeal the lower appellate court set aside the decree and judgment of the trial court and dismissed the suit. The plaintiff has now come up in the instant second appeal. 2. The facts in brief are these: on 19th May, 1961, the plaintiff, Smt. Bhagyawati Mittal, was travelling in one of the buses belonging to the U. P. Government Roadways. She was travelling from Delhi to Muzaffarna-gar. It was being driven by the defendant respondent No. 2. Ram Kumar. An accident involving this bus took place near the municipal toll barrier of Muzaffarnagar. The plaintiff sustained injuries due to this accident. Certain other consequences resulted directly as a result of this accident causing injury to the mental and bodily health of the plaintiff. She had to undergo medical treatment. Stilt. despite medical treatment, certain permanent disability in her right ...
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