Allahabad Court December 1977 Judgments
Mrs. Kalyani Chaudhari Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Dec-27-1977
Reported in: 1978CriLJ1003
Hari Swarup, J.1. This petition has been filed by a girl alleging herself to be Mrs. Kalyani Chowdhary. According to the petitioner she claims that she has been wrongfully detained in Manila Ashram, Moti Nagar, Lucknow. She accordingly has prayed for a writ in the nature of Habeas Corpus. Return was called from the Superintendent, Mahila Ashram, Moti Nagar and the Station Officer, Police Station, Saadatganj, Lucknow. They have appeared and produced the girl. According to the statement given by the Superintendent, Mahila Ashram, the petitioner had been admitted in the Ashram in the night between the 21st and the 22nd Dec., 1977 on the basis of an order issued by the Magistrate. The Station Officer has explained that because of a dispute between the two factions concerning this girl she was produced before the Magistrate and on the basis of the orders of the Magistrate she was put in the Mahila Ashram, The girl has also appeared and made a statement. She has stated that she is not being ...
Tag this Judgment!Smt. Pitmo Vs. Shyam Singh
Court: Allahabad
Decided on: Dec-21-1977
Reported in: AIR1978All301
ORDERGopi Nath, J. 1. This is a defendant's revision against the order of the II Additional District Judge, Meerut dated 24-9-1974 allowing an appeal arising out of proceedings for the grant of succession certificate and granting a succession certificate in favour of the plaintiff opposite party. The plaintiff opposite party applied for the grant of succession certificate on the basis of a will alleged to have been executed by one Smt, Jai Dei on 11-3-1972 in his favour. Objectionswere filed to the application by the defendant on various grounds including one that the will was not genuine. The trial court rejected the application for the grant of succession certificate on the ground that the will was not proved to be the duly executed will of Smt. Jai Dei. On appeal the lower appellate court reversed that finding and held that the plaintiff had successfully proved that Smt. Jai Dei had executed the will in question in the plaintiff's favour. The appeal was accordingly allowed and the c...
Tag this Judgment!Mahadeo Prasad Rais Vs. Income-tax Officer, a Ward and anr.
Court: Allahabad
Decided on: Dec-21-1977
Reported in: [1980]125ITR49(All)
Satish Chandra, J.1. Sri Mahadeo Prasad, the petitioner, challenges the validity of notices issued under Section 148 of the I.T. Act, 1961, for the assessment years 1953-54 to 1963-64.2. Mahadeo Prasad, the petitioner, was being assessed in the status of HUF consisting of himself, his mother, wife and three sons. For the assessment year 1949-50, the petitioner filed a return in his individual capacity on the footing that there had been a total partition under Section 25A of the Indian I.T. Act, 1922. In the alternative, he claimed partial partition of some of the joint family properties. Both these claims were initially negatived and the entire income was assessed in the hands of the HUF. The return filed by the petitioner in his individual capacity was finalised by holding that there was no income assessable in his individual capacity.3. The HUF went up in appeal, and, ultimately, the Tribunal accepted that there had been a partial partition of some of the properties with effect from ...
Tag this Judgment!Sangam Lal Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Dec-21-1977
Reported in: (1978)7CTR(All)282; [1979]116ITR316(All)
Satish Chandra, J. 1. The petitioner prays that the notices issued under rr. 38 and 52 of the I.T. Rules, for the sale of a house having beenserved on him in the course of the proceeding pending for recovery of income-tax dues, may be quashed. 2. The petitioner's case is that he received a notice fixing 21st February, 1974, as the date for the sale of the house, on 15th January, 1974. On 13th February, 1974, he filed an objection to the sale of the property before the TRO. He filed another objection on 30th June, 1974, objecting to the sale of the house. The grievance of the petitioner is that without disposing of these objections the TRO is proceeding to sell the house. This is evident from a second notice dated 8th November, 1974, stating that the house will be sold on 20th December, 1974. 3. The petitioner's objection is that the house in dispute did not belong to the assessee-firm, but to the HUF and it could not be sold for the income-tax dues against the assessee-firm. 4. The res...
Tag this Judgment!Banwari Lal Madan Mohan Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-20-1977
Reported in: (1978)7CTR(All)26; [1988]113ITR562(All)
Satish Chandra, J. 1. The assessee is a registered firm carrying onbusiness in cloth at Bareilly. Up to the assessment year 1960-61, the assessment was completed in the status of the Hindu undivided family, which consisted of seven members, including its karta, Banwari Lal. On 31st March, 1960, there was a partial partition in regard to the family business which was taken over by three members only, namely, Banwari Lal, karta, Madan Mohan and Ghanshyam. A partnership firm consisting of these three as partners continued the business.2. The balance-sheet of the Hindu undivided family as drawn on 31st March, 1960, consisted of a number of assets and liabilities includinga credit balance of Rs. 25,230 in respect of provision of sales tax liability of the Hindu undivided family.3. The assessment of the business of the partnership firm was completed in the status of a registered firm in the years 1961-62 onwards.4. In respect of the assessment year 1962-63 the firm claimed deduction of Rs. 1...
Tag this Judgment!Banwari Lal Madan Mohan Vs. Commissioner of Income-tax, Lucknow.
Court: Allahabad
Decided on: Dec-20-1977
Reported in: [1978]113ITR562(All)
SATISH CHANDRA J. - The assessee is a registered firm carrying on business in cloth at Bareilly. Up to the assessment year 1960-61, the assessment was completed in the status of the Hindu undivided family, which consisted of seven members, including its karta, Banwari Lal. On March 31, 1960, there was a partial partition in regard to the family business which was taken over by three members only, namely, Banwari Lal, karta, Madan Mohan and Ghanshyam. A partnership firm consisting of these three as partners continued the business.The balance-sheet of the Hindu undivided family as drawn on March 31, 1960, consisted of a number of assets and liabilities including a credit balance of Rs. 25,230 in respect of provision of sales tax liability of the Hindu undivided family.The assessment of the business of the partnership firm was completed in the status of a registered firm in the years 1961-62 onwards.In respect of the assessment year 1962-63 the firm claimed deduction of Rs. 11,484 on acco...
Tag this Judgment!Commissioner of Income-tax Vs. M.K. Gupta
Court: Allahabad
Decided on: Dec-16-1977
Reported in: (1978)7CTR(All)36; [1988]113ITR473(All)
Satish Chandra, J. 1. Dr. M.K. Gupta, the assessee, was employed as a physician in P.L. Sharma Hospital, Meerut. During the relevant assessment year 1962-63, he was an authorised medical attendant for Central Government employees. He had private practice also. On 28th August, 1962, he filed a return in Form No. 4 disclosing his total income as Rs. 21,680 out of which a total sum of Rs. 18,000 was disclosed as the income from profession. The department received information that the assessee's income was much more. The Income-tax Officer issued a notice under Section 274(1) of the Income-tax Act, 1961, on 28th September, 1962. The assessee then filed a return in Form No. 2 on 29th November, 1962. In this return he disclosed a total income of Rs. 43,930, out of which Rs. 40,000 was declared as income from private practice.2. The Income-tax Officer computed his total income at Rs. 67,944, which included a sum of Rs. 64,014 as income from private practice. In appeal, the Appellate Assistant...
Tag this Judgment!Commissioner of Sales Tax Vs. Brij Lal Mahendra Kumar Pipal Shah
Court: Allahabad
Decided on: Dec-16-1977
Reported in: [1978]42STC457(All)
H.N. Seth, J.1. For the assessment year 1963-64 the Additional Revising Authority, Sales Tax, Allahabad, has stated the case on the following question for the opinion of this Court:Whether, on the facts and in the circumstances of the case, the learned Additional Revising Authority was justified in holding gur badda as gur and not molasses ?2. In the relevant assessment year, the assessee M/s. Brij Lal Mahendra Kumar Pipal Shah carried on the business of manufacturing and sale of khandsari, gur badda, molasses, etc. In respect of gur badda the taxable turnover was assessed at Rs. 20,000 and the tax was charged at the rate of 3 per cent. In appeal the appellate authority held that gur badda was taxable at 2 per cent as gur and not at 3 per cent as molasses. The decision of the appellate authority has been upheld by the Judge (Revisions), Sales Tax.3.The contention of the learned counsel for the Commissioner of Sales Tax is that gur badda was a commodity similar to gur lauta. It has been...
Tag this Judgment!Avtar Singh and ors. Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Dec-16-1977
Reported in: 1978CriLJ324
J.P. Chaturvedi, J.1. These are three Criminal Appeals, Criminal Appeal No. 398 of 1977 is by Avtar Singh, Criminal Appeal No. 431 of 1977 is by Dharampal and Criminal Appeal No. 1251 of 1977 is by Vikram. Appellant Vikram. waa convicted of the offences Under Sections 302, 394 and 396, I.P.C and Section 27, Indian Arms Act and he was sentenced to death for the offence Under Section 302, I.P.C, to undergo R.I. for ten years Under Section 394, I.P.C. for two years R.I. Under Section 326 read with Section 34, I.P.C. and for four years Under Section 27, Indian Arms Act. Appellant Dharampal was convicted of the offences Under Sections 302 read with Section 34, I.P.C, 326 read with Section 34, I.P.C. and 394, I.P.C. and was sentenced to death, R.I. for ten years and R.I- for two years respectively. Appellant Avtar Singh was convicted of the offences Under Sections 394, 302 and 326, I.P.C. all read with Section 120B, I.P.C. and he was sentenced to undergo life imprisonment for the offence Und...
Tag this Judgment!Commissioner of Sales Tax Vs. Brij Lal Mahendra Kumar Pipal Shah.
Court: Allahabad
Decided on: Dec-16-1977
Reported in: (1978)7CTR(All)63
Seth, J. - For the assessment year 1963-64 the Additional Revising Authority Sales Tax Allahabad has stated the case on the following question for the opinion of this Court :'Whether on the facts and in the circumstances of the case the learned Additional Revising Authority was justified in holding Gur Badda as Gur and not molasses ?2. In the relevant assessment year the assessee M/s. Brij Lal Mahendra Kumar Pipal Shah carried on the business of manufacturing and sale of Khandsari, Gur Badda, molasses etc. In respect of Gur Badda the taxable turnover was assessed at Rs. 20,000/-, and the tax was charged at the rate of 3%. In appeal the Appellate Authority held that Gur Badda was taxable at 2% as Gur and not at 3% as molasses. The decision of the revising authority has been upheld by the Judge (Revisions) Sales Tax.3. The contention of the learned counsel for the Commissioner of Sales Tax is that Gur Badda was a commodity similar to Gur Lauta. It has been held by this Court that Gur Lau...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- Next ›
- Last »