Allahabad Court January 1978 Judgments
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Additional Commissioner of Income Tax Vs. Vikram Cotton Mills Ltd.
Court: Allahabad
Decided on: Jan-17-1978
Reported in: (1978)7CTR(All)0044A
Satish Chandra, J. - The assessee is a public limited company. Its source of income is lease money from the letting out of its cotton mill factory. For the assessment year 1962-63, the question was whether the income was assessable under the head 'profits and gains of business' or under then head 'income from other sources.' The Tribunal held that the income was assessable under the head 'profits and gains of business'. The Tribunal, at the instance of the Department referred the question as to the proper head under which the income was assessable, to this Court.2. In the Commissioner of Income Tax Lucknow vs. Messrs Vikram Cotton Mills Ltd., Lucknow a Bench of this Court held that the income derived by the assessee-company by way of lease rent is assessable under the head 'profit and gains of business'. In this view, the question of law referred to us in the present reference is answered by holding that the income in question was assessable under the head 'profits and gains of busines...
The Municipal Board, Jaunpur Vs. Brahm Kishore and anr.
Court: Allahabad
Decided on: Jan-13-1978
Reported in: AIR1978All168
M.P. Mehrotra, J.1. This second appeal arises out of a suit for damages which was filed by the plaintiff-respondent against the defendant-appellant and also against the defendant-respondent No. 2. The trial court decreed the suit against the defendant-appellant alone. The lower appellate court affirmed the decree of the trial court and now the defendant No. 1 has come up in the instant appeal and in support and opposition thereof, I have heard learned counsel for the parties.2. The brief facts are these : The plaintiff was posted at Jaunpur as a Munsif on 6th December, 1964 which happened to be a Sunday. He used to go to a club which was known as the English Club, Jaunpur, of which he happened to be a member. On the said date, while returning from the said club, he fell in a ditch at about 6.-15 P. M. The ditch had been dug out the same day in the road which vested in and was managed by the defendant-appellant. The digging was done for the purpose of repair of a culvert. This ditch was...
Commissioner of Income-tax Vs. Jyoti Swarup Agarwal
Court: Allahabad
Decided on: Jan-13-1978
Reported in: [1978]113ITR330(All)
Satish Chandra, J. 1. For the assessment year 1966-67, the assesses filed a return on 10th of March, I 969, declaring a total income of Rs. 10,250. Since the assessee did not appear, the Income-tax Officer completed the assessment ex parte by estimating the income of Rs. 25,250. He initiated penalty proceedings and referred the matter to the Inspecting Assistant Commissioner. The Inspecting Assistant Commissioner gave notice to the assesses but the latter failed to appear. The inspecting Assistant Commissioner after going through the return and the history of the case held that the assessee had concealed the particulars of his income or furnished inaccurate particulars thereof in terms of the Explanation to Section 271(1)(c). The difference between the income returned and the income assessed works out at Rs. 15,000. He, therefore, imposed a penalty of Rs. 15,000.2. The assessee went up to the Tribunal in appeal. The Tribunal noticed the facts including the fact that on the quantum side...
Shanker Swarup Saxena Vs. Allahabad Dist. Co-operative Bank Ltd. and a ...
Court: Allahabad
Decided on: Jan-13-1978
Reported in: (1978)IILLJ204All
S.D. Agarwala, J.1. This is a petition under Article 226 of the Constitution of India seeking a writ of certiorari to quash the order dated 10th March, 1972 passed by the Labour Court, Allahabad, on an application made by the petitioner under Section 6H(2) of the U.P. Industrial Disputes Act, 1947, hereinafter referred to as the Act.2. The petitioner Shanker Swamp Saxena was a clerk in the employment of the Allahabad District Co-operative Bank Ltd., Allahabad. He retired from the Bank services on 1-12-1967. Thereafter his services were maintained even after retirement for 21 months with the result that he continued in the service of the Bank and was finally relieved on 30th September, 1969. On 22nd February, 1966 a settlement was arrived at between the Bank and the U.P. Bank Employees' Union, Lucknow on behalf of all the employees of the said Bank. By virtue of Clause (7) of this agreement the Bank was liable to pay gratuity to their employees at the retirement on the age of 58 years o...
Commissioner of Wealth Tax Vs. Gopal Krishna SinghaniA.
Court: Allahabad
Decided on: Jan-13-1978
Reported in: (1978)7CTR(All)0053A
Satish Chandra, J. - For the assessment years 1968-69 and 1969-70, the Tribunal has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in approving the assessees method of valuation in respect of unquoted shares in preference to the valuation adopted by the Wealth Tax Authorities as per the provision of R. 1-D of the Wealth Tax Rules ?'This very question was referred by the Tribunal in respect of Shripat Singhania, Kanpur, for the assessment year 1968-69. A Division Bench of this Court in a decision reported in the Commissioner of Wealth Tax, Kanpur vs. Shripat Singhania, Kanpur answered the question as follows :'The Tribunal was not justified in approving the assessees method of valuation in respect of unquoted shares which was not in accordance with R. 1-D of the Wealth Tax Rules.'2. We have heard learned counsel and we do not agree that the aforesaid Division Bench decision of this Court req...
Ganga Singh Vs. Sales Tax Officer and ors.
Court: Allahabad
Decided on: Jan-13-1978
Reported in: (1978)7CTR(All)221
ORDERSatish Chandra, J. - In pursuance of recovery proceedings for realisation of arrears of sales-tax as land revenue against the firm M/s. Leeladhar Ganga Singh certain agricultural plots belonging to the petitioner were attached. The petitioners case it that he was born on 25th of October, 1955 and as such he was a minor when the firm is alleged to have come into existence in the year 1966-67. He could not in law be a partner in any partnership firm, hence there was no personal liability on him to pay sales-tax dues recoverable from the firm. They could be recovered from other person who is the managing partner of the firm. In the next place the petitioners grievance is that after attachment of his properties he on 11th of October, 1974 filed an objection before the Collector but the Collector is not deciding the objection but has threatened to sell the attached property. In fact 7th of February 1975 was fixed for the auction.2. Learned Standing Counsel stressed that in the registra...
Commissioner of Wealth Tax Vs. Vasim Adil Khan.
Court: Allahabad
Decided on: Jan-13-1978
Reported in: (1978)7CTR(All)76
Satish Chandra, J. - The Tribunal set aside the provisional assessment on the footing that a substantive assessment has already been made on the assessee in his individual capacity. This was as a result of the finding by the Tribunal on the income tax side that the waqf was not genuine and the income was assessable in the hands of the owner of the property. The same view has been taken by the Tribunal on the wealth tax side. Learned counsel has urged that Mushtaq Ali Khan has not accepted the Tribunals order on the income tax side because he has filed an appeal on the wealth tax side and on the wealth tax side the question whether the waqf genuine is still pending for decision before the Tribunal.Be that as it may, the view of the Tribunal that since a substantive assessment has been passed under the Wealth Tax Act, the provisional assessment could not be sustained, is eminently justified. In case the appeal of Mushtaq Ali Khan succeeds with the result that the finding originally arriv...
Additional Commissioner of Income Tax Vs. Badri NaraIn Kashi Prasad.
Court: Allahabad
Decided on: Jan-13-1978
Reported in: (1978)7CTR(All)57
Satish Chandra, J. - The question of law referred to us whether the amount of Rs. 29,763/- being purchase tax collected by the assessee was or was not the trading receipt of the assessee. The question has been referred in respect of the assessment year 1967-68. The Tribunal held that the assessee firm was under S. 3-D(2) of the U.P. Sales Tax Act liable to pay the purchase tax. The amount collected by it as purchase tax from its constituents was kept by it in trust either for payment to the Government or for being refunded to the constituents in case they furnished certificates from the sales tax authorities. It was hence not the trading receipt of the assessee.2. The question has now been settled by the Supreme Court in Chowringhee Sales Bureau (Private) Ltd. vs. Commissioner of Income-tax, West Bengal. It was held that the sums realised by the dealer as sales tax formed part of its trading or business receipts. It was further held that the fact that the assessee had credited the rece...
Shyam Sunder Kanodia Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-13-1978
Reported in: (1978)7CTR(All)222
ORDERSatish Chandra, J. - The petitioner prays that he be not arrested in the proceedings for recovery of arrears of sales-tax. This prayer is based on paragraph No. 10 of the Writ Petition stating that on 12th February, 1975 the Kurk Amin and Naib Tahsildar of the Sales Tax (Collection) took warrants of arrest of the petitioner to his house for not paying the sales-tax dues. The petitioner was not present and, therefore, he could not be arrested. The contents of this paragraph have been denied in the counter affidavit where it has been stated that no such warrant had been issued. In paragraph No. 11 it has been stated that no warrant of arrest had been issued against the petitioner. It cannot hence be said that a warrant had been issued against him. The question of grant of relief prayed for does not arise. Learned counsel stressed that the Department had attached in 1971 a house belonging to the petitioner and that they have not yet taken proceedings to auction it and recover their d...
Mohd. Ayub and Sons Vs. Commissioner of Sales Tax and ors.
Court: Allahabad
Decided on: Jan-12-1978
Reported in: (1978)7CTR(All)55
Satish Chandra, J. - For the assessment year 1966-67 the petitioners turnover of glass-sheets was assessed at Rs. 6,01,778.57 it was brought to tax @ 10 per cent on the view that it was glassware and so was not taxable as an unclassified item. The appeal filed by the assessee was dismissed. So it was the fate of the revision. At the instance of the assessee the revising authority has referred the following two questions for our opinion :'(1) Whether the findings of the Additional Revising Authority in Revision No. 1435/72 (of Varanasi) dated 1-1-1976 that glass-sheets sold by the assessee were glass-wares are not legally sustainable for want of discussion of the evidence on record If so, whether the Addl. Revising Authority should reopen the revision and decide it afresh ?(2) Whether on the facts and circumstances of the case, glass-sheets sold by the assessee in 1966-67 were unclassified goods taxable @ 2% or were glass-ware within the meaning of Notification No. ST : 7094/X-1012-1965...
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