Allahabad Court April 1978 Judgments
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Jakhodia Brothers Vs. Commissioner of Income-tax and Another.
Court: Allahabad
Decided on: Apr-18-1978
Reported in: [1978]115ITR61(All)
K. C. AGRAWAL J. - This is a petition under article 226 of the Constitution for quashing the orders of the Commissioner of Income-tax dated September 17, 1976 (annexure 25), and the order dated September 14, 1975 (annexure 18).The petitioner is a partnership concern carrying on business at Kanpur. Assessments for the assessment years 1969-70, 1970-71 and 1971-72, were completed in due course. The petitioner-firm thereafter filed the returns for the assessment years 1972-73 and 1973-74. These assessment proceeding were pending completion. On April 24, 1974, the petitioner filed a disclosure petition disclosing an amount of Rs. 1,25,000 to be assessed in 5 years from the assessment years 1969-70 to 1973-74 in equal amounts of Rs. 25,000 each. The application also contained a prayer for waiver of the penalties under section 271(4A) of the Act. On September 20, 1974, a letter was sent by the Commissioner of Income-tax to the petitioner initimating that the application for waiver having bee...
Commissioner of Sales Tax Vs. NaraIn Das Barey Lal
Court: Allahabad
Decided on: Apr-14-1978
Reported in: [1978]42STC470(All)
1. The Additional Judge (Revisions), Sales Tax, Allahabad, has referred the following question for our opinion :Whether, on the facts and in the circumstances of the case, the Additional Revising Authority was legally justified in its finding that the rice bran (kana) is a cattle fodder within the meaning of Notification No. ST-3471/X dated 16th July, 1956 ?2. The assessee manufactures rice. In the course of milling paddy for the manufacture of rice, apart from rice, rice bran is also produced. The petitioner sold rice bran to mills which extract oil from rice bran and also to other wholesale dealers. It appears that the sale of rice bran was not subjected to tax at the initial stage. Thereafter, proceedings under Section 21 of the Act were started by the Sales Tax Officer and rice bran was subjected to tax. On an appeal being filed by the assessee, the appellate authority held that although rice bran was used as a cattle fodder, but inasmuch as oil was also extracted from it and as it...
Addl. Commissioner of Income-tax Vs. Hari Sah
Court: Allahabad
Decided on: Apr-07-1978
Reported in: [1980]124ITR769(All)
Satish Chandra, C.J. 1. For the assessment year 1967-68, the assessee filed a return of Rs. 21,628. He then filed a revised return showing an income of Rs. 32,244. The ITO assessed him on a total income of Rs. 59,513 which was reduced in appeal to Rs. 47,753. The increase in the assessed income was largely because of several items of losses having been disallowed.2. Finding that the returned income was less than 80% of the assessed income the ITO referred the case to the IAC for consideration whether it was a fit case for imposition of penalty. The Commissioner, after hearing the assessee, levied a penalty of Rs. 30,000 because the difference in the assessed and returned income was Rs. 27,269.3. The assessee went up in appeal to the Tribunal. The Tribunal held that in so far as the business income in Indian Oil products was concerned the assessee was guilty of gross or wilful neglect inasmuch as he did not maintain any accounts of the business. But since the difference in the returned ...
Addl. Commissioner of Income-tax Vs. Lalita Pd. Ram Prakash
Court: Allahabad
Decided on: Apr-07-1978
Reported in: [1980]122ITR591(All)
Satish Chandra, C.J. 1. The assessee is a partnership firm. It carries on business of money lending as well as conducting teh~bazari contract work. It used to take on contract teh-bazari in respect of a plot of land owned by the District Board, Nainital, on which weekly markets were held on each Wednesday. In its return for the year 1970-71, the assessee declared some income from its money lending business but nil from the teh-bazari business. The ITO got information that the assessee had taken a teh~bazari contract in Patti Sultanpur, eight miles from Kashipur. The contract was taken in the name of Shiv Raj Saran, who was the real sister's husband of one partner and the son-in-law of the other partner, of the assessee-firm. The ITO issued notice under section 142 of the I.T. Act. requiring the assessee to produce the accounts of this contract business. The assessee replied by a letter that it had never taken any contract of teh-bazari of Patti Sultan-pur. The ITO, however, was not sat...
Mansa Devi Mithal Vs. U.P. State Warehousing Corporation and anr.
Court: Allahabad
Decided on: Apr-07-1978
Reported in: [1979]116ITR413(All)
K.N. Goyal, J.1. The petitioner in this writ petition has questioned the validity of certain notices issued by the ITO, respondent No. 2, to the U.P. State Warehousing Corporation, respondent No. 1, under Section 226(3) of the I.T. Act, 1961, requiring the respondent No. 1 to pay the rent due from it in respect of certain godowns into Government account on account of various assessees named in the notices. The petitioner's contention is that respondent No. 1 was her tenant in respect of these godowns and the rent was due to her and not to the other assessees named in the said notices and accordingly the ITO had no jurisdiction to issue the said notices in connection with the recovery proceedings relating to persons other than herself. Her case is that respondent No. 1 having taken the godowns on lease from her is estopped from disputing her title. According to the petitioner the proceedings taken by the ITO under Section 226(3) at the instance of the U.P. State Warehousing Corporation ...
M.P. Sugar Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-07-1978
Reported in: [1978]115ITR534(All)
Satish Chandra, C.J.1. Messrs. Moti Lal Padampat Sugar Mills Co. (Private) Ltd. Kanpur, the assessee, entered into a transaction with Messrs. Kamlapat Motilal, a partnership firm, at Kanpur. The assessee agreed to transier a sugar mill owned by it at Bhatni, while Messrs. Kamlapat Motilal agreed to transfer an oil mill and a cold storage at Kanpur to the assessee-company. The stocks, stores, spares, machinery not embedded to earth, furniture and fittings, tools and implements, laboratory equipments, typewriters, book debts, advances and cash balances of each were valued separately. After adjustment of liabilities, the assessee-company agreed to pay a sum of Rs. 19,59,289.26 as price of the oil mills and the cold storage belonging to Messrs. Kamlapat Motilal. This valuation was done as on April 30, 1958, and the assessee-company agreed to pay this amount by its letter dated September 10, 1958.2. On the same day, Messrs. Kamlapat Motilal addressed a letter to the assessee agreeing to pay...
Agra ChaIn Mfg. Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-07-1978
Reported in: [1978]114ITR840(All)
K. C. Agrawal, J.1. The assessee is a registered firm carrying on business of manufacture of iron bars, aluminium chains and wires. It also exported aluminium chains to foreign countries. During the assessment years 1966-67, 1967-68, 1968-69 and 1969-70, of which the relevant previous years are the respective calendar years ending December 31, 1965, December 31, 1966, December 31, 1967, and December 31, 1968, the assessee exported aluminium chains under the Special Export Promotion Scheme for engineering goods formulated by the Government of India. One of the major benefits available under the scheme consisted of import entitlements against exports as specified in annexure 'V' to the scheme. Under the scheme, an exporter was entitled either to use the import entitlement himself in his own factory or to sell it to any other manufacturer who manufactured products covered by the scheme. Under the said scheme the assessee-firm exported aluminium chains, in lieu of which it was granted cert...
Symonds and Co. (Pvt.) Limited Vs. MaharanidIn and ors.
Court: Allahabad
Decided on: Apr-07-1978
Reported in: (1979)ILLJ189All
K.N. Singh, J.1. This is a petition under Article 226 of the Constitution challenging the validity of the order of the Industrial Tribunal (1), U.P. at Allahabad dated April 28, 1975.2. Maharanidin was employed as fitter in M/s. Symonds and Company Private Limited, Allahabad. He made an application to the management for grant of one day's casual leave for 11th July, 1974. The leave was granted, He sent an application for extension of his casual leave for two days more, namely, for 12th and 13th July and that was also sanctioned by the management. Maharanidin, however, did not join or resume his duties on 14th July, 1974. Instead he continued to remain absent without any sanction of leave from 14th to 23rd July. 1974. On 23rd July, 1974, the General Manager of the company issued an order which was sent to Maharanidin at his village addressed by registered post. The order stated that since the workman remained absent beyond the period of leave originally granted and subsequently extended...
Addl. Commissioner of Income-tax Vs. Ganesh Das
Court: Allahabad
Decided on: Apr-06-1978
Reported in: [1981]129ITR467(All)
Satish Chandra, C.J.1. The assessee is a registered firm. It carries on business in petroleum products, automobile repairs and fabrication, etc. The assessment year in question is 1961-62, for which the relevant accounting period was calendar year 1960.2. Two questions have been referred for our opinion. One is whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the sum of Rs. 57,122 was a bad debt allowable under Section 36(1)(vii) of the Income-tax Act, 1961.3. The relevant and material facts in respect of this question are that the assessee had been doing fabrication work for a concern called, Free India Dry Accumulators Ltd. ('Fida' for short) since 1951. By the beginning of 1958 a sum of Rs. 7,721 had become due to the assessee from Fida. Fida had two subsidiary concerns, called M/s. Shanker Sugar Mills, Captainganj, and Shahkar Distillery. These were also under the same management as that of Fida. The assessee-company did s...
Oriental Art Glories Vs. Addl. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-06-1978
Reported in: [1988]115ITR872(All)
Satish Chandra, C.J. 1. It appears that initially Hafiz Shaukat Hussain carried on business under the name and style of Oriental Art Glories, Moradabad. He dealt with brasswares including their export. On 14th July, 1967, he entered into an agreement of partnership with Hasin Ahmad that with effect from 15th July, 1967, the business will be carried on in partnership, but under the same name of Oriental Art Glories. Both the partners had equal share in the profit and loss. The partnership was stated to be for a period of three years.2. On 31st March, 1969, the firm was dissolved. Hasin Ahmad went outand the business was taken over by Hafiz Shaukat Hussain. On 31stMarch, 1969, the state of affairs appears to have been that it suffered aloss of Rs. 8,287.92. Each of the partners undertook to share the loss, i.e.,of Rs. 4,143.96. Subsequently, they entered into a written agreementindicating the extent of the loss and also stating that by this time thelikely profits and premium on earned en...
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