Allahabad Court July 1978 Judgments
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Renusagar Power Company Ltd. Vs. Income-tax Officer, a Ward and anr. ( ...
Court: Allahabad
Decided on: Jul-19-1978
Reported in: [1979]117ITR733(All)
K.C. Agrawal, J. 1. This is a petition under Article 226 of the Constitution for quashing the notice dated March 31, 1976, issued under Section 148 of the I.T. Act, and for a direction to the respondents not to proceed with the reassessment for the year 1969-70, on the basis of the said notice. The petitioner challenges the validity of the said notice on the ground that as the assessment order in respect of the said year had been passed after being fully satisfied and scrutinising the records, the ITO had no justification in issuing the notice under Section 148 of the I.T. Act. The petitioner claimed that the ITO had no material justifying the issue of the notice under Section 148 of the Act.2. The petition was contested by the respondents. The respondents contended in the counter-affidavit that as the petitioner had not fully and truly disclosed the income liable to tax, the notice issued under Section 148 was valid. Along with the counter-affidavit, the respondents filed a copy of th...
Commissioner of Income-tax Vs. Gyan Prakash
Court: Allahabad
Decided on: Jul-19-1978
Reported in: (1979)8CTR(All)197; [1979]116ITR513(All)
Satish Chandra, C.J.1. The question for our consideration is whether the Tribunal was right in holding that the penalty under Section 271(1)(c) of the I.T. Act, 1961, was not exigible.2. For the assessment year 1964-65, the assessee filed a return on 3rd January, 1969, declaring a total income of Rs. 3,700. During the course of assessment proceedings the ITO found that deposits totalling Rs. 9,400 existed in the assessee's account books. These were in the accounts of Gyan Prakash, Sushil Kumar and Ahmad Khan. The officer required the assessee to prove the genuineness of these deposits and also to furnish the addresses of these persons. The assessee did not respond. He did not produce any evidence or furnish the required addresses. The ITO concluded that these deposits were not genuine and he added them as income from undisclosed sources. The assessment was passed on a total income of Rs. 15,000 under Section 144 of the I.T. Act, 1961.3. The assessee filed appeals, but failed before the...
Moti Dal Mills and ors. Vs. the Sales Tax Officer and ors.
Court: Allahabad
Decided on: Jul-17-1978
Reported in: [1983]54STC405(All)
Satish Chandra, C.J1. The petitioners in the present writ petition challenge the validity of the assessment proceedings as also the recovery of tax. The petitioners' case was that the first petitioner was a partnership firm carrying on business of manufacture and sale of pulses. It has been stated that the firm was dissolved on 27th October, 1958 and the information regarding the dissolution of the same was given to the Sales Tax Officer, Agra. Proceedings for recovery of sales tax dues for the assessment years 1956-57 and 1957-58 were taken up by the respondents. The petitioners' allegation is that they started making demands without service of the assessment order or any notice of demand, hence the recovery proceedings are illegal. Assessment orders have also been challenged on similar grounds. In the counter-affidavit it has been explained that one of the partners, namely, Motilal, appeared before the Sales Tax Officer, Agra, for final assessment of 1956-57 and the assessment orders...
Smt. Sarjoo and ors. Vs. Pandit Ayodhya Prasad and ors.
Court: Allahabad
Decided on: Jul-14-1978
Reported in: AIR1979All74
M.N. Shukla, J.1. In this case the six plaintiffs, who described themselves as religious minded men and worshippers of the idol Devi Annapurna Ji installed in the temple in dispute situate on the western side of the tank known as 'Paniwali Dharamshala' in the city of Jhansi, instituted a suit under Section 14 of the Religious Endowments Act, 1863 (hereinafter referred to as the Act) with the allegations that it was a very ancient temple in which they had made various improvements, that the defendants who claimed to be the Managers of the deity did not care to do Seva Poojah or clean the space in front of the temple, that it was a public temple and the plaintiffs had got it constructed anew, that they had spent money on Utsavas, Bhog Parshad and other matters connected with the temple in suit, that the plaintiffs requested the defendants to enter all the offerings in the account books and spend the same on matters connected with Seva Poojah of the temple in question but they misappropri...
Raza Buland Sugar Co. Ltd. Vs. Commissioner of Income-tax, Central
Court: Allahabad
Decided on: Jul-14-1978
Reported in: (1979)8CTR(All)181; [1980]122ITR817(All)
Satish Chandra, C.J. 1. The assessee is a limited company doing business in the manufacture and sale of sugar. In respect of the assessment year 1957-58, the Tribunal has at its instance, referred to us the followingquestions of law :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in disallowing the legal expenses of Rs. 11,069 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the amount of Rs. 66,194 incurred in connection with the litigation before the Allahabad High Court is not an allowable deduction or an outgoing ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in not allowing Rs. 2,04,273 in respect of the cane purchase price ? (4) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in not allowing Rs. 32,004 in respect of Molasses Fund Quarters ' 2. In respect of the first question, the position is that the co...
Addl. Commissioner of Income-tax Vs. District Co-operative Bank Ltd.
Court: Allahabad
Decided on: Jul-14-1978
Reported in: (1979)8CTR(All)199; [1979]119ITR142(All)
K.C. Agrawal, J. 1. The assessee is a co-operative society engaged in the business of banking. For the assessment year 1963-64, the ITO computed the total income of the assessee at Rs. 1,88,997. Since under Section 81(i)(a), a co-operative society engaged in the business of banking is not liable to pay income-tax on its business income, the ITO granted rebate on income of Rs. 1,64,540. Amongst other rebates, one which had been grafted by the ITO was in respect of additional surcharge. Soon thereafter, the internal audit party pointed out to the ITO that, as additional surcharge was not income within the meaning of Section 81(i)(a) of the Act, the rebate of Rs. 8,866.26 allowed in respect of additional surcharge was not admissible. Thereupon, the ITO issued a notice under Section 154 of the I.T. Act to the assessee and withdrew the rebate in respect of additional surcharge. While rectifying the mistake, he held that since no rebate could be granted in respect of the additional surcharge...
Commissioner of Income-tax Vs. Bagraj and Company
Court: Allahabad
Decided on: Jul-14-1978
Reported in: [1979]117ITR694(All)
Satish Chandra, C.J.1. The assessee claimed deduction of Rs. 2,261 as expenses incurred under the head 'fooding expenses'. The assessee is to provide food to its customers. The aforesaid amount of Rs. 2,261 was incurred in the assessment year 1973-74. The ITO held that these expenseswere in the nature of entertainment expenses and were not maintainable. On appeal, however, this disallowance was limited to Rs. 500. The Tribunal agreed with the view of the AAC. At the instance of the CIT, the Tribunal has referred the following question of law for our opinion : 'Whether, on the facts and in the circumstances of the case, the claim of the assessee for deduction of Rs. 2,261 being expenses incurred under the head 'fooding expenses' was a permissible deduction from the income of the assessment year 1973-74?'2. In Income Tax Reference No. 192 of 1976 (CIT v. Manoo Ram Ram Karan Dass) decided on 2nd May, 1978 [since reported in [1979] 116 ITR 606 (All) ] this court held that such fooding expe...
Commissioner of Income-tax Vs. Kunji Lal Dhanpat Rai
Court: Allahabad
Decided on: Jul-14-1978
Reported in: [1979]116ITR608(All)
Satish Chandra, C.J. 1. The assessee is a registered firm carrying on business of commission agent for handloom cloth at Maunnath Bhanjan, in the District of Azamgarh. It claimed that its customers came to Maunnath Bhanjan from various parts of the country to make purchases through it. The assessee had to provide them with meals when they stayed at Maunnath Bhanjan. The expenditure incurred by way of entertainment of serving tea, pan, etc., was claimed as an allowable expenditure. The ITO, however, repelled it in view of s. 37(2) of the I.T. Act for the assessment year in question, namely, 1973-74. On appeal, the assessee's claim was accepted. The Tribunal agreed with the AAC. The Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 13,591 incurred by the assessee comes within the mischief of Section 37(2A) of the I.T. Act, 1961 ?'2. In Brij Raman Dass & Sons v. CIT : [1976]104ITR541(All) , thi...
Sallomal Vs. Smt. Naina Baj (Died) and ors.
Court: Allahabad
Decided on: Jul-12-1978
Reported in: AIR1979All32
M.M. Gupta, J. 1. This second appeal preferred by the defendant against whom the suit for eviction and IN recovery of arrears of rent has been decreed raises a question of law on which there are presidential authorities of our High Court which are conflicting.2. It appears that on 13th Nov. 1962 a document of lease was executed mutually by the parties creating a lease for manufacture of soap far a period of eleven months. The rent under that lease was payable from month to month. The respondent had given one month's notice for determining lease under Section 106 of the T. P. Act. The appellant claimed that this notice was invalid as the lease was compulsorily registrable but it was not registered. It was, therefore, an invalid lease. Thirty days notice determining the lease was invalid as it was for manufacturing purpose and requires six month's notice as laid down under Section 106 of the T. P. Act. The decision of the lower appellate court having gone against the appellant he has pre...
Capt. Sant Kumar Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-12-1978
Reported in: (1979)8CTR(All)192; [1981]127ITR474(All)
K.C. Agarwal, J.1. Hargovind Lal was assessed to tax in respect of the assessment years 1958-59 and 1959-60, on 20th March, 1960. He was employed as secretary in the H. R. Sugar Factory Private Ltd., Bareilly. After his assessment was made the proceedings for the assessment of H. R. Sugar Factory Private Ltd. were taken up by the ITO. During the course of the assessment, the ITO found that three amounts, i.e., Rs. 20,000, Rs. 20,000 and Rs. 10,000, were deposited on October 9, 1957, August 9, 1958, and August 10, 1958, respectively. These amounts stood in the name of Hargovind Lal. He appeared as a witness in the said assessment proceedings of H. R. Sugar Mills and stated that the amounts were not deposited by him and that the same actually belonged to the directors. The ITO held (vide his order dated December 31, 1962), that the amount did not belong to Hargovind Lal and, in fact, represented the mills' income from undisclosed sources. The matter ultimately went up to the Tribunal. It...
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