Allahabad Court August 1978 Judgments
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Smt. Premlata and anr. Vs. Ram Lubhaya and ors.
Court: Allahabad
Decided on: Aug-21-1978
Reported in: 1978CriLJ1822
ORDERP.N. Bakshi, J.1. This revision application arises out of the proceedings under S 145 Cr. P.C. An application under Section 145 Cr. P.C. was filed by Ram Lubhaya and others on 12th June 1978. The Station Officer Kotwali was directed to make a spot inspection and to submit his report. The Station Officer reported vide Annexure 'C' dated 12-6-1978 that there was an apprehension of breach of peace and prayed for attachment of the disputed property. Another detailed report was called for by the Magistrate on 13-6-1978 which was submitted the same day vide Annexure 'D' in which while recommending action under Section 145 Cr. P.C. it was also reported that civil litigation had been decided with respect to the same property by the Munsif as well as by the Civil and Sessions Judge in favour of Smt. Prem Lata. It appears that the Magistrate asked for the opinion of the District Government Council (Criminal). He was of the opinion that it was not desirable to initiate proceedings under Sect...
Kunwar Lal Vs. Bishwanath and ors.
Court: Allahabad
Decided on: Aug-21-1978
Reported in: 1978CriLJ1818
M.P. Saxena, J.1. Bishwanath, Manbharl and Ram Naresh, opposite parties Nos. 1 to 3, moved an application before the Sub-Divisional Magistrate, Ghatampur, under Sections 107/116, Cr. P.C. (new) on 21-12-1976, alleging that the applicant and 34 others are members of the same party and are used to terrorise the public by committing illegal acts. They have old enmity with Bishwanath and by use of force they have illegally placed one Peeru in possession of certain property which has given rise to reasonable apprehension of breach of the peace. On the same day the S. D. M. passed the following order:From the application and affidavit filed by Bishwanath and others I am satisfied that there is apprehension of breach of the peace from the side of the opposite parties to the applicants. I, therefore, order that notices under Sections 107/111 Cr. P.C. be issued against the opposite parties. Fix 5-1-1977.2. In conformity with the said order summons accompanied by a notice containing all the info...
Committee of Management, Shahampal Smarak Junior High School, Bijrol a ...
Court: Allahabad
Decided on: Aug-18-1978
Reported in: AIR1979All68
ORDER1. Shahampal Smarak Junior High School, Bijrol, district Meerut is an institution duly recognised under the U. P. Intermediate Education Act (hereinafter referred to as the Act). It is being run in pursuance of a scheme of administration approved under Section 16-A of the Act. The general body of the society, which runs the aforesaid institution, was said to have elected its managing committee in a meeting held on 7th Aug. 1977. A letter was sent to the District Inspector of Schools informing him about the said election. A request was made that he may verify the signature of the new Manager. A further request was made to the District Inspector of Schools to recognise the new committee of management for purposes of dealing with the affairs of the institution. Before the District Inspector of Schools a dispute was raised by some office bearers of the old committee of management in regard tothe election said to have been held on 7th Aug. 1977. The District Inspector of Schools by his...
Mulk Raj Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-18-1978
Reported in: [1979]120ITR387(All); [1980]3TAXMAN61(All)
R.R. Rastogi, J.1. The assessee, an individual, had deposited a sum of Rs. 20,000 in his individual account with Messrs. Sohan Mal Hakam Chandand Company of Muzaffarnagar. With effect from 18th March, 1972, he impressed this amount with the character of HUF property. He became a partner in the aforesaid firm on September 4, 1972. In the previous year relevant to the assessment year 1973-74, he earned Rs. 1,000 as interest on the aforesaid amount for the period from April 1, 1972, to September 3, 1972, and share income of Rs. 8,204 for the period from September 4, 1972, to March 31, 1973. In his assessment, the assessee claimed that these two amounts belonged to his HUF but the ITO added them in his income under Section 64(2) of the I. T. Act, 1961. The AAC confirmed that inclusion and when the matter came in second appeal before the Tribunal the same view was taken. Now, at the instance of the assessee, the Delhi Bench 'C' of the Income-tax Appellate Tribunal has referred the following...
Smt. Imtiaz Bano Vs. Masood Ahmad Jafri and ors.
Court: Allahabad
Decided on: Aug-17-1978
Reported in: AIR1979All25
ORDERMohd. Hamid Hussain, J.1. This Habeas Corpus petition is by Smt. Imtiaz Bano claiming custody of her two infant sons from Masood Ahmad Jafri and his parents Shafiq Ahmad and Smt. Balun.2. The admitted facts are that the contesting parties are Mohammedans governed by the Hanafi Law. Petitioner Smt. Imtiaz Bano was married to Masood Ahmad Jafri, respondent No. 1, on 14th July 1967 and out of this wedlock three sons were born to them. The youngest son died, but the other two sons, namely, Tariq Shafiq and Tahir Shafiq born on 1-12-73 and 21-12-75, respectively, are alive and at the time of the filing of this petition they were aged about 5 and 3 years, respectively. The relations between the husband Masood Ahmad Jafri and his wife Smt. Imtiaz Bano got strained and the petitioner Smt. Imtiaz Bano has been divorced by Masood Ahmad Jafri, respondent No. 1 who has taken a second wife. The assertion of the second marriage by Masood Ahmad Jafri as contained in para 17 of the affidavit of S...
Sant Singh Vs. the Dist. Judge, Ballia and ors.
Court: Allahabad
Decided on: Aug-17-1978
Reported in: AIR1978All559
ORDERK.P. Singh, J.1. This writ petition is directed against the judgment of District Judge, Ballia, dated 13-11-1976 dismissing the restoration application.2. It appears from the order sheet which is annexure 3 to the present writ petition that on 12-4-1976 the deficiency in court fee was made good and the case was ordered to be listedon 20-4-1976. On the latter date a direction was made that information be sent for argument of the case fixing 7-7-1976. On 7-7-1976 the appeal was dismissed in default.3. The appellate authority in its impugned judgment while dealing with the restoration application has observed as below :--'It is true that the order as drafted by the reader does show that the information of the date of hearing of arguments should be given to the counsel, but I fail to find from the counsel as to what else information did he require in respect of obtaining knowledge about the date fixed for argument. Even in case he might have left the court before the date was fixed fo...
Addl. Commissioner of Income-tax Vs. Karachi Kampatwala
Court: Allahabad
Decided on: Aug-17-1978
Reported in: [1981]127ITR421(All)
Satish Chandra, C.J.1. The assessee filed his return on a total income of Rs. 9,003 for the assessment year 1968-69. The ITO rejected the books of account of the assessee holding that they were unreliable and assessed the income at Rs. 25,530. On appeal, the income was finally reduced to Rs. 17,030.2. Penalty proceedings were initiated. The IAC held that the concealment was to the tune of Rs. 8,301. He imposed a penalty of Rs. 9,000. On appeal, the Tribunal held that the account books were rejected because of a survey made by the Sales Tax Officer in which he found that there were two note books for the period 1st July, 1967, to 2nd August, 1967. During this period sales to the tune of Rs. 4,014 were found to have been suppressed. This was the only factor which raised suspicion. The Tribunal held that in the circumstances the concealment of sales has been proved to the extent of Rs. 4,014. On this the assessee could have earned an income of Rs. 1,003 at the rate of 25% of the turnover....
Commissioner of Wealth-tax Vs. His Highness Maharaja Vibhuti NaraIn Si ...
Court: Allahabad
Decided on: Aug-17-1978
Reported in: [1979]117ITR246(All)
Satish Chandra, C.J. 1. For the assessment years 1964-65 and 1965-66, wealth-tax returns were filed by the assessee in the status of HUF and individual separately. The WTO included the value of jewellery as assessable. This inclusion was upheld in appeal and the assessee took the matter to the Tribunal. The Tribunal held that ornaments which were studded with jewels or jems (whether imitation or genuine) would not be exempt but ornaments which are not studded as such, will be exempt from wealth-tax. The Tribunal remanded the matter for recomputation of the value of the jewellery accordingly.2. At the instance of the Commissioner, the Tribunal has referred for our opinion two questions:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in setting aside the Appellate Assistant Commissioner's order by which he refused to permit the assessee to claim exemption under Section 5(1)(viii) as the point did not arise out of the assessment order and t...
Addl. Commissioner of Income-tax Vs. Sheetalaya
Court: Allahabad
Decided on: Aug-17-1978
Reported in: [1979]117ITR658(All)
Satish Chandra, C.J.1. The assessee is a registered firm. It carries on business of running a cold storage. For the assessment year 1972-73, it claimed a deduction of Rs. 2,30,754 under Section 80J of the I.T. Act of 1961 against its income for that year. This amount consisted of deficiency relating to the assessment years 1969-70 to 1971-72 and also a sum of Rs. 70,580 which was the claim made under that section for the current year 1972-73. The deficiency as well as the claim were calculated at the rate of 6% of the capital employed. The ITO refused the claim for the past years but allowed the same for the year 1972-73, to the extent of Rs. 42,154. On appeal, the view of the ITO was affirmed. The assessee went up to the Tribunal. In relation to the first three years, namely, 1969-70, 1970-71 and 1971-72, the Tribunal held that it was admitted between both the parties that in all these years the assessee had suffered losses and the assessments had also been completed by computing the ...
Ram Nath Mehrotra Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-17-1978
Reported in: [1979]117ITR714(All)
Satish Chandra, C.J.1. The assessee, a registered firm, carried on the business of purchase and sale of cotton. It was also supplying cotton to M/s. Seksaria Cotton Mills Ltd., Bombay. On 7th April, 1967, it advanced a sum of rupees three lakhs to M/s. Seksaria Cotton Mills Ltd. at 12% per annum interest. For the assessment year 1969-70 (the relevant accounting period ending on 30th September, 1968), the assessee claimed a deduction of Rs. 1,50,000 on the ground that the debt given to M/s. Seksaria Cotton Mills had become irrecoverable. For the next assessment year 1970-71, it claimed a sum of Rs. 1,50,000 again on the same ground. These deductions were disallowed by the ITO. On appeal, the AAC found :'It was contended before me that the financial position of M/s. Seksaria Cotton Mills Ltd. was found to be bad and a notice of the meeting of unsecured creditors of the said company was received on 10th June, 1968. It was contended that no portion of the debt was in the process of realisa...
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