Allahabad Court September 1978 Judgments
Setha Ram Dhanvir Singh Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-27-1978
Reported in: [1980]123ITR150(All)
Satish Chandra, C.J.1. Setha Ram Dhanvir Singh, the assessee-firm, was constituted under an instrument of partnership on 14th December, 1964. It consisted of six partners. The first accounting period of the firm was from August 1, 1964, to March 31, 1965, relevant to the assessment year 1966-67, for which the firm applied for registration in form No. 11, accompanied by the instrument of partnership on March 24, 1965. Under this instrument four partners had a two-anna six pie share each, while the other two had a three anna share each. On July 23, 1966, the firm filed its return showing division of shares equally among the six partners.2. On 19th January, 1967, the ITO passed an order of assessment as well as an order granting registration to the assessee-firm. The officer stated that the six partners each had one-sixth share and that the profits had been divided accordingly.3. The Commissioner, during his inspection, found that the ITO's order was erroneous. According to the partnershi...
Tag this Judgment!P.C. Bhandari Vs. New Victoria Mills
Court: Allahabad
Decided on: Sep-26-1978
Reported in: AIR1979All1
S.J. Hyder, J. 1. The short question which requires consideration in this second appeal is whether limitation for the suit filed by the plaintiff-respondent was saved under Section 18 of the Limitation Act, 1963. On this question, the two courts below have differed. The trial court was of the view that the suit of the plaintiff-respondent was barred by time and Section 18 of the Limitation Act did not come to his assistance. The lower appellate court, however, has taken a different view. It has come to the conclusion that Ext. 7 dated 13th of Nov. 1962 and Ext. 9 dated 14th ot May. 1963, which are letters written by the defendant were sufficient acknowledgments and saved limitation under Section 18 of the Act. 2. The suit filed by the plaintiff-respondent was for the recovery of a sum of Rupees5,622.88. It is not in dispute between the parties that the defendant-appellant was purchasing cloth from the plaintiff-respondent who are producers. The last purchase was admittedly made by the ...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Radhey Shyam
Court: Allahabad
Decided on: Sep-26-1978
Reported in: (1979)9CTR(All)171; [1980]123ITR125(All); [1979]1TAXMAN29(All)
K.C. Agrawal, J.1. The matter relates to the assessment years 1965-66 to 1967-68. Radhey Shyam, the assessee, is a partner in two firms, viz., M/s. Radhey Shyam Babu Ram and M/s. Radhey Shyam Baijnath Prasad. The details of the returns filed for these three years by the assessee are as follows :1965-66: The original return was filed on October 13, 1965. The revised return was filed on December 21, 1968. In the original return the income disclosed was Rs. 10,667, whereas in the revised return the income shown was Rs. 29,285. The assessment was completed on a total income of Rs. 42,848. 1966-67 : The original return was filed on April 29, 1966. The revised return was filed on January 12, 1968. In the original return the income shown by the assessee was Rs. 35.251. This was, however, enhanced to Rs. 38,850 in the revised return. The assessment was completed on an income of Rs. 40,270. 1967-68: The original return was filed on September 14, 1967. The revised return was filed on January 23,...
Tag this Judgment!Mahavir and ors. Vs. the State of U.P. and ors.
Court: Allahabad
Decided on: Sep-25-1978
Reported in: AIR1979All3
N.D. Ojha, J. 1. The only point which has been urged by counsel for the petitioners in this writ petition is that the Mandi Samiti for which the land is being acquired is a company within the meaning of the Land Acquisition Act and since the procedure prescribed under the said Act for acquisition for a company has not been followed, the proceedings for acquisition are illegal.2. Having heard learned counsel we are of opinion that there is no substance in this submission. Section 12 of the U. P. Krishi Utpadan Mandi Adhiniyam, 1964 (U. P. Act No. XXV of 1964) which received the President's assent on October 24, 1964, prescribes for establishment and incorporation of a Committee for every market area. The Committee is to be called the Mandi Samiti. Sub-section (2) of Section 12 provides that the Committee shall be deemed to be a local authority for the purposes of Land Acquisition Act, 1894 and any other law for the time being in force. 3. Counsel for the petitioners placed reliance on V...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Quality Sweet House
Court: Allahabad
Decided on: Sep-25-1978
Reported in: (1979)9CTR(All)175; [1981]130ITR309(All)
Satish Chandra, C.J. 1. For the assessment year 1967-68, the assessee returned an income of Rs. 14,394. He was ultimately assessed on an incomeof Rs. 67,687. The additions included unexplained cash credits in the names of three parties, totalling Rs. 10,500. The difference between the returned and the assessed income being more than 20%, the assessing authority initiated penalty proceedings. The Tribunal held that the Explanation to Section 271(1)(c) of the Act was applicable, but it took the view that the explanation offered by the assessee was no doubt not accepted on the quantum side but that was not the end of the matter. It observed that so long as the explanation is not proved to be false, the onus is on the department for the purpose of penalty to establish by independent evidence that the credits were the income of the assessee. The department has not discharged that onus.2. In Rukmani Bahu v. Addl. CIT : [1979]116ITR468(All) and Addl. CIT v. Ram Prakash : [1981]128ITR559(All) ...
Tag this Judgment!Commissioner of Income-tax Vs. Krishi Udyog Evam Saurkusha Pradershini
Court: Allahabad
Decided on: Sep-25-1978
Reported in: (1979)9CTR(All)176; [1981]128ITR214(All)
Satish Chandra, C.J.1. Under Section 10(20) of the I.T. Act, 1961, income of a local authority, from a trade or business carried on by it within its own jurisdictional area is exempt from tax. In the present case, the controversy was whether the District Board was itself running the mela and exhibition in question and so entitled to the exemption. The Tribunal has held that though the District Board has constituted a committee to organize this mela and exhibition, it was in fact being organized by the District Board itself. This finding was reached after a consideration of the rules in question and the resolutions of the District Board as well as of the committee.2. We have heard learned counsel and, in our opinion, the finding that the mela and exhibition were in fact being run by the District Board is on a question of fact and does not betray any erroneous approach in law.3. 'We, therefore, answer the question referred to us whether the assessee was entitled to execution under Sectio...
Tag this Judgment!Lit Light Company Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-25-1978
Reported in: [1979]43STC449(All)
C.S.P. Singh, J.1. The question that calls an answer in this revision is as to whether the Sales Tax Officer would have issued a notice under Section 21 based on an anonymous complaint which arises in the following circumstances.2. The assessee's assessment under Rule 41(5) was completed. At that time, the Sales Tax Officer had received information from an informer that the assessee had imported kerosene oil. He, however, did not act on this information and accepted the affidavit filed by the assessee's authorised representative that during the assessment year 1963-64 all the purchases of kerosene oil had been made within the State. Sixteen days later, after making the assessment order on 23rd March, 1968, an anonymous complaint was received by the Sales Tax Officer by a person declaring himself to be a 'nationalist of Allahabad'. This was in the form of a letter, which read:I assure you that this company which is owned by moneyed man have purchased kerosene oil from Calcutta in the ye...
Tag this Judgment!Commissioner of Income-tax Vs. Harish Chand.
Court: Allahabad
Decided on: Sep-25-1978
Reported in: (1979)11CTR(All)236
1. JUDGMENT : Satish Chandra, C.J. :- The assessee is a liquor contractor of Muzaffarnagar. For the asst. yr. 1968-69 he filed a return of income on 25th January, 1969, showing a total income of Rs. 14,100/-, which included a sum of Rs. 8,000/- as income from a wine shop. The assessment was completed on 22nd May, 1969, on a total income of Rs. 17,100/-. Subsequently the ITO came to know that assessee had suppressed the account books, though he was maintaining the same. He reopened the assessment. 2. In response to the notice issued u/s. 148 the assessee filed a revised return on 24th October, 1969, showing an income of Rs. 17,100/-, which was the amount on which he was assessed previously. The ITO completed the re-assessment on 13th March, 1972, on a total income of Rs. 32,264/-, which included income from the wine shop at Rs. 25,104/. 3. At the time of the completion of the reassessment proceedings the ITO initiated penalty proceedings u/s 271(1)(c) on the ground that the business inc...
Tag this Judgment!Vishnu Awatar Vs. State
Court: Allahabad
Decided on: Sep-22-1978
Reported in: 1978CriLJ1664
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Sections 7/16 of the Prevention of Food Adulteration Act by the 1st Class Magistrate, Bareilly and sentenced to 6 months' R.I. and a fine of Rs. 1,000. Aggrieved thereby an appeal was filed before the Sessions Judge, Bareilly which has been dismissed on 21st November. Hence this revision.2. According to the prosecution case Sri V. V. Saxena Food Inspector posted at Bareilly while on checking duty visited the shop of the accused-applicant at about 2-45 P.M. on 22nd December, 1972 at Shahamatganj, Bareilly City. He purchased a sample of 800 Grams of Haldi from the applicant on payment of price for which a receipt Ex. Ka-2 was executed by the accused. Usual formalities were completed by the division of the sample in three parts. One sample phial was sent to the Public Analyst for his report. The Public Analyst found that the sample of Haldi was coloured with Lead Chromate, the use of which is not permitted under the Rules frame...
Tag this Judgment!Bundoo Vs. Smt. Mahrul Nisa and anr.
Court: Allahabad
Decided on: Sep-22-1978
Reported in: 1978CriLJ1661
ORDERP.N. Bakshi, J.1. An application was filed by Shrimati Mahrul Nisa under Section 488, Cr. P.C. claiming maintenance from her husband Bundoo. Her contention was that she lives with her husband at her house for about 1 1/2 years and during this period she discovered that he was impotent. It was a great mental shock to her, Bundoo assured her that he will get himself medically treated but to no effect, He subsequently began to bring his friends and wanted that she should have her sexual desire satisfied from them. Such a proposal was intolerable to the applicant, as such, she was subjected to beating by Bundoo in the presence of his friends. He thereafter began to ill-treat her and did not give her adequate food and clothing and ultimately turned her out of the house. The applicant was living with her parents. Her husband had neglected and failed to maintain her. On these allegations a maintenance allowance of Rs. 100 per month was claimed.2. Bundoo admitted that he was married to Sh...
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