Allahabad Court September 1978 Judgments
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Addl. Commissioner of Income-tax Vs. Abbas Wazir (P.) Ltd. and Samad C ...
Court: Allahabad
Decided on: Sep-20-1978
Reported in: (1979)9CTR(All)169; [1979]116ITR811(All)
Satish Chandra, C.J. 1. The assessee manufactures and sells carpets. For the assessment year 1974-75, it had claimed relief under Section 2(8)(c) of the Finance Act, 1974 (20 of 1974). It claimed that it was an industrial company as denned in these provisions and so it was liable to tax at the rate of 55%. The ITO did not accept this plea. He held that in the process of selling carpets to buyers the assessee has shown a loss. The ultimate profit has resulted because of receipt of import entitlement or cash subsidy in view of the export incentive scheme of the Government of India. This was not the profit earned from the manufacturing business of the assessee. He levied tax at the rate of 65%. The assessee filed an appeal before the AAC which was partly allowed. The assessee and the department both took up the matter to the Tribunal. The Tribunal considered the matter elaborately and held that the admitted position was that the assessee was a manufacturer of carpets. He sold his products...
Ram Charan Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-19-1978
Reported in: AIR1979All114
Satish Chandra, C.J. 1. The question of law for the decision of which a Division Bench has referred this case to a Full Bench is whether proceedings under the U. P. Imposition of Ceiling on Land Holdings Act (hereinafter referred to as the Ceiling Act) are maintainable and can continue during the pendency of proceedings under the U. P. Consolidation of Holdings Act (Hereinafter referred to as the Consolidation Act). 2. The notification under Section 4(2) of the Consolidation Act in respect of the plots in dispute was published on 17th August, 1975. Subsequently on 24th April, 1976, the Prescribed Authority issued a notice under Section 10(2) of the Ceiling Act. The petitioner filed an objection, that in view of the pendency of proceedings under the Consolidation Act the proceedings under the Ceiling Act could not validly be initiated. The Prescribed Authority rejected this contention, and passed an order declaring 8.20 acres interms of irrigated area as the surplus land of the petition...
Ram Lakhan and ors. Etc. Vs. State
Court: Allahabad
Decided on: Sep-19-1978
Reported in: 1979CriLJ1007
M. Murtaza Husain, J 1. The sixteen appellants, of these three appeals, namely, Ram Lakhan, Ram Sahai, Ram Lal, Hanuman Deen, Baijnath, Surya Bhan Singh, Raj Bux Singh. Ikram Sing, Nakchhed, Ram Prakash, Ram Acchaiber, Shiva Ram Singh, Nand Bahadur Singh, Jang Bahadur Singh. Man Singh and Shiv Bux Singh have been convicted under Sections 302/149, 323/ 149, 324/149, 325/149 and 326/149, I.P.C. by the II Temporary Sessions Judge, Sultanpur through his order dated 29-3-1974 passed in Sessions Trial No. 179 of 1973. The learned Sessions Judge has sentenced each appellant to undergo life imprisonment, six months. R. I. two years' R. I, four years' R.I, and five years' R. I. respectively for those offences. Ram Achaiber. Sheo Ram, Sheo Bux and Jang Bahadur Appellants have been further convicted under Section 148, I.P.C. and each sentenced to undergo two years' R.I. for that offence. The remaining twelve appellants have been convicted under Section 147, I.P.C. and each sentenced to undergo R....
Abdul Ghani Vs. Mahendra Kumar and ors.
Court: Allahabad
Decided on: Sep-18-1978
Reported in: AIR1979All106
S.J. Hyder, J.1. The facts of this execution second appeal lie on a narrow ambit. The decree-holder-respondent No. 2 is the father of the auction-pur chaser-respondent No. 1. The former is hereinafter referred to as the decree-holder and the latter as the auction-purchaser. The decree-holder obtained a money decree against the judgment-debtor-appellant. The said decree was an ex parte decree. The judgment-debtor applied under Order 9 Rule 13 of the Civil P. C. for setting aside the said decree. While the restoration application was still pending, the decree-holder applied for the execution of the decree by attachment and sale of the Bhumidhari land of the judgment-debtor. In the said execution case, about 24 bighas of land belonging to the judgment-debtor was attached and was purchased by the auction-purchaser for a sum of Rs. 5,000/-and the sale was duly confirmed. Thereafter, the ex parte decree was set aside by the trial court.2. After the ex parte decree had been set aside the judg...
Commissioner of Income-tax Vs. U.P. Co-operative Cane Union Federation ...
Court: Allahabad
Decided on: Sep-18-1978
Reported in: (1979)9CTR(All)160; [1980]122ITR913(All)
M.B. Farooqi, J.1. The assessee is a co-operative society registered under the Co-operative Societies Act, 1912. For the accounting period relevant to the assessment year 1971-72 the assessee-society was also having income from two sources :(i) printing press ; and (ii) service charges for the supply of pumping sets by M/s. Southern Engineering Works to the cane growers. 2. The ITO assessed to tax the income so derived by the assessee after repelling its contention that the same was exempt under Section 80P(2)(a)(i) of the I.T. Act, 1961. The assessee's appeal to the AAC proved unsuccessful. On further appeal, the Tribunal accepted the contention of the assessee and held that the aforesaid income was exempt from tax under Section 80P(2)(a)(i) of the Act. At the instance of the Commissioner, the Tribunal has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the assessee was entitled to exemption under Section 80P(2)(a)(...
Bharat Hari Singhania Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Sep-18-1978
Reported in: (1979)9CTR(All)164; [1979]119ITR258(All)
Satish Chandra, C.J.1. The assessee is an individual. In his return for the assessment year 1972-73, under the W.T. Act, he showed the value of certain unquoted shares held by him at a figure which was arrived at on the basis of the mean of the values obtained on the break-up basis and the yield basis. The WTO did not accept this method of valuation of the unquoted shares. He held that they were liable to be valued by Rule 1-D of the W.T. Rules. He computed the value of the unquoted shares accordingly. He repelled the further submission of the assessee that while computing his own wealth on the valuation date the estimated amount of capital gains tax which would be payable by him in the event of the sale of these shares should be deducted. This view was upheld on appeal as well as on furtherappeal by the Tribunal. At the instance of the assessee, the Tribunal has referred the following questions of law for our opinion :'1. Whether the Tribunal was right in holding that rule 1-D of the ...
Addl. Commissioner of Income-tax Vs. Radhey Shyam Jagdish Prasad
Court: Allahabad
Decided on: Sep-18-1978
Reported in: [1979]117ITR186(All)
Mufti, J.1. The assessee is a registered firm carrying on business of sale and purchase of cloth. For the assessment year 1970-71, the assessee filed his return of income at Rs. 40,026. Daring the course of assessment proceedings, the ITO discovered that the assessee had made cash paymentsexceeding a sum of Rs. 2,500 for some of the purchases. The aggregate amount of such payments was Rs. 42,770. The ITO disallowed the amount under Section 40A(3) of the I.T. Act, 1961. He, however, rejected the assessee's application to summon the concerned parties at his expense for examination under Section 133 of the Act. On appeal, the AAC reduced the disallowance to a sum of Rs. 22,258. For the assessment year 1971-72, the AAC struck out the entire disallowance of Rs. 90,000. Aggrieved by the orders of the AAC, the revenue as well as the assessee went up in appeal to the Tribunal. The Tribunal held that Section 40A(1) and (3) confine their operation only to items of expenditure whicli can be claim...
Mehboob Raza Khan Vs. Mohd. Shah Khan and ors.
Court: Allahabad
Decided on: Sep-18-1978
Reported in: 1979CriLJ228
M.P. Saxena, J.1. On 26-10-1971 Mohammad Shah Khan and Sufi Shah Khan moved an application before the Sub-Divisional Magistrate, Terai, Haldwani, District Nainital, for proceedings under Section 145, Cr.P.C. (old) against Mehboob Raza Khan. It was alleged that there was dispute between them and Mehboob Raza over certain agricultural plots, which had given rise to reasonable apprehension of breach of the peace. The Sub-Divisional Magistrate called for a report from the police officer concerned and feeling satisfied that a dispute likely to cause a breach of the peace existed, passed a preliminary order on 22-12-1971. The subject-matter of dispute was attached and the parties were directed to file written statements and affidavits in support of their respective contentions. After considering the material on the record the learned Sub-Divisional Magistrate found it difficult to decide as to which party was in possession of the disputed property on the date of the preliminary order and wit...
The National Small Industries Vs. Bishambhar Nath and ors.
Court: Allahabad
Decided on: Sep-15-1978
Reported in: AIR1979All35
H.N. Seth, J. 1. Defendant, National Small Scale Industries Corpn. Ltd. has come up in appeal against the judgment of the Civil Judge Agra, dated Oct. 29, 1966 decreeing the plaintiff's suit for recovery of a sum of Rs. 17,687 as damages for the loss suffered by them on account of a fire that broke out in bungalow No. 17 Mall Road, Agra Cantt on 5-6-1963. There is also before us a cross-objection by the plaintiffs, Bish-ambharnath and others, who claim that their suit for damages' should have been decreed for a sum of Rs. 56,800/- as claimed by them in the plaint and that the decree under appeal should be modified accordingly.2. Plaintiffs claim to be the owners of bungalow no. 17 Mall Road, Agra Cantt, which had been leased out to the defendant on payment of Rs. 520 per month as rent. Main building of the bungalow was fairly old and had thatched roofing. According to the plaintiffs, the defendant carried on the business in shoes and in that connection it stored highly inflammable mate...
Nafis Ahmad Vs. Abdul Rahim and anr.
Court: Allahabad
Decided on: Sep-14-1978
Reported in: AIR1979All63
ORDERK.N. Singh, J.1. This is an application in revision under Section 115 of the Civil P. C. on behalf of the decree-holder for setting aside the order of the Additional District Judge allowing the application of the judgment-debtor opposite party under Section 144 of the Civil P. C. and directing the trial court to restore possession of the building as well as goods to the judgment-debtor.2. Briefly, the facts giving rise to this revision, are as follows: Nafis Ahmad, decree-holder, filed a suit for recovery of arrears of rent and ejectment from premises No. 123/76-A, Noorullah Road, Allahabad, against Abdul Rahim, judgment-debtor, in the court of the Judge, Small Causes. The suit was decreed ex parte against defendant. The decree-holder put the decree in execution and obtained possession of premises No. 123 Noorullah Road, on 2-6-1975. While delivering possession of the premises a number of goods and articles belonging to the judgment-debtor were placed in the supurdgi of Suresh Kum...
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