Allahabad Court September 1978 Judgments
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Commissioner of Wealth-tax Vs. Rajendra Kumar Jhunjhunwala
Court: Allahabad
Decided on: Sep-07-1978
Reported in: (1979)11CTR(All)248; [1979]118ITR523(All)
Satish Chandra, C.J.1. The assessee is an individual. For the assessment years 1969-70 and 1970-71, the original assessment was completed on 26th October, 1970. The officer reopened them on the ground that certain wealth had escaped assessment. The assessee filed returns under protest. The WTO passed a fresh assessment order on 9th March, 1973. In this he, inter alia, enhanced the value of shares of M.P. Sugar Mills owned by the assessee. He adopted the method prescribed by Rule 1D of the W.T. Rules in valuing these shares. The WTO also included some assets which had been left out in the original assessment.2. The assessee went up in appeal. The appeal was allowed in part. The assessee then took the matter to the Tribunal.3. The Tribunal repelled the submission of the assessee, that after the assessment has been reopened the officer was confined to the items for assessing which the proceedings had been initiated. It was held that he was competent to assess even other items of assets, w...
Beni Prasad Sidhgopal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-06-1978
Reported in: (1979)10CTR(All)310; [1981]128ITR659(All)
Satish Chandra, C.J.1. The assessee is a firm constituted under a deed of partnership dated 14th November, 1955. It consisted of nineteen partners. It was granted registration under Section 26A of the Indian I.T. Act, 1922, for the assessment year 1956-57. The registration was renewed thereafter up to the year 1959-60. Sri Narottam Das, one of the partners, died on 20th December, 1958, relevant for the assessment year 1960-61. For this year, the accounting period ended on 7th July, 1959.2. The firm continued the business. It took the legal representatives of the deceased partner as partners of the firm. The firm applied for renewal of registration for the assessment year 1960-61 on 29th June, 1960. The ITO refused renewal. He held that on the death of a partner a change occurred in the constitution of the firm. No fresh deed of partnership having been executed the firm was not entitled to renewal of registration.3. On appeal this view was reversed, but was again upheld by the Tribunal....
Commissioner of Income-tax Vs. Gopal Krishna Singhania
Court: Allahabad
Decided on: Sep-06-1978
Reported in: [1980]121ITR260(All)
Satisii Chandra, C.J. 1. During the accounting year relevant to theassessment year 1971-72, the assessee-HUF donated some shares toSmt. Sulochana Devi School Trust, Bombay. In the assessment proceedings, the asscssee claimed relief under Section 80G of the I.T. Act, This reliefwas disallowed. The assessee went up in appeal. The AAC allowed theappeal in part. Aggrieved, the department filed an appeal before theTribunal. The Tribunal, relying upon the decisions of the Bombay HighCourt in CIT v. Associated Cement Co, Ltd. 0043/1967 : [1968]68ITR478(Bom) and of theMysore High Court in CIT v. Bangalore Woollen, Cotton and Silk Mills Co.Lid. : [1973]91ITR166(KAR) , held that the reliefs under Section 80G were not confinedto cash donations but included donations in kind as well and dismissed theappeal.2. At the instance of the department, the Tribunal has referred thefollowing question for our opinion :' Whether, on the facts and circumstances of the case, the Tribunal was correct in law in h...
Addl. Commissioner of Income-tax Vs. Atma Singh Steel Rolling Mills
Court: Allahabad
Decided on: Sep-06-1978
Reported in: (1979)11CTR(All)246; [1979]120ITR590(All); [1979]1TAXMAN30(All)
Satish Chandra, C.J. 1. This is a consolidated reference for three assessment years, namely, 1961-62, 1962-63 and 1963-64. The question of law referred for our opinion is whether the Explanation added to Section 271(1)(c) of the I.T. Act, 1961, with effect from 1st April, 1964, was applicable to penalty proceedings for the aforesaid three assessment years, even though the return for each of these years was filed after 1st April, 1964. 2. The assessee is a registered firm. It runs a steel rolling mill at Kanpur. For the assessment year 1961-62, the assessee filed its return on the 24th August, 1961. It filed a revised return on the 13th September, 1961. The assessment was completed by the order dated 14th September, 1961. Assessments for the assessment years 1962-63 and 1963-64 were completed on the 19th February, 1963, and the 24th December, 1963, respectively, under Section 143(3) of the Act. It is thus evident that the returns were filed prior to the date of the assessment orders. In...
Commissioner of Sales Tax Vs. Marwah and Co.
Court: Allahabad
Decided on: Sep-06-1978
Reported in: [1979]43STC435(All)
C.S.P. Singh, J.1. The revising authority has referred the following question of law for opinion of this Court:Whether, on the facts and in the circumstances of the case, the Additional Revising Authority, Sales Tax, Saharanpur, was legally justified in holding for the assessment years in question that kokat sold by the dealers constituted firewood and not an unclassified item ?2. The assessee dealt in lime, bamboo and fuel wood. The fuel wood was purchased by the dealer from the forest department as also by local purchase. The fuel wood purchased by the dealer consisted of wood of various types of trees. The wood purchased was supplied to the paper mills by the assessee in pieces of 10 cm. to 20 cm. in diameter, with the further condition that no piece was to weigh more than 100 kg. The price payable to dealer was at the rate of Rs. 5 per quintal. The mills after purchasing the wood, which was called kokat in the local area, used it for purposes of manufacturing paper. The Sales Tax O...
Chandra Bhushan Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-04-1978
Reported in: AIR1978All552
ORDERK.P. Singh, J.1. This writ petition is directed against the judgment of the District Judge, Fatehpur dated 16-10-76 in Revenue Appeal No. 5 of 1976 Chandra Bhushan Prasad v. State of U. P.2. Learned counsel for the petitioner has contended before me the following points :3. According to the learned counsel for the petitioner the ceiling authorities have committed an error apparent on the face of the record in adding the land given to Thakurji by way of wakf deed dated 19-10-70 to the holding of the petitioner, hence the determination of surplus area of the petitioner stands vitiated in law. Secondly, he has contended that the land subject matter of the aforesaid wakf would belong to Thakurji and Thakurji is entitled to have 7.30 hectares of irrigated land. Thus the ceiling authorities have committed an error apparent on the face of the record in not excluding the aforesaid area from the holding of the petitioner in view of Section 5 (3) (e) read with Section 5 (5) (b) of U. P. Imp...
Commissioner of Income-tax Vs. Nem Kumar Jain
Court: Allahabad
Decided on: Sep-04-1978
Reported in: [1981]130ITR297(All)
M.B. Farooqi, J. 1. The assessee, Sri Makhan Lal Jain, was a partner in the firm of M/s. Daulat Ram Makhan Lal. His wife, Smt. Durga Devi, too was a partner in the firm. Each had 1/4th share in the partnership business. For the assessment year 1963-64, the assessee filed the return in the status of individual on January 22. 1964, in which he disclosed his share income from the said firm at Rs. 20,500 and his income from the property at Rs. 1,163. He did not, however, include the share income of his wife in his total income, although he disclosed it in the return at the appropriate place that she too was a partner in the aforesaid firm. The ITO accepted the return and completed the assessment on February 7, 1964, on a total income of Rs. 23,163. As a result of the reassessment proceedings-taken under Section 147/148 subsequently, the ITO passed a fresh order of assessment on March 21, 1969, in which he included the share income of the assessee's wife in the total income of the assessee....
Brij Bhushan Lal Sinha and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-02-1978
Reported in: AIR1978All475
R.M. Sahai, J. 1. An important question regarding applicability of Section 10 of the Uttar Pradesh Act 24 of 1971 (The Uttar Pradesh High School and Intermediate Colleges (Payment of Salaries of Teachers and other Employees) Act 1971) as amended by U. P. Act 26 of 1975 (hereinafter referred as the Act) to an institution upgraded as High School from Junior High School arises in this petition, filed by teacher and employees of a Higher Secondary School at Allahabad. The controversy centres round the meaning of the words 'institution' and 'maintenance grant' as defined in the Act. 2. Before considering the impact of submissions made at the Bar we may point out that a scrutiny of the various provisions of the Act clearly brings out it to be a beneficent legislation aimed at protecting the teachers and employees of the Government aided institutions which had in course of time deteriorated and acquired the notoriety of drifting from the philanthropic objective of education to concentration o...
Smt. Amina Begam Vs. Ram Prakash
Court: Allahabad
Decided on: Sep-02-1978
Reported in: AIR1978All526
S.J. Hyder, J.1. The plaintiff, Ram Prakash met with an unfortunate accident at about 1-O'clock in the noon on 16th Feb., 1965 in the town of Etah. As a result of this accident he sustained multiple fractures in his left leg.2. It is not in dispute that the defendant is the owner of Bus No. UPT 713 which was being driven at the time of accident by the defendant's driver Fazal Ahmad, who was its sole occupant at the time of the accident. The bus was proceeding on the G. T. Road from east to west and when it reached near the shop of the plaintiff it swerved towards the north and hit the plaintiff, who was sitting in front of his shop and doing his work as a painter. The impact caused the injuries stated above to the plaintiff.3. The plaintiff accordingly commenced the action for recovery of Rupees 5,000/- as damages from the defendant, He pleaded that he was run down and injured on account of rash and negligent driving on the part of Fazal Ahmad, who was driving the vehicle in the course...
Laxmi Stores Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-02-1978
Reported in: [1979]43STC167(All)
C.S.P. Singh, J.1. The Revising Authority, Gorakhpur, has referred -the following two questions for the opinion of this Court:(1) Whether there was any material for rejecting the assessee's accounts ?(2) Whether the assessment of turnover is based on any material ?2. During the assessment year 1964-65, which is the relevant year for this reference, a survey was held on 31st December, 1964. At that survey it was found that the kachchi rokar was incomplete and had not been written up for 30th and 31st December, 1964. A difference was found in the actual amount of cash available in the till and as shown in the account. The assessee's explanation was that the difference noticed at the time of survey was in the rokar baki for 29th December, 1964. The Sales Tax Officer examined the rokar and accepted the explanation. The Sales Tax Officer did not draw any adverse inference from the fact that the account books of the assessee were incomplete. For rejecting the accounts, he relied on the decis...
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