Allahabad Court October 1979 Judgments
Commissioner of Income-tax Vs. L.H. Sugar Factories and Oil Mills (P.) ...
Court: Allahabad
Decided on: Oct-31-1979
Reported in: [1980]123ITR596(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Delhi Bench D, has referred the following three questions for our opinion:' 1. Whether, on the facts and in the circumstances of the case, the amounts of Rs. 93,638, Rs. 1,00,936 and Rs. 53,168 payable by the assessee as interest under section 3(3) of the U. P. Sugarcane (Purchase Tax) Act, 1961, for the assessment years 1967-68, 1968-69 and 1969-70 are allowable deductions under section 37(1) or under section 28 of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that payments on account of guarantee commission passed all the tests laid down in section 40(c) of the Income-tax Act, 1961, and that the entire claim of payment was allowable ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the sum of Rs. 4,359 paid as damages for late payment of provident fund was an allowable deduction in...
Tag this Judgment!Ganga Prasad Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-31-1979
Reported in: [1980]123ITR349(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal has referred the following question of law for our opinion :' Whether, on the facts and in the circumstances of the case, and having regard to the fact that the amount of Rs. 13,000 had been concealed in the returns filed by the assessee on October 3, 1967, and May 25, 1970, the Tribunal was justified in holding that the provisions of Section 271(1)(c) as they stood amended in 1968 would be applicable in the present case ?'2. The assessee was a commission agent and a dealer in silver ornaments, in Agra, the business being carried on in the name and style of M/s. Verma Silver Ornaments. For the assessment year 1967-68, a return showing an income of Rs. 5,734 was filed on the 3rd October, 1967. On the 25th May, 1970, a revised return was filed showing an income of Rs. 3,246. In the course of the previous year, assessee's premises had been searched by the Central Excise Department, and certain goods comprising gold, silver, silver ornam...
Tag this Judgment!Commissioner of Income-tax Vs. U.P. Shoe Industries (P.) Ltd.
Court: Allahabad
Decided on: Oct-31-1979
Reported in: [1980]122ITR938(All)
C.S.P. Singh, J.1. The Tribunal has referred the following question of law for opinion of this court:'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally justified in allowing a development rebate of Rs. 8,574 for the assessment year 1972-73 ?'2. The assessee-company came into existence on 31st August, 1971, by taking over the assets and liabilities of a partnership firm, M/s. U.P. Shoe Industries, Kanpur. The company was incorporated by all the persons, who were partners of the erstwhile firm, as shareholders. It appears that the firm had installed some machinery a few months before the company took over the assets of the firm. The company claimed development rebate on this machinery to the extent of Rs. 8,574. The ITO disallowed the claim on the view that the machinery was not new and had been previously used by the firm. The matter was taken up in appeal before the AAC who allowed the assessee's appeal on the view that all the con...
Tag this Judgment!Shakuntala Banerji Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Oct-30-1979
Reported in: [1980]125ITR488(All)
R.R. Rastogi, J.1. The following questions have been referred for our opinion :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions of the Estate Duty Act, 1953, were attracted in regard to the interest of the deceased under the trust deed as modified ? (2) Whether, on the facts and in the circumstances of the case, thevalue of the life interest of the deceased on the date of death alone could bedeemed to pass or the market value of those securities at the time of thedeath? ' 2. The facts giving rise to these questions briefly stated are that late Sri Pearey Lal Banerjee, an advocate, had created a trust for his benefit and the benefit of his sons and daughter-in-law. The trust was in respect of Govt. securities of the face value of Rs. 10 lakhs and the Imperial Bank of India (now State Bank of India), Strand Road, Calcutta, was appointed as the trustee. The instrument of trust was executed on October 26, 1937. The sett...
Tag this Judgment!Controller of Estate Duty Vs. Smt. Manorama Devi
Court: Allahabad
Decided on: Oct-30-1979
Reported in: [1980]123ITR322(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Allahabad Bench C, has referred the following two questions for opinion of this court:' 1. Whether, on the facts and in the circumstances of the case, the proceedings for levy of estate duty were commenced, within the period prescribed under Section 73A of the Estate Duty Act, 1953 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the best judgment assessment under Section 58(4) of the Estate Duty Act, 1953, was invalid '2. The dispute concerns the estate of Smt. Asarfi Devi, who died on the 23rd September, 1959. The accountable person did not file an account of the estate within the six months period granted under Section 53(3) of the Act. On the 18th of February, 1963, the Asst. CED issued a notice under Section 55 of the Act, which was served on the accountable person on the 5th of March, 1963, calling upon him to deliver the account of the estate of late Smt. Asarfi ...
Tag this Judgment!A.K. Srivastava Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-30-1979
Reported in: (1980)IILLJ117All
U.C. Srivastava, J.1. These two writ petitions under Article 226 of the Constitution of India are directed against the orders passed by the U.P. Public Services Tribunal, Writ Petition No. 2295 of 1978 has been filed by an employee who has been removed from service by the U.P. State Road Transport Corporation, hereinafter referred to as the Corporation, which was preferred prior to the removal order being passed against some earlier orders, and his claim has also been rejected by the U.P. Public Services Tribunal, Writ Petition No. 23 of 1978 has been preferred by the U.P. State Road Transport Corporation against the order by the U.P. Public Service Tribunal setting aside the order terminating the services of the Opposite Party to the said writ petition. As the question, whether the employees of the U.P. Government Roadways working in the U.P. State Road Transport Corporation after its coming into existence who have not yet been formally absorbed in the U.P. State Road Transport Corpor...
Tag this Judgment!Commissioner of Income-tax Vs. Raza Buland Sugar Company Ltd.
Court: Allahabad
Decided on: Oct-29-1979
Reported in: [1980]123ITR185(All)
R.R. Rastogi, J. 1. The following question has been referred for our opinion:'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the Income-tax Officer was not justified in law in invoking the provisions of Section 154 and to make an order under that section withdrawing excess interest of Rs. 22,281 holding it to be a mistake apparent from the record '2. The facts found by the Appellate Tribunal and about which there is no dispute, are that for the assessment year 1962-63, the assessment in the case of the respondent-assessee, a public limited company, was made on August 31, 1966, and the total income determined was Rs. 6,11,778. Since the aggregate sum of instalments paid by way of advance tax exceeded the amount of tax determined as a result of this assessment, the assessee was allowed interest under Section 214 of the I.T. Act, 1961, which amounted to Rs. 1,28,778. Subsequently, by an order dated April 3, 1972, under Section 154 of ...
Tag this Judgment!Magan Ram Yadava Vs. Dy. Director of Education and ors.
Court: Allahabad
Decided on: Oct-29-1979
Reported in: AIR1980All66
Yashoda Nandan, J. 1. When this writ petition, which should normally have been decided by a Division Bench, came up for hearing, the Bench hearing it was of the opinion that the decision of this Court in Manager, Shanta Nand Swatantra Bharat Inter-College v. Kamla Rai, (1972 All LJ 933) needed reconsideration by a larger Bench since it was not in accord with another Division Bench decision of this Court in Dhata Intermediate College v. Brahma Nand Singh, (1976 All LJ 499) and that is how this case happens to be before this Full Bench. 2. The material facts giving rise to this case are that respondent No. 6, Chandrika Lal, was employed as a librarian-cum-clerk at the Maharajganj Inter-College, Maharajganj, Dist. Azamgarh (hereinafter referred to as the College). During the relevant period because there was a conflict between two sections of the members of the Society running the College, two rival bodies of persons were claiming to be the duly elected Committee of Management thereof. Th...
Tag this Judgment!ishwari Vs. State
Court: Allahabad
Decided on: Oct-29-1979
Reported in: 1980CriLJ571
H.N. Kapoor, J.1. This appeal has been filed by Ishwari against the order and judgment dated 7-1-1975 of III Addl. Sessions Judge, Etah in Sessions Trial No. A-318 of 1974 convicting him under Section 412, I. P. C. and sentencing him to four years' R. I. He was also prosecuted under Section 395, Indian Penal Code but was acquitted under that section. Zalim Singh, Sheopali, Rupram, Khamani and Kashi Ram were also tried under Section 395, Indian Penal Code along with him in this very trial court but all of them were acquitted of the charges under Section 395, I.P.C. According to the prosecution case a dacoity was committed at the house of Latoori (P. W. 1) on the night between 27th and 28th of May, 1973 at about 12 in the night in village Kar-sari Hiyat Garhi, police station Kasganj, district Etah, Six named persons along with six other persons were said to have committed dacoity at his house. They had looted the ornaments valuing about Rs. 3,850/- Some of the ornaments were on the perso...
Tag this Judgment!Bhairon Prasad Chaurasiya Vs. Smt. Tara Devi and anr.
Court: Allahabad
Decided on: Oct-26-1979
Reported in: AIR1980All36
A.N. Varma, J.1. The question which falls for determination in this appeal is whether it is legally permissible to attach and sell an agreement to purchase an immovable property in execution of a decree A Division Bench of this Court had occasion to consider this precise question in the case of Prem Narain Kapoor v. Sudh-risht Narain Anad reported in 1970 All LJ 721. The Division Bench considered the question in depth and answered it in the affirmative. However, when this execution appeal came up for hearing before a learned single Judge, he felt that the above decision needed reconsideration in view of certain observations made by the Supreme Court in the case of Swami Motor Transports (P.) Ltd. v. Sri Sankara-swamigal Mutt reported in : AIR1963SC864 . In the opinion of the learned single Judge, the observations made by the Supreme Court in the above case rendered the decision of this Court in the case of Prem Narain Kapoor v. S. N. Anad (supra) of doubtful validity. On a reference ma...
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