Allahabad Court October 1979 Judgments
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Controller of Estate Duty Vs. Shyam Sunder JhunjhunuwalA.
Court: Allahabad
Decided on: Oct-26-1979
Reported in: (1980)15CTR(All)344
1. JUDGMENT : C. S. P. Singh, J. - The Income Tax Appellate Tribunal. A Bench, Allahabad had referred the following question for opinion of this Court - "Whether on the facts and in the circumstances of the case, the Tribunal was right in holing that the land owned by the deceased belonged to his HUF and not to him in his individual status." 2. Gajanand Jhunjhunwala died on 18-5-1959. Apart from other properties he owned 340 acres of agricultural land in U.P. and 50 acres in Bihar. At the time of his death he left behind two sons, who filed an account of the estate of the deceased. A dispute arose before the Asstt. Controller as to whether the land belonged to the deceased as Karta of a HUF or it was owned by him in his individual capacity. The Asstt. CED relying on the report of the Tahsildar Hatta, District Deoria, and the Anchal Adhikari, Bagaha-1, Champaran (Bihar) held that the land was owned by the deceased in his individual capacity, as his name alone was shown in the revenue re...
State of U.P. Vs. Hari Shankar Agarwal
Court: Allahabad
Decided on: Oct-25-1979
Reported in: 1980CriLJ841
H.S. Kapoor, J.1. This appeal has been filed by the State against the order and judgment dated 26-9-1973 of Sri V.K. Malhotra, Magistrate, 1st Class, Agra in Criminal Case No. 396 of 1973 acquitting the respondent of the charge under Section 92 of the Factories Act. The respondent Hari Shankar Agrawal was admittedly the occupier of the Factory M/s. Mittal Iron Foundry and Engineers, Agra. When the Factory Inspector inspected the factory on 27-3-1973 he found certain irregularities as certain informations about the accidental death of a worker had not been sent to the Inspector of the Factories. He also found that Form 9 was also incomplete.2. A complaint was filed by the Factory Inspector against Hari Shankar Agrawal who was the occupier of that factory and against Sohan Lal who was the Manager. Sohan Lal admitted certain irregularities having been committed. His case was separated. Respondent Hari Shankar Agrawal, however, took the plea that he had entrusted all the affairs to the Man...
Seth Satish Kumar Modi Vs. Wealth-tax Officer
Court: Allahabad
Decided on: Oct-19-1979
Reported in: (1980)15CTR(All)340; [1983]139ITR373(All); [1980]4TAXMAN463(All)
C.S.P. Singh, J. 1. The petitioner, who was a partner in the firm, M/s. Synfibre Sales Corporation, filed his wealth-tax return for the assessment year 1970-71, disclosing his net wealth at Rs. 2,21,653.58. The net wealth shown included an amount of Rs. 42,209.26, deposited in current account with M/s. Synfibre Sales Corporation, and an amount of Rs. 4,500, which represented the investment of the petitioner in the firm. The WTO assessed the petitioner in a net wealth of Rs. 2,38,227. In doing so, he added an amount of Rs. 16,573 to the returned wealth on account of the difference between the value of certain shares as returned and as calculated by him. The value of the petitioner's interest in the firm of M/s. Synfibre Sales Corporation appears to have been accepted by the WTO. Subsequently, a notice was issued under Section 17 of the Act stating that the WTO had reason to believe that the net wealth of the assessee for the assessment year in question had escaped assessment, and callin...
Chandra Krishna Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-19-1979
Reported in: [1980]122ITR823(All)
R.R. Rastogi, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, has referred the following questions for the opinion of this court :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal had any material to sustain any income from undisclosed source ? 2. Whether the assessee having been dead before the commencement of proceedings, on the facts of the case the legal heir had failed to discharge the onus of any proof of which he could have any personal knowledge ' 2. The brief facts giving rise to these questions are that one Kanhaiya Lal had two sons, Inder Prasad and Jagmohan Das. Smt. Rampa Devi was the wife of Jagmohan Das and Bate Krishna was their son. Smt. Rampa Devi had made a will of cash and ornaments, which she possessed in favour of Bate Krishna on June 9, 1963. She died on November 10, 1963, and on November 28, 1963, which would be relevant for the assessment year 1964-65, Bate Krishna introduced in his books capital amounting to Rs. 86,907. The...
The Fertilizer Corporation of India Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Oct-19-1979
Reported in: [1981]48STC531(All)
C.S.P. Singh, J.1. The Judge (Revisions) has referred the following two questions for the opinion of this Court:(1) Whether, on the facts and in the circumstances of the case, the canteen run by the Fertilizer Corporation of India Limited for the welfare of its employees under a statutory obligation was liable for sales tax under the U.P. Sales Tax Act on its sales ?(2) Whether, on the facts and in the circumstances of the case, the running of canteen comes within the purview of the definition of 'carrying on business of buying and selling goods' ?2. The assessee is a Government of India undertaking manufacturing fertilisers and was running a canteen for the welfare of its employees in order to discharge its statutory obligation under Section 46 of the Factories Act. Its canteen was running on a non-profit basis as required by Section 46 and Rule 68 of the Rules framed under the Factories Act. The sales turnover of the canteen in the assessment year in question was Rs. 1,10,961.12 and ...
Controller of Estate Duty Vs. Smt. Kalawati Tiwari.
Court: Allahabad
Decided on: Oct-19-1979
Reported in: (1980)15CTR(All)339
JUDGMENT : C. S. P. Singh, J. - The Tribunal has referred the following question for opinion of this Court : "Whether, on the facts and in the circumstances of the case, the ITAT was correct in directing that the amount payable to the Nagar Mahapalika as per cl. 2 (j) of the lease agreement should be allowed as a deduction while computing the value of the plot for the estate duty assessment ?" The deceased owned a plot of land at Sarvodaya Nagar, Kanpur. The plot was valued at Rs. 11,255/- by the accountable person and in doing so, she had deducted an amount of Rs. 20,634/- being 75% share of the profit payable to the Nagar Mahapalika in the event of the sale, u/cl. 2(j) of the lease agreement by which the plot had been taken by the deceased. The Asstt. Contlr. and the Appl. Contlr. did not accept this deduction but the Tribunal held in favour of the assessee. The view of the Tribunal now stands vindicated in the case of CWT v. P. N. Sikand, where in an identical situation in a case ar...
Bharat Milk Products Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-18-1979
Reported in: (1981)20CTR(All)164; [1981]128ITR682(All); [1981]6TAXMAN163(All)
Rastogi, J. 1. This is a reference under Section 256(2) of the I.T. Act, 1961, and the Income-tax Appellate Tribunal, Delhi Bench 'C', Delhi, has referred the following two questions for the opinion of this court:'(1) Whether, on the facts and circumstances of the case, the Tribunal was legally justified in rejecting the account books of the assessee ? (2) Whether, on the facts and circumstances of the case, the Tribunal was justified in upholding addition to the extent of Rs. 25,000 to the returned income ?' 2. M/s. Bharat Milk Products, Gulaothi, District Bulandshahr (hereinafter referred to as ' the assessee') is a proprietary concern of Shri H. C. Gupta. The assessee is engaged in the manufacture of condensed milk, cream, khova and skimmed milk. The assessment year involved is 1966-67, the previous year ended March 31, 1966. On an examination of the accounts, the ITO found that the purchases and cash sales were not verifiable and that no day-to-day production and manufacturing reco...
Addl. Commissioner of Income-tax Vs. Lakshmi Industries and Cold Stora ...
Court: Allahabad
Decided on: Oct-18-1979
Reported in: [1980]122ITR993(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Delhi Bench ' B ', has referred the following question for our opinion : ' Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the penalty '2. The assessment year involved is 1965-66. In the quantum appeal the Tribunal had upheld an addition of Rs. 50,000 on account of a particular quantity of firewood not accounted for, and also an addition of Rs. 41,500 from other sources. The ITO had issued notice under Section 271(1)(c) and the matter was referred to the IAC as the penalty imposable exceeded Rs. 1,000. The IAC held that the assessee was guilty of concealment and imposed a penalty of Rs. 1,60,000. The assessee took the matter up in appeal before the Tribunal. The Tribunal decided both the quantum and appeal by a consolidated order. It held that the Explanation to Section 271(1)(c) applied, but on the view that, as the addition of Rs. 50,000 has been made on the basis of est...
Union of India (Uoi) Vs. Sobhraj Bhag Chand
Court: Allahabad
Decided on: Oct-18-1979
Reported in: AIR1980All163
R.C. Srivastava, J.1. This is a defendant's second appeal against the judgment and decree passed by the Additional District Judge, Kanpur on 15-3-1971 in Civil Appeal No. 330 of 1966 affirming the decree of the plaintiff for recovery of Rs. 4335.55 passed by the II Civil Judge, Kanupr in O. S. No. 16 of 1964.2. The plaintiff's case is that it booked a consignment of 341 bags of potatoes on 17-1-1962, for carriage and safe delivery at Bangalore City, The Railway Administration accepted the consignment and undertook to carry the goods and issued a railway receipt dated 17-1-1963. The consignment reached Bangalore on 10-2-1963, and instead of delivering the said consignment at the destination to the consignee the defendant auctioned the potatoes on 13-2-1963. The plaintiff alleged that the respondent caused abnormal delay in carrying the goods and also failed to disclose as to how the goods were dealt with during the course of transit, hence there is every reason to infer negligence and m...
Gurudeo Prasad Jagannath Prasad Vs. Income-tax Officer
Court: Allahabad
Decided on: Oct-17-1979
Reported in: [1981]131ITR486(All); [1980]3TAXMAN374(All)
C.S.P. Singh, J.1. The Tribunal has referred the following question oflaw for our opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Income-tax Officer to treat the assessee as a registered firm and in making two separate assessments for the two periods in the status of a registered firm '2. The assessee was doing business originally under the name and style of M/s. Gurdeo Prasad Jagannath Prasad which consisted of five partners and was constituted under a partnership deed, executed on the 1st of June, 1968. The partners' respective shares were :(1) GurdeoPrasad20%(2) JagannathPrasad25%(3) JamunaPrasad20%(4) HariharPrasad20%(5) BaijnathPrasad15%3. Clause (6) of the partnership deed made provision for the continuance of the firm even in the event of the death of any partner, and provided that on the death of a partner, his heirs, legal assigns or successors-in-interest would ipso facto become a partner in the firm. Clause (7) o...
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