Allahabad Court October 1979 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Sterling Machine Tools Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-11-1979
Reported in: [1980]123ITR181(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal has referred the following question of law for our opinion :'Whether the Tribunal was right in law in holding that no appeal lay to the AAC under Section 246(c) of the Income-tax Act, 1961, against the assessment relating to the addition of Rs. 32,529 to the machine account of the assessee when the assessment in that regard was made on agreed basis as finally held by the Tribunal ?'2. In view of the arguments advanced in the reference, it is necessary to refer to the reference application moved before this court, and the orders passed thereon. The assessee had moved a reference application before the Tribunal praying for the reference of a number of questions, but the Tribunal referred only one question, which forms the subject-matter of I.T.R. No. 162 of 1978. The question referred by the Tribunal in that reference is whether the Tribunal was right in law in holding that no appeal lay to the AAC under Section 246(c) of the I.T. Act...
Synthetic and Chemicals Limited Vs. Deputy Collector of Central Excise ...
Court: Allahabad
Decided on: Oct-09-1979
Reported in: 1988(33)ELT62(All)
K.M. Dayal, J.1. The present writ petition has been filed by M/s. Synthetics and Chemicals Ltd., Fatehganj (West), Bareilly, U.P. challenging the order of the respondents calling upon the petitioners to pay Excise duty on the alleged losses of Benzene purchased by them.2. The petitioners are running a Rubber Factory for which they require Benzene to be used as one of the ingredients in the manufacture of Rubber. The Benzene is obtained as a by-product in the iron steel plants and it is also available from the Indian Oil Corporation. The Excise duty under the Central Excise Act is levied on the Benzene produced by the manufacturers. The Benzene is a highly volatile and inflammable substance. It has, therefore, to be transported in strong vats or wagons and the handling has to be done very carefully so as to avoid losses by evaporation spillage or otherwise. The Benzene being a light liquid has to be pumped from the manufacturer's factory into the railway wagons under pressure. Again on ...
Jagdish Prasad Gupta and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-09-1979
Reported in: (1980)IILLJ48All
K.N. Singh, J.1. By means of these two petitions under Article 226 of the Constitution the petitioners have challenged validity of the order of the State Public Service Tribunal (1), Lucknow, dated 12-8-1977, dismissing the petitioners' claim petitions on the ground that it had no jurisdiction to decide the dispute raised by the petitioners.2. The petitioners were recruited in service as conductors and drivers' in the erstwhile U.P. Government Roadways, a transport undertaking run and maintained by the Transport Department of the State Government. The U.P. State Road Transport Corporation was set up in June, 1972 and the petitioners' services were placed on deputation with the Corporation. Since then, the petitioners have been continuing in service with the U.P. State Road Transport Corporation, hereinafter referred to as the Corporation. The petitioners' services were terminated by the Corporation by separate orders. The petitioners thereupon filed separate claim petitions before the ...
Commissioner of Sales Tax Vs. Prahlad Das and Sons
Court: Allahabad
Decided on: Oct-06-1979
Reported in: [1980]46STC200(All)
R.M. Sahai, J.1. The question of law raised by the Commissioner of Sales Tax in this revision filed under Section 11 of the U. P. Sales Tax Act is whether woollen (1) I.L.R. jursi (a garment worn between banian and shirt) and hose topas (cap) comprising 90 per cent wool were taxable, in the assessment year 1970-71, as woollen goods at the rate of 6 per cent or as unclassified item at the rate of 3 per cent. The revising authority found that jursi and topas contained 90 per cent wool and 10 per cent nylon. Before coming to the relevant entry it is pertinent to look into the various notifications issued from time to time imposing tax on woollen goods. In exercise of powers conferred by Section 3-A, ST-905/X dated 31st March, 1956, was issued and entry No. 46 of this notification read as under:Woollen goods excluding carpets but including knitting wool.2. This entry was substituted by ST-1281-A/X dated 1st October, 1961. It read as:Woollen goods excluding carpets but including knitting wo...
Bijendra Kumar Vs. State and ors.
Court: Allahabad
Decided on: Oct-06-1979
Reported in: 1980CriLJ842
P.N. Bakshi, J.1.An order under Section 340 Cr.P.C. was passed by the Sub-Divisional Magistrate, Budhana directing a complaint to be filed against Vijendra Kumar for committing perjury by filing a false affidavit in his court. Aggrieved thereby an appeal was filed before the Sessions Judge, Muzaffarnagar, which has been dismissed on 5-3-1079. Hence this revision.2. It appears that an application was filed by Vijendra Kumar under Section 14/16 of the U. P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 in the court of the Prescribed Authority. On 18-2-1977 an order was passed summoning the opposite parties for 4-3-1977. The case was finally taken up by the Prescribed Authority on 8th March 1977. On that date it was noticed that the opposite parties had no intimation about the case. Consequently fresh notices were ordered to be issued for 4-4-1977. By that date notice had not returned and so the case was directed to be put up on 7-4-1977 awaiting return of notices. ...
- ‹ Prev
- 1
- 2
- 3
- Next ›