Allahabad Court November 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.
Laxman Prasad Vs. Shyam Swarup Chandak
Court: Allahabad
Decided on: Nov-08-1979
Reported in: AIR1980All242
M.N. Shukla, J.1. In this execution second appeal the question that arises for decision is whether the compromise decree under execution was a nullity and also otherwise inexecutable ?2. The respondent is the owner of a shop in suit which was let out to the appellant on a monthly rent of Rs. 26. The landlord after determining the tenancy by giving a formal notice under Section 106 of the Transfer of Property Act filed a suit for ejectment with the allegation that the shop was constructed after 1951 and therefore the U. P. (Temporary) Control of Rent & Eviction Act, 1947 (U. P. Act No. III of 1947) did not apply to it. The landlord prayed for ejectment of the appellant and claimed arrears of rent and past mesne profits up to the date of the filing of the suit. The appellant denied the allegation that the accommodation in suit was constructed after 1951 and took a definite plea that the shop was quite old and had been constructed long before 1951 and hence U. P. Act No. III of 1947 was a...
Chunni Lal and ors. Vs. Mohammad Zafar and ors.
Court: Allahabad
Decided on: Nov-07-1979
Reported in: AIR1980All296
Deoki Nandan, J. 1. This is a plaintiff's second appeal in a suit for specific performance of an agreement to sell the house. The shop originally belonged to the plaintiffs. They sold the shop to Iqbal Ahmad on 29th November, 1954 but by an agreement executed the same day Iqbal Ahmad agreed to reconvey the shop to them within a period of 2 years. Iqbal Ahmad died before the 2 years period was completed and on 5th November, 1957 there was a novation of the contract between the plaintiffs and defendants Nos. 1 to 3, the two sons and widow of Iqbal Ahmad, extending the time for purchase of the shop by the plaintiffs by a further period of two years. There was again a further novation of the contract on 4th November, 1959 by defendants Nos. 1 to 3 extending the time for purchase by another 2 years. It was the. plaintiffs case that the said defendants Nos. 1 to 3 had agreed to extend the time on both these occasions on their own behalf as well as on behalf of defendants Nos. 4 to 7, of whom...
Niranjan Lal Ram Chandra Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-05-1979
Reported in: [1982]134ITR352(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Delhi Bench, Delhi, has referred the following two questions for our opinion :'1. Whether the second revised return filed on February 8, 1972, was a valid return under the provisions of Sub-section (5) of Section 139 of the Income-tax Act, 1961 ? 2. If the answer to question No. 1 is in the affirmative, then whether the time for the completion of assessment was extended up to February 7, 1973, under Section 153(1)(c) of the Income-tax Act, 1961 ' 3. The assessee during the previous year relevant to the assessment year 1966-67, was carrying on business in the purchase and sale of motor parts, etc. He filed a return under Section 139(1) showing an income of Rs. 55,489. Thereafter, he filed a revised return under Section 139(5) on the 2nd of March, 1971, showing an income of Rs. 50,273. A second revised return was filed on the 8th of February, 1972, showing an income of Rs. 38,138. The assessment was completed on 6th February, 1973. Th...
Nand Rani Vs. Additional District Judge, Moradabad and anr.
Court: Allahabad
Decided on: Nov-05-1979
Reported in: AIR1980All148
ORDERMurlidhar, J.1. This is a landlord's petition under Article 226 of the Constitution directed against an order dated 20-9-1977 passed by the Addl. District Judge, Moradabad in proceedings under Section 21 of Act No. XIII of 1972 (hereinafter referred to as the Act).2. The brief relevant facts are these: The petitioner owns a shop in Sambhal town which the respondent No. 2 has been occupying as a tenant since near about 1949 carrying on business of Ban, Rassi, Dalia etc. the present rent being Rs. 8/- per month. The petitioner applied under Section 21 for release of the shop for setting up her daughter's son Gopal Kumar in business on the ground that she was a lonely widow and had virtually though not formally adopted Gopal Kumar and wished him to stay with her at Sambal and take care of her. Respondent No. 2 contested the matter. The Prescribed Authority found that the petitioner had only rental income of about Rs. 75/- per month, that Gopal had completed his education, and has bee...
Addl. Commissioner of Income-tax Vs. Rawalpindi Flour Mills (P.) Ltd.
Court: Allahabad
Decided on: Nov-02-1979
Reported in: [1980]125ITR243(All); [1980]3TAXMAN250(All)
Rastogi, J.1. This is a reference under Section 256(2) of the I.T. Act, 1961. It relates to the assessment years 1962-63 and 1963-64, and the question involved is whether the cancellation of penalty under Section 271(1)(c) of the Act was justified.2. The assessee is a private limited company and at the relevant time was engaged in the business of milling wheat and manufacture of wheat products. For the assessment year 1962-63, the assessment was made on February 19, 1963, on a total loss of Rs. 34,537 which was later on modified to Rs. 45,108. Subsequently, on information received that during the relevant previous year the assessee had allegedly taken hundi loans from persons who were name lenders, the ITO initiated proceedings under Section 147 of the Act. Pursuant to the notice under Section 148, the assessee filed a return showing a loss of Rs. 45,108. The ITO, however, completed the assessment and determined the total iacome at Rs. 56,722 which included Rs. 95,000 representing the ...
Mohammed Wasim Beg and ors. Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Nov-02-1979
Reported in: AIR1980All112; 1982CriLJ1640
B.D. Agarwal, J. 1. In this group of writ petitions, the petitioners, who are holders of contract carriage permits in respect of Mini Buses, have challenged the validity of the condition in the permits directing replacement of vehicle of a particular model and also the validity of the order dated Mar. 15, 1978 issued by the State Transport Authority and the notification dated July 7, 1978 published in U. P. Gazette dated July 15, 1978 notifying that no further replacement would be granted in respect of Mini Bus permits. 2. The petitioners were granted con-tract carriage permits in respect of mini buses in the year 1972-73. Condition No, 18 of the permit was that the vehicle covered by the permit shall not be more than four years old counted from the date of registration at any time during thevalidity of the permit. In 1975, this period of four years was increased to six years and since after September 20, 1978, it has been increased to seven years. The Transport Authorities have been p...
Commissioner of Income Tax Vs. Muir Mills Co. Ltd.
Court: Allahabad
Decided on: Nov-02-1979
Reported in: (1980)15CTR(All)349
JUDGMENT : C. S. P. Singh, J. - The Tribunal has referred the following question for our opinion :- "Whether on the facts and circumstances of the case the Tribunal was correct in upholding the order of the AAC to the effect that the assessee was entitled to set off business loss, without taking into consideration the current depreciation and development rebate ?" The assessee is manufacturer of cotton textile and for the asst. yr. 1971-72 it was assessed at an income of Rs. 5,80,879/- by an order dated 22nd February, 1974. While making the assessment the ITO directed that this income should be set off against the past losses. An appeal was filed by the assessee and it was urged that the business income should have been first readjusted against provisions years business loss after taking into consideration the current depreciation and development rebate. This contention found favour with the appellate authority in view of the decision of this Court in the case of Mother India Refrigera...
- ‹ Prev
- 1
- 2
- Next ›