Allahabad Court August 1979 Judgments
Commissioner of Income-tax Vs. L.H. Sugar Factories and Oil Mills (P.) ...
Court: Allahabad
Decided on: Aug-31-1979
Reported in: [1980]123ITR599(All)
1. The Tribunal has referred the following questions for the opinion of this court.'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest payments on arrears of cane price and purchase tax were admissible deductions in the computation of the total income of the assessee ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the payment of Rs. 1,16,996 on account of guarantee commission paid by the assessee to its directors and shareholders was admissible ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing consequential relief in the surtax assessment ' 2. So far as the interest paid on arrears of purchase tax is concerned, that is covered by the decision of this court in the case of L. H. Sugar Factories & Oil Mills (P.) Ltd. v. CIT : [1979]118ITR985(All) . As respects interest paid on arrears of cane price, that too is ...
Tag this Judgment!Abdul Salim Vs. Smt. Najima Begum and anr.
Court: Allahabad
Decided on: Aug-31-1979
Reported in: 1980CriLJ232
H.N. Kapoor, J.1. This petition is under Section 482, Cr. P. C. filed by the husband praying that the entire proceedings under Section 125, Cr. P. C. be quashed and the petitioner may be discharged from paying the maintenance allowance to opposite party No. 1, i. e. Smt. Najima Begum. The application under Section 125, Cr. P. C. was filed by Smt. Najima fiegum on 8-6-76 praying that Rs. 200/- be allowed to her as maintenance as her husband had neglected to maintain her and had married again. The learned Magistrate after recording the evidence of both the parties passed an order dated 18-7-78 awarding Rs. ISO/- as maintenance to the wife. He recorded a finding that the applicant Smt. Najima Begum wanted to study. Her father too was hot alive. She herself was not in a position to maintain herself and that she observes Parda according to Muslim custom. Abdul Salim went up in revision (Cr. Revision No. 77 of 1978)' which was decided by 1st Addl. Sessions Judge on 29-9-1978. The learned Ses...
Tag this Judgment!Commissioner of Income-tax Vs. Ishwar Singh and Sons
Court: Allahabad
Decided on: Aug-30-1979
Reported in: [1981]131ITR480(All); [1980]3TAXMAN63(All)
R.R. Rastogi, J.1. The respondent, M/s. Ishwar Singh and Sons, was proprietary business of one Ishwar Singh. On his death in January, 1950, his eldest son, Arjun Singh, carried on that business and he was assessed on its income as an individual up to the assessment year 1957-58. Thereafter, no assessment was made for several years till the ITO received an information that business in the name of M/s. Ishwar Singh and Sons was still being carried on and it was having taxable income. On receipt of that information the ITO issued a notice under Section 148 of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), for the assessment years 1963-64 to 1966-67. In the present reference we are concerned with the assessment year 1963-64 only. For this year the notice was addressed to Sri Arjun Singh Johar, proprietor of M/s. Ishwar Singh and Sons. It was served on one Sri Maheshwar Singh on September 11, 1967. Pursuant to that notice Sardar Sampuran Singh, younger brother of Arjun Singh, fi...
Tag this Judgment!Atharul Islam and anr. Vs. the State Transport Authority and ors.
Court: Allahabad
Decided on: Aug-30-1979
Reported in: AIR1980All120
K.N. Singh, J.1. The two petitioners made an application to the Regional Transport Authority for grant of a contract carriage permit in respect of mini bus. The Regional Transport Authority rejected the petitioners' application. The petitioners took up the matter in appeal under Section 64 of the Motor Vehicles Act, 1939, before the State Transport Appellate Tribunal which affirmed the order of the Regional Transport Authority and dismissed the petitioners' appeal by its order dated 3-10-1977. Aggrieved, the petitioners have by means of this petition under Article 226 of the Constitution challenged the order of the appellate Tribunal as well as that of Regional Transport Authority,2. The Regional Transport Authority and the Appellate Tribunal rejected petitioners' application for grant of contract carriage permit in pursuance of the directions of the State Govt. as contained in its notification dated June 1, 1976 issued under Section 43-A of the Motor Vehicles Act, 1939. The State Gove...
Tag this Judgment!Commissioner of Wealth-tax Vs. J.K. Jute Mills Co. Ltd.
Court: Allahabad
Decided on: Aug-29-1979
Reported in: [1979]120ITR150(All)
C.S.P. Singh, J 1. At the instance of the Commissioner of Wealth-tax, Kanpur, the Tribunal has referred the following question for our ,opinion : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the amount of Rs. 59,48,714 from the assessment under the Wealth-tax Act ' 2. The assessment years involved in this reference, are 1958-59 and 1959-60, The Income-tax Investigation Commission had detected a hugeamount of concealment of income by the assessee for the assessment years 1939 to 1946. A settlement was arrived at between the assessee and the department, as a result of which the assessee agreed to be assessed on an amount of Rs. 59,48,714. The break up of this amountwas as under : Rs.1.Inflation in price of jute26,96,1122.Excess shown in purchase ofstores8,77,7143.Excess shown in purchase ofcoal10,7554.Miscellaneous2,5385.Repairs to road &buildings; held as non-business expense75,0006.Inflation in wages7,63,3807.Bogus purchase of jut...
Tag this Judgment!Commissioner of Income-tax Vs. Hind Lamps Ltd.
Court: Allahabad
Decided on: Aug-28-1979
Reported in: [1980]122ITR451(All)
C.S.P. Singh, J.1. This reference, which relates to two assessment years, viz., 1967-68 and 1970-71, invites our answers to three questions, viz: '1. Whether, on the facts and' in the circumstances of the case, the assessee is entitled to relief in respect of its new unit for manufacturing lamp caps under section 80J of the Income-tax Act, 1961, for assessment years 1967-68 and 1970-71 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in its opinion that the benefits in the shape of rent-free quarters and the bonus paid to employees could not be taken into account for the purpose of working out disallowance under section 40(a)(v) of the Income-tax Act, 1961 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the levy of interest under section 217(1A) was not appealable and, therefore, the directions given by the Appellate Assistant Commissioner to the Income-tax Officer to allow certain reliefs ...
Tag this Judgment!Raja Jagdambika Pratap NaraIn Singh Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-27-1979
Reported in: [1980]124ITR316(All)
C.S.P. Singh, J.1. The Tribunal has referred the following question of law for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessments in this case for the assessment years 1965-66 to 1967-68 were rightly reopened under Section 147(b)?'2. The question relates to the assessment years 1965-66, 1966-67 and 1967-68. The assessment for the assessment year 1965-66 was completed on March 21, 1967, and the assessments for the assessment years 1966-67 and 1967-68 were completed on November 18, 1967, under Section 143(3) of the I.T. Act. Subsequently, on the basis of an audit report, notices under Section 148 for all the three years were issued to the assessee. The only ground for reopening the assessment was that a portion of the 'Raja Sadan' was let out by the assessee to the Deputy Director of Agricultural Department, U.P., on a monthly rent of Rs. 1,016, while the annual value of the house property was calculated on th...
Tag this Judgment!Kedar Lal Verma Vs. the Secretary, Board of High School and Intermedia ...
Court: Allahabad
Decided on: Aug-27-1979
Reported in: AIR1980All32
K.C. Agarwal, J.1. Sri Kedar Lal Verma, the petitioner appeared at the High School Examination of the U. P. Board of High School and Intermediate Education, Allahabad held in the year 1977. The petitioner obtained the marks-sheet from the Government Intermediate College, Peepalkot, District Pithauragarh. In the said marks sheet the marks secured by the petitioner in the various subjects offered by him were as under:--fo'k;ksa ds ukeizFke iz'u i=f}rh; iz'u i=r`rh; iz'u i=;ksxiz;ksxkRed;ksxiw.kkd1-fgUnh171219 481002-xf.kr3111 421003-foKku0811 1912311004-dks'kfoKku0915 2410341005-vUxzsth2017 37100lEiw.kZ ;ksxvadks rFkk 'kCnksa esa 120@500 ,d lkS ckuosek=ijh{kk Qyvuqrh.kZIt is common case of the parties that on the marks secured, the petitioner could not be declared passed the High School Examination, But as against the column meant for being notified as pass or fail, the marks-sheet given to him mentioned that he had passed the examination. On the basis of the aforesaid marks-sheet, the p...
Tag this Judgment!Durga Dutta Chunni Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-27-1979
Reported in: [1979]120ITR319(All)
R.R. Rastogi, J.1. For the assessment year 1964-65, the assesses, a partnership-firm dealing in yarn, returned an income of Rs. 21,600. During the assessment proceedings, the ITO found numerous mistakes and discrepancies in the assessee's books. Certain purchases had not been accounted for. After receipt of the assessee's explanation and on the basis of the same he recast the trading account and computed the total incomeat Rs. 83,154 which included Rs. 12,000 being profit on transactions kept outside the books. During the assessment proceedings, the ITO was satisfied that the assessee had concealed its income and hence he initiated penalty proceedings under Section 271(1)(c) of the I.T. Act, 1961, and referred the case to the IAC. In reply to the show-cause notice issued by the IAC the case taken by the assessee was that sales had been over-stated in the trading account by Rs. 12,000 on account of a wrong entry of the credit entry dated June 10, 1963, of Rs. 27,254 instead of Rs. 17,25...
Tag this Judgment!Hira Lal and ors. Vs. Shiv Shankar Lal
Court: Allahabad
Decided on: Aug-27-1979
Reported in: AIR1980All401
N.N. Mithal, J. 1. This is a defendant's second appeal in a suit for possession over an open piece of land which was let out to the defendant by a registered lease deed dated 15th Aug., 1928. The defendant had claimed title to this on the basis of certain rights alleged to have been bestowed on him under the U. P. Urban Area Zamindari Abolition and Land Reforms Act, 1964 and had also claimed that the amount of the rent had since been paid and, therefore, the benefit of Sections 114 and 114-A of the T. P. Act should be granted to the defendant. Both the trial court and the lower appellate court rejected the plea of the defendant and have refused to grant any benefit under Ss. 114 and 114-A of the T. P. Act. This is how the defendant has come up before this Court in second appeal. 2. I have heard the learned counsel for the parties. The short point that has been argued in this appeal is about the applicability of Ss. 114 and 114-A of the T. P Act to the facts of the present case. Before ...
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