Allahabad Court September 1979 Judgments
Swadeshi Cotton Mill Co. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-27-1979
Reported in: (1980)15CTR(All)334; [1980]125ITR33(All); [1980]3TAXMAN280(All)
R.R. Rastogi, J.1. This is a reference under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The following two questions have been referred by the Income-tax Appellate Tribunal, Allahabad Bench, for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case, the liability in respect of the sum of Rs. 18,533 paid to Ahmedabad Textile Industry Research Association accrued in the previous year relevant to the assessment year 1960-61 ? 2. Whether the finding of the Appellate Tribunal in respect of the addition of Rs. 6,81,643 to the book results of the Pondicherry Unit stands vitiated because it does -not take into account some relevant material and takes into account some irrelevant material and considerations ' 2. The brief facts are that the assessee, a public limited company, is carrying on the business of manufacture of cotton yarn and cloth. It has got several units including one at Kanpur and another at Pondicherry. Its head...
Tag this Judgment!Commissioner of Income-tax Vs. Nem Kumar JaIn Ratan Kumar and ors.
Court: Allahabad
Decided on: Sep-26-1979
Reported in: (1980)15CTR(All)330; [1980]125ITR674(All); [1980]3TAXMAN281(All)
R.R. Rastogi, J. 1. This is a reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). It relates to the assessment year 1963-64. Late Sri Makhan Lal Jain was a partner in the firm of M/s. Daulat Ram Makhan Lal (hereinafter referred to as ' thefirm '). The other partners of the firm were his wife, Smt. Durga Devi, and his two sons, Nem Kumar Jain and Ratan Kumar. In his return for the assessment year 1963-64, filed on January 22,1964, late Sri Makhan Lal Jain disclosed his share income from the firm at Rs. 19,501 and income from property at Rs. 1,163. In Part III of the return he mentioned the constitution of the firm and his relationship with Smt. Durga Devi, but he did not include the share income of his wife in his return. On the basis of that return, the ITO completed the assessment on a total income of Rs. 23,163 on February 7, 1964. The income was subsequently revised under Section 154 of the Act. Sri Makhan Lal Jain died on November 15, ...
Tag this Judgment!Padampat Singhania and ors. Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Sep-26-1979
Reported in: (1980)16CTR(All)114; [1980]122ITR162(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, 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 was correct in holding that the estate duty proceedings had not become time-barred in this case in terms of the provisions contained in Section 13A(a) of the Estate Duty Act ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in confirming the order of the Appellate Controller directing the Assistant Controller to re-do the assessment after providing full opportunity of hearing to the karta of the HUF also ?' 2. The dispute relates to the estate of the deceased, Shyam Hari Singhania, who died on the 3rd December, 1960. At the time of his death he owned separate and self-acquired property, and was also a member of a HUF of of which Sir Padampat Singhania, his father, was the karta. Shyam Hari Singhania had no issue, and left ...
Tag this Judgment!Sugar Dealers Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-26-1979
Reported in: [1980]122ITR826(All)
C.S.P. Singh, J. 1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following three questions for the opinion of this court : ' 1. Whether it was a mistake to set off the interest received by the firm from Shri Mahabir Prasad Juthalal against the interest paid to theother partners for working out the amount to be disallowed u/s. 40(b) of the Income-tax Act 2. If the answer to the above question is in the affirmative, whether the abovementioned mistake was a mistake apparent from the record which could be rectified u/s. 154 of the Income-tax Act 3. Whether the Tribunal was correct in holding that interest charged by the firm from a partner was its income and not a receipt from self '2. The reference relates to the assessment years 1968-69 to 1970-71. The assessee-firm consisted of 4 partners, three of whom had credit balance in their accounts and were paid interest by the firm on these credit accounts. The fourth partner, Mahabir Prasad Juthalal, had a de...
Tag this Judgment!Raja Ram and ors. Vs. Bahadur and ors.
Court: Allahabad
Decided on: Sep-26-1979
Reported in: AIR1980All115
Deoki Nandan, J. 1. This is a defendant's second appeal in a suit for injunction. 2. The first respondent Bahadur since deceased and now represented by his widow and the second respondent Mst. Kishora who was also died and is now represented by her legal representative who were the plaintiffs in the suit giving rise to this second appeal. The third respondent Lachchman was the 7th defendant in the suit. The said plaintiff's prayed for three sets of injunction (1) a mandatory injunction for closing the doors, ventilators and windows which had been opened by the defendants in their houses towards the land in suit which bears the number C. K. 61/38A denoted by letters Ka Kha, Gha on the plaint map and lies to the east of the defendants' houses (2) prohibiting the defendants from interfering with the plaintiff's possession over the land in suit and (3) restraining the defendants from closing the Gali which lies to the south of the land in suit and from interfering with its use by the tenan...
Tag this Judgment!Commissioner of Gift-tax Vs. C.L. Serpal
Court: Allahabad
Decided on: Sep-26-1979
Reported in: [1980]121ITR786(All)
R.R. Rastogi, J.1. The Income-tax Appellate Tribunal, Delhi Bench-C, has, in this reference under Section 26(1) of the. G.T. Act, 1958, referred the following questions of law for the opinion of this court :' (i) Whether, on the facts and in the circumstances of the case, the fact that the wealth-tax assessment was made at a higher figure, constituted ' information ' for the purposes of reopening the assessment under Section 16(1)(b) of the Gift-tax Act, 1958 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in quashing the reassessment completed under Section 16(1)(b) of the Gift-tax Act, 1958 ' 2. The facts which have given rise to these questions briefly stated are that the assessee, late Sri Guran Ditta Mal, an individual, had constructed a house property bearing No. F-40, Green Park, New Delhi. He made a gift of a portion of that property on March 2, 1970, in favour of his son, Chiranjiv Lal Sarpal. The value of the gifted property...
Tag this Judgment!Commissioner of Sales Tax Vs. Gulmohar Industries
Court: Allahabad
Decided on: Sep-26-1979
Reported in: [1980]46STC122(All)
R.M. Sahai, J.1. The following questions of law were referred for the opinion of this Court :(1) Whether concrete poles supplied to the electricity department of Government or Electricity Board are accessories of electrical equipments and plants required for generation, distribution and transmission of electrical energy and covered by serial No. 7A of Notification No. 7096/X-1012-1965 dated 1st October, 1965 ?(2) If the answer to the above question is in the affirmative, then whether the learned Additional Judge (Revisions) was justified to hold that concrete poles are unclassified items ?2. As law has been amended the reference is converted and decided as revision under Section 11 of the amended Act. There is no dispute on facts that the assessee sold concrete poles and cement, etc., to the Electricity Board. The question is whether the sale of poles was taxable under entry 7A of Notification No. 7096/X-1012 dated 1st October, 1965. The entry reads as under :--------------------------...
Tag this Judgment!Mirzapur Construction Company Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-25-1979
Reported in: [1980]122ITR828(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question for our opinion: ' Whether, on the facts and in the circumstances of the case, there was any material for the finding that the assessee concealed its income and furnished inaccurate particulars of its income within the meaning of Section 271(i)(c) of the Income-tax Act, 1961 '2. The assessee is a registered firm and took out Government contracts. In the year in question, he took out a contract for building a road from Rihand to Singhrauli. A return showing the net income of Rs. 24,814 was filed, which was 1.5% of the contract money received which were to the tune of Rs. 20,46,978. On the 20th February, 1968, counsel for the assessee appeared before the ITO, and discussed the case, and agreed that a net rate of 6.5% be applied to those payments received in each of the years relevant to the assessment years 1964-65 to 1967-68. A revised return was also filed for these yea...
Tag this Judgment!Omvik Electronics Private Ltd. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-25-1979
Reported in: [1983]54STC260(All)
C.S.P. Singh, J.1. The assessee manufactures fused collars and shoulder straps. The method of manufacturing these articles was that pieces of different sizes are cut from buckram cloth and from ordinary cloth. These are fused together and thereafter eyes were cut at two ends so that buttons could be used. The collars prepared by this process were used for being stitched into shirts and bush-shirts. The assessee moved an application before the Commissioner of Sales Tax asking for decision as to whether tax was payable on these articles.2. By Notification No. ST-4064/X-960(4)-58 dated 25th November, 1958, the Government of Uttar Pradesh in exercise of powers under Section 4(1) of the act directed that certain commodities shall be exempt unconditional, from the payment of tax under the U.P. Sales Tax Act. Item 3 of this notification which is relevant for this controversy is in the following terms :-3. Textiles of the following varieties manufactured on powerlooms, excluding durries, carpe...
Tag this Judgment!Commissioner of Income-tax Vs. U.P. Hotel-restaurant Ltd.
Court: Allahabad
Decided on: Sep-24-1979
Reported in: [1980]123ITR626(All)
C.S.P. Singh, J. 1. The reference relates to the assessment years 1968-69 and 1969-70. It has been at the instance of both the assessee and the department. The questions referred at the instance of the parties are :At the instance of the Commissioner for A.Y. 1968-69.' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the conference hall was a building which was being used by the assessee as a hotel within the meaning of Section 32(1)(v) of the I.T. Act ? 2. Whether, on the facts arid in the circumstances of the case, the Tribunal was correct in holding that half of the profits of the current year were liable to be added while computing the capital of the assessee for working out the relief due to it under Section 84 of the Income-tax Act for assessment year 1967-68 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the loan of Rs. 23,74,000 taken by the assessee from the Indust...
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