Allahabad Court March 1980 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.
Manohar Lal Vs. Valerior (Cawnpore) Pvt. Ltd. and anr.
Court: Allahabad
Decided on: Mar-05-1980
Reported in: AIR1980All327
ORDERGopi Nath, J.1. This revision is directed against an order passed by the District Judge, Kanpur dated 15-9-1977 refusing to recall a witness for purposes of further cross-examination. The application (No. 105 C-2) which was moved for that purpose by the defendant-applicant was dismissed by the impugned order.2. A preliminary objection has been raised that the revision is not maintainable as the order does not amount to deciding any case. Learned counsel for the applicant contended that in view of the amendment made to Section 115 of the Civil P.C. by Section 43 of the Civil P.C. Amendment Act 1976, hereinafter referred to as 'the Amendment Act', the revision is maintainable. Section 115 of the Civil P.C. reads as follows :--'115. Revision--(1) The High Court may call for the record of any case which has been decided by any Court subordinate to such High Court and in which no appeal lies thereto, and if such subordinate Court appears-- (a) to have exercised a jurisdiction not veste...
Commissioner of Wealth-tax Vs. Smt. Preetilata Devi
Court: Allahabad
Decided on: Mar-05-1980
Reported in: (1980)17CTR(All)69; [1980]123ITR382(All); [1980]3TAXMAN586(All)
Satish Chandra, C.J. 1. It appears that some agricultural land belonging to the assessee was acquired by the State Govt. under the Land Acquisition Act. The relevant notification was issued on 7th December, 1961, and the Govt. took possession on 7th March, 1962. The assessee claimed compensation. The Land Acquisition Officer by an order dated 9th May, 1963, determined the compensation payable at Rs. 98,430. The assessee applied for a reference. The learned Civil & Sessions Judge on 29th September, 1964, determined the compensation payable at Rs. 2,92,690 in addition to the amount already awarded by the Land Acquisition Officer, viz., Rs. 98,430. On 28th February, 1968, the assessee filed her returns under the W.T. Act for the assessment years 1964-65, 1965-66 and 1966-67. In all the three returns she showed the value of the asset which was represented by the compensation awarded to her at Rs. 98,430. The WTO rejected the returned amount holding that the correct value of the asset was R...
- ‹ Prev
- 1
- 2
- Next ›