Allahabad Court July 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.
Shiv NaraIn Agarwal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-07-1980
Reported in: (1980)19CTR(All)314; [1983]139ITR999(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal has referred the following questions of law for opinion of this court:'1. Whether on a true construction of the memorandum dated January 2, 1963, the Tribunal could on the facts and in the circumstancesof the case, legally draw an inference that the business which the assessee carried on as a partner of M/s. Shiv Narain Karmendra Narain was so carried on by him on his own behalf and also on behalf of his wife constituting the sub-partnership between themselves ? 2. Whether the Tribunal was right in law in holding that even in the case of sub-partnership between the husband and the wife from the main partnership, the provisions of Section 64(1) of the I.T. Act, 1961, are applicable ?' The assessment years involved in this reference are 1966-67, 1967-68, 1968-69 and 1969-70, the relevant previous years ending on December 31, 1965, December 31, 1966, December 31, 1967 and December 31, 1968, respectively. Lala Prag Narain Agarwal constit...
Smt. Vindoor Bai Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Jul-07-1980
Reported in: (1981)20CTR(All)175; [1981]132ITR421(All)
C.S.P. Singh, J.1. The Tribunal has referred the following questions for our opinion:'1. Whether, on the facts and in the circumstances of the case, the goodwill of the firm could be valued for purposes of estate duty ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the firm stood dissolved on the death of the deceased-partner ? 3. Whether, on the facts and in the circumstances of the case, the method of valuation adopted by the Tribunal for valuing the goodwill of the firm was correct in law ?' 2. The deceased, Nand Lal, died on December 29, 1968, At the time of his death he was a partner in the firm, M/s. Govardhan Das Ahuja, which was carrying on business of contractors and engineers at 122/730, Nandpuri, Shastri Nagar, Kanpur, his share being 12% in the profits and losses of that firm. The Asst. Controller of Estate Duty while computing the value of the estate of the deceased included in it the value of the deceased's share in ...
Commissioner of Income-tax Vs. Radhaswami Satsangh
Court: Allahabad
Decided on: Jul-07-1980
Reported in: (1980)19CTR(All)345; [1981]132ITR647(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the income derived by the Radhaswami Satsang, a religious institution, is entitled to exemption under Sections 11 and 12 of the Income-tax Act, 1961 ?'2. The assessee is the Radhaswami Satsang, Agra. The faith, Radhaswami was founded by one Sri Swami Shiv; Dayal Singh in 1869. According to the tenets of this faith the deity is represented on this earth by a human being who is called the Sant Satguru. The first Sant Satguru was Sri Shiv Dayal Singh, popularly known as ' Swami Ji Maharaj'. The second Sant Satguru (1878-1898) was Rai Bahadur Salig Ramanand ; he is popularly known as 'Hazoor Maharaj '. The third Sant Satguru (1898-1907) was Pandit Brahma Sankar Misra, popularly known as 'Maharaj Sahib'. These first three gurus are regarded as the true exponents of the creed by all the...
Addl. Commissioner of Income-tax Vs. Etawah District Exhibition and Ca ...
Court: Allahabad
Decided on: Jul-07-1980
Reported in: [1981]131ITR461(All)
Rastogi, J. 1. The Income-tax Appellate Tribunal, ' A Bench ', Allahabad, has referred the following questions for the opinion of this court: At the instance of the department:' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee held property under trust within the meaning of Section 11(1)(b) of the Income-tax Act, 1961, and, if so, whether the assessee was entitled to exemption under Section 11(l)(b) of the Act in respect of amounts actually spent on charities as mentioned in its order ' At the instance of the assessee: '(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income of the assessee-association was not exempt under Section 11(1)(a) ? (ii) Whether, on the facts and in the circumstances of the case, holding of agricultural and industrial exhibitions and cattle fair involved an activity for profit within the meaning of Section 2(15) of the Act ' 2. T...
Commissioner of Income-tax Vs. Gupta Brothers
Court: Allahabad
Decided on: Jul-07-1980
Reported in: (1980)19CTR(All)342; [1981]131ITR492(All)
C.S.P. Singh, J.1. The assessee is a firm. The dispute relates to the assessment year 1973-74. Originally this firm consisted of Sri Mata Prasad and Sri Lakhan Lal. These persons were partners in the firm as karta of their HUFs, and had 50% share each. With effect from 1st April, 1972, Sri Pradeep Kumar, a junior member of the family of Sri Mata Prasad; also joined the firm as a partner. This was done by executing a partnership deed on April 24, 1972. Sri Pradeep Kumar did not bring any capital of his own for investment in the firm. The deed recited that Mata Prasad and Lakhan Lal shall continue to be partners on behalf of their respective HUFs having a share of 40% each, and Pradeep Kumar, who was being taken in as a working partner, was given 20% share. The reconstituted firm applied for registration under Section 185 of the Act. The ITO rejected the application following the decision of the Bombay High Court in the decision in Manilal Dharamchand v. CIT : [1970]78ITR96(Bom) . The as...
Commissioner of Income-tax Vs. Gauri Shankar Agrawal
Court: Allahabad
Decided on: Jul-07-1980
Reported in: [1981]131ITR27(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 amount of Rs. 67,337 received by the assessee as agricultural income is exempt in his hands under Section 2(1) of the Income-tax Act, 1961 ?'2. The reference relates to the assessment year 1971-72, the relevant year being the financial year 1970-71. In this year, the assessee received an amount of Rs. 67,337 which was entered in the account books as agricultural income. The circumstances leading to this receipt are these. The assessee is a lawyer by profession, and also owns agricultural land. In 1950, he and his wife, Bhagirathi, took agricultural land in villages, Sandkhera and Berkhera Rajput in Kashipur Tahsil and Nainital District. The leases had been taken out from the zamindars, who owned the land, and were granted for agricultural purposes. The income which is claimed to be agricultural income had accrued from the land situ...
Addl. Commissioner of Income-tax Vs. Glass Miniature Bulb Industries
Court: Allahabad
Decided on: Jul-07-1980
Reported in: (1980)19CTR(All)354; [1981]130ITR41(All)
Rastogi, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961, (hereinafter 'the Act') and the Income-tax Appellate Tribunal, Allahabad Bench, has stated the case on the following question of law;'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the sum of Rs. 60,000 paid to Shri Mohan Lal Vyas represented a trading loss of the assessment year 1964-65 ?'2. M/s. Glass Miniature Bulb Industries, Kanpur, hereafter referred to as 'the assessee', a partnership firm, carried on business in manufacture and sale of miniature bulbs. In its assessment to income-tax for the assessment year 1964-65, the previous year ended on April 30, 1963, the assessee claimed deduction of a sum of Rs. 60,000 as bad debt. The assessee claimed to have advanced this amount to Sri Mohan Lal Vyas between July, 1961, and April, 1962, and the debits were made as under in his account:DateNatureof paymentAmountRs.18-7-1961Cash1,00015-9-1961Throughbank c...
Commissioner of Income-tax Vs. Smt. Jagjit Kaur
Court: Allahabad
Decided on: Jul-07-1980
Reported in: [1980]126ITR540(All)
C.S.P. Singh, J.1. The Income-tax Appellate Tribunal has referred the following question of law far out opinion :'Whether the Tribunal was in law justified in holding that the assessments framed on the assessee were not regular assessments within the meaning of Section 273(b) read with Section 212(3) of the Income-tax Act, 1961, and upholding the order of the Appellate Assistant Commissioner cancelling the penalties under Section 273(b) ?'2. The assessment years involved are 1961-62, 1962-63, 1963-64 and 19.64-65. The assessments in all these years were framed for the first time under Section 147(a) read, with Section 143(3), The assessee had not been assessed prior to the assessment year 1961-62 and had neither filed her estimate of total income for any of those four years, nor paid advance tax as required by Section 213(3), She did not appear before the ITO nor did she file any explanation in respect of the notice served on her to show cause as to why penalty should not be levied und...
Dhampur Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-07-1980
Reported in: [1980]126ITR648(All)
Satish Chandra, C.J.1. M/s. Dhampur Sugar Mills Ltd., the assessee, owns and runs a sugar factory. It woiks seasonally. For the assessment year 1964-65. it worked triple shift for 105 days. It claimed 100% of the normal depreciation allowance for the triple shifts. The ITO allowed extra shift allowance to the extent of 105 to 300 of the normal depreciation allowance. This view was upheld in appeal as well as by the Tribunal in further appeal.2. At the instance of the assessee, the Tribunal referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, and having regard to the second proviso to Rule 5 of the Income-tax Rules, 1962, the Tribunal was right in holding that the extra shift depreciation allowance for double and triple shift working in the case of the assessee-company was to be calculated with reference to the actual number of days on which the extra shifts worked and not at 100% of the normal depreciation all...
Agra Metal Perforators Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jul-07-1980
Reported in: [1981]48STC378(All)
R.R. Rastogi, J.1. This is assessee's revision under Section 11(1) of the U. P. Sales Tax Act relating to the assessment year 1973-74. The assessee deals in perforated iron sheets. His account books and disclosed turnover for the aforesaid year were rejected by the Sales Tax Officer and best judgment assessment was made which was confirmed on appeal except that some reduction was allowed in the net turnover. On further revision the Additional Judge (Revisions), Agra, accepted the accounts. As for rate of tax the Sales Tax Officer treated perforated sheets as mill stores or hardware while the Assistant Commissioner (Judicial) treated them to be an unclassified item and liable to tax as such. The assessee contended before the Additional Judge (Revisions) that perforated sheets sold by him fell in the category of 'iron and steel' as defined in Clause (iv) of Section 14 of the Central Sales Tax Act and after the amendment in the section by amending Act 61 of 1972, which came into effect fr...
- ‹ Prev
- 1
- 2
- 4
- Next ›
- Last »