Allahabad Court October 1982 Judgments
Wealth-tax Officer Vs. Hemlata Shukla/Sarla Shukla
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Oct-30-1982
Reported in: (1983)6ITD750(All.)
1. Since the above appeals involve common contentions and same arguments were advanced by the counsel in both the cases, they are disposed of by this consolidated order for the sake of convenience.2. The first common contention relates to the valuation of Birhana Road (Kanpur) property. There is no dispute that in this property both the above assessees held equal shares. The WTO valued it on rental method.He found that the assessees themselves had applied a multiple of 20 in the assessment years 1973-74 and subsequent years. He applied the same multiple to all the years under appeal. On this basis, he valued the share of each assessee in this property at Rs. 1,08,600 for the assessment years 1970-71 to 1973-74. For the subsequent assessment years, he adopted the value of Rs. 1,66,000 as declared by each of the assessee' s in their respective returns.3. Both the assessees appealed to the AAC. The leading order was passed by the latter in the case of Smt. Hemlata Shukla, which was follo...
Tag this Judgment!income-tax Officer Vs. Jag Mohan Gupta
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Oct-22-1982
Reported in: (1983)3ITD1(All.)
1. As both the parties as well as the Bench before which this appeal had come up for hearing on an earlier occasion, felt that there were, prima facie, conflicting orders of the Gauhati Bench Camp at Allahabad in the case of Man Mohan Gupta [IT Appeal No. 1062 (All.) of 1980 dated 24-1-1981] and of the 'A' Bench Allahabad in the case of Pankaj Gupta [IT Appeal No. 799 (All.) of 1980 dated 24-10-1981] on the point involved in the present appeal, the matter was referred to the President, Appellate Tribunal, with a request to constitute a Special Bench to resolve the conflict. Under Section 255(3) of the Income tax Act, 1961 ('the Act'), the President has constituted the present Bench to hear the appeal.2. The issue involved in the appeal is: Whether the order of the ITO amending the assessment of the partner consequent to granting of Regis tration to a firm in an appeal, is an order under Section 154(3), read with Section 155(1), of the Act or an order under Section 267 of the Act and w...
Tag this Judgment!Punjab Singh and ors. Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Oct-22-1982
Reported in: 1983CriLJ205
Gopi Nath, J.1. These are applications under Section 407 of the Code of Criminal Procedure for transfer of Sessions trials from the court of one Additional Sessions Judge to that of another Additional Sessions Judge on the ground that the Judge to whose court transfer is sought had heard it in part. The applications raise a common question as regards hearing of part-heard Sessions cases, and have been referred to a Division Bench as a large number of such cases are pending in this Court involving that question. These transfer applications shall accordingly be disposed of by a common judgment.2. The question for decision is whether a Sessions trial commenced by an Additional Sessions Judge who continues to be Additional Sessions Judge In the same Sessions Division but whose designation has changed, should be concluded by him or by another Additional Sessions Judge who has been conferred the designation earlier possessed by the Additional Sessions Judge who had commenced the trial.3. In ...
Tag this Judgment!Commissioner of Income-tax Vs. Asharfi Lal Gupta
Court: Allahabad
Decided on: Oct-21-1982
Reported in: (1983)36CTR(All)88; [1983]142ITR765(All); [1983]13TAXMAN467(All)
K.C. Agrawal, J. 1. These two appeals under Section 269H of the I.T. Act have been preferred by the Commissioner of Income-tax, Kanpur, against the judgment of the Income-tax Appellate Tribunal, dated 20th January, 1975, setting aside the acquisition of house No 112/331-332, Swarupnagar, Kanpur, and the plot measuring 347 sq. yards. This property, which belonged to one Om Prakash Gupta, was sold under two sale deeds dated 23rd July, 1973, to Asharfi Lal Gupta and his wife, Smt. Phoolmati, for Rs. 30,000 each. It consisted of a double storeyed building and a plot measuring 347 sq. yds.2. The Sub-Registrar sent an information in Form No. 37G of the I.T. Rules in respect of this property to the departmental authorities Upon the receipt of this report by the competent authority, the ITO was asked to make an enquiry on the spot. After making enquiry, he estimated the market value of this property as on the date of transfer to be Rs. 48,000. The competent authority, thereafter, referred the ...
Tag this Judgment!Ramji Vs. State of U.P.
Court: Allahabad
Decided on: Oct-21-1982
Reported in: 1983CriLJ190
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Section 7/16 of the Prevention of Food Adulteration Act and sentenced to 6 months' R.I., and a fine of Rs. 1000/- In default, he is directed to undergo further 3 months' R.I, His conviction and sentence have been maintained in appeal by the Addl. Sessions Judge, Varanasi, hence this revision.2. It appears that a sample of mixed buffalo and cow milk was purchased by the Food Inspector from the applicant on 6th December, 1079 in accordance with the formalities provided by law. One of the sample bottles was sent for analysis to the Public Analyst, whose report dated 8-1-1980 disclosed that it was deficient in non-fatty solids by 6 per cent. After obtaining the requisite sanction a complaint was filed against the accused on 27th December, 1980, A copy of the report of the Public Analyst and the intimation as required under Section 3(2) of the P. F. A. Act was sent to the accused on 29th January, 1981. The applicant pleaded not g...
Tag this Judgment!State of U.P. Vs. Deg Raj Singh and ors.
Court: Allahabad
Decided on: Oct-21-1982
Reported in: 1983CriLJ866
N.N. Sharma, J.1. These proceedings were initiated against the contemners on the reference made by Sri S.P Srivastava, learned Chief Judicial Magistrate, jalaun at Oral dated 25-9-1980.2. It appears that on 28th July, 1980 the said Magistrate was recording statement of PW 1 Sri Girja Shankar Misra in Criminal Case No. 574 of 1980, State v. Ashok Kumar, under Section 354 of the T. P. C, in his court room at about 0.15 p.m., his attention was attracted by some police personnel who intruded in the dock of his court room and he found two accused being dragged from the dock forcibly out of the court room. He was informed that the two persons in the dock had arrived there to surrender in court in State v. Narendra Singh and Ors. under Section 302 of the I.P.C. of police station Kotwali, district Oral. The Magistrate on query learnt from the clerk of Sri Anand Swarup Yadav, a practising advocate of his court that the two dragged out per-sons were Surendra Singh and Ramesh Singh who were there...
Tag this Judgment!Ravi Shanker Vs. Siyaram and ors.
Court: Allahabad
Decided on: Oct-19-1982
Reported in: 1983CriLJ478
ORDERM. Wahajuddin, J.1. The applicant has come forward with a prayer t0 quash the proceedings in Case No. 1 of 1979, Siya Ram and others v. Ravi Shanker, under Section 133. Cr. P.C. pending in the Court of Sub-Divisional Magistrate, Orai,2. It would appear that proceedings were initiated on the application of opposite parties l to 4, maintaining that the land involved is a drain and the applicant has obstructed the same. The applicant filed a written statement. That written statement has been annexed with the counter-affidavit. In para 15 of the affidavit, filed in support of the application, it was alleged that the Magistrate without having any resort to procedure contemplated under Section 137, Cr. P.C., started enquiry under Section 138, Cr. P.C. In reply to the same, as per para 15 of the counter-affidavit, it was stated that since there was no denial of existence of public right by the applicant, the learned Magistrate was right and justified in straightway proceeding under Secti...
Tag this Judgment!Controller of Estate Duty Vs. Smt. Sheila Prasad (Accountable Person f ...
Court: Allahabad
Decided on: Oct-15-1982
Reported in: (1983)35CTR(All)328; [1983]143ITR458(All); [1983]12TAXMAN339(All)
Seth, J.1. These two references made by the Appellate Tribunal in connection with the proceedings for the assessment of estate duty payable by the accountable person, Smt. Sheila Prasad, can be conveniently dealt with and disposed of by a common judgment. 2. The facts, in so far as are material for these two references, are that one Col. Ajit Prasad died on 1st September, 1971 and Smt. Sheila Prasad is his widow and the accountable person. In the account furnished it was claimed that, among other properties, orchard (6'75 acres) and land (2.34 acres) were properties of an HUF. The coparcenary interest of the deceased in the HUF properties was shown as 1/6. However, the Asst. Controller found that the contention of the accountable person, that the orchard and the land were HUF property, was not corroborated from the land records as the names of Yatish Prasad and Col. Ajit Prasad alone were mentioned as owners. Accordingly, he held that the deceased had a half share in this property. On ...
Tag this Judgment!B.K. Gupta Khandsari Sugar Mills Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-15-1982
Reported in: 1983(13)ELT889(All)
B.N. Sapru, J.1. The petitioner runs a Khandsari Sugar Factory in village Guniyapur, district Bijnor. He made an application as provided under Rule 92E of the Central Excise Rules (hereinafter referred to as the Rules) to avail of the special procedure. The application was allowed. On 6th July, 1976 the Preventive Officers of the Central Excise Division, Moradabad inspected petitioner's factory premises and found that one extra centrifugal of size 22.8X45.6 cm. is addition to one declared centrifugal of size 22.8 x 45.5 cm which was duly entered in L4 licence and was found sealed with cealing slip No. 4761, was also installed in the said factory and was working without declaration and without deposit of compounded levy as required by Rules 92B and 92C of the Rules. Freshly manufactured Khandsari sugar was found lying by the side of the unauthorised centrifugal. Statements of some men working in the factory were recorded. The entire Khandsari sugar so recovered was weighed and it was fo...
Tag this Judgment!Smt. Sheila Prasad Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Oct-14-1982
Reported in: (1983)33CTR(All)224; [1983]142ITR315(All)
H.N. Seth, J. 1. At the instance of the accountable person, Smt. Sheila Prasad, the Income-tax Appellate Tribunal, Allahabad, has made thisreference soliciting the opinion of this court on the following question of law : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that a sum of Rs. 28,574 refunded by the Income-tax Department to the widow of the deceased several years after the death of the deceased was the estate of the deceased passing on his death to the accountable person in terms of Section 5(1) of the Estate Duty Act, 1953 ?' 2. The facts in so far as they are material for the purpose of this reference application are that Col. Ajit Prasad secured his premature retirement from Army in February, 1970 ; he got his pension commuted for a sum of Rs. 54,452. Out of this amount, Col. Ajit Prasad was paid only a sum of Rs. 33,714, because the remaining amount of Rs. 20,708 was retained and made over to the Income-ta...
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