Allahabad Court October 1982 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.
income-tax Officer Vs. Gopi Chand
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Oct-13-1982
Reported in: (1983)3ITD278(All.)
1. The revenue has preferred this appeal against the order dated 15-12-1977 of the AAC, Range I, Agra ; who allowed the appeal against the order dated 4-11-1976 of the ITO, Mainpuri.2. In this appeal, the revenue has contended that the AAC has erred in law and in facts in holding that the interest income received by the minors from the firm in which they have been admitted to the benefits of the partnership could not be added to the income of the assessee ; that the AAC erred in law and on facts in deleting the addition of Rs. 5,840 made by the ITO to the income of the assessee, representing interest received by the minors from the firm in which they had been admitted to the benefits of partnership and thereby added that the order of the AAC being erroneous in law and facts be set aside and that of the ITO be restored. He relied upon the order of the ITO and the cases reported in L. Ram Narain Garg v. CIT [1965] 55 ITR 435 (All.), Bayang Lal v. CIT [1970] 77 ITR 309 (All.), CIT v. Ruk...
L.H. Sugar Factories Ltd. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Oct-13-1982
Reported in: 1983(12)ELT205(All)
H.N. Seth, J.1. Petitioner M/s. L.H. Sugar Factories Ltd., is a Company registered under the Companies Act and it carries on business of manufacture and sale of sugar at Kashipur, district Nainital. The sugar manufactured by the petitioner attracts Basic and Additional Excise duty under the provisions of Central Excises and Salt Act. In due course, it manufactured and paid excise duty on the sugar manufactured by it during the period May and June, 1973 at the rates specified in the Schedule to the Central Excises and Salt Act.2. On 28-9-1972 the Central Government in exercise of its powers under Sub-rule (1) of Rule 8 of the Central Excises and Salt Act, issued a notification granting certain exemptions in payment of Excise duty on sugar produced by Sugar Factories as incentive Excise rebate on certain conditions. Acting upon the said notification, the petitioner claimed a sum of Rs. 8,73,870/- at the rate of Rs. 30/- per quintal on the excess quantity of 29129 quintals of sugar produc...
Kishan Lal Vs. Inspecting Assistant Commissioner of Income-tax (Acquis ...
Court: Allahabad
Decided on: Oct-12-1982
Reported in: (1983)36CTR(All)86; [1983]142ITR312(All); [1983]15TAXMAN549(All)
H.N. Seth, J.1. By this petition under art, 226 of the Constitution, the petitioner seeks to challenge the validity of the proceedings under Chap. XX-A of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), for the acquisition of the property purchased by him under a sale deed registered on 18th March, 1974. The petitioner claims that the said acquisition proceedings are barred by time. According to him the order of acquisition has been passed without statutory notice to him and as such also the entire proceedings stands vitiated. He contends that he came to know about the acquisition proceedings only when the respondents wanted to take possession of the property in pursuance of the order of acquisition made under Section 269F of the Act. He has accordingly approached this court for relief under Article 226 of the Constitution.2. Section 269D(1) of the Act enables the Competent Authority to initiate proceedings for acquisition under Chap. XX-A of any immovable property referred ...
Commissioner of Income-tax Vs. Narang Dairy Products
Court: Allahabad
Decided on: Oct-12-1982
Reported in: (1983)36CTR(All)92; [1983]142ITR532(All); [1983]12TAXMAN343(All)
H.N. Seth, J.1. The assessee, M/s. Narang Diary Products, Lucknow, were entitled to certain development rebate during the assessment years 1965-66 to 1967-68, which remained unabsorbed. It claimed a set-off of that development rebate in the assessment year 1970-71. The ITO disallowed the claim of the assessee on the ground that it was not entitled to set off the rebate in respect of tbe machinery given by it on hire to M/s. Hindustan Levers Ltd., inasmuch as the said machinery had ceased to be utilized by it for its business purposes. Aggrieved, the assessee went up in appeal before the AAC, who upheld the order of the ITO. In second appeal, the Income-tax Appellate Tribunal found that in the relevant year the assessee had carried on business of sale and it also had income from other sources. It held that even though the assessee had ceased to use the assets exclusively in connection with its own business, the provision of Section 33(2)(ii) continued to be applicable and the assessee w...
Saran Engineering Co. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-11-1982
Reported in: (1983)33CTR(All)230; [1983]143ITR765(All); [1983]12TAXMAN310(All)
K.N. Seth, J.1. The assessee is a limited company engaged in the manufacture and sale of sugar machinery. The original assessment for the assessment year 1964-65 was completed on March 29, 1965. The assessment for the assessment year 1965-66 was made on February 24, 1966. For the assessment year 1964-65, reassessment proceeding wasinitiated under Section 147 of the I.T. Act and completed on December 3, 1968. For the assessment year 1965-66 the Commissioner of Income-tax by his order dated August 23, 1968, passed under Section 264 of the Act allowed a deduction of Rs. 4,800, being income-tax fees paid to M/s. P. L. Tandon & Co. Thereafter, these two assessments were rectified on April 30, 1970, and 17th October, 1968. On 30th December, 1970, the assessee made an application to the ITO under Section 154 claiming relief under Section 80-I on the ground that the assessee manufactured sugar machinery which comes under the head ' Priority industry ''. The ITO rejected the claim on the ground...
Raja Ram Vs. State of U.P.
Court: Allahabad
Decided on: Oct-05-1982
Reported in: 1983CriLJ188
ORDERP.N. Bakshi, J.1. The applicant has been convicted under Sections 7/16 of the Prevention of Food Adulteration Act, and sentenced to 6 months' R.I. and a fine of Rs. 1000/- His conviction and sentence has been maintained in appeal by the Sessions Judge Varanasi. Hence this revision.2. It appears that a sample of mixed Cow and Buffalo milk was taken by the Food Inspector from the applicant, who was selling the same at about mid day on 24th December, 1979. On analysis by the Public Analyst it was found deficient in non-fatty solid contents by 14 per cent. The report of the Public Analyst was received on 28th January, 1980. After obtaining sanction for prosecution a complaint was filed against the accused on 7th May, 1981. On 19th June, 1981, the notice contemplated under Section 13(2) was forwarded to the applicant along with the intimation Ex. Ka. 8, The accused admitted that he was selling milk, sample of which was taken by the Food Inspector against payment. He, however, denied th...
Sidh Nath Iron Traders and anr. Vs. the Sales Tax Officer and anr.
Court: Allahabad
Decided on: Oct-04-1982
Reported in: [1983]54STC127(All)
H.N. Seth, J.1. By this petition under 226 of the Constitution, the petitioners question the validity of the assessment order dated 25th September, 1981, (in respect of the assessment year 1976-77) made under Section 21 of the U.P. Sales Tax Act as also the consequential recovery proceedings.2. As both the parties have filed their counter and rejoinder affidavit, we are proceeding to dispose of this petition at the preliminary stage.3. So far as the petitioners' grievance against the validity of the assessment order passed under Section 21 is concerned, the petitioners have an alternative remedy by way of appeal against that order. As an alternative remedy is available to them in respect of that order, We do not think that this is a fit case for exercise of jurisdiction under Article 226 of the Constitution for going into the validity of that order.4. Coming now to the validity of the recovery proceedings, the contention of the learned counsel for the petitioners is that even though ac...
Dr. N.D. Burman Vs. Indramani Pathak and anr.
Court: Allahabad
Decided on: Oct-04-1982
Reported in: 1983CriLJ215
ORDERM. Wahajuddin, J.1. The petitioner has come forward with a prayer that the proceeding in Criminal Complaint Case No. 541 of 1979 under Section 120B/342 I.P.C. pending in the Court of the Chief Judicial Magistrate, Ballia be quashed.2. It is maintained that apart from the fact that the matter of release from Jail, etc., of any prisoner is handled by the Jailor and not by Superintendent of Jail who is the petitioner, cognizance of the complaint and the offence would not be taken in view of the bars provided by Sections 196 and 197, Cr. P.C. For a proper decision it would be necessary to see the complaint itself to ascertain whether the allegations are such as would attract the provisions contained in Sec-lions 196 and 197, Cr. P.C. A copy of the complaint has been annexed as Annexure I. It recites that opposite party 1 who happened to be complainant was arrested by Kotwali Police on 16-6-1979, under Section 309, I.P.C., and was produced before the Chief Judicial Magistrate, Ballia, ...
Laxmi Kirana Company and ors. Vs. the Collector and ors.
Court: Allahabad
Decided on: Oct-01-1982
Reported in: [1983]54STC202(All)
K.N. Seth, J.1. This petition is directed against the proceedings initiated by the Sales Tax Officer, Jhansi, for recovery of sales tax dues amounting to Rs. 64,370.08 due from M/s. Jhansi Kirana Stores, Bara Bazar, Jhansi, in respect of the assessment years 1967-68 to 1972-73.2. The case set up by the petitioners is that Laxmi Kirana Company is a registered partnership firm of which the partners are : Chandra Kant alias Chotey Lal son of Sri Ram Gopal, Sunder Lal son of Sri Ram Gopal, Smt. Ram Kali Devi wife of Sri Ram Gopal and Smt. Savitri Devi widow of Raghubir, all residents of Mohalla Najhai Bazar, Jhansi. It has been asserted that they had nothing to do with the firm Jhansi Kirana Stores though they had purchased some goods of M/s. Jhansi Kirana Stores for Rs. 9,100 but were not the transferees of the business of that firm. The Collector, Jhansi, issued a recovery certificate which was forwarded to the Tehsildar, Jhansi. The citation was in the name of Sri Chandra Kant alias Cho...
- ‹ Prev
- 1
- Next ›