Allahabad Court November 1982 Judgments
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Commissioner of Income-tax Vs. Ramchand and Sons Sugar Mills (P.) Ltd.
Court: Allahabad
Decided on: Nov-04-1982
Reported in: (1983)34CTR(All)72; [1984]145ITR588(All); [1983]12TAXMAN345(All)
H.N. Seth, J.1. At the instance of the Commissioner of Income-tax, the Appellate Tribunal, Allahabad, has, in connection with the case of the assessee, M/s. Ra me hand and Sons Sugar Mills (P.) Ltd., Barabanki, for the assessment years 1955-56 to 1961-62 stated the case and referred the following two questions of law for the opinion of this court :'(1) Whether the Tribunal was justified in holding that the penal interest and difference between the depreciation claimed and depreciation allowed should be taken into consideration for judging the smallness of the profit for the assessment years 1957-58 to 1961-62 ? (2) Whether the Tribunal was justified in directing the deduction of the difference between the depreciation claimed and depreciation allowed out of the undistributed balance of the total income of the previous years for the purposes of calculating the additional super-tax payable under Section 23A(1) for the assessment years 1955-56 and 1956-57?' Briefly stated the facts giving...
Commissioner of Income-tax Vs. J.K. Synthetics Ltd.
Court: Allahabad
Decided on: Nov-04-1982
Reported in: (1983)33CTR(All)221; [1983]143ITR771(All); [1983]14TAXMAN72(All)
H.N. Seth, J.1. In respect of assessee's assessment for the year 1967-68, the Income-tax Appellate Tribunal, Allahabad, has, at the instance of the Commissioner of Income-tax, stated the case and referred the following question for the opinion of this court:' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in holding that a provision of Rs. 16,00,876 towards excise duty liability was an admissible deduction during the year under consideration '2. Briefly stated the facts giving rise to the present reference are that for the assessment year 1967-68, the accounting period of the assessee ended on 30th June, 1966. The assessee which was a public limited company and which carried on the business of manufacture and sale of synthetic materials had made a provision of Rs. 16,00,876 for payment of excise duty on polymer chips. It, however, disputed the liability for payment of this duty in a writ petition filed before the Delh...
Mohammad Salim (In Jail) Vs. Adhikshak, Janpad Karagar Pauri and ors.
Court: Allahabad
Decided on: Nov-04-1982
Reported in: 1983CriLJ548
ORDER1. This is a petition for the issue of a writ of habeas corpus.2. The petitioner is detained in District Jail, Pauri (Garhwal) under the order of the District Magistrate, Moradabad dated 2-7-1982 under Section 3(2) of the National Security Act, 1980 (hereinafter referred to as the Act).3. The order of detention was served on the petitioner in the jail at Pauri on 3-7-1982 and the grounds of detention were served on him on 5-7-1982. The petitioner made his representation against the order of detention on 9-7-1982 to the Home Secretary to the Government of Uttar Pradesh through the Superintendent, District Jail, Pauri. A second representation was sent by the father of the petitioner on 12-7-1982. The detention of the petitioner was approved by the State Government on 10-7-1982 and the approval of the State Government was communicated to the petitioner on 12-7-1982. The State Government reported the approval of the order of the District Magistrate and also sent the grounds of detenti...
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