Allahabad Court February 1982 Judgments
Nanak Chandra Laxman Das Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-10-1982
Reported in: (1982)28CTR(All)280; [1983]140ITR151(All); [1982]9TAXMAN252(All)
Rastogi, J.1. M/s. Nanak Chandra Laxman Das, Allahabad, a registered firm, hereinafter referred to as 'the assessee' carried on business in the manufacture and sale of bricks. For the assessment year 1963-64, the relevant accounting period being October 26, 1961 to October 31, 1962, the assessee disclosed a net profit of Rs. 27,030 on sales and cartage receipts amounting to Rs. 2,23,399. The ITO did not accept the disclosed profit and, applying a net profit rate of 17 1/2 per cent. on the total receipts, estimated it at Rs. 2,30,000. Ultimately, the Appellate Tribunal sustained the net profit at Rs. 34,500.2. The ITO further found that during the relevant previous years the assessee had taken some hundi loans. One such creditor was M/s. Jethanand Madan Das, r/o-4/1, Madan Street, Calcutta, and a loan of Rs. 17,000 was shown to have been taken from him on September 5, 1962. On the same date there was a loan of Rs. 25,000 taken from M/s. Amar Mal Mool Chandra, whose residence was the sam...
Tag this Judgment!Commissioner of Income-tax Vs. Shankar Cold Storage
Court: Allahabad
Decided on: Feb-09-1982
Reported in: (1982)28CTR(All)277; [1982]138ITR286(All); [1982]9TAXMAN253(All)
Rastogi, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the I.T.A.T. was justified in holding that it is not a case of 'reconstruction'of a business already in existence and that the assessee is entitled to deduction under Section 80J of the Income-tax Act, 1961 ?'2. The facts giving rise to this reference, briefly stated, are that the respondent-assessee had purchased a cold storage plant which business was being run under the name and style of M/s. Shankar Industries, Faizabad Road, Lucknow, on February 1, 1970. The purchase price was Rs. 1,44,647, the details of which were as under :Rs.1.Land6,0002.Building69,3473.Machinery69,300 Rs. 1,44,6473. After purchasing this cold storage plant, the assessee started its reconstruction from September 1, 1970. The cost of the new construction came to Rs. 2,00,421, excluding the cost of land. Some material of the...
Tag this Judgment!Smt. Kiran Bala Asthana and anr. Vs. Bhaire Prasad Srivastava
Court: Allahabad
Decided on: Feb-08-1982
Reported in: AIR1982All242
Deoki Nandan, J.1. This is a wife's first appeal from a decree dissolving her marriage with the respondent husband by a decree of divorce under the Hindu Marriage Act on the ground that the appellant has been incurably of unsound mind within the meaning of Clause (iii) of Sub-section (1) of Section 13 of the Act.2. The respondent husband was the petitioner in the court below. He had claimed the relief of declaration that the marriage between the parties was null and void and had claimed the relief of dissolution of the marriage in the alternative. The trial court has also recorded the finding that the consent of the husband to the marriage was obtained by fraud, inasmuch as he was not apprisedof the fact that a former marriage of the appellant had been declared to be a nullity on the ground that the appellant was of unsound mind at the time of that marriage. Indeed, on that finding, the respondent husband was entitled to an annulment of the marriage by a decree of nullity under Section...
Tag this Judgment!Durga Associates, Raipur Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Feb-08-1982
Reported in: AIR1982All490
K.S. Varma, J. 1. In order to appreciate the controversy giving rise to these petitions certain facts will have to be stated in some detail. The State of U. P. through opposite party No. 2 invited tenders for collection of Sal Seeds from 14 Forest Divisions of U. P. enumerated in tender notice, Annexure 1 to the writ petition. In pursuance of the tender notice, the petitioners submitted their tender for several Divisions within the time fixed i.e. 20th April, 1981. The date of the opening of the tender was 21st April, 1981. On that date the tenders could not be opened as this Court passed an order in Writ Petn. No. 1838 of 1981, Hind Trading Company v. State of U. P. and in Writ Petn. No. 1897 of 1981, Oudh Sugar Mills Ltd. v. State of U. P. (reported in 1982 All U 572), staying the reopening of the tenders by the State of U. P. By a subsequent order dated 27-4-1981 this Court clarified the said order and allowed the opening of the tenders. The order, however, provided that until furth...
Tag this Judgment!Shyam Nath and ors. Vs. Durga Prasad Etc.
Court: Allahabad
Decided on: Feb-04-1982
Reported in: AIR1982All474
K.M. Dayal, J.1. These two appeals have been filed by the defendants.2. Suits for possession and injunction in respect of two separate portions of a house have been decreed against them by both the Courts below.3. Suit No. 349 of 1965 was filed by Durga Prasad for possession of the house, removal of construction and for an injunction restraining the defendants from interfering in plaintiff's possession and from making any constructions over the open land Suit No. 350 of 1965 was filed by Beni himself alleging that he was the owner of the entire house. He had transferred the northern portion to Ramji and in his turn Ramji transferred the same to Durga Prasad. Beni Madho continued to be the owner of the remaining portion Kha-Ga-Gha-Cha. It was alleged that the defendant No. 1 was the Chairman of the Chuaar Municipal Board and was an influential person of the locality and he was real brother of the other defendants.The defendants forcibly occupied the portion sold to Durga Prasad and forc...
Tag this Judgment!New India Assurance Company Vs. Mannu Lal and ors.
Court: Allahabad
Decided on: Feb-04-1982
Reported in: [1984]56CompCas472(All)
Mithal, J.1. This first appeal from order, on behalf of the New India Assurance Company, is directed against an award of the Claims Tribunal awarding a sum of Rs. 20,000 by way of compensation in connection with the death of one Raj Kumar, son of Mannu Lal, respondent No. 1, in an accident on September 23, 1974, by Motor Vehicle No. UPU 6578. The said vehicle, admittedly, stood insured against third party risk with the appellant company. The important question that arose for consideration is as to whether the insurance company can assail the findings of the Claims Tribunal as regards the negligence and the amount of compensation awarded to the claimant in view of Section 96(2) of the M.V. Act.2. Sri M.P. Singh, appearing on behalf of the appellant, has submitted that in this case both the owner and the driver of the vehicle have kept away from the proceedings and did not even file a written statement. The insurance company was further handicapped in its defence on account of failure of...
Tag this Judgment!Ganesh Dass Ram Gopal Vs. Inspecting Assistant Commissioner of Income- ...
Court: Allahabad
Decided on: Feb-04-1982
Reported in: (1982)28CTR(All)83; [1983]142ITR101(All); [1982]11TAXMAN150(All)
K.N. Seth, J.1. For the assessment year 1970-71 while finalising the assessment the ITO came to the conclusion that the assessee had concealed particulars of its income. Since the minimum penalty leviable exceeded Rs. 25.000 he referred the case to the IAC under Section 274(2) of the I.T. Act. From the regular assessment the assessee preferred an appeal which was decided partly in its favour. On appeal by the Department, the Income-tax Appellate Tribunal by its order dated July 23, 1976, came to the conclusion that the assessee had suppressed particulars of the income of Rs. 81,000 odd. Thereafter, the petitioner moved an application to the Tribunal under Section 256(1) of the Act.2. In response to the notice issued by the IAC under Section 274(1) the assessee submitted a written explanation. The IAC by his order dated January 24, 1977, imposed a penalty of Rs. 81,000. Against the aforesaid order of the IAC the assessee filed an appeal before the Income-tax Appellate Tribunal, Allahaba...
Tag this Judgment!Geep Industrial Syndicate Limited Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Feb-04-1982
Reported in: 1982(10)ELT857(All)
C.S.P. Singh, J.1. The petitioner, which is a public limited company, manufactures dry cell batteries and torches of various types and sizes. The batteries are subject to ad valorem excise duty under the Central Excises Act. For purposes of determining the excise duty, the petitioner has to submit a price that of torches and batteries for determination of their assessable value on which the excise duty has to be paid. The Assistant Collector or the Superintendent, Central Excise is entitled to approve the price list or modify it by enhancing the assessable value. In the year 1976, the petitioner submitted three price lists on account of the revision of the rate of duty on torches and batteries. The price lists submitted by the petitioner included the cost of packing batteries in card board cartons. It was stated in these price lists that in the'event of batteries being sent in wooden boxes at the request of the customers, extra packing charges were being recovered by the petitioner. Th...
Tag this Judgment!Kamal Brothers and ors. Vs. the State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Feb-04-1982
Reported in: [1983]54STC31(All)
C.S.P. Singh, J.1. These petitions can be disposed of by a common judgment as the facts and the question of law involved are identical. The petitioners in the present petitions are dealers registered under the U. P. Sales Tax Act and also the Central Sales Tax Act. They were assessed to tax under various orders both under the U. P. Act and also under the Central Sales Tax Act. While passing the assessment orders the Sales Tax Officer mentioned the amounts of tax paid by them and created demands for the remainder in cases where a balance was found to be due. The basis on which he mentioned the amount of tax paid were treasury chalans which were purported to have been received by him from the treasury. Subsequently, the Sales Tax Officer discovered that the treasury chalans on the basis of which the petitioners were given credit for tax were not found entered in the treasury records and neither in the register maintained by his office. He accordingly passed rectification orders under Sec...
Tag this Judgment!P.S. Gandhi Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Feb-02-1982
Reported in: (1982)28CTR(All)71; [1983]141ITR105(All); [1982]11TAXMAN114(All)
Rastogi, J.1. In compliance with the direction of this court, the Income-tax Appellate Tribunal, A Bench, Allahabad, has referred the following questions of law to this court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that properties in respect of which leases had expired in 1958 and 1963, and notices had been received to hand over the possession were assets within the meaning of Section 2(e)(v) of the Wealth-tax Act and its value was liable to be included in the net wealth of the assessee ?2. Whether, on a correct interpretation of Section 2(e)(v) and the relevant provisions of Transfer of Property Act, the Tribunal was right in holding that the interest of the applicant in respect of the properties in dispute was for a period of over six years ?3. Whether there was any material before the Tribunal to hold that on the relevant valuation date the property situated at 30A, Mahatma Gandhi Marg, was worth ten times of its annual renta...
Tag this Judgment!- ‹ Prev
- 1
- 2
- 4
- Next ›
- Last »