Allahabad Court March 1982 Judgments
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Commissioner of Income-tax Vs. Hari Raj Swarup and Sons
Court: Allahabad
Decided on: Mar-16-1982
Reported in: (1982)29CTR(All)276; [1982]138ITR462(All); [1982]10TAXMAN201(All)
1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereafter referred to as ' the Act '). The assessment year involved is 1950-51 the previous year being the financial year 1949-50. At the instance of the Commissioner of Inome-tax, Meerut, the Income-tax Appellate Tribunal, Delhi Bench-E (hereafter referred to as 'the Tribunal'), has referred the following questions for our opinion :' (1) Whether the Appellate Tribunal was legally correct in its view that the reassessment made on March 28, 1970, for the assessment year 1950-51 in pursuance of Section 147(a) of the Income-tax Act, 1961, constituted a mistake apparent from record which could be rectified under Section 154 of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the order under Section 154 for the assessment year 1950-51 passed by the Income-tax Officer ' 2. The facts found by the Tribunal, stated in brief are that the ...
Commissioner, Sales Tax Vs. Chhotoo Ram Hukum Chand
Court: Allahabad
Decided on: Mar-16-1982
Reported in: [1983]52STC414(All)
V.K. Mehrotra, J. 1. The sole question for determination in this revision by the Commissioner of Sales Tax under the U.P. Sales Tax Act is whether the view taken by the Sales Tax Tribunal, Kanpur, that no tax was payable by the dealer, opposite party, in this Court, on sale of pulses worth Rs. 45,636.87 purchased by him from some registered dealers on behalf of ex-U. P. principals was sound.2. The Tribunal, as is clear from its order dated 18th March, 1981, was called upon to determine the question of the dealer's liability to purchase tax upon the aforesaid turnover alone. It noticed in its judgment the case of the dealer that pulses worth the amount aforesaid had been purchased for ex-U. P. dealers and as such, were not liable to tax in his hands. The Tribunal took note of the decision rendered by this Court in Commissioner of Sales Tax v. Hanuman Trading Co. [1979] 43 STC 408 ; 1979 UPTC- 809, wherein this Court had taken the view that where orders were placed by ex-U.P. principals ...
Thagga Mallah Vs. Badri Singh and anr.
Court: Allahabad
Decided on: Mar-15-1982
Reported in: AIR1982All432
S.D. Agarwal, J. 1. The present second appeal has come up before this Bench because of a reference having been made by a learned single Judge of this court. 2. The plaintiff appellant, Thagga Mallah, had purchased plot No. 1658 and used its northern portion for cultivation and the southern portion as sahan land. The south eastern corner of the said plot was given to one Ram Janam for constructing a house. South east to Ram Janam's house is situate a Well in plot No. 1659. 3. Suit No. 1/8/17 of 1963, was filed by the respondents Badri Singh and Vijay Bahadur Singh for recovery of a sum of Rs. 484 for compensation caused by the destruction of their crops, as the nali which, passed through the sahan of Thagga Mallah, had been stopped by him. This suit had been filed in the Nyaya panchayat, NawaK. The suit was, ultimately, compromised between the parties. By virtue of the said compromise, the respondents were given a right to flow water over the land of the plaintiff-appellant. This compro...
Gulam Rasool and anr. Vs. Mst. Noor Jahan and ors.
Court: Allahabad
Decided on: Mar-15-1982
Reported in: AIR1982All511
K.M. Dayal, J. 1. The present second appeal has been filed by the defendants. One Gulam Habib Saudaghar was the owner of the property in dispute. His wife was Smt. Suqgrabi. He executed a gift-deed in the year 1934 creating a Waqf Al-al-aulad in favour of his sons Gtriam Hussain, Gulam Basool and Gulam Nabi and daughter Smt. Kudrat Ilahi. He also provided that he would be the first mutwalli and thereafter his wife would be mutwalli and then his sonGulam Hussain and thereafter Gulam Rasool and then Gulam Nabi. The income was to be distributed according to Shariat. It was further provided that every heir of the settlor was entitled to be benefited by the waqf and so the heirs of descendants. In case there was no one left in the family the income would go to a mosque. The suit was filed by the heirs of Gulam Hussain, the eldest son. It was alleged that Gulam Hussain had died in lifetime of settlor. Gulam Rasool and Mst. Sughrabi widow of Gulam Habib were appropriating the entire income of...
State of U.P. Vs. Misri Lal and ors.
Court: Allahabad
Decided on: Mar-15-1982
Reported in: 1982CriLJ1420
P.N. Goel, J. 1. Both these appeals are directed against the order dated 2-2-1976 passed by the Ist Additional Sessions Judge, Etawah in S. T. No. A 234 of 1975. Misri Lal, Mahesh Chand, Sadhu Singh and Lalloo Singh were convicted under Section 304, Part II I.P.C. and given benefit of Section 4 of the U.P. First Offenders Probation Act in view of the provisions of Section 361 of the Criminal P. C, 1973.2. The occurrence took place on 7-11-1972 at about 1 P. M. within the limits of Nagla Bhawan, hamlet of Pali Khurd, police station Bhartana, District Etawah some cattle belonging to Misri Lal, Mahesh Chand, Sadhu Singh, sons of Jahar Singh. D. W. 4 and Lalloo Singh, son of Johari Singh, residents of Nagla Ajai, hamlet of village. Bhanpur, police station Bhartana, district Etawah, were grazing the Laha field of Man Singh, uncle of Amar Singh, P. W. 2, native of Pali Khurd. Man Singh and Amar Singh were harvesting bajra crop from their field just to the north of the field having Laha. On s...
Hemant Apartments Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Mar-06-1982
Reported in: (1982)1ITD624(All.)
1. These two appeals filed by the assessee against the orders of the AAC, Range I, Kanpur, relating to the assessment year 1977-78 for the sake of convenience are disposed of by a consolidated order.2. Smt. Pushpa Rani Garg, Shri Ashok Kumar Garg and Hemant Brothers (P.) Ltd. executed a partnership deed with effect from 15-7-1975, whereby Smt. Pushpa Rani Garg and Shri Ashok Kumar Garg contributed plots of land of the value of Is. 20,000 and Rs. 55,000, respectively, while Hemant Brothers (P.) Ltd. promised to contribute Rs. 55, 000 in cash as and when required. The ITO, however, found that no business of any kind was done, there was no mutation of any plot of land in favour of the firm and there was also no contribution in cash by Hemant Brothers (P.) Ltd. It was further found by the ITO that the firm came to an end on 6-1-1976 and, therefore, did not exist during the previous year relevant to the assessment year 1977-78. The ITO was not convinced with the assessee's reply that since...
Shambhoo Vs. Ramdeo and ors.
Court: Allahabad
Decided on: Mar-05-1982
Reported in: AIR1982All508
R.D. Deo Sharma, J. 1. This is a defendant's appeal against the judgment and decree dated 9-7-1977 passed by the learned District Judge Sultanpur whereby he dismissed the defendant's appeal and confirmed the decree passed by the trial court decreeing the plaintiff's suit with costs. Plaintiffs-respondents 1 and 2 are the sons of defendant-respondent 3. The defendant appellant who is a stranger to the family purchased the house in dispute from the plaintiffs' father through a sale deed. The plaintiffs came with the allegations that they together with their father Badri Prasad and uncles Mathura Prasad and Kedar Nath were living as members of the joint Hindu family having Gayadin, their grand-father, as the common ancestor. The house which is now in dispute and is detailed at the foot of the plaint was purchased by Gayadin and his three sons from the joint family funds although the sale deed was executed in favour of the three sons of Gayadin. The plaintiffs therefore, claimed to be copa...
income-tax Appellate Tribunal Vs. B. Hill and Co. (P.) Ltd.
Court: Allahabad
Decided on: Mar-05-1982
Reported in: (1982)29CTR(All)301; [1983]142ITR185(All)
Satish Chandra, C.J. 1. The Income-tax Appellate Tribunal has submitted this statement of the case and has referred several questions of law for our opinion at the instance of the assessee as well as the Revenue. The reference relates to six assessment years from 1964-65 to 1969-70. 2. The assessee is a private limited company. It is a hundred per cent, subsidiary of a foreign company, namely. Orient Carpet . The latter is a company incorporated in England. 3. The assessee-company carries on the business of manufacture and sale of carpets. Almost its entire production of carpets is exported out of India. 4. We shall first take up the question of tax concession and higher rebate on super-tax. 5. It appears that in order to earn more foreign exchange the Govt. of India introduced incentives for encouraging export. One incentive was that the exporters will get import licences for certain items so that they can recoup their losses, if any, which they may have incurred in their export busin...
Bithal Das Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Mar-05-1982
Reported in: (1982)29CTR(All)288; [1983]141ITR228(All); [1982]10TAXMAN51(All)
Rastogi, J.1. At the instance of the assessee, Sri Bithal Das, an HUF, and as directed by this court, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, hereafter referred to as 'the Tribunal', has drawn up a statement of the case and referred the following two questions for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding the taxability of arrears of rent ? 2. Whether, on the facts and in the circumstances of the case, the arrears of rent could legally be included in the total wealth on the basis of accrual when the assessee is following the cash system of accounting ?' 2. The facts stated in brief are that for the assessment years 1969-70 to 1971-72, the assessee had returned its total wealth at Rs. 10,58,100, Rs. 10,58,100 and Rs. 9,48,400, respectively. This did not include arrears of rent in respect of a house property situated at Calcutta and which had been in the tenan...
Addl. Commissioner of Income-tax Vs. Madan Lal Ahuja
Court: Allahabad
Decided on: Mar-05-1982
Reported in: [1982]136ITR640(All)
K.N. Seth, J. 1. At the instance of the department, the Income-tax Appellate Tribunal, Allahabad Bench, has referred the following question for the opinion of this court: 'Whether, on the facts and in the circumstances of the case, the capital gains ought to have been computed on the basis of transactionsspread over a period of 27 years in question or on the basis of transactions occurring in each assessment year ?' 2. The assessee is an HUF. It was following two different accounting years, i.e., the calendar year for business and the financial year for property. The proceedings relate to the assessment year 1969-70. The dispute relates only to the capital gains in respect of sale of land at Amritsar. 3. The assessee purchased land measuring 28,278 square yards during the period 1942-1947 for a sum of Rs. 1,66,273. A sum of Rs. 81,000 was spent on improvement raising the total cost of land to Rs. 2,47,723. The assessee showed a capital gain of Rs. 30 only in the return of income for th...
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