Allahabad Court April 1982 Judgments
Sir Shadilal Sugar and General Mills Ltd. Vs. Commissioner of Income-t ...
Court: Allahabad
Decided on: Apr-30-1982
Reported in: (1982)30CTR(All)257; [1983]141ITR664(All); [1982]10TAXMAN311(All)
Rastogt, J. 1. The Income-tax Appellate Tribunal, Delhi Bench-E, (hereinafter 'the Tribunal'), has, in compliance with a direction given by this court on the assessee's application under Section 66(2) of the Indian I.T. Act, 1922, referred the following question for the opinion of this court :'Whether the finding of the Tribunal that an amount of Rs. 1,42,706 had not been incurred for loading and unloading is vitiated on account of the fact that it is based on unwarranted assumptions, and on inadmissible evidence and failure to consider relevant material ' 2. The facts briefly stated are these. The assessee, Sir Shadilal Sugar and General Mills Ltd., Mansurpur, is a limited company and is engaged in the manufacture and sale of sugar. For the assessment year 1961-62, the accounting period ending June 30, 1960, in its assessment to income-tax the assessee claimed an expenditure of Rs. 1,60,67,168 under the head 'Raw materials consumption account'. This amount included a sum of Rs. 3,02,0...
Tag this Judgment!Modi Charitable Fund Society and anr. Vs. Income-tax Officer and ors.
Court: Allahabad
Decided on: Apr-29-1982
Reported in: (1983)36CTR(All)81; [1983]142ITR818(All)
Rastogi, J.1. By this petition under Article 226 of the Constitution the petitioners, M/s. Modi Charitable Fund Society, Modinagar, U.P. (hereafter' the petitioner society '), and Sri Ashok Vashisht, one of the members of the society, seek the quashing of the notice dated 25th March, 1977, issued under Section 148 of the I.T. Act, 1961 (hereafter ' the Act '), and another notice issued on 25th July, 1978, calling upon the assessee to produce certain records. The brief facts are these : The petitioner-society was established on July 5, 1940, and was duly registered with the Registrar of Societies and Firms, Lucknow, the certificate having been granted on 20th July, 1940. The aims and objects for which the society was established, inter alia, were to promote commerce, art and science; to establish and maintain or to give aid to institution or institutions for giving training in commerce, trades, industries, etc., and for imparting moral and physical education to the children of all caste...
Tag this Judgment!Commissioner of Income-tax Vs. Satya Deo Omprakash
Court: Allahabad
Decided on: Apr-29-1982
Reported in: (1982)30CTR(All)284; [1982]136ITR720(All)
Seth, J.1. The firm, M/s. Satya Deo Omprakash, was originally constituted under a deed of partnership dated April 2, 1965. One of itspartners, namely, Sri Omprakash, died on August 8, 1971. The remaining partners, along with the wife of the deceased partner by a deed dated 12th August, 1971, dissolved the partnership and constituted a new firm with effect from 11th August, 1971. For the assessment year 1972-73, the assessee filed tw6 returns, one for the period from April 1, 1971, to August 7, 1971, and the other for the period from August 11, 1971, to March 31, 1972. The ITO made two separate assessments on the two firms on the basis that the old firm was dissolved and the new firm was constituted. The Commissioner cancelled the assessments under Section 263 of the Act on the ground that the case squarely fell under Section 187(2) of the Act and the ITO should have made a combined assessment on the old and new firms. The ITO was directed to make fresh assessments in accordance with la...
Tag this Judgment!Harnam Singh and ors. Vs. State
Court: Allahabad
Decided on: Apr-28-1982
Reported in: 1982CriLJ1818
A.S. Srivastava, J.1. This appeal is directed against the judgment and order dated 6-4-1978 of the then IV Additional Sessions Judge, Shahjahanpur by means of which each of the appellants Harnam Singh and Sarnam Singh has been convicted and sentenced to seven years, R. I. under Section 394/397, I.P.C. and each of the appellants Khanji and Jhabbu has been convicted and sentenced to four years' R. I. under Section 394, I.P.C. The appellants Harnam Singh and Sarnam Singh are real brothers and are residents of village Mathana, P.S. Jaitipur, district Shahjahanpur. The remaining two appellants Khanji and Jhabbu have been stated to be their servants.2. The case of the prosecution is that on 22nd Oct., 1974, at about sunset these appellants robbed one Chet Ram of village Dhirpur, P.S. Tilhar, district Shahjahanpur at a place about one and a half furlongs away from his village while he was returning from Gulria Bazar. Harnam Singh was armed with a gun; Saran Singh was armed with a tamancha and...
Tag this Judgment!Deep Chand JaIn Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Apr-27-1982
Reported in: (1982)2ITD103(All.)
1. This is an appeal preferred by the assessee, Shri Deep Chand Jain (Individual), against the order, dated 14-5-1981, of the Commissioner (Appeals), II, Kanpur. The question involved in this appeal relates to the validity of the reassessment.2. The facts, which are not in dispute, are as follows : The assessee derives income from his share in two firms, namely, Deep Chand Naresh Chand and Bhagwan Das Shobha Lal Jain, Chameli Chowk, Sagar (MP). For the assessment year 1974-75, for which the accounting year ended 25-10-1973, the assessee furnished his return on 29-6-1974 declaring an income of Rs. 5,65,170. The original assessment was completed by the IAC (Assessment) on 14-8-1974 under Section 143(1) of the Income-tax Act, 1961 ('the Act'), on a total income of Rs. 5,65,790. The assessee had advanced a loan of Rs. 1,75,000 on 6-5-1967 to Bhagwan Das Shobha Lal Jain. The assessee became a partner in the said firm on 22-10-1968, relevant to the assessment year 1969-70. The interest whic...
Tag this Judgment!Allahabad University Teachers' Association and Ors. Vs. the Chancellor ...
Court: Allahabad
Decided on: Apr-27-1982
Reported in: AIR1982All343
Satish Chandra, C.J.1. This writ petition questions the validity of an order of the Chancellor, Allahabad University, passed on Sept. 17, 1981, allowing a representation of Sri Shailendra Kumar, respondent No. 4. Sri Shailendra Kumar filed a representation against the decision of the Allahabad University cancelling his result of B. Com. (Part II) Examination held in 1981 on the ground of use of unfair means. In the impugned order the Chancellor held that Sri Shailendra Kumar cannot be held guilty of having used or attempted to use unfair means. His representation was allowed and the decision of the University cancelling his examination was quashed. The petitioners submit that the Chancellor's order is erroneous on its face and is based on a misapprehension of the relevant ordinances of the University.2. The respondents have raised a preliminary objection that this petition is not maintainable. The petitioners are not persons aggrieved at the Chancellor's order. They have no locus stand...
Tag this Judgment!Pratap and anr. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Apr-27-1982
Reported in: 1982CriLJ1834
ORDERN.N. Sharma, J.1. This revision is directed against order dated 13-4-1981 passed by Sri L. N. Rai, learned III Addl. Dist. & Sessions Judge, Budaun in criminal revision No. 83 of 1980 by which he allowed the revision and made conditional order dated 30-3-1978 absolute. Revisionists, who were respondents 1 and 3, were directed to remove obstruction made by them on public passage within 15 days failing which obstruction was to be got removed by Magistrate from public passage shown by letters ABCD in the site plan dated 8-3-78 prepared by the Naib Tahsildar.2. It appears that these proceedings were initiated on the application of one Rameshwar Dayal dated 27-6-75 in the Court of S. D. M. Budaun by which it was urged that respondents Pratap and Nathu, who are father and son, obstructed public passage by constructing a platform and a wall thereon. There existed a public passage in the west of his house running from the road towards West in the abadi of the village Sakari Jangal, police...
Tag this Judgment!Noorullah Ghazanfarullah, Allahabad Vs. Municipal Board of Aligarh and ...
Court: Allahabad
Decided on: Apr-26-1982
Reported in: AIR1982All469
K.N. Seth, J.1. This petition was dismissed on merits by a Bench of this Court, of which one of us was a member, by its judgment dated May 5, 1980. The petitioner went up in appeal to the Supreme Court. Before the Supreme Court a grievance was made that the High Court while disposing of the writ petition did not consider the question relating to the constitutional validity of the Uttar Pradesh Municipalities (Amendment) Act, 45 of 1975, although the constitutional validity of the aforesaid Act was challenged by amending the writ petition. The respondents asserted that the constitutional validity of the amendment Act was not canvassed before the High Court during the course of hearing and the observation made by the High Court to that effect was correct. The Supreme Court, however, without entering into this controversy, remanded the case to this Court to decide all questions arising before it as have not been so far decided including the question of constitutional validity of the Amend...
Tag this Judgment!Smt. Prem Lata Agarwal Vs. Commissioner of Wealth-tax
Court: Allahabad
Decided on: Apr-26-1982
Reported in: (1982)29CTR(All)258; [1983]142ITR586(All); [1982]10TAXMAN222(All)
Rastogi, J. 1. Both these references can be taken up together. The Income-tax Appellate Tribunal, B-Bench, Allahabad (hereafter 'the Tribunal'), stated a case and referred the following questions of law for the opinion of this court under Section 27(1) of the W.T. Act (hereafter 'the Act') :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that half the value of the properties owned by the association of persons consisting of the assessee and her son was liable to be assessed as assessee's wealth ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejecting the assessee's claim that the entire amount of the income-tax liabilities outstanding against the HUF of M/s. Kishori Lal Mukundi Lal was liable to be treated as a debt owed by the assessee and in holding that only 1/5th of this liability could be treated as the liability of the assessee while computing her wealth ?(iii) Whether, on the facts an...
Tag this Judgment!Rampur Distillery and Chemical Co. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-26-1982
Reported in: (1982)30CTR(All)285; [1983]140ITR725(All); [1982]11TAXMAN8(All)
Rastogi, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereafter 'the Act') The assessment year involved is 1969-70, the relevant previous year ending on March 31, 1969. The following questions have been referred by the Income-tax Appellate Tribunal, Delhi Bench, New Delhi (hereafter 'the Tribunal') for the opinion of this court: '1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in allowing as deductible business expenditure a sum of Rs. 35,000 being approximately equal to 2/3rds of the litigation expenses incurred by the assessee-company for contesting the Government's order terminating the managing agency of M/s. Govan Brothers (P.) Ltd. 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in disallowing as a deductible business expenditure a sum of Rs. 15,000 being approximately equal to 1/3rd of the litigation expenses incurred by the assessee-company for contesting th...
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