Allahabad Court April 1982 Judgments
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Commissioner of Wealth-tax Vs. Dina Nath
Court: Allahabad
Decided on: Apr-20-1982
Reported in: [1982]136ITR499(All)
Rastogi, J. 1. Sri Dina Nath, as individual, was a partner in a firm M/s. Banaras Chemical Factory. For the assessment years 1965-66 and 1966-67, the relevant valuation date being Dewali, 1964 and Dewali 1965, respectively, the wealth-tax assessments of the assessee were completed on March 16, 1967, and November 30, 1968, respectively, and the net wealth determined was at Rs. 3,08,420 and Rs. 4,02,940, respectively. Subsequently, the assessment for 1965-66 was reopened under Section 17 of the W.T. Act, 1957, hereafter 'the Act' and the reassessment was completed on December 13, 1971, on the total wealth of Rs. 3,66,550. In the meantime a search was made of the business premises of M/s. Banaras Chemical Factory and a settlement was arrived at between the assessee and the department which was in respect of the assessment years 1956-57 to 1966-67. The income-tax assessments were completed on the basis of that settlement and the demands were created on October 18, 1966. As a result of that...
Commissioner of Income-tax Vs. M. Habibullah
Court: Allahabad
Decided on: Apr-20-1982
Reported in: (1982)29CTR(All)281; [1982]136ITR716(All)
Rastogi, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad (hereafter 'the Tribunal'), has referred the following questions for the opinion of thiscourt under Section 256(1) of the I.T. Act, 1961 (hereafter 'the Act') :'1. Whether, on the facts and in the circumstances of the case, the assessee had discharged the onus under the Explanation to section 271(1)(c) of the I.T. Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in cancelling penalties of Rs. 26,000, Rs. 1,49,000 and Rs. 8,000 imposed by the Inspecting Assistant Commissioner under section 271(1)(c) of the I.T. Act, 1961, in the assessment years 1967-68, 1968-69 and 1969-70 ?' 2. The respondent-assessee, M. Habibullah, is an individual and a non-resident. He had not filed any return of income for the assessment years 1967-68 to 1969-70, On receipt of information that there were a large number of deposits in the bank accounts of the assessee, the ITO too...
Commissioner of Income-tax Vs. Commercial Finance Corporation
Court: Allahabad
Decided on: Apr-20-1982
Reported in: (1982)30CTR(All)294; [1982]138ITR281(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 1973-74, the accounting period being the financial year ending March 31, 1973. The following questions have been referred for the opinion of this court by the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad (hereafter 'the Tribunal') at the instance of Commissioner of Income-tax :'1. Whether, on the facts and in the circumstances of the case, the second agreement dated December 1, 1972, filed as late as on July 25, 1974, could be read as part of the instrument of partnership filed on March 27, 1973 ? 2. Whether the application in Form No. 11 accompanied by a partnership deed which did not contemplate any stipulation to the effect that the guardian of the minors had agreed to their admission in the partnership can be called only a defective application and the defects for which could be remedied later on ? 3. Whether, on the facts and in the circu...
Commissioner of Income Tax Vs. Bharat Builders and Engineers.
Court: Allahabad
Decided on: Apr-20-1982
Reported in: (1982)29CTR(All)267
1. JUDGMENT : R. R. Rastogi, J. - This is a reference u/s 256(1) of the IT Act, 1961 (hereafter the Act). At the instance of the CIT the following two questions have been referred by the IT Appellate Tribunal, Allahabad Bench. Allahabad (hereafter the Tribunal) for the opinion of this Court : "1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in cancelling the assessment and directing the ITO to make two assessments, one for the period upto the date of reconstitution of the firm and another for the period after the reconstitution of the firm ? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the firm after its reconstitution was different from the firm which existed previously and, therefore, was entitled to choose its own previous year from the date of its reconstitution in its own right ?" 2. The facts as found by the Tribunal briefly stated are that the respondent assessee,...
Saluja Cold Storage Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Apr-19-1982
Reported in: (1982)1ITD751(All.)
1. These two appeals, filed by the assessee, relating to the assessment years 1979-80 and 1980-81, against the orders of the Commissioner (Appeals)-II, Kanpur, deal with common issues and are, therefore, for the sake of convenience, disposed of by a consolidated order.2. The assessee is a registered firm, which runs a cold storage. Before the ITO it was claimed that the assessee was entitled to investment allowance as laid down by Section 32 A of the Income-tax Act, 1961 ('the Act"), on additions to plant and machinery. This claim of the assessee was, however, not allowed by the ITO. The Commissioner (Appeals) also did not accept this claim of the assessee. The assessee has, therefore, come up with the first common point of dispute in the two appeals before us.3. The assessee's learned counsel Shri Gulati submitted to us that the cold storage involves machinery and plant in order to keep the cold storage chamber at a reduced temperature which is controlled by a thermostat and this is ...
Tikaram and Sons P. Ltd. Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Apr-19-1982
Reported in: (1983)32CTR(All)162; [1983]142ITR319(All)
Rastogi, J. 1. This writ petition under Article 226 of the Constitution has been filed by M/s. Tikaram and Sons (P.) Ltd., Aligarh, for a writ of mandamus directing the respondents to sell the attached property towards the satisfaction of arrears of income-tax dues after evicting 'M/s. Malook Chand Cotton and Oil Mills, Aligarh (hereafter referred to as M/s. Malook Chand'). There is a further prayer for the issue of an order or direction in the nature of mandamus directing the respondents not to accept any payment from M/s. Malook Chand towards arrears of income-tax dues outstanding against the petitioner and further not to release the attachment of the business premises of the petitioner. There is yet another prayer for the issue of mandamus directing the respondents not to sell the shares of the directors of the petitioner-company towards the satisfaction of the income-tax dues outstanding against the petitioner.2. It would be necessary to set out the facts somewhat in greater detail...
Munna Lal Shukla and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Apr-19-1982
Reported in: [1983]53STC151(All)
R.R. Rastogi, J.1. By means of this petition under Article 226 of the Constitution the petitioners challenge the enforcement of demand regarding certain sales tax dues for the assessment years 1965-66 to 1970-71. The petitioners are Munna Lal Shukla and Kamal Kishore Shukla, sons, and Smt. Bitto Kunwar, widow of Pt. Laxmi Narain Shukla. It appears that the first two petitioners carried on the business in manufacture and sale of pan-ka-masala under the name and style of 'Badshah Pasand Karyalaya'. Chunni Lal Shukla, another son of Laxmi Narain Shukla, filed a suit, being suit No. 61 of 1963, in the court of the 1st Civil Judge, Kanpur, against these petitioners. He impleaded his sons Rajendra Prasad Shukla and Surendra Kunwar Shukla as pro forma defendants. His case was that the aforesaid business was being carried on by a partnership consisting of himself, the three petitioners and his two sons and that he was entitled to have the charge and management of the business. He, therefore, p...
K.M. Sugar Mills (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Apr-17-1982
Reported in: (1982)1ITD1003(All.)
1. This petition for stay has been moved by the assessee, K.M. Sugar Mills (P.) Ltd., Kanpur. It has been prayed that the demand of Rs. 8,99,673 along with interest thereon be stayed and the assessee applicant be allowed to pay the same in instalments of Rs. 37,490 per month and be permitted to furnish security to the satisfaction of the Commissioner (Appeals).2. The facts leading to this petition may be, briefly, stated as follows : The assessee which is a limited company registered under the Companies Act, 1956, is carrying on the business of manufacture and sale of sugar. A penalty of Rs. 8,99,673 was levied on the assessee-company under Section 271(1)(c) of the Income-tax Act, 1961 ("the Act"), by the ITO vide his order dated 22-8-1979 for the assessment year 1973-74. The penalty was confirmed by the Commissioner (Appeals) vide order dated 10-11-1980 and in second appeal the same was also confirmed by the Appellate Tribunal vide its order dated 1-12-1981 in the appeal captioned ab...
Banaras Electric Light and Power Co. Ltd. Vs. the Collector, Varanasi ...
Court: Allahabad
Decided on: Apr-16-1982
Reported in: AIR1982All355
Mahabir Singh, J.1. The Banaras Electric Light & Power Company Ltd. (hereinafter referred to as the petitioner) filed Civil Misc. Writ Petition No. 1788 of 1974 against (1) the Collector, Varanasi District, Varanasi (2) The Executive Engineer, Electricity Maintenance Division, P.O.D.L.W. Manduadih, Varanasi, (3) U. P. State Electricity Board, 14 Ashok Marg, Lucknow and (4) State of U. P. (hereinafter referred to as the respondents) for various reliefs. The said writ petition was partly allowed by us on Feb. 2, 1981 (reported in 1981 All LJ 303). The present application for review has been filed on behalf of respondents 2 and 3 to the writ petition.2. The facts giving rise to the writ petition are contained in our judgment aforesaid dated Feb. 2, 1981. For purpose of the review application it may be stated in brief that the petitioner had a licence under the Indian Electricity Act, 1910 for generating and supplying electricity within the municipal limits o! Varanasi. It also started wit...
Commissioner of Income-tax Vs. Swarup Cold Storage and General Mills
Court: Allahabad
Decided on: Apr-16-1982
Reported in: (1982)29CTR(All)273; [1982]136ITR435(All); [1982]10TAXMAN215(All)
Rastogi, J. 1. The Income-tax Appellate Tribunal, Delhi Bench 'B', New Delhi, hereafter 'the Tribunal', has referred the following two questions for the opinion of this court :'1. Whether, on the facts and circumstances of the case, the assessee could be said to have discharged its onus under the Explanation to. Section 271(1)(c) of the Income-tax Act, 1961 ?2. Whether the Tribunal was justified and had material in deleting the penalty levied by the Inspecting Assistant Commissioner of Income-tax under Section 271(1)(c) read with the Explanation thereto ?'2. The reference relates to the assessment year 1966-67. The assessee ran a cold storage and ice factory at Moradabad. For the assessment year 1966-67 it filed its return on December 26, 1970, declaring a loss of Rs. 51,942. It was mentioned in the return that it was a duplicate return. According to the ITO there was no such previous return on record and it was only after the service of a notice under Section 142 on September 1, 1970,...
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