Allahabad Court July 1982 Judgments
Satpal Automobile Company Vs. Income-tax Officer
Court: Allahabad
Decided on: Jul-16-1982
Reported in: (1983)34CTR(All)326; [1983]141ITR450(All); [1982]11TAXMAN221(All)
Rastogi, J. 1. By this petition under Article 226 of the Constitution, the petitioner seeks the quashing of notices issued to it under Section 148 of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The petitioner, M/s. Satpal Automobiles Company, is a registered partnership firm. It was constituted of three partners and wasr granted registration under Section 185 of the Act. During the previous year relevant to the assessment year 1965-66 the wives of the three partners of the petitioner-firm, namely, Smt. Sita Bai, wife of Sobhraj, Smt. Ganga Devi, wife of Damodar Das, and Smt. Mooli Bai, wife of Khem Chand, had each made a deposit of Rs. 1,500 with the petitioner-firm. The ITO while assessing the petitioner-firm for that year did not accept the genuineness of these loans and treated the same as the petitioner's income from undisclosed sources and included the aggregate amount of Rs. 4,500 in the total income of the petitioner-firm. Similarly, in the previous year relevant ...
Tag this Judgment!Bhagwat Prasad Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Jul-16-1982
Reported in: (1983)33CTR(All)54; [1983]139ITR961(All); [1982]11TAXMAN219(All)
Rastogi, J.1. This writ petition under Article 226 of the Constitution is directed against the order of the Commissioner of Income-tax, Allahabad Range, Allahabad, dated November 24, 1978, refusing to release and return the seized assets unconditionally to the petitioner.2. The brief facts are these. The petitioner, Bhagwat Prasad, carries on money-lending and pawning business at Jajauli in the district of Azamgarh. A search was conducted of his business premises and residence under Section 132(1) of the I.T. Act, 1961, hereinafter ' the Act', from October 18 to 20, 1974, and some account books, assets consisting of silver ornaments, old silver coins and Z.A.C. Bonds were seized by the income-tax authorities. The ITO passed an order under Section 132(5) of the Act on January 13, 1975, and estimated the undisclosed income relevant for the assessment year 1975-76 at Rs. 9,05,739, tax on which was determined at Rs. 8,41,661. Another order under that provision was made on April 5, 1977, an...
Tag this Judgment!Jagannath Prasad Srivastava Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-14-1982
Reported in: [1983]141ITR454(All)
Seth, J.1. On 19th August, 1972, petitioner, Jagannath Prasad Srivastava, made an application seeking to disclose his income for the assessment years 1965-66 to 1972-73, and subsequently filed the requisite returns on 15th December, 1972. The petitioner also moved the Commissioner under Section 271(4A) requesting him to waive the amount of penalty imposable on him under Sections 271(1)(a) and 273(b) and interest chargeable under Sections 139 and 217 of the I.T. Act. The Commissioner, vide his order dated 36th March, 1978, accepted the plea of the petitioner in so far as the assessment years 1969-70 to 1972-73 were concerned, but he refused to grant relief to him in respect of assessment years 1965-66 to 1967-68. To quote in his own words, reason given by the Commissioner for refusing relief to the petitioner in respect of the aforementioned years was as follows :'The returns for the assessment years 1965-66 to 1967-68, though filed voluntarily at the time of disposal were actually file...
Tag this Judgment!Laxman Das Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-13-1982
Reported in: (1982)31CTR(All)210; [1982]138ITR628(All); [1983]12TAXMAN58(All)
Rastogi, J. 1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad (hereafter 'the Appellate Tribunal'), has referred the following question of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, was the salary received by Laxman Das from the firm, M/s. Rama Textiles, in which he was a partner as karta of his HUF includible in the assessment of the HUF of which Sri Laxman Das was the karta '2. The assessee is Sri Laxman Das, HUF, and the assessment years involved are 1972-73 and 1973-74, for which the accounting periods respectively were Samvat 2028 and Samvat 2029. The assessee was a partner in a partnership firm, M/s. Ramji Laxman Das through its karta, Laxman Das. Sri Laxman Das, for services rendered to the firm, had received a sum of Rs. 12,000 in each of the aforesaid years from the aforesaid firm and the question was whether this amount could be included in the assessment of the assessee-HUF. The assessee had claimed that th...
Tag this Judgment!Bhawani Shankar Pandey Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jul-09-1982
Reported in: 1982CriLJ1830
M.N. Shukla, J.1. This is a petition under Article 226 of the Constitution praying for the issue of a writ of Habeas Corpus for the release of Bhawani Shankar Pandey, who had been detained by an order of detention dated 28-7-1981 passed by the District Magistrate, Basti under Section 3(2) of the National Security Act, hereinafter referred to as 'the Act'.2. A number of points were canvassed before us but since the main ground on which the detention is based is the first ground mentioned in Annexure 1 to the petition and the case can be disposed of on that point alone, it is not necessary to refer to the other grounds and submissions that were raised. Ground No. 1 of the impugned detention order reads:On 8-2-1979 at about 8.45 in the morning in village Amarha Police Station Mehandabal district Basti you and your four other companions armed with guns, lathis and Kattas formed an unlawful assembly and reached the fields of Sarvjit Pandey in the same village and committed the murder of Sar...
Tag this Judgment!Cawnpore Sugar Works Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-07-1982
Reported in: (1982)2ITD654(All.)
1. These nineteen appeals, filed by the assessee-company, against the consolidated order of the Commissioner (Appeals), Kanpur, deal with the same issue and are, therefore, for the sake of convenience disposed of by a common order.2. The assessee is a limited company having four sugar mills at Gauri, Padrajna, Kathjuiyan and Marhowrah. Here it will be necessary to point out that the assessee-company was making purchases of sugarcane from the farmers for which a Purja was issued by the factory concerned and the farmers, if they were members of Cane Growers Co-operative Society, in turn passed on those Purjas to the Co-operative Society, which on presentation of those Purjas received payments for the supplies of sugarcane. According to Section 3A, as introduced by the Sugar Cane Control Order, 1966, where the payment for cane purchases was not made within 14 days of the date of delivery, the sugar mills were liable to pay interest at 15 per cent per annum for the period of delay beyond ...
Tag this Judgment!Vaish Pharmacy Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-07-1982
Reported in: (1982)31CTR(All)197; [1982]138ITR624(All); [1983]14TAXMAN308(All)
H.N. Seth, J. 1. At the instance of the assessee, M/s. Vaish Pharmacy, Farrukhabad, this court, vide its order dated 3rd of September, 1974, called upon, the Income-tax Appellate Tribunal, Allahabad, to state the case and refer the following question of law for its opinions in respect of the assessee's assessment for the assessment year 1968-69 :'(1) Whether, there is a change in constitution of the firm within meaning of Section 184(7) and Section 184(2) of the Income-tax Act, 1961, when the minor, who had been admitted to the benefits of the partnership, attains majority and does not opt out ? (2) Whether the cancellations of the assessment order was in law valid and justified in the absence of any order cancelling the firm's renewal of registration ?' 2. The Income-tax Appellate Tribunal has accordingly drawn up a statement of the case and has made the present reference to this court.3. Briefly stated, the facts, as appear from the statement of the case, are that the assessee-firm c...
Tag this Judgment!income-tax Officer Vs. Muzaffar HussaIn Iqbal Hussain
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jul-03-1982
Reported in: (1983)3ITD559(All.)
1. This is an appeal filed by the revenue against the order of the AAC, Special Range, Kanpur.2. The assessee was formerly a registered firm. However, there was a change in the constitution of the firm with effect from 1-4-1978 (vide partnership deed dated 13-4-1978) whereby Shri Jamshed Iqbal and Miss Shamimul Ummat were admitted to the benefits of partnership. Besides, three other minors, Rafat Qaiyum, Faisal Ayub and Firoz Ayub, were also admitted to the benefits of partnership. There was another change in the constitution of the firm on Shri Jamshed Iqbal and Miss Shamimul Ummat becoming majors and electing to become full-fledged partners with effect from 2-7-1978 by instrument of partnership dated 11-8-1978.There was an application for registration of the firm. The ITO, however, was of the view that since Clauses 6 and 8 of the instrument of partnership not only fixed the capital of the three minors, Rafat Qaiyum, Faisal Ayub and Firoz Ayub, at Rs. 6,000, Rs. 7,500 and Rs. 6,500,...
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