Allahabad Court August 1982 Judgments
New International Chemicals (P.) Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Aug-31-1982
Reported in: (1983)3ITD88(All.)
1. This is an appeal filed by the assessee against the order dated 8-12-1981 of the Commissioner (Appeals), Lucknow.2. The assessee, New International Chemicals (P.) Ltd., Prag Narain Road, Lucknow, is a private limited company which is engaged in the manufacture of drugs and medicines. For the assessment year 1978-79, the ITO disallowed Rs. 5,175 as representing 15 per cent of the interest on Rs. 34,494 (Rs. 8,540 plus Rs. 25,954) being deposits under Section 40A(8) of the Income-tax Act, 1961 ('the Act').3. The assessee being aggrieved, came up in appeal before the Commissioner (Appeals). It was contended before the Commissioner (Appeals) on behalf of the assessee that the amounts on which interest had been paid had been received from the directors/shareholders which could not be construed as 'deposits' within the meaning of Section 40A(8). It was also contended that the said deposits were made much before the coming into force of Section 40A(8) and, therefore, the disallowance coul...
Tag this Judgment!Mueen Siddiqui Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Aug-31-1982
Reported in: (1983)3ITD232(All.)
1. The assessee had joined U.P. Congress Committee sometime in February 1977 as an Editor of its Urdu weekly Jadid Shah. His salary was fixed at Rs. 350 per month. He was promoted as its Editor with effect from July 1977 on a monthly salary of Rs. 553 per month. Earlier to the taking of the above employment also, he was a journalist. At the relevant time he thought of compiling an 'Encyclopaedia of Muslims in India' enumerating therein their achievements, past and present and their contribution to the enrichment pf national life, their tireless efforts in the struggle of India for liberation from foreign yoke and above all, the exemplary spirit of devotion and the strong sense of self-sacrifice that they had displayed in the development of nationalism and national integration. A number of circulars containing the appeal to the public in this regard were also issued by him. With the above purpose he approached a number of persons requesting them to furnish their photographs and events ...
Tag this Judgment!Savitri Devi and anr. Vs. Uday Bhan and ors.
Court: Allahabad
Decided on: Aug-31-1982
Reported in: [1984]56CompCas98(All)
K.M. Dayal, J. 1. These four connected appeals have been filed by the claimants under Section 110D of the M. V. Act, 1939, against a common order, dated January 25, 1977, passed by the Motor Accident Claims Tribunal, Mathura, in Cases Nos. 62, 63, 64 and 65 of 1974, rejecting all the claims.2. F. A. F. 0. No. 173 of 1977 has been filed by Smt. Shanti Devi and others, claimants, arising out of Case No. 62 of 1974. F. A. F. O. No. 172 of 1977 has been filed by Avinash Kapoor arising out of Case No. 63 of 1974. F. A. F. 0. No. 174 of 1977 filed by Smt. Ram Katori arises out of Case No 64 of 1974. F. A. P.O. No. 171 of 1977 has been filed by Smt. Savitri Devi and another arising out of Case No. 65 of 1974. All the claims arise out of a single incident.3. Three persons, viz., Ajai Krishna Mehta, Balbir Prasad Bessario and Munna, lost their lives in the accident and the claim petitions had been filed by their defendants. Avinash Kapoor received injuries in the accident and he filed the claim...
Tag this Judgment!Sheo Sampat Lal Vs. State of Uttar Pradesh and ors.
Court: Allahabad
Decided on: Aug-31-1982
Reported in: (1983)ILLJ489All
T.S. Misra, J.1. This petition is directed against an award 01 the Labour Court made in Adjudication case No. 1 of 1970. The present petitioner Sampat Lal was appointed as an hourly rated workman in the year 1958 in the Engineering Department of Messrs. Eveready Flash Light Company, Lucknow. Three charge-sheets dated 11th December 1967, 20th December, 1967 and 22nd December, 1967 were served on him and a domestic enquiry, on the basis of the said charge-sheets, was made. Firstly, Sampat Lal had avoided to take delivery of the said charge-sheets. Then on 5th January 1968 the charge sheets, along with their Hindi translation, were published in Swatantra Bharat newspaper. Sampat Lal submitted his explanation with respect to first charge-sheet on 6th January, 1968, and with respect to the other charge-sheets on 7th January, 1966. Having found that the explanation furnished by Sampat Lal was not satisfactory, it was considered necessary to hold a domestic enquiry. Hence, the Works Manager o...
Tag this Judgment!Sushila Pandey Vs. New India Assurance Co. Ltd. and anr.
Court: Allahabad
Decided on: Aug-30-1982
Reported in: [1984]56CompCas340(All)
K.N. Singh, J.1. This appeal under s. MOD of the M.V. Act, 1939, is directed against the judgment and decree of the Motor Accidents Claims Tribunal, Allahabad, dated September 28, 1976, awarding a sum of Rs. 10,000 as compensation to the claimant, Km. Sushila Pandey, for the injuries received by her in a motor accident.2. Km. Sushila Pandey, a young girl of 11 years of age, student of class VI in the Arya Kanya Intermediate College, Muthiganj, Allahabad, was returning from her school on August 10, 1972. When she was in front of the Nagar Mahapalika Primary School on Lowther Road in Mohalla Muthiganj of Allahabad City, she was knocked down by a motor car No. ASE 3620, owned and driven by C. P. Mittal, Assistant Engineer. Temporary Division, National Highway, District Fatehpur. She receivedserious injuries, and she was rushed to the hospital where she remained confined for a long period. Even after the long treatment, she could not be normal, instead she became permanently disabled. Her ...
Tag this Judgment!Banshidhar Devendra Kumar Vs. the Assistant Commissioner (Judicial) Sa ...
Court: Allahabad
Decided on: Aug-26-1982
Reported in: [1983]54STC100(All)
R.B. Lal, J.1. By this writ petition under Article 226 of the Constitution, the petitioner has prayed for quashing the two recovery notices and for a declaration that 'gur budda' is not taxable under the provisions of the U.P. Sales Tax Act.2. The Sales Tax Officer assessed the petitioner-firm to purchase tax under Section 3-D(7) of the U.P. Sales Tax Act (briefly the Act) in respect of the turnover of 'gur budda' for the assessment year 1972-73. The firm made an application under Section 30 of the Act for reopening of the assessment on the ground that it had no information of the assessment proceedings. The firm did not make a deposit of any admitted amount of tax as required under that section and took up the stand that 'gur budda' is not 'gur' and is not a taxable commodity. The Sales Tax Officer held that 'gur budda' is a kind of 'gur' and the firm should have deposited the amount of tax on the admitted turnover of gur budda and as the deposit was not made the application was not m...
Tag this Judgment!Samai DIn Vs. District Magistrate and ors.
Court: Allahabad
Decided on: Aug-26-1982
Reported in: 1983CriLJ22
M.N. Shukla, J.1. The petitioner has challenged his detention under an order dated 9-7-1982 passed by the District Magistrate, Ghaziabad, under Section 3(2) of the National Security Act, 1980. The petitioner was arrested on 11-7-1982 and on the same day the grounds of detention and the order of detention were also served on him. The order of detention recites that the District Magistrate was satisfied that the petitioner was likely to indulge in activities which would be prejudicial to the maintenance of public order and in order to prevent him from indulging in such activities it was considered necessary to detain him. The grounds of detention furnished to the detenu refer to four instances dated 27-1-1981, 13-6-1981, 3-10-1081, and 26-3-1982. The petitioner preferred a representation to the State Government on 20-7-1982, which was rejected on 2-8-1982.2. The solitary point canvassed by the learned Counsel for the petitioner was that the grounds of detention and, particularly, ground ...
Tag this Judgment!Shanker Lal Gupta Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Aug-23-1982
Reported in: (1983)3ITD493(All.)
1. The only point argued before us in this appeal pertains to the initiation of proceedings under Section 147 of the Income-tax Act, 1961 ('the Act').2. The assessee is an individual and carries on business in selling empty tins. The assessment year is 1976-77 and the relevant previous year ended on 31-3-1976.3. Since according to the assessee, he had no taxable income, he did not file his return of income for the year under consideration. On enquiry from the assessee's wife, the ITO found that the assessee's minor son Shri Vinod Kumar was admitted to the benefit of partnership of a firm, named, Asharfilal & Co. and his mother was acting as his guardian. The minor's share of profit in the said firm was Rs. 8,494.The ITO, therefore, issued notice under Section 148 of the Act on the assessee calling upon him to file his return of income. The assessee filed his return of income on 10-12-1980 declaring a total income of Rs. 1,800. The ITO estimated the income from business at Rs. 5,00...
Tag this Judgment!Commissioner, Sales Tax Vs. General Manager, North Eastern Railway and ...
Court: Allahabad
Decided on: Aug-23-1982
Reported in: [1983]53STC156(All)
K.N. Seth, J.1. These two petitions filed by the Commissioner of Sales Tax raise identical questions and may be conveniently decided by a common judgment.2. The Sales Tax Officer, Gorakhpur, treating the General Manager, North Eastern Railway, Gorakhpur (respondent No. 1), as a dealer, assessed the dealer to sales tax under the U.P. Sales Tax Act for the assessment years 1963-64 and 1964-65. Respondent No. 1 challenged the legality of the assessment orders by way of appeal under the Act on the ground that he was not a dealer and that the Sales Tax Officer, Gorakhpur, had no jurisdiction to pass the assessment orders. The appellate authority remanded the case to the assessing authority with a direction that the assessing authority should re-examine the question of the respondent being a dealer and also to determine which Sales Tax Officer could be the assessing authority. Against the appellate orders respondent No. 1 filed revisions before the revising authority who took the view that s...
Tag this Judgment!Commissioner of Income-tax Vs. Prem NaraIn Tandon
Court: Allahabad
Decided on: Aug-20-1982
Reported in: (1983)33CTR(All)226; [1984]145ITR359(All)
K.N. Singh, J. 1. The Commissioner of Income-tax has filed this appeal under Section 269H of the I.T. Act, 1961, against the order of the Income-tax Appellate Tribunal, Allahabad, dated May 21, 1976, setting aside the order of the competent authority, directing the acquisition of the property in dispute under Chap. XX-A of the I.T. Act, 1961. 2. Briefly, the facts giving rise to this appeal are that the Assistant Commissioner, Income-tax, competent authority, appointed under Section 269A of the Act, received information that House No. 117-N/73 Kakadeo, Kanpur, was transferred by Smt. Kamini Devi, wife of Shri K. N. Mehotra, to Sri Prem Narain Tandon for consideration of rupees 49,500. After obtaining the report of the official valuer, the competent authority initiated proceedings and issued notice to the transferor and the transferee as well as to the tenant occupying the house to show cause as to why the property should not be acquired under the provisions of Chap. XX-A of the Act. Th...
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