Allahabad Court August 1982 Judgments
Laxmi NaraIn Chunni Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-20-1982
Reported in: [1983]140ITR837(All)
Rastogi, J. 1. M/s. Laxmi Narain Chunni Lal, a partnership firm (hereinafter ' the assessee '), has filed this application under Section 256(2) of the I.T. Act, 1961 (hereinafter ' the Act '). The assessee carries on business in foodgrains and oil mills and maintains two sets of account books, one for the head office at Sidhauli and the other for branch at Varanasi. For the assessment year 1975-76, the accounting period ending Diwali 1974, the ITO rejected the books of account of both the sets and, applyingthe proviso to Section 145 of the Act, made an addition of Rs. 10,300 in the head office in respect of mobil oil and of Rs. 46,544 in the branch office. This amount of Rs. 46,544 was comprised of the sum of Rs. 26,544 for shortage in Kesari Dal account and Rs. 20,000 for unverifiability of purchases, sales, etc. The rejection of accounts as well as the addition of these amounts were upheld on appeal by the AAC as also on further appeal by the Income-tax Appellate Tribunal. 2. Apart f...
Tag this Judgment!Smt. Maharaji and ors. Vs. Rama Shanker and anr.
Court: Allahabad
Decided on: Aug-20-1982
Reported in: 1983CriLJ24
ORDERR.B. Lal, J.1. By this application under Section 482. Cr. P.C. the applicants pray for quashing the proceedings in criminal case No. 196 of 1980 Rama Shanker v. Smt. Maharaji and others, pending in the Court of the Munsif Magistrate, v. Allahabad.2. Smt. Maharaji moved an application under Section 34 of the Land Revenue Act for mutation of her name over certain agricultural land. She alleged that Bechan Ram Pandey, owner of the land had sold it to her and executed sale deed dated 4-7-1977 in her favour for consideration. The original sale deed was produced in the mutation proceedings. The Naib Tehsildar allowed the mutation of the name of Smt. Maharaji by order dated 13-6-1979.3. Rama Shanker, a son in law of Bechan Ram, filed a criminal complaint against Smt. Maharaji and others on 28-7-11979. He alleged that Bechan Ram had died at Allahabad on 1-7-1977 leaving his widow Smt. Kali and two married daughters Smt. Hirawati Devi and Smt. Jarawati Devi as his heirs. The sale deed reli...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. Vimla Lal
Court: Allahabad
Decided on: Aug-17-1982
Reported in: (1983)32CTR(All)212; [1983]143ITR16(All); [1983]13TAXMAN79(All)
R.R. Rastogi, J.1. One Sri Gulraj Gupta had purchased a property bearing No. 20, Barakhamba Road, New Delhi, in the name of his wife, Smt. Lilawati Gupta; He died some time in 1940 leaving behind his widow, Smt. Lilawati Gupta, two sons, Sarvasri Hans Raj Gupta and Devraj Gupta, and one daughter, Smt. Vimla Lal, who is the respondent-assessee before us. After the death of Sri Gulraj Gupta his sons resisted the exclusive claim made to this property by Smt. Lilawati Gupta and one of them, that is, Sri Devraj Gupta, filed a suit for separate possession by partition in respect of this property, being Suit No. 70 of 1966. The defendants in the suit were Smt. Lilawati and Sri Hans Raj Gupta After contest a preliminary decree for partition was passed on 11thApril, 1967. The property was held to be the joint property of the parties to the suit and each of them was declared to be the owner of one-third share therein. Smt. Lilawati Gupta lived separately in one-third portion of the house. Therea...
Tag this Judgment!Ram Prakash and Bros. and ors. Vs. Nagar Mahapalika and ors.
Court: Allahabad
Decided on: Aug-13-1982
Reported in: 1983CriLJ753
ORDERS.C. Mathur, J.1. Ram Prakash and brothers through Sri Ram Prakash had directed this application under S- 11 of the Contempt of Courts Act, 1971 against the Nagar Mahapalika, Lucknow and six of its officials viz. Sri Rajiv Ratan Shah, the then administrator, Sri J. C. Seth, Upnagar Adhikari, Sri Mahesh Chandra. Up-Prashasak, Sri S.K. Sabbarwal, Nagar Adhiyanta, Sri Viswanath Prasad Srivastava, Inspector and Sri Lekhram Chowdhary. Inspector. During the pendency of the application Sri S.K. Sabbarwal and Viswanath Prasad Srivastava died and the application against them abated. Nagar Mahapalika, opposite party 1 is a statutory body and only its officials can be punished for the alleged contempt. The application therefore survives against Sri Shah, Sri Seth, Sri Chandra and Sri Choudhary. These officers are alleged to have removed the petitioner's wooden stall at Hazaratganj, Lucknow on 2-2-1975 in violation of the interim injunction issued by the learned District Judge, Lucknow on 8-7...
Tag this Judgment!Behari Lal Omar Rolling Mills Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Aug-11-1982
Reported in: 1987(10)LC487(Allahabad); 1983(12)ELT766(All)
ORDERK.C. Agarwal, J.1. This petition under Article 226 of the Constitution has been filed by M/s Behari Lal Omar Rolling Mills, Mirzapur, challenging the orders of the Assistant Collector, Central Excise, Appellate Collector, and the Union of India, dated 24-6-71, 27-9-74 and 16-1-76 respectively.2. The petitioner is a Rolling Mills which is engaged in rolling the billets into circles and sheets under a licence granted by the Government of India under Section 6 of the Central Excises and Salt Act, 1944. Copper and copper alloy circles are excisable goods on which excise is payable under Section 3 of the aforesaid Act at the rates mentioned in Item No. 26-A of the First Schedule of the Act. Excisable goods which are covered by Item No. 26-A of the First Schedule are governed by Chapter VII-A of the Central Excise Rules 1944. This Chapter deals with removal of excisable goods on determination of duty by producers, manufacturers or private warehouse licensees.3. Rule 173-G lays down the ...
Tag this Judgment!Kanhaiya Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-10-1982
Reported in: (1983)32CTR(All)174; [1983]143ITR55(All)
Rastogi, J. 1. This is a reference under Section 256(2) of the I.T. Act, 196J, (hereinafter 'the Act'). In compliance with the direction given by this court, the Income-tax Appellate Tribunal, Delhi Bench 'C', Delhi, has stated the case and referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in not treating the value of the gold as a complete loss and in not adjusting the same against the assessed income, the act of possession and disposition occurring on the same date ?'2. The brief facts are these. For the assessment year 1964-65 (the previous year ended on 31st March, 1964), the assessee, an individual, was assessed on an income of Rs. 29,000, Rs. 26,000 being unexplained investment in the acquisition of gold alleged to have been seized from the possession of the assessee on April 13, 1963, by the Central Excise authorities at Mathura Junction Railway Station, and Rs. 3,000,...
Tag this Judgment!H.M. Sons Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Aug-06-1982
Reported in: (1983)4ITD25(All.)
1. The only point involved in this appeal pertains to the assessee's claim for weighted deduction of Rs. 64,040 under Section 35B of the Income-tax Act, 1961 ('the Act').2. The assessee is a firm and exports bed-spreads, scarves, garments, etc. The assessment year is 1979-80 and the relevant previous year ended on 31-3-1979.3. In its return of income as well as at the time of the assessment proceedings, the assessee claimed deduction of Rs. 64,040 on account of the following expenditure incurred by it:Items Farrukhabad Delhi Total Rs. Rs. Rs.Samples 11,324 17,269F. Postage 15,352 3,065Commission 10,560 50,798Payments to CottonService Charges 12,504Expenditure in res-Salaries, Delhi Office 17,650Rent, Salaries,Council -- 745Sales Promotion toCustomers 5,763Bank commission 21,883 While framing the assessment on 29-4-1981, the ITO ignored the assessee's claim for weighted deduction in the following manner: During the course of hearing it was observed that the assessee has not been carryi...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Lakshmi Industries and Cold Stora ...
Court: Allahabad
Decided on: Aug-06-1982
Reported in: (1983)32CTR(All)195; [1984]146ITR492(All); [1983]14TAXMAN144(All)
Rastogi, J.1. The Income-tax Appellate Tribunal, Delhi Bench 'B' in compliance with the direction of this court dated May 6, 1976, has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the penalty ?'2. The assessment year involved is 1965-66. The respondent-assessee, a private limited company, was engaged in the business of running a cold storage and manufacture and sale of kattha. For the aforesaid assessment year, the assessee filed its return showing an income of Rs. 1,74,613. During the course of the assessment proceedings the ITO found that the assessee had also purchased firewood trees at auction and that though transport charges in respect of firewood were debited in the accounts, the firewood transported from the jungle did not find a place in the books of account. On enquiry the assessee explained that it had consumed firewood in its boiler in the manufacture of ...
Tag this Judgment!Commissioner of Income-tax Vs. British India Corporation
Court: Allahabad
Decided on: Aug-05-1982
Reported in: (1982)31CTR(All)203; [1983]142ITR563(All)
H.N. Seth, J.1. Income-tax Appellate Tribunal has, in the case of the assesses, British India Corporation, Kanpur, for the assessment years 1956-57, 1958-59 and 1959-60, stated the case and referred the following questions of law for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Income-tax Officer could not reasonably believe that any income of the assessee had escaped assessment during these years on account of the assessee's failure to disclose fully and bring all the material facts ? 2. H the answer to question No. 1 is in the negative, whether on the facts, and in the circumstances of the case, the Tribunal was correct in holding that the amounts paid by the assessee as contributions to the provident fund were allowable as a deduction during these years ?' 2. According to the statement of the case, the assessee is a public limited company which maintains its accounts on calendar year basis. Orig...
Tag this Judgment!Victor Cables Corporation and anr. Vs. the Assistant Commissioner (Ass ...
Court: Allahabad
Decided on: Aug-02-1982
Reported in: [1983]54STC94(All)
R.R. Rastogi, J.1. By this petition under Article 226 of the Constitution the petitioners challenge the proceedings for the recovery of Rs. 92,617.25 in pursuance of the notice dated 1st July, 1977, relating to the assessment year 1976-77.2. M/s. Victor Cables Corporation, Ghaziabad, petitioner No. 1, is a partnership firm of which petitioner No, 2, Sri B.K. Gupta, is a partner. The head office of the firm is at New Delhi and its factory is situated at Ghaziabad. It is engaged in the manufacture of electric wires and electric cables. For the assessment year 1975-76 the petitioners effected intra-State sales of aggregate sum of Rs. 38,27,252.19 out of which sales to the extent of Rs. 35,87,576 were made to Government departments and on those sales tax at the concessional rates of 3 per cent and 4 per cent in view of Section 3-G of the U.P. Sales Tax Act was to be charged. This provision has come into force on 26th May, 1975. While filing the quarterly/monthly returns the petitioners dep...
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