Allahabad Court September 1982 Judgments
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Commissioner of Income-tax Vs. Bajaj and Co.
Court: Allahabad
Decided on: Sep-10-1982
Reported in: (1983)32CTR(All)177; [1983]143ITR218(All); [1983]12TAXMAN83(All)
K.N. Seth, J.1. The assesses, a partnership firm, was granted registration and benefit of continuance of registration up to the assessment year 1969-70. Its partners were Sri Vinod Kumar and Sri Rajan Bajaj; four minors, Rajiv, Sanjiv, Geeta and Meena, were admitted to the benefits of the partnership. For the assessment year 1970-71 also, of which the previous year ended on July 15, 1969, the firm was granted the benefit of continuance of registration. Subsequently, the ITO found that a change had taken place in the constitution of the firm inasmuch as Kumari . Geeta became major on January 7, 1969. He was, therefore, of the opinion that continuance of registration, which had been allowed to the firm, was erroneous. He issued a notice under Section 186(1) of the I.T. Act and, after hearing the assessee and obtaining the previous approval of the IAC, cancelled the registration. The assessee appealed to the AAC, who, relying on the decision of this court in Ram Narain Laxman Prasad v. IT...
Karam Chand Thapar and Brothers(Coal Sales) Limited Vs. the Deputy Col ...
Court: Allahabad
Decided on: Sep-10-1982
Reported in: [1983]54STC37(All)
R.B. Lal, J.1. By this petition under Article 226 of the Constitution the petitioner has prayed for quashing the recovery proceedings for realisation of amount of interest for the assessment years 1968-69 and 1969-70.2. The petitioner is a public limited company and has its branches registered under the U.P. as well as Central Sales Tax Acts, at Allahabad, Kanpur, Vara-nasi, Gorakhpur, Lucknow and Moradabad.3. The Sales Tax Officer, Allahabad, assessed the petitioner for the assessment year 1968-69 under the Central Sales Tax Act and determined the tax at Rs. 1,58,902.83 by order dated 31st March, 1973. The assessment order and the notice of demand were served on the petitioner on 18th April, 1973. The petitioner preferred an appeal against the said order before the Assistant Commissioner (Judicial), Sales Tax, Allahabad Range. The petitioner deposited certain sums towards the assessed tax on 1st June, 1973 and 25th July, 1973. The outstanding balance of Rs. 1,05,000 was paid by the pe...
Smt. NaIn Kumari Suri Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Sep-09-1982
Reported in: (1983)34CTR(All)333; [1983]144ITR634(All); [1983]13TAXMAN464(All)
K.N. Seth, J.1. The petitioner has approached this court praying for a writ, order or direction in the nature of certiorari quashing the notice dated January 21, 1982, issued by the Commissioner of Income-tax under Section 263 of the I.T. Act, and the order of the ITO dated November 20, 1981, passed under Section 132(5) of the Act.2. A search was carried out, of the lockers belonging to the petitioner, in the Hindustan Commercial Bank, Birhana Road, Kanpur, and the Allahabad Bank. In the search, some jewellery and cash were seized. The ITO by his order dated November 20, 1981, passed under Section 132(5) of the Act directed that a sum of Rs. 43,650 be retained and the remaining cash and jewellery be released in favour of the petitioner. The amount retained was considered sufficient to cover the tax liability of the petitioner and the penalties leviable under Sections 271(1)(c) and 273. The petitioner has preferred detailed objection before the Commissioner under Section 132(11) of the ...
Shanker Bux Singh Vs. Avas Ayukt, U.P. Avas Evam Vikas Parishad
Court: Allahabad
Decided on: Sep-08-1982
Reported in: 1983CriLJ1328
T.S. Misra, J.1. Shanker Bux Singh, the present applicant was an employee of Avas Evam Vikas Parishad. His services were terminated by an order dated 4th June, 1981 wherein it was written that instead of one month's notice one month's salary shall be payable to him. That order was served on the present applicant on 11th June, 1981. It has been said in the counter-affidavit filed in this case that the applicant was paid a sum of Rs. 640.70 by cheque towards Ids one month's salary in lieu of one month's notice. This fact has not been denied by the applicant in his rejoinder-affidavit. On the other hand, it has been said by the applicant that the cheque delivered to him was not cashed by him.2. The present applicant filed a writ petition No. 2957 of 1981 in this court seeking the quashing of the order dated, 4th June, 1981 whereby his services had been terminated. On his application for interim relief an order was passed by a learned single Judge of this Court on 23rd June, 1981 in the fo...
Rameshwar Prasad Kishan Gopal Vs. V.K. Arora, Income-tax Officer and a ...
Court: Allahabad
Decided on: Sep-06-1982
Reported in: (1983)32CTR(All)204; [1983]141ITR763(All)
Rastogi, J.1. This petition under Article 226 of the Constitution challenges the initiation of proceedings under Section 148 of the I.T. Act, 1961 (hereinafter 'the Act'). The petitioner, M/s. Rameshwar Prasad Kishan Gopal, Kanpur, is a partnership firm consisting of three partners, namely, Rameshwar Prasad, Kishan Gopal and Smt. Sarju Devi. It is registered under the Act and carries on business in poppy heads as wholesale dealer. The State of Uttar Pradesh by a notification issued under Rule 42A of the U.P. Poppy Heads (Amendment) Rules, 1969, had imposed an excise duty of 50 paise per kg. on poppy heads with effect from 1st of July, 1969. The petitioner along with other dealers in poppy heads challenged that levy before the Lucknow Bench of this court by means of a writ petition. The petition was admitted and an interim order staying the realisation of excise duty was granted. Subsequently on the application of the Excise Dept. the petitioner was directed by the court to deposit the ...
Lakhmi Chand Vs. the Collector, Agra and ors.
Court: Allahabad
Decided on: Sep-03-1982
Reported in: AIR1982All460
ORDERM.N. Shukla, J.1. The Collector, Agra, respondent No. 1, made a declaration by publication for holding an auction of fisheries rights of river Yamuna Part III for the period 1-1-1982 to 31-12-1982 under Section 122-A of the U. P. Zamindari Abolition and Land Reforms Act read with Para 60 of the U. P. Gaon Sabha and Bhumi Prabandhak Samiti Manual, hereinafter referred to as 'the Manual', in accordance with the terms and conditions incorporated in the auction notice attached as Annexure CA 2 to the counter affidavit filed on behalf of the respondents Nos. 1, 6 and 7 i. e. the Collector, Agra, the District Land Reforms Officer, Agra and the State of Uttar Pradesh. The conditions of the auction, inter alia, were that a bidder would be required to deposit a sum of Rs. 1,000/- as advance, thereafter furnish a certificate of solvency and then he would be entitled to participate in the auction. It was also provided that the bidder in whose favour the auction concluded would have to deposi...
Madan Lal Agarwal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-03-1982
Reported in: (1983)32CTR(All)179; [1983]144ITR745(All); [1983]13TAXMAN120(All)
H.N. Seth, J.1. Controversy in this reference under Section 256(1) of the I.T. Act, 1961, concerns the assessment of Lala Madan Lal Agarwal (Hindu undivided family) for the assessment year 1946-47.2. After obtaining approval of the Board for initiating proceedings to assess the escaped income of the assessee for the year 1946-47, the ITO, Aligarh, issued the following notice which was dated 29th September, 1962, to Sri Madan Lal Agarwal :'Whereas I have reason to believe that your income......chargeable to tax for the assessment year in respect of which you are assessable in 1946-47, has escaped assessment within the meaning of Section 147 of the Income-tax Act, 1961 ;1. therefore, propose to assess/reassess the income.....depreciation allowance for the said assessment year and I hereby require you to deliver to me within 30 days from the date of service of this notice, a return in the prescribed form of your income......in respect of which you are assessable for the said assessment ye...
Commissioner of Income-tax Vs. Raghunandan Prasad
Court: Allahabad
Decided on: Sep-03-1982
Reported in: [1983]143ITR212(All); [1983]12TAXMAN50(All)
K.N. Seth, J. 1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in upholding the order cancelling penalty in spite of the provision of Section 171(8) of the Income-tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case, the Department is justified in law in raising (the question of) the applicability of Section 171(8) (in an) application filed Under Sections 256(1) and 256(2) 7'2. Facts necessary to answer the questions referred are as follows :For the assessment year 1970-71 the assessee, an HUF, filed a return showing an income of Rs. 16,100. During the course of the assessment proceedings it was found that the assessee had understated the income of his residential house and claimed more than double the amount paid as house and water taxes. Further, income arising out of the sale of a truck was not di...
Hari Prasad Vs. Tax Recovery Commissioner and ors.
Court: Allahabad
Decided on: Sep-02-1982
Reported in: (1983)32CTR(All)183; [1984]145ITR48(All)
Rastogi, J. 1. By means of this petition under Article 226 of the Constitution, the petitioner, Hari Prasad, challenges the recovery proceedings taken against him for recovery of certain income-tax dues for the assessment years 1943-44 and 1944-45, outstanding against M/s. Pooran Mal Onkar Mal, Deoria.2. The facts as set out in the petition are that ex parte assessments were made under Section 23(4) of the Indian I.T. Act, 1922, against M/s. Pooran Mal Onkar Mal of Deoria, an HUF, for the assessment years 1943-44 and 1944-45 in respect of income-tax and excess profits tax. These assessments were made on December 31, 1946. The family tree of this HUF was as under: Sheo Lal ________________________|_____________________________ | | | | Piramal Gulab Rai Girdhari Lal Pooran Mal | | | | Ganga Issueless Hari Prasad | (Adopted son) | _____________________________________________| | | | Mohan Lal Sohan Lal Hari Prasad3. Hari Prasad is the petitioner before us. On the basis of the aforesaid as...
Guchhan Vs. District Magistrate and ors.
Court: Allahabad
Decided on: Sep-02-1982
Reported in: 1983CriLJ1237
M.N. Shukla, J.1. By means of this petition the petitioner has challenged his detention by an order dated 26-4-1982 passed by the District Magistrate. Rampur, under Section 3(2), National Security Act, 1980 (hereinafter called the Act). The order of detention was served on him on 27-4-1982 and he was arrested and the grounds of detention were supplied to him on the same date. The order purports to be based on the subjective satisfaction of the District Magistrate that it was necessary to detain the petitioner with a view to preventing him from acting in a manner prejudicial to public safety. This subjective satisfaction, according to the grounds of detention, was founded on three incidents and the confidential report dated 8-1-82 furnished by the Local Intelligence Unit of Rampur to the effect that the petitioner was a person notorious for his 'criminal activities, a history-sheeter of class A category, who was terrorising the public with the result that no one was prepared to speak an...
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