Allahabad Court February 1983 Judgments
Smt. Muniz Fatima Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Feb-28-1983
Reported in: (1983)5ITD183(All.)
2. The assessee allowed during the previous year, relevant to the assessment year 1976-77, in question, a salary of Rs. 30,000 to her husband, Shri Ajaz Ahmad Khan, from the firm Khan Carpets, Bhadohi.When the ITO asked the assessee to show why it may not be clubbed with her income under Section 64(1)(ii) of the Income-tax Act, 1961 ('the Act'), the assessee filed her written reply dated 20-2-1979 stating as under : (1) Shri Ajaz Ahmad Khan had been looking after the correspondence work, banking and other miscellaneous work regarding ports and shipment of carpets, etc. He is also an attorney of the firm authorised to visit all places and offices in connection with firm's business. (2) Carpet manufacturing is a highly technical matter and success or perfection in this trade cannot be achieved unless the persons looking after the job possess technical knowledge and experience about the whole process involved. Shri Ajaz Ahmad, it is claimed, possesses that technical and special knowledge...
Tag this Judgment!Controller of Estate Duty Vs. Zafrul Hasan
Court: Allahabad
Decided on: Feb-28-1983
Reported in: (1983)34CTR(All)328; [1984]146ITR220(All); [1983]13TAXMAN565(All)
V.K. Mehrotra, J. 1. Haji Mohammad Hamza of Kanpur died on June 21, 1956. His son, Sri M.A. Barkat, filed details of the estate of the deceased under the provisions of the E.D. Act (briefly, 'the Act') as accountable person. Assessment was made by the Dy. Controller of Estate Duty on February 29, 1960. The movable property of the deceased included the value of 204 shares in M/s. U. P. Tannery Co. (P.) Ltd., computed at Rs. 12,59,514. This figure had been arrived at after making allowance for the income-tax liabilities of the company but it was observed by the Dy. Controller in his order that in case it was found that no income-tax was payable by the company, the liability of the deceased would be rectified.2. Section 21 of the K. D. (Amend.) Act, 1958, inserted a new Section 59 in the Act while deleting some sections, including Section 62 of the unamended Act, with effect from July 1, 1960.3. On February 15, 1962, a notice under Section 59 of the Act was issued to the accountable perso...
Tag this Judgment!Shyama Charan Saxena Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-28-1983
Reported in: [1984]145ITR689(All)
1. 'Shanti Villa', a house, was purchased in 1961 for a sum of Rs. 40,000 by Navin Chandra, Prabhat Chandra and Subhash Chandra, the three minor grandsons of the assessee, who was a leading civil lawyer of Hardoi having professional and property income, under the guardianship of their mother. In 1970, the ITO reopened proceedings for the assessment years 1962-63 to 1969-70, being of opinion that the assessee had failed to disclose the income from this property and to explain the investments made therein, in his returns. The explanation of the assessee supported by his own affidavit that the money was given to his grandsons by their grandmother who had owned property and had income therefrom was not accepted. The ITO held that the house was purchased by the assessee out of his past savings, the sale of agricultural land and National. Savings Certificates.2. In consequence of this finding, notices under Section 271(1)(c) were also issued. But as the assessee had died, proceedings were in...
Tag this Judgment!Controller of Estate Duty Vs. Devi Prasad
Court: Allahabad
Decided on: Feb-25-1983
Reported in: [1983]141ITR925(All)
V.K. Mehrotra, J.1. By a statement dated 19th August, 1976, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referredthe following questions for the opinion of this court. Four separate applications were filed under Section 64(1) of the E.D. Act, 1953, two on behalf of the Controller of Estate Duty, and two on behalf of the accountable person. The questions are these :'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in deleting the addition of Rs. 1,78,485 made under Section 9(1) read with Section 27(1) of the Estate Duty Act? (2) Whether, on the facts and in the circumstances of the case, the action of the deceased in not taking any share of the goodwill on his retirement from the firm, M/s. Shadi Ram Ganga Prasad, on June 27,1968, resulting in 'deemed gift' under Section 9(1) read with Section 27, Explanation 2, to Section 2(15) of the Act ? (3) Whether, on the facts and in the circumstances of the case, th...
Tag this Judgment!Commissioner of Income-tax Vs. Jaiswal Motor Finance
Court: Allahabad
Decided on: Feb-24-1983
Reported in: (1983)37CTR(All)217; [1983]141ITR706(All)
R.M. Sahat, J.1. The following question of law has been referred for the opinion of this court: 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the onus placed on the assessee by Section 68 of the Income-tax Act had been duly discharged ' 2. In 1971-72, the very first year of assessment of the firm, the ITO found certain deposits in the accounts of the partners in the books of the assessee. The explanation of the assessee that the source of these deposits was agricultural income of the partners was rejected except in respect of one of the partners. The order was maintained by the AAC as well. The Tribunal, however, found that these deposits had been made by the partners as their capital, because without these investments they could not have become partners. Consequently, according to the Tribunal, the assessee had discharged the burden of explaining the deposits in its account books. It was further not required to explain the source o...
Tag this Judgment!Gulam Mohammad and ors. Vs. 1st Addl. District Judge and ors.
Court: Allahabad
Decided on: Feb-21-1983
Reported in: AIR1984All12
V.K. Khanna, J. 1. This writ petition has been filed against the order of I Additional District Judge. Varanasi, dated 19-9-1980 affirming the order of the II Civil Judge. Varanasi by which he allowed applications 51-C dated 27-2-1979 and 57-C moved by the plaintiffs for bringing legal representatives of deceased plaintiff No. 1 and some of the defendants on record in a proceeding for preparation of final decree.2. The sole controversy in the present writ petition centres round the question as to whether the provisions of Order 22, Rule 12. C.P.C. as amended by this court, apply to the case in view of the provisions of Section 97 of the C.F.C. (Amendment) Act (Act No. 104 of 1976). The other question which arises for determination is as to whether, in case, the Allahabad amendment to Order 22. Rule 12. C.P.C. survives after U. P. Act No. 104 of 1976, the same will have application to the present case.3. As far as the first argument raised by the learned counsel for the petitioners is c...
Tag this Judgment!Shaw Scott Distilleries Private Ltd. and anr. Vs. Sales Tax Officer an ...
Court: Allahabad
Decided on: Feb-21-1983
Reported in: [1983]54STC344(All)
V.K. Mehrotra, J.1. On the night between 4th and 5th September, 1981, a truck bearing registration No. MPU-6238 was intercepted at the Kotwan Check Post established by the sales tax department and it was discovered that 600 cases of different varieties of Indian-made foreign liquor were being carried under an invoice issued by M/s. Shaw Wallace & Company Limited (petitioner No. 2) from Kanpur and were meant for M/s. Jain & Company. From the documents provided by the transport company covering this consignment it appeared that the consignment was loaded at Rampur in the State of U.P.2. On 15th September, 1982, a show cause notice was served by the Sales Tax Officer, Special Investigation Branch, Agra, upon M/s. Shaw Wallace and Co. Ltd., Rampur. According to this show cause notice, the value of the aforesaid consignment of 500 cases of Indian-made foreign liquor was disclosed at Rs. 62,525 and as per the statement of a representative of M/s. Shaw Wallace & Co. Ltd. On 10th September, 19...
Tag this Judgment!Paramjit Lal Badhwar Vs. Prem Spinning and Weaving Mills Co. Ltd.
Court: Allahabad
Decided on: Feb-14-1983
Reported in: [1986]60CompCas420(All)
S.D. Agarwala, J.1. This is a petition for winding up Pream Spinning and Weaving Mills Co. Ltd., hereinafter referred to as ' the company ', under Section 439 of the Companies Act, 1956. The'Companies Act, 1956, shall hereinafter be referred to as 'the Act'. The petitioner, Paramjit Lal Badhwar, was secretary-cum-manager of the company since 1969 up to January 16, 1981. The petitioner was in-charge of the day-to-day working of the company. After he ceased to be the secretary of the company, the present petition was filed on February 25, 1981.2. Originally, the registered office of the company was situated at Ujhani, District Budaun, but now the office has shifted to Ambala Road, Saharanpur. The total number of issued and subscribed shares of the companyare 26,215 of Rs. 60 each. The company was incorporated in the year 1921 and started manufacturing cotton yarn from 1923 and continued to manufacture cotton yarn till December, 1973. In 1973, the spinning section of the company was burnt...
Tag this Judgment!Hira Lal and Sons Vs. Income-tax Officer
Court: Allahabad
Decided on: Feb-14-1983
Reported in: (1983)37CTR(All)34; [1985]156ITR30(All); [1983]15TAXMAN337(All)
Mehrotra, J. 1. By this petition under Article 226 of the Constitution, M/s. Hiralal and Sons, a firm registered under the I.T, Act, 1961, has assailed an order dated March 20, 19.79 (annexure 'I' to the writ petition), in so far as it related to an adjustment of Rs. 2,02,931 towards the alleged tax liability of one Hiralal Mithal (in his individual capacity) who was, at one time, a partner of the petitioner from the amount due to the petitioner as refund. 2. It is not in dispute that Hiralal Mithal was a partner of M/s. Hiralal and Sons until his retirement therefrom w.e.f. July 5, 1977, It is also not in dispute that the deed of partnership dated April 1, 1962, under which Hiralal Mithal was a partner of firm, M/s, Hiralal and Sons, was substituted by a fresh deed by which a new partnership firm came into existence w.e.f. July 9, 1977. The case of the petitioner is that no adjustment of any tax liability of Hiralal Mithal could be made by the I.T. Department from any amount which was...
Tag this Judgment!Radhey Shyam Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-14-1983
Reported in: (1983)36CTR(All)247; [1984]146ITR374(All); [1983]15TAXMAN368(All)
R.M. Sahai, J.1. By this petition filed under Article 226 of the Constitution of India, the principal relief sought is the quashing of the order dated 31st October, 1979, passed by the Commissioner dismissing a revision filed under Section 264 of I.T. Act, against the order dated 28th March, 1978, passed by the ITO disallowing registration to the petitioner under Section 185(5), as infructuous because the impugned order had been the subject of an appeal to the Commissioner (Appeals) even though it was dismissed on 12th September, 1979, as barred by time.2. In order to assail the correctness of this order the petitioner has taken recourse to arguments both on merits and tecnicalities. It is urged that the revision having been fixed for hearing on 12th November, 1979, the Commissioner committed an error apparent on the face of the record in dismissing it on 31st October, 1979, on communication of written reply to the query made by the Commissioner as to whether the petitioner had filed a...
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