Allahabad Court February 1983 Judgments
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Brij Raj Singh and anr. Vs. the State
Court: Allahabad
Decided on: Feb-09-1983
Reported in: 1983CriLJ1916
N.N. Sharma, J.1. This appeal is directed against the order dt. 5-10-1976 by Sri R. K. Gupta Sessions Judge Etah in Sessions trial No. 497 of 19752. Appellant Brij Rai Singh was convicted under Section 302 of the Penal Code co-accused Phool Singh who is dead now and whose appeal abates was convicted under Section 302, I.P.C. read with Section 34 I. P. C: each appellant was sentenced to Imprisonment for Life.3. Prosecution story briefly stated is that appellant Brij Raj Singh and deceased Sri Chand were co-villegers residents of village Bhadwas police station Nidholikalan district Etah. An election for the office of Pradhan took place in this village and appellant Brii Raj Singh was opposed by Jodh Singh. Ram Swarup P. W. 5, own brother of Sri chand supported Jodh Singh which was unpalatable to Brij Rai Singh.4. It was about four months prior to occurrence that Brii Rai Singh and his associate Phool Singh attacked Ram Swarup and Srichand a report about that incident was lodged at police...
First Son of Pankaj Mohan (P.) Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Feb-08-1983
Reported in: (1983)4ITD266(All.)
1. These three appeals, though filed by different assessees, raised common questions and were, therefore, heard together and are being disposed of, for the sake of convenience by one common order.2. The assessees are three different private Trusts and the assessment year involved is 1978-79. The appeals arise out of separate orders all dated 23-10-1981 of the Commissioner.3. WT Appeal No. 42 (All.) of 1982 filed by the first son of Vinai Mohan (P.) Trust, Lucknow, was filed on 4-1-1982 after a delay of six days. In the condonation application it was stated by the assessee that the appeal was prepared on 7-12-1981 well in time as the last day of filing the appeal was 29-12-1981. It was also stated that after preparation the papers were handed over to the attorney Shri Vijai Nigam to take them to Lucknow from Delhi and that on reaching Lucknow Shri Vijai Nigam was informed that Shri Rakesh Mohan had to leave for Bombay suddenly and therefore, the papers were despatched by air to Bombay....
Cawnpore Club Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-03-1983
Reported in: [1990]183ITR620(All)
V.K. Mehrotra, J. 1. The following questions of law have beenreferred for the opinion of this court by the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad: '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income of the assessee was liable to be assessed as income from other sources (2) If the answer to question No. 1 is in the negative, was this income, income from property as claimed by the Department or business income as claimed by the assessee (3) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in rejecting the assessee's claim that its income was exempt from tax on the principle of mutuality ?' 2. The necessary facts are these. The assessee which is a company registered under the Indian Companies Act, 1913, is running a club at Kanpur for the benefit of its members. Out of the fifteen, rooms in the club, somewere used by some of its members on payment of Rs. 250 per month ...
Kumar Exporters P. Ltd. and anr. and Ajoy Agarwal Vs. Naini Oxygen Ace ...
Court: Allahabad
Decided on: Feb-03-1983
Reported in: [1985]58CompCas97(All)
Agarwala, J. 1. These are two connected petitions filed under Section 155 of the Companies Act, 1956, hereinafter referred to as ' the Act'. Company Petition No. 3 of 1981 has been filed by M/s. Kumar Exporters Private Ltd., petitioner No. 1, and Ashok Agarwal, petitioner No. 2, against Naini Oxygen Acetylene and Gas Ltd., having its registered office at 79, Darbhanga Colony, Allahabad, hereinafter referred to as ' the company ' and Ramesh Kumar Bansal, hereinafter referred to as ' Bansal'. Company Petition No. 4 of 1981 has been filed by Ajoy Agarwal against the company and Bansal. The facts on the basis of which the present petitions have been filed are identical. Similarly, the defence taken up by the respondent company and Bansal is also identical. In the circumstances, since common questions of fact and law arise, I am deciding both these petitions by means of a common judgment.2. The company has an authorised capital of Rs. 30 lakhs divided into 2,50,000 equity shares of Rs. 10 e...
Mohd. Oais and Company Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-02-1983
Reported in: (1983)37CTR(All)218; [1983]142ITR104(All); [1983]13TAXMAN337(All)
R.M. Sahai, J.1. Income-tax Appellate Tribunal, Allahabad Bench 'A', has referred the following question of law for opinion of this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in confirming the levy of penalty under Section 271(1)(c) of the Act?'2. On the submission advanced by learned counsel for the assessee, which we are inclined to accept, we do not consider it necessary to set out facts in detail. Penalty was levied on the assessee by IAC on March 30, 1977, under Section 274 of the IT. Act. Sub-section (2) of this section required an ITO to refer the case to the IAC if the penalty imposable exceeded Rs. 25,000. The ITO, after computing a total income of Rs. 98,880 against the returned income of Rs. 52,148, initiated proceedings under Section 271(1)(c) of the Act onFebruary 28, 1975, and referred the matter to the IAC because the minimum penalty imposable exceeded Rs. 25,000. By the time, however, the order was passed on ...
Ramesh Chand Kailash Chand Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-02-1983
Reported in: [1983]53STC410(All)
V.K. Mehrotra, J.1. This revision has come before us on a reference made by one of us who felt dubitant about the correctness of the observation made by him in an earlier decision in Bhagwan Das Mool Chand v. Commissioner of Sales Tax, U. P. 1980 ATJ 434.2. The assessee, who is the applicant in this Court, was dealing in foodgrains and oil-seeds. The matter relates to the year 1977-78 during which there were several surveys at its business premises. One of such surveys was made on 27th October, 1977, at about 5.00 or 5.30 in the evening. Some loose papers were found during the survey at the shop containing mention therein of arrivals of foodgrains, etc. On scrutiny of the account books it was found that the transactions recorded in these loose papers were not incorporated in the books of account. The explanation given by the dealer was that the arrivals evidenced by these loose papers had taken place shortly before the survey and entries could not, therefore, be made about them in the ...
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