Allahabad Court April 1983 Judgments
Nazir Vs. State of U.P.
Court: Allahabad
Decided on: Apr-28-1983
Reported in: 1984CriLJ74
ORDERR.C. Deo Sharma, J.1. This application in revision has been made by Nazir against the judgment and order dated 14-4-1981 passed by the learned Vth Additional Sessions Judge of Sitapur in an appeal against conviction and through which the appeal was dismissed and the conviction of the applicant under Section 7/16 of the Prevention of Food Adulteration Act was upheld. The applicant was sentenced by the trying Magistrate to six months' rigorous imprisonment and a fine of Rs. 1,000/-, in default of payment of which he was to undergo further simple imprisonment for three months.2. The prosecution case in brief was that the Food Inspector Sri Pratap Shankar Srivastava checked the applicant on 8-7-1977 at about 11 A.M. on Sitapur-Lakhimpur road in village Hargaon while he was carrying milk in a can and suspecting it to be adulterated he obtained a sample according to the rules and having paid the price therefor obtained receipts etc. in the presence of one P. K. Chopra. The applicant had...
Tag this Judgment!J K Organization Vs. Income-tax Officer.
Court: Allahabad
Decided on: Apr-28-1983
Reported in: [1983]6ITD16(NULL)
ORDERPer Shri V. P. Elhence, Judicial Member - This is an appeal filed by the assessee against the order dated 20-2-1981 of the learned Commissioner (Appeals).2. The assessee, J. K. Organisation, Kamla Tower, Kanpur is an AOP. The assessment year in question is 1976-77. With the consent of both the parties, arguments were heard by us only on the preliminary point whether the assessee is constituted on the principles of mutuality and, therefore, not liable to be taxed.3. The facts relevant to the point at issue are as follows. The assessee association is registered under the Indian Trade Unions Act, 1926, whose membership is confined to persons whose undertakings in business, trade, industry, and agriculture form part of or are connected with the J. K. Group of undertakings or who are trustees under a trust made by any member or members thereof. Among the objects of the association (which are specified under rule 3 of its rules and regulations) the following are also included the main o...
Tag this Judgment!K.K. Somani Vs. D.K. Somani and ors.
Court: Allahabad
Decided on: Apr-27-1983
Reported in: [1986]59CompCas910(All)
K.C. Agrawal, J.1. These are three connected special appeals under Chapter VIII, Rule 5 of the High Court Rules against the order dated 22nd December, 1982, passed by a learned single judge in Company Petition No. 12 of 1982, on an application for temporary injunction.2. After the conclusion of arguments on April 27, 1983, we passed a brief order allowing the appeals partly and we are giving the detailed reasons.3. The facts giving rise to these appeals are that O. P. No. 1, Somani Steels Ltd., is a company incorporated under the provisions of the Companies Act, 1956. The issued capital of the company is Rs. 50,00,000 in 5 lakhs equity shares of Rs. 10 each. The paid up capital is Rs. 49,63,000. O. P. No. 2, R. K. Somani, is the managing director. The following pedigree gives the details of Somani family which holds more than 50 per cent. of shares. H.K.Somani (died on 4-5-77) =Smt. Ratan Devi Somani (Died on 24-3-1978) | ________________________________________________________________...
Tag this Judgment!Controller of Estate Duty Vs. Smt. Ram Sumarni Devi
Court: Allahabad
Decided on: Apr-26-1983
Reported in: (1984)38CTR(All)111; [1984]147ITR233(All); [1983]15TAXMAN168(All)
R.M. Sahai, J.1. The Income-tax Appellate Tribunal, Allahabad, has 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 in law justified in holding that no goodwill passed on the death of Shri Ram Bharosey Lal either Under Section 5 or Under Section 7 of the E.D. Act, 1953?'2. It has been found that one Ram Bharosey Lal was a partner in M/s. Dunkar Durrie Company. He died on 6th September, 1971. His wife and legal heir, Smt. Ram Sumarni Devi, filed an estate duty account and showed the net value of the estate at Rs. 1,04,340. It was not accepted by the Asst. Controller of E.D. He determined it at Rs. 1,56,447. In this computation, he added a sum of Rs. 44,511 as the value of 50% share of the accountable person for the goodwill in M/s. Dunkar Durrie Company. The Tribunal did not agree with it. It examined the terms of the partnership deed and found that under it the partnership was determinabl...
Tag this Judgment!Commissioner of Wealth-tax Vs. R.L. Wig
Court: Allahabad
Decided on: Apr-26-1983
Reported in: (1983)35CTR(All)324; [1984]147ITR235(All); [1983]15TAXMAN143(All)
V.K. Mehrotra, J.1. At the instance of the CWT, Kanpur, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question of law for the opinion of this court under Section 27(2) of the W.T. Act, 1957.'Whether, on the facts and in the circumstances of the case, the ITAT is correct in allowing as a liability to Nagar Mahapalika of paying 75% of difference between the purchase and sale price of the impugned plots which did not arise during the year under consideration ?'2. The facts found are that a plot of land, which had been taken on lease by the assessee from the Nagar Mahapalika, Kanpur, was subject to the condition that in case the assessee sells the plot, before making any construction thereon, the Mahapalika would be entitled to a share of 75% in the profit made in the transaction. On the valuation date, namely, March 31, 1972, relevant to the assessment year 1972-73, the plot of land had remained without any construction by the assessee. The WTO ...
Tag this Judgment!Vishwa Nath Pandey Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Apr-26-1983
Reported in: AIR1984All10
K.S. Varma, J. 1. On 4-9-1954 the petitioner was appointed as Ticket Collector in North Eastern Railway and was confirmed on that post on 6-1-1958. In 1966 he was promoted as Senior Ticket Collector and was confirmed on that post on 9-9-1974. The petitioner resigned his post with effect from 21-12-1974 after having completed 20 years of service in the North Eastern Railway. On an application moved by the petitioner he was appointed to the post of a Lecturer in Law in K. K. Degree College, (J. N. College) Lucknow affiliated to the Lucknow University. This application was moved while the petitioner was in service. The petitioner, however, requested the Divisional Superintendent (P). North Eastern Railway, Lucknow to allow him to take up the job of Lecturer in law, undertaking that he would fulfil all the conditions laid down by the Railway Board for officers going on deputation. The Divisional Superintendent, Lucknow accepted the request of the petitioner to proceed on deputation as Lect...
Tag this Judgment!Kashi Nath Mukund Lal Vs. Income-tax Officer and ors.
Court: Allahabad
Decided on: Apr-22-1983
Reported in: (1984)39CTR(All)103; [1984]147ITR230(All); [1984]16TAXMAN23(All)
R.M. Sahai, J.1. Aggrieved against order dated 24th September, 1977, of the ITO refusing to renew registration under Section 184 of the I.T, Act for assessment year 1975-76 and the orders dated 4th February, 1978, and 15th September, 1978, passed by the AAC and CIT, the petitioner has approached this court for the quashing of these orders and for direction to opposite parties to grant continuation of registration to the petitioner's firm for the year in dispute.2. It is not disputed that in the previous years relevant to the assessment year 1973-74 there was change in the constitution of the firm and a fresh deed of partnership was drawn up and the application for fresh registration was granted by the ITO. It was continued in 1974-75. In 1975-76 also, the petitioner filed requisite Form No. 12 seeking continuation of registration under Section 184(7} of the Act on 2nd June, 1975. It is further not disputed that the form was duly signed by all the partners constituting the firm. It was ...
Tag this Judgment!Rani Indra Devi Vs. Commissioner of Wealth Tax.
Court: Allahabad
Decided on: Apr-22-1983
Reported in: (1984)38CTR(All)118
JUDGMENT : Sahai, J. - The Tribunal Allahabad has referred the following question of law u/s 27 of the WT Act, 1957 (the Act) for the opinion of this court : "1. Whether the Tribunal was right in holding that the default u/s 14(1) of the WT Act was not automatically condoned as soon as the WTO served a notice u/s 14(2) or s. 17 of the WT Act ? 2. Whether the Tribunal was right in holding that the burden of proving reasonable cause for delay in the filing of the return was on the assessee and it was not necessary for the department to prove existence of mens rea ?" 2. Penalty proceeding were initiated u/s 18(1)(a) of the Act for late filing of return for 1971-72 on 27-3-1974 only after notice u/s 17 of the Act was issued. Claim of the assessee of ignorance of including even bank deposits of Rs. 57,000 her own name in return was repelled as it was not supported by any evidence nor was the plea raised in response to notice u/s 17. Further, bona fide of the assessee was found not to have b...
Tag this Judgment!Gopi Nath Seth Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-08-1983
Reported in: (1983)35CTR(All)334; [1984]146ITR586(All); [1983]15TAXMAN24(All)
Sahai, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question of law for the opinion of this court under Section 256(1) of the I.T. Act, 1961 :'Whether, on the facts and in the circumstances of the case, salary paid to the karta of the Hindu undivided family was an allowable deduction ?'The assessee, an HUF, comprising of Gopi Nath Seth, his wife and their two minor sons under guardianship of their mother, claimed deduction under Section 37 of the I.T. Act of salary paid by it to Gopi Nath, the karta, for rendering service to it and looking after its business interest, etc. Although the AAC accepted the claim because :' Participation of minors is not essential for an agreement. The only point on which the Tribunal threw away the claim of salary was that the agreement was not a valid one. The Tribunal never expressed the opinion that the amount had not been paid for commercial expediency. The appellant's wife was certainly not a coparcene...
Tag this Judgment!Commissioner of Sales Tax Vs. Nawi Hussain
Court: Allahabad
Decided on: Apr-08-1983
Reported in: [1983]54STC394(All)
R.M. Sahai, J.1. Being of opinion that there was apparent conflict in Commissionef of Sales Tax v. Sampat Raj Jain [1971] 27 STC 307 and Moti Dal Mills, Agra v. Sales Tax Officer (printed at page 405 infra) 1978 UPTC 606 two Division Bench decisions of our Court, on construction of Section 3-C(1) of the U. P. Sales Tax Act, a learned single Judge directed papers to be laid before the Honourable the Chief Justice who in exercise of powers under Rule 6 of Chapter IV of Rules of the Court, directed these revisions to be listed before the Tax Bench. That is how these revisions came before us. After hearing the learned counsel for the parties, although there appears to be no conflict, in these decisions, to which we shall advert later, yet we are not persuaded, as suggested by the learned standing counsel, to refer back these revisions as what can be done by a single Judge can, Surely, be done by a Division Bench. Converse may not be true. Further, propriety restrains us from adopting this ...
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