Allahabad Court August 1983 Judgments
Ma Shree Kishoriji Bishwa Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Aug-29-1983
Reported in: (1984)7ITD90(All.)
1. The assessee is aggrieved of the order dated 15-12-1980 of the learned AAC.2. The assessee is a trust by the name of Ma Shree Kishoriji Bishwa Hitkarak Trust, 1-Way Road, Lucknow. It was constituted under a deed dated 18-8-1961. The assessment year in question is 1968-69 and the relevant valuation date is 30th June. The wealth of the trust consists of immovable property No. 1, Ram Mohan Rai Marg (Way Road) and the movable property consists of shares, fixed deposits, account in GPO, Hazratganj, Lucknow and cash in hand. The assessee disputed the liability to wealth-tax on the ground that the properties being trust properties, no wealth-tax was leviable. However, the WTO did not accept this claim. He was influenced by the fact that in the income-tax assessment the trust income was not exempted under Section 11 of the Income-tax Act, 1961 ('the 1961 Act'), which order was also upheld by the learned AAC for the assessment year 1973-74. The WTO, accordingly, completed the wealth-tax ass...
Tag this Judgment!income-tax Officer Vs. Jangi Lal.
Court: Allahabad
Decided on: Aug-29-1983
Reported in: [1986]17ITD662(NULL)
ORDERPer Shri Prakash Narain, Accountant Member - The only contention in this appeal is that the Commissioner (Appeals) had erred in cancelling the penalty of Rs. 1,64,268 levied by the ITO under section 271(1)(a) of the Income-tax Act, 1961 (the Act).2. A search was conducted at the premises of the HUF of Shri Jangi Lal on 9-10-1974. A return was subsequently filed by this HUF. An assessment was also made on it in the status of HUF on 31-5-1978 on an income of Rs. 4,48,670. In appeal, relief was allowed by the Commissioner (Appeals) vide his order dated 18-1-1983 and he has finally reduced the taxable income to only Rs. 59,700.3. The ITO also initiated penalty proceedings under various sections of the Act including section 271(1)(a). A show-cause notice was issued to the assessee to which there was also a reply on 27-2-1981. It was stated in the said reply that the books of account and the details were seized by the department and, therefore, the assessee was not in a position to file...
Tag this Judgment!Dr. Iqbal Hasan Khan Vs. Iiird Additional District Judge and ors.
Court: Allahabad
Decided on: Aug-29-1983
Reported in: AIR1984All259
ORDERS.D. Agarwala, J.1. This is an application for review moved in Writ Petition No. 676 of 1983, Dr. Iqbal Hasan Khan v. The 3rd Additional District Judge, Aligarh, and others. The review application has been moved by two applicants. S. M. Zahid Hasan and Khurshiduzzaman Khan. They were not parties to the petition. 2. The writ petition had been filed by Dr. Iqbal Hasan Khan for issue of a Writ. Order or Direction in the nature of a Writ of Certiorari quashing the order of the learned 3rd Additional District Judge. Aligarh. dt. 14th Dec. 1982. 3. Briefly, the facts giving rise to the present petition are as under :-- Dr. Iqbal Hasan Khan, the petitioner, filed a Suit No. 345 of 1982 against respondents Nos. 2 to 19 in the court of the Munsif, Koil, Aligarh, for the appointment of a receiver of the Aligarh Muslim University Old Boys Association, to hold elections of the said Association and to hand over the properties of the said Association to the newly elected office-bearers. A furth...
Tag this Judgment!The State Vs. K.P. JaIn and Etc.
Court: Allahabad
Decided on: Aug-24-1983
Reported in: 1984CriLJ76
R.A. Misra, J.1. Sri S.P. Jain is Chairman of Aligarh Electric Supply Company Ltd. and Sri K. P. Jain is Managing Director thereof. Sri K. S. Kohli was appointed Receiver of the aforesaid Company in the month of July 1972 by the District Magistrate of Aligarh. The Receiver counted the cash in the Chest of the Company on 31st of July 1972 according to the directions of the District Magistrate and detected a shortage of Rs. 2,67,744.16 Paise. He submitted his report to the District Magistrate on the same day. The Receiver recorded the statement of Sri Shyam Sunder Saxena Cashier of the Company and forwarded the same along with his report to the District Magistrate. The Cashier stated that the cash which was found short was not available with him because that was taken away by the Managing Director Sri S. P. Jain. F.I.R. was lodged at Police Station Banna Devi on 5-8-1972. The case was investigated and after completing the investigation charge-sheets were submitted against Sri S. P. Jain,...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. M.P. Sugar Mills (P.) Ltd.
Court: Allahabad
Decided on: Aug-22-1983
Reported in: (1984)38CTR(All)112; [1984]148ITR203(All); [1983]15TAXMAN247(All)
H.N. Seth, J.1. The assessed, M/s. M.P. Sugar Mills Private Ltd., Kanpur, is a private limited company and runs amongst other units, a sugar mill at Majhaulia and an oil mill at Kanpur. It claimed that during the accounting period relevant to the assessment year 1963-64, it incurred a liability for payment of Rs. 10,92,364 for deferred payment of cane price under price-linking formula and as such it was entitled to an allowance of this amount while computing its income. The ITO disallowed the claim made by the assessee. In appeal, the order passed by the ITO in this regard was upheld by the AAC. However, in second appeal, the Income-tax Appellate Tribunal accepted the claim made by the assessee and held that it was entitled to the allowance claimed by it.2. The assessee's trading account showed that in connection with its oil mill business it had incurred the following losses which, according to the assessee, partook the nature of hedging losses, and the assessee claimed that it was en...
Tag this Judgment!Universal Exporters Vs. State of U.P.
Court: Allahabad
Decided on: Aug-19-1983
Reported in: [1983]54STC290(All)
R.M. Sahai, J.1. In this petition, initially for direction to the Sales Tax Officer to issue forms III-A, who despite application after application since February, 1982, to 5th January, 1983, was sitting tight over the matter, subsequently amended for quashing order dated 3rd February, 1983, rejecting the petitioner's application dated 5th January, 1983, the basic controversy to be decided is if a registered dealer under the U. P. Sales Tax Act purchasing goods liable to tax on point of sale to the consumer from a registered dealer is entitled for these forms even if the goods have been purchased for export.2. For this purpose it is necessary to extract Sub-rule (1) of Rule 12-A of the U. P. Sales Tax Rules which entitled a registered dealer to obtain these forms from the Sales Tax Officer. It runs as under :A registerd dealer who wishes to purchase any goods, liable to tax under Sub-section (1) of Section 3-A or Section 3-AA at the point of sale to the consumer, without payment of tax...
Tag this Judgment!Ambrish Kumar Sahu Vs. U.P. Financial Corporation and ors.
Court: Allahabad
Decided on: Aug-19-1983
Reported in: AIR1984All113
N.D. Ojha, J. 1. One Sahu Bishwanath Singh, who was the father of the plaintiff-appellant, took a loan of Rs. 50,000/- from the U. P. Financial Corporation on 14th April, 1966, and executed a mortgage deed of certain properties as security for the loan. The amount of loan does not appear to have been paid by Sahu Bishwanath Singh. The U. P. Financial Corporation took steps for the sale of the mortgaged property in order to realise the amount of loan aforesaid. The appellant thereupon instituted a suit for injunction restraining the U. P. Financial Corporation, the Auctioner of the State Financial Corporation deputed to auction the property in suit and the Branch Manager of the U. P. Financial Corporation from realising Rs. 51,269-66 by selling the property which was mortgaged by Sahu Bishwanath Singh as aforesaid.Court-fees on the plaint was paid in accordance with Section 7(iv-B)(b) of the Court-fees Act treating it to be a simple suit to obtain an injunction. The Inspector of Stamps ...
Tag this Judgment!Jeet Singh and ors. Vs. the State
Court: Allahabad
Decided on: Aug-17-1983
Reported in: 1984CriLJ437
A.S. Srivastava, J.1. The only question which arises in this appeal is whether on a date fixed for hearing of an appeal it is essential for an appellant to appear personally in the court and whether the bonds furnished by him and the sureties can be forfeited on account of his absence on that date.2. The brief facts of this case are as under:Jeet Singh (appellant No. 1) was convicted and sentenced in a criminal case (No. 1138 of 1977) to four months' R. I. under Section 60 of the U. P. Excise Act. He filed an appeal (Criminal Appeal No. 87 of 1977) against that order in the court of Sessions Judge, Nainital. He was also released on bail in that appeal on furnishing sureties and on executing a personal bond as ordered by the Sessions Judge, Sardar Singh (appellant No. 2) and Mahendra Singh (appellant No. 3) were his sureties.3. On 24-5-1977 the Sessions Judge fixed 19-7-1977 for hearing of the appeal and as provided in Section 385(1)(i), Cr. P. C. directed this date of hearing to be not...
Tag this Judgment!income-tax Officer Vs. Mangal Pd. GuptA.
Court: Allahabad
Decided on: Aug-17-1983
Reported in: [1986]17ITD646(NULL)
ORDERPer Shri V. P. Elhence, Judicial Member - The department is aggrieved of the order dated 20-3-1982 of the learned AAC.2. The first point involved in this appeal relates to the taxability in the hands of the assessee of the investment in the house property which stands in the name of the assessees wife Smt. Ram Kumar Gupta. The house, which is situated in Mohalla Buxipur in Gorakhpur was purchased on 26-8-1977 from one Viney Bhushan for Rs. 20,000 excluding registration expenses from which were Rs. 2,500. The sale deed stands in the name of Smt. Ram Kumari Gupta. This house was reconstructed and the ground floor was completed in May 1978, whereas the first floor was constructed later. The case of the assessee was that the house did not belong to him but to his wife whose sources of investment consisted of the money which she received from father and other relatives on marriage, her personal savings out of the household and moneys received by her children on different festivals and ...
Tag this Judgment!Sudershan Prasad JaIn and ors. Vs. Nem Chandra JaIn and anr.
Court: Allahabad
Decided on: Aug-16-1983
Reported in: 1984CriLJ673
ORDERM. Wahajuddin, J.1. The applicants have come forward with a prayer that the order of the Magistrate summoning the applicants under Sections 447, 427. 147 and 380, J. P. C, may be set aside and the complaint as well as the Criminal Case No. 1308 of 1982 may be quashed. It is urged that the earlier order of the Magistrate dated 19-7-1982 on earlier complaint discharging the accused persons amounted to an acquittal, so a subsequent complaint does not lie. It was, further, submitted that discharge in a warrant case, the concerned case being a warrant case, amounted to an acquittal. Reliance in support of such contention was placed upon the pronouncement in the case of Smt. Kitaburi v. State of U.P. 1983(U P) Cri R 95). That is a pronouncement of a single Judge, namely, Hon'ble N. N. Sharma, J. With greatest respect to the learned brother Judge, I may mention that the following pronouncements were not noticed in that case, nor considered:(i) : AIR1950All669 D. B. State v. Bansu. (ii) 1...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »