Allahabad Court May 1984 Judgments
income-tax Officer Vs. Gwalior Textiles.
Court: Allahabad
Decided on: May-31-1984
Reported in: [1986]17ITD735(NULL)
ORDERPer Shri Prakash Narain, Accountant member - The common contention in all these appeals is that the AAC had erred in cancelling the orders of the ITO cancelling the registration of the firm earlier granted to it.2. The assessee, which is a firm, is constituted under a partnership deed dated 19-1-1973. It consists of six partners, namely, Haji Jalaluddin, Ziauddin, Salahuddin, Alauddin, Mohd. Ansari and Km. Fatima Khatoon. Besides tow minors, namely, Abu Bakar and Imtiaz Ahmad had been admitted with the mutual consent of the partners to the benefits of the partnership under section 30 of the Indian Partnership Act, 1932. Clause (3) of this partnership deed is relevant which is reproduced below :'That the partners shall share the profits and losses arising out of the partnership business in the ratios mentioned below :1. Haji Jalaluddin 0.15 paise in a rupee 2. Ziauddin 0.10 paise in a rupee 3. Salahuddin 0.15 paise in a rupee 4. Alauddin 0.10 paise in a rupee 5. Mohd. Ansari 0.15 p...
Tag this Judgment!Commissioner of Income-tax Vs. Chhedi Lal
Court: Allahabad
Decided on: May-25-1984
Reported in: (1984)42CTR(All)329; [1987]163ITR304(All)
B.D. Agarwal, J. 1. In pursuance of notice under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the assessee, Chhedi Lal, filed his return. The Income-tax Officer was of opinion that the assessee had not disclosed certain income. The difference being in excess of 20%, the Inspecting Assistant Commissioner imposed penalty upon the assessee by order dated January 4, 1977. The assessee preferred an appeal against this order under Section 253 of the Act. On November 30,1978, the Income-tax Appellate Tribunal set aside the order dated January 4, 1977, being of the view that the power ofthe Inspecting Assistant Commissioner to impose penalty had ceased with effect from April 1, 1976, on account of the amendment of Section 274 of the Act The Commissioner of Income-tax applied to the Tribunal whereupon the Tribunal made a reference to this court under Section 256 on the question whether the Tribunal was correct in law in holding that the Inspecting Assistant Co...
Tag this Judgment!iqbal Ahmad and ors. Vs. Abdul Quddus Ansari and ors.
Court: Allahabad
Decided on: May-23-1984
Reported in: AIR1984All296
Amitabh Banerji, J.1. This revision raises a patent question of jurisdiction although the point now urged in this Court was not raised before the Court below. 2. A proceeding under Section 20 of the Arbitration Act hereinafter referred to as the Act was converted into a suit and later the proceedings were transferred from the Court of Civil Judge. Gyanpur to the Court of the Additional District Judge, Gyanpur. An application for grant of injunction against the defendants applicants was, however, granted by the Civil Judge, Gyanpur even though the original suit stood transferred to the Court of Additional District Judge, Gyanpur. The contention of the revisionists was that the Court of Civil Judge, Gyanpur had no jurisdiction whatsover to entertain or grant the injunction when the suit itself had been transferred and was pending in another Court. This objection was however, mot taken in the Court below and has been raised for the first time in this Court. 3. On behalf of the plaintiff-o...
Tag this Judgment!U.P. State Electricity Board Vs. Vth Additional District Judge and ors ...
Court: Allahabad
Decided on: May-23-1984
Reported in: AIR1984All320
ORDERV.K. Mehrotra, J.1. In these two petitions under Article 226 of the Constitution, the petitioner U. P. State Electricity Board has assailed the decision of the courts below to the effect that the award given by the Umpire in the dispute between the petitioner and the third respondent was not liable to be set aside as it did not suffer from an apparent error of law and had been, made by the Umpire on principles of Justice, equity and fair play. M/s Crystal Sugar Works. Bisauli (district Budaun) is the third respondent in writ petition No. 2399 of 1980 while M/s. G T. Cold Storage and Ice Factory, Uihani (district Budaun) is the third respondent in writ petition No. 3033 of 1030 2. The third respondent in each of these petitions is a bulk consumer of electricity and under the agreement under which they are being supplied electricity by the petitioner, they had undertaken to pay by way of minimum consumption guarantee, on their contracted demand. The petitioner had on its part undert...
Tag this Judgment!Masroor Vs. District Magistrate and anr.
Court: Allahabad
Decided on: May-22-1984
Reported in: 1984CriLJ1505
I.P. Singh, J.1. Masroor alias Kalia who has been detained Under Section 3(2) of the National Security Act (65 of 1980)(hereinafter referred to as the Act) by order of District Magistrate, Moradabad of 27.8.83, has preferred this writ petition under Article 226 of the Constitution, challenging the validity of the said order.The brief facts appearing from the application, affidavit of the petitioner and the counter affidavits of Shri Vijai Sharma, District Magistrate, Moradabad and Shri Jagdish Narain Yadav, U.D.A. Confidential Section VI, U.P. Secretariat Lucknow are as follows:On 7.7.83, S.O.P.S. Majhola, District Moradabad through S.S.P. Moradabad submitted a report to the District Magistrate to the effect that in the night of 28.5.83 within P.S. Mundha Pande, Government Roadways Bus was looted by armed dacoits. Similarly in the night of 12.6.83 another U.P. Roadways bus was looted within P.S. Majhola by the armed dacoits. F.I. Rs. of both the incidents were lodged at the police stat...
Tag this Judgment!Nagar Swasthya Adhikari, Nagar Mahapalika Vs. Ram Khelawan
Court: Allahabad
Decided on: May-18-1984
Reported in: 1984CriLJ1509
N.N. Sharma, J.This appeal is directed against order of acquittal recorded on 16.11.1977 by Sri K.P. Mathur, learned special Judicial Magistrate, Allahabad in Criminal Case No. 1775 of 1976 under Sections 7(i)/16(i)(a)(i) of Prevention of Food Adulteration Act 1954.2. On 17.11.1975 at about 9.30 A.M., Sri I.N. Wahab, Food Inspector, Nagar Mahapalika, Allahabad found respondent selling mixed cow and buffalow milk, Food Inspector disclosed his identity, and served notice in Form VI Ex Ka I on respondent and purchased 700 ml. milk from respondent in presence of witnesses on payment of Rs. 1.50 as price vide receipt Ext. Ka 2; sample was sent to the Public Analyst vide report Ext. Ka3 dt. 23.12.1975; on analysis it was found that the sample contained fat 3.5% and non fatty solids 9.4% (milk solids other than milk fat). The sample was deficient in fat contents by about 18% according to the standard for cow buffalo mixed milk. After procuring necessary sanction for prosecution from the Chief...
Tag this Judgment!Ved Prakash Gupta Vs. Shishu Pal Singh
Court: Allahabad
Decided on: May-14-1984
Reported in: AIR1984All288
Gopi Nath, J.1. This is a defendant's appeal arising out of a suit for specific performance of contract of sale of house no. 6/2, Race Course Colony, Bulandshahr. One Sri P.N. Taneja was the owner of the house. The plaintiff was its tenant. The plaintiff wanted to purchase the house. Before the deal could be completed the defendant offered a higher price to Sri Taneja and the house was sold to him. The defendant thus became the landlord of the plaintiff in respect of the house in suit. The defendant filed a suit No. 318 of 1968 in the court of 1st Munsif, Bulandshahr for the ejectment of the defendant. During the pendency of the suit the parties entered into a compromise under which Ved Prakash the plaintiff of suit No. 313 of 1968 and the defendant appellant in the instant appeal agreed to sell the house in question to Sri Shishu Pal Singh, the plaintiff-respondent for a sum of Rs. 15,900/- This agreement was dt. 23-7-1970 A sum of Rs. 1,000/- was paid in advance. The sale deed was to...
Tag this Judgment!Ramjee Pandey (deceased by L. R's.) Vs. Board of Revenue and Ors.
Court: Allahabad
Decided on: May-11-1984
Reported in: AIR1984All314
ORDERK.P. Singh, J.1. This writ petition has been filed against the orders of the revenue courts whereby the application on behalf of the Stale of U. P. for setting aside the ex parte decree in favour of the petitioner has been allowed.2. Necessary facts giving rise to the present writ petition are that the petitioner got the so-called ex parte decree on 15-6-1967. On 8-3-1972 Gaon Sabha had filed an application for setting aside the ex parte decree. The claim of Gaon Sabha has been negatived by all the revenue courts. On 14-7-1972 an application for setting aside the ex parte decree was moved on behalf of the State of U. P. with the allegations that the Government Counsel (Revenue) came to know about the decree dated 15-6-1967 in connection with the proceedings for setting aside the ex parte decree at the instance of Gaon Sabha hence the application for setting aside that decree on behalf of the State of U. P.3. All the revenue courts have granted relief to opposite party No. 4 by set...
Tag this Judgment!Salamat Ali and anr. Vs. Smt. Majjo Begum
Court: Allahabad
Decided on: May-10-1984
Reported in: AIR1985All29
S.C. Mathur, J.1. These two first appeals have arisen from proceedings under the Guardians and Wards Act, 1890. F.A.F.O. No. 131 of 1983 arises from the application made by appellant Salamat Ali under Section 7 of the Act while F.A.F.O. No. 130 arises from an application made by the respondent Smt. Majjo Begum under Section 25 of the Act. The dispute in both the applications pertained to minor Afaq Alam who is the grandson of Salamat Ali, and son of Smt. Majjo Begum. The age of the minor is about four years. In this application under Section 7 appellant Salamat Ali prayed for being appointed guardian of the person and property of the minor while in her application Smt. Majjo Begum claimed custody of the minor who is admittedly staying with appellant Salamat AH.2. In the application made by Smt. Majjo Begum, Salamat Ali filed a detailed written statement. Through this written statement he made serious allegations against Smt. Majjo Begum on the basis of which he contended that she was n...
Tag this Judgment!Motilal Vs. Thakurdas
Court: Allahabad
Decided on: May-08-1984
Reported in: 1(1986)ACC235
N N. Mithal, J.1. This is employer's appeal under Section 30 of the Workmen's Compensation Act, 1923 (hereinafter referred to as 'the Act') who has felt aggrieved by the award made by the Workmen's Compensation Commissioner, Etawah granting Rs. 16,128/- by way of compensation for the injuries caused to the respondent. The appellant has made two submissions : Firstly, it is urged that the accident had taken place on 17.8.1971 and the maximum compensation payable according to then prevailing Schedule IV of the Act was Rs. 8,4000/-. This amount was enhanced to Rs. 16,128/- only in 1976 by way of amendment. Secondly, it is urged that the respondent had suffered 50% loss of earning capacity according to medical certificate and was thus entitled to a proportionately lower amount.2. From the facts detailed in the award it appears that the respondent was employed as a mistri in the dal and flour mill of the appellant on 17,8.1971 when he met with an accident causing injuries to both his wrists...
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