Allahabad Court September 1984 Judgments
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Deko Products Vs. Commissioner of Income Tax.
Court: Allahabad
Decided on: Sep-04-1984
Reported in: (1985)44CTR(All)130
1. JUDGMENT : N. D. OJHA, J. - The assessee-applicant was carrying on the business of manufacture and sale of steel furniture in the assessment year in question, namely, 1975-76 as an unregistered firm. The ITO rejected the account books produced by the applicant inter alia on the grounds that they appeared to have been written in one sitting, that the purchases and sales were unverified, that the stock registers were neither maintained nor produced and that the purchases said to have been made from one M/s. Vijai Kumar and Sons did not appear to be genuine. In support of the assertion that certain purchases had been made by the applicant from M/s. Vijai Kumar and Sons, some entries on a letter head of M/s. Vijai Kumar and Sons were bogus. He came to the conclusion that the letter head appeared to have been got printed by the assessee locally. On these grounds purchases said to have been made from M/s. Vijai Kumar and Sons to the tune of Rs. 12,000 were dibelieved. 2. Against the order...
Dulari Devi Vs. Claims Commissioner, N. Rlys.
Court: Allahabad
Decided on: Sep-04-1984
Reported in: 1(1985)ACC383
A. Banerjee, J.1. This first appeal from order has been filed against the judgment dated 22nd January 1976 passed by the Adhoc Claims Commissioner, Northern Railway, Allahabad rejecting the claim made by the present appellant.2. On the issue whether deceased Renui, Vedi and Sampatiya were bonafide passengers in the ill-fated train, the learned Adhoc Claims Commissoner has held that the deceased Renui, Vedi and Sampatiya were not proved to have been travelling by the ill-fated train and they were not bonafide passengers. Three other issues namely issue Nos. 2, 4 and 5 related to finding out whether claimants were dependents of the deceased The Adhoc Claims Commissioner held that since the alleged deceased were not- found to have died in the accident in question, Smt. Dulari, Chhedi or Km Munki were not the dependents of any of the alleged deceased. By the aforesaid judgment dated 22nd January 1976, the Adhoc Claims Commissioner dismissed the Claims.3. The principal question in this appe...
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