Allahabad Court January 1985 Judgments
Commissioner of Income-tax Vs. Cawnpore Club Ltd.
Court: Allahabad
Decided on: Jan-23-1985
Reported in: [1990]183ITR618(All)
N.D. Ojha, J. 1. This application has been filed by the Commissioner of Income-tax, Kanpur, under Section 256(2) of the Income-tax Act, 1961, with the prayer that the following question of law may be got referred to this court for its opinion : 'Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was right in holding that the income of the club from letting out rooms was assessable as income from other sources and not as income from house property ?' 2. The assessee in the instant case is Cawnpore Club Ltd., Kanpur, and the assessment year is 1976-77. 3. The question aforesaid came up for consideration inter partes beforethis court in a reference made in respect of the assessment year 1971-72in CIT v. Cawnpore Club Ltd. : [1984]146ITR181(All) , and was answered by saying that the club's income referred to in the aforesaid question was income liable to be assessed as income from other sources. Thisdecision was followed in the case inter partes a...
Tag this Judgment!New India Assurance Company Vs. E.C. Dean and ors.
Court: Allahabad
Decided on: Jan-23-1985
Reported in: 2(1985)ACC71
A.N. Verma, J.1. This appeal has been filed by the New India Assurance Co. against an order passed by the Motor Accident Claims Tribunal, Saharanpur, whereby the respondent were awarded a sum of Rs. 25,800/-together with interest at 6% per annum from the date of the order till the date of the realization by way of compensation claimed by them as heirs of Rev CF Dean who is alleged to have died as a result of an accident caused by a truck no. USK 8447 which was admittedly insured with the appellant.2. The relevant facts as asserted in the claim petition filed by the respondents are that op November 19, 1973 Rev CF Dean, a Presbyterian priest in the Church of North India was coming in a U.P. Government Road-ways Bus No. 4217 from Dehradun to Saharanpur. When the bus reached Fatehpur district Saharanpur, the driver parked the bus on the left side of the road close to the bus stand. A truck no. USK 8447 owned by Smt. Kammo Bhatnagar (respondent no. 1 in the claim petition) and driver by Jo...
Tag this Judgment!Commissioner of Income Tax Vs. Habibullah.
Court: Allahabad
Decided on: Jan-23-1985
Reported in: (1985)49CTR(All)98
JUDGMENT : Ojha, J. - A reference was made by the Tribunal, Allahabad Bench, Allahabad, at the instance of the Commissioner, Kanpur, to this court under s. 256(1) of the IT Act, 1961, (the Act), and the said reference was returned unanswered by this court on 18-2-1982, on the ground that inspite of several opportunities being granted in this behalf, the applicant had not supplied the necessary copies of the paper book. Thereafter, the present application was made on 7-10-1983, i.e., after about one year and eight months of the reference being returned unanswered, with the prayer for recalling the order dt. 18-2-1982. The application was required to serve the assessee opposite party with the notice of this application and to file an affidavit of service. Notwithstanding several opportunities being given in this behalf, no affidavit service was filed. Ultimately, an affidavit of one Sri K. K. Gupta was filed on 12-7-1984, stating that on 1-3-1984 an attempt was made to serve the notice o...
Tag this Judgment!Bhikari Das Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-22-1985
Reported in: [1986]62STC206(All)
Anshuman Singh, J.1. These two revisions have been filed by the assessee under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act) against the judgment passed by the Sales Tax Tribunal, Aligarh, dated 19th June, 1984, relating to assessment years 1978-79 and 1979-80. Since both the revisions have been filed against a common judgment they are being disposed of by a common judgment.2. The assessee carries on the business of gur. The books of account for the years in question were accepted but the exemptions claimed by the assessee were not allowed by the assessing authority. In the first appeals filed by it however the turnover was reduced but the Tribunal dismissed both the second appeals filed by the assessee. Feeling aggrieved against the aforesaid order of the Tribunal the assessee has come to this Court in these revisions.3. Learned counsel appearing for the assessee has contended that the freight charges, which were not included in the taxable turnover, sho...
Tag this Judgment!Km. Vandana Srivastava Vs. Principal, M.L.N. Medical College, Allahaba ...
Court: Allahabad
Decided on: Jan-18-1985
Reported in: AIR1987All22
ORDER1. Km. Vandana Srivastava, the petitioner appeared at the Combined Pre-Medical Test of the year 1985 conducted by the University of Gorakhpur. She was given 23090 as her Roll Number. In September 1985, she received a letter from the M.L.N. Medical College, Allahabad, intimating that she had been selected for admission to the First Year Class of M.B.B.S. of the M.L.N. Medical College, Allahabad and for the purpose of physical fitness she was required to appear on 3-9-1985 at S.R.N. Hospital, Allahabad. She appeared for the medical test and was thereafter formally admitted after the necessary formalities. She claimed that she had started attending the classes as well.2. On Spet. 11, 1985, a telegram was sent by the Under Secretary of the State of U.P. to the Principal. M.L.N. Medical College, Allahabad, that the petitioner's result had been wrongly declared treating her as of Scheduled Caste, hence her selection for admission in M.B.B.S. First Year was cancelled. Against this, the p...
Tag this Judgment!Gur Saran Lal Srivastava Vs. U.P. State Road Transport Corporation
Court: Allahabad
Decided on: Jan-18-1985
Reported in: 1(1985)ACC396
I.P. Singh, J.1. These two appeals under Section 110-D of the Motor Vehicles Act, 1939, arise out of the judgment/award dated 5-9-79 of Shri Ramanand Rai, Member, Motor Accidents Claims Tribunal, Gorakhpur awarding a compensation of Rs. 32,680 with interest @ 6% per annum from the date of the application till the date of the receipt of the amount as well as Rs. 150/- as costs of the proceedings.2. The brief facts are that on 3-7-78 at about 7 A.M. Rajesh Kumar deceased aged 20 years was sleeping on a cot in the open courtyard in front of railway quarter No. T/1-B when he was run over and crushed by Bus No. USB 6878 of the U.P. State Road Transport Corporation (opposite-party) when its driver Satya Narain Singh happened to drive the bus backwards in order to park the same in front of the office of the Railway Mail Service Gorakhpur for taking up the mail bags from there. The said office was situated across the road opposite the said .quarter. Rajesh Kumar died on the spot instantaneousl...
Tag this Judgment!Kishori Lal Rakesh Kumar Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-17-1985
Reported in: [1985]59STC323(All)
Om Prakash, J. 1. The applicant, hereinafter referred to as the assessee, admittedly, carried on business as an unregistered dealer in the assessment year 1973-74. The Sales Tax Officer, therefore, imposed a penalty on the assessee of Rs. 4,800 for default, as envisaged by Section 15-A(1)(g) of the U. P. Sales Tax Act, 1948 (for short the Act, 1948). On appeal, the Assistant Commissioner (Judicial) [for short the A. C. (J)] having relied on a decision of the Supreme Court in the case of Hindustan Steel Ltd. v. State of Orissa : [1972]83ITR26(SC) , cancelled the penalty. He was of the view that no penalty could be imposed unless there was mens rea. He also held that no penalty could be imposed for not seeking renewal of registration under Clause (g) of Section 15-A(1). Before the A. C. (J), the assessee for the first time contended that registration certificate was given for renewal to its Munim, who forgot to get the registration renewed and that his expenses were also debited in the b...
Tag this Judgment!Chhota Vs. Babulal Verma and ors.
Court: Allahabad
Decided on: Jan-15-1985
Reported in: 2(1985)ACC368
A.N. Varma, J.1. This appeal is directed against an order passed by the learned District Judge, Banda, rejecting a claims petition filed by the appellant for recovery of Rs. 31,200/- from the respondents under the Motor Vehicles Act.2. The claims petition was filed by the appellant on the allegation that on February 9, 197 at about 800 P.M. Chhota, the claimsant, was going on a bullock cart on the Atarra-Banda Road along with others from Atarra side to Banda. At about 8.00 P.M. when the bullock cart was between Badokhar Khurd and Nawab tank at a distance of about 2 kms from Banda, a private bus No. USC 1635 came from Atarra side and on account of the rash and negligent driving of the bus it collided against the bullock cart as a result of which one bullock died on the spot and the other two days later. The bullock cart was damaged and the claimsant sustained various injuries as a result of the accident. The claimsant asked the respondents who are respectively the owner and the driver t...
Tag this Judgment!Badrul AmIn and ors. Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Jan-10-1985
Reported in: 1986(8)ECC158; 1985(21)ELT29(All)
N.D. Ojha, J.1. The petitioners in these two writ petitions are agriculturists and cultivate apart from other crops tobacco also. They even cure the tobacco. It is not disputed that the tobacco produced by the petitioners was an excisable commodity as an unmanufactured product during the years in question, namely, 1977-78 and 1978-79. In pursuance of recovery certificates issued in this behalf certain amount of excise duty was sought to be recovered from the petitioners and for that purpose necessary citations were issued in the month of March, 1984. By these writ petitions the recovery proceedings including the citations mentioned above have been, challenged.2. The respondents in the writ petitions are represented by their Standing Counsel. No other private party is to be served with the notice of the writ petitions. Counter and rejoinder-affidavits have already been filed and we are of opinion that these are fit cases which may be finally disposed of at this very stage as contemplate...
Tag this Judgment!Ram Autar Vs. Mohammad Rafiq
Court: Allahabad
Decided on: Jan-09-1985
Reported in: 2(1985)ACC225
A.N. Varma, J.1. This first appeal has been filed Under Section 30 of the Workmen's Compensation Act against an order dated May 22, 1979 passed by the Commissioner, Workmen's Compensation under the Workmen's Compensation Act allowing the claim of the respondent for a sum of Rs. 16,800/- as compensation together with the interest of 6% per annum and damages to the extent of 50% in case the amount was not deposited within thirty days of the order.2. The relevant facts are that the appellant is the owner of a truck No. UIU 3067 which was involved in the accident which admittedly resulted in the death of Shamim Ahmad, the son of claimant-respondent who was employed as a casual worker by the appellant. The claimant-respondent, as father of the deceased Shamim Ahmad, filed a claim petition under the Workmen's Compensation Act on these assertions. Shamim Ahmad was employed by the appellant at a salary of Rs. 125/- month to work as a conductor of the aforesaid truck. On June 27, 1977 he went o...
Tag this Judgment!- ‹ Prev
- 1
- 3
- Next ›
- Last »