Allahabad Court March 1985 Judgments
income-tax Officer Vs. Ram Das Deokinandan Prasad
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Mar-28-1985
Reported in: (1985)14ITD155(All.)
1. The only contention in this departmental appeal is that the Commissioner (Appeals) had erred in cancelling the penalty of Rs. 1,46,000 imposed by the ITO under Section 271(1)(c) of the Income-tax Act, 1961 ('the Act').2. The assessee is a HUF. It had filed its return of income on 10-8-1973 declaring an income of Rs. 20,821. The business of the assessee is sale of silver bullion and silver ornaments as well as pawning of the ornaments. While the above businesses are carried on in the head office, there is a branch also which deals in yarn and is run in the name of Ashok Kumar Barnwal. The karta of the assessee-HUF at the relevant time was Shri Ram Lala Prasad. Besides him, the family consisted of his mother Smt. Laxmi Devi, his wife Smt. Kamla Devi and his son Shri Ashok Kumar Barnwal. Shri Ashok Kumar Barnwal was born on 1-8-1947 and was married in 1968.3. There was a search in the premises of the assessee first on 28-4-1973 by the Customs and Excise Department and subsequently on ...
Tag this Judgment!Chandra Prakash JaIn and ors. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Mar-28-1985
Reported in: AIR1985All362
ORDERG.B. Singh, J.1. This writ petition has been preferred against the order dt. 24-1-83 passed by the Government of India, respondent 2 in exercise of its power under Section 34 of the Urban Land (Ceiling and Regulation) Aet 1976 (hereinafter referred to as the Act), setting aside the orders dt. 31-3-80 and 12-2-81 passed by the Competent Authority and remanding the case to him for readjudicating the matter, if there is any excess vacant land in the properties, known as bungalow No. 210-B West End Road and No. 195 Police Street, Sadar Meerul Cantonment.2. The writ petition has been filed on the allegations that the petitioners were the owners of the bungalows Nos. 195 and 210-B. There are 17 buildings with dwelling units in bungalow No. 195 and each is entitled to exclusion of 500 sq. meters of land and similarly there are 56 buildings with dwelling units in bungalowNo. 210-B and each is entitled to exclusion of 500 sq. meters of the land as appurtenant to them. An area of 12,000 sq,...
Tag this Judgment!Commissioner of Income-tax Vs. Jumramal Son
Court: Allahabad
Decided on: Mar-28-1985
Reported in: (1986)50CTR(All)231; [1985]154ITR689(All); [1986]25TAXMAN242(All)
Agrawal, J. 1. This second appeal has been filed by the Commissioner of Income-tax, under Section 269H of the I.T. Act, 1961, against the judgment of the Income-tax Appellate Tribunal, 'A' Bench, Allahabad, dated April 29, 1975.2. Asuda Singh sold half of his house No. 122/722, Hariharnath Shastry Nagar, Kanpur, to Jumramal and 1/4 each of the same house to his two sons Ghanshyam Das and Dwarka Das, sale consideration being Rs. 60,000.3. The information in Form No. 37-G bearing No. 2456 was received in respect of this property from the Sub-Registrar, Kanpur, on September 22, 1974. Upon receiving this information, the Competent Authority referred under Section 269L to the Valuation Officer for determining the fair market value of the property in question as on the date of execution of the sale deed, i.e., September 5, 1973, registered on September 17, 1973. The Valuation Officer found that the fair market value of the house in question was Rs. 92,600 as against the apparent consideratio...
Tag this Judgment!Great India Roadlines Vs. the Assistant Commissioner (E), Sales Tax an ...
Court: Allahabad
Decided on: Mar-28-1985
Reported in: [1985]60STC87(All)
N.D. Ojha, J. 1. This writ petition has been filed on the allegation that the petitioner carries on the business of transport and in the course of its business on 15th November, 1984 it took certain consignments of tea booked at Calcutta for being transported to Amritsar. The case of the petitioner further is that truck No. WMK 9166 belonging to one Mansoor was engaged for this purpose, that the truck carrying the consignment of tea aforesaid while being driven by Mahabir Singh, driver, crossed the State of Bihar on 21st November, 1984 and reached Naubatpur check post on the border of U. P. on 22nd November, 1984. The driver applied for a form 34 which was issued to him. He after getting the form filled by some person submitted it to the Sales Tax Officer at the aforesaid check post. In the aforesaid form motor parts was mentioned in place of tea as the commodity which was being transported. The Sales Tax Officer, after noticing the mistake, corrected the same in the column relating to...
Tag this Judgment!Baijnath Vs. General Manager, North-eastern Railway and anr.
Court: Allahabad
Decided on: Mar-27-1985
Reported in: (1986)IILLJ41All
J.M. Dubey, J.1. This writ petition has been filed by a class IV employee of the North Eastern Railway, challenging the order of the Railway authorities rejecting his application for correction of age in his service record.2. The case of the petitioner is that he was appointed as a Class IV employee in casual vacancy in the North Eastern Railway in April, 1954. After few months he was appointed as peon in the same cadre. At the time of his appointment the petitioner was verbally asked to give his age but was not required to submit any proof in support thereof. The petitioner who was born on 2nd September, 1929 gave his age as 24-25 years. He was, therefore, medically examined by the Railway doctor to ascertain his age and was found about 25 years old. However, in the seniority list prepared by the department his date of birth was mentioned as 15th April, 1919 instead of 2nd September, 1929. Under the then existing rules mistake in recording the date of birth of an employee in the servi...
Tag this Judgment!Commissioner of Sales Tax Vs. Super Rubber Foam Products
Court: Allahabad
Decided on: Mar-26-1985
Reported in: [1986]61STC325(All)
Anshuman Singh, J.1. This revision has been preferred by the Commissioner of Sales Tax, U.P., under Section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act) against the judgment dated 17th January, 1984, passed by the Sales Tax Tribunal, Kanpur Bench, Kanpur, relating to the assessment year 1978-79.2. Briefly stated the facts are that the respondent-assessee was manufacturing and dealing in foam products. In the relevant years it imported machinery worth Rs. 1,43,072.20 for manufacturing goods. The factory was run for some time and as there was loss in the business, the respondent-assessee in February, 1979, gave the factory on lease to Sri M. L. Arya. Sri M. L. Arya carried on the business in 1979-80 under the name and style of M/s. Mayur Rubber (India), Pandunagar, Kanpur. Mr. Arya also could not run the business, and ultimately he closed it down. On 16th April, 1980, the respondent-assessee disposed of all the imported machines to one Sri R, 'K. Agarwal, partner ...
Tag this Judgment!Hindustan Safety Glass Works Ltd. Vs. Assistant Collector, Central Exc ...
Court: Allahabad
Decided on: Mar-25-1985
Reported in: 1985(21)ELT38(All)
V.K. Mehrotra, J.1. The summons dated September 4, 1984 issued in exercise of powers under Section 14 of the Central Excises and Salt Act, 1944 (briefly, the Act) served upon the petitioner M/s Hindustan Safety Glass Works Limited, Bamrauli, Allahabad (hereinafter, the Glass Works) brought them to this Court again through the present petition under Article 226 of the Constitution assailing it as without jurisdiction and seeking, inter alia a writ in the nature of mandamus commanding the Assistant Collector (Central Excise), Allahabad to approve the price list No. 12/84/(G) of April 13, 1984 submitted by the Glass Works under the provisions of Section 4(1)(a) of the Act. The petition was heard by us at some length on the prayer jointly made by Sri S.P. Gupta appearing for the Glass Works and Sri R.S. Dhawan representing the Assistant Collector. They requested us to dispose of the matter finally at the admission stage itself and this is why we are proceeding to do so.BACKGROUND2. The Gla...
Tag this Judgment!income-tax Officer Vs. P.N. Shukla
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Mar-22-1985
Reported in: (1985)14ITD105(All.)
1. The assessee owns a property. It was let out to the Fertilizer Corporation of India Ltd. The letting out was by a lease deed dated 1-8-1978. The letting out was for a period of 11 months. Clause (1) of this deed is relevant for our purpose and is reproduced below : That lessee shall pay a monthly rent of Rs. 3,250 (Three thousand two hundred and fifty only) and Rs. 1,250 towards the installation of booster pump and other fixtures to the lesser for the premises and fixtures as above, total Rs. 4,500 (Four thousand and five hundred only) to the landlord for the ground floor of the premises.The ITO on the basis of the above clause was of the opinion that the income from the property accruing to the assessee was only Rs. 3,250, while income of Rs. 1,250 being rental of the fixtures was assessable as income from other sources. He, therefore, assessed these two incomes under two different heads. The income from property was computed by him for the year under appeal at Rs. 16,400. The inc...
Tag this Judgment!Oriental Fire and General Insurance Co. Ltd., Bombay and ors. Vs. Bald ...
Court: Allahabad
Decided on: Mar-21-1985
Reported in: AIR1985All220
O.P. Saxena, J. 1. This is an appeal under Section 110-D of the Motor Vehicles Act against the order dt. 14th Oct., 1977 passed by the Motor Accidents Claims Tribunal, (Additional District Judge Court No. 1), Jhansi awarding Rs. 45,000/- as compensation against the opposite parties making them jointly and severally liable to pay the amount along with pendente lite and future interest @ 6% per annum from the date of petition till the date of payment,2. On 9th June 1973 at 6.45 p.m. a motor accident took place near the bus station Nabina on Jhansi Lalitpur Road. The Bus No. U.S.G. 4181 was driven by opposite party 1, Ashok Kumar. It is said that he drove the bus rashly and negligently causing serious injuries to Sita Ram, who was going on a cycle. Sita Ram succumbed to the injuries.3. Sardari Lal was the owner of the bus. Opposite parties 3 and 4 are his widows. Opposite parties 5 to 12 are his sons.4. Claimant 1, Baldeo Prasad, is father claimant 2, Srimati Kesar, is widow, and claimant...
Tag this Judgment!Bharat Brick Kiln Vs. the Commissioner of Sales Tax
Court: Allahabad
Decided on: Mar-20-1985
Reported in: [1986]61STC368(All)
Anshuman Singh, J. 1. These three revisions have been preferred 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, Agra, dated 22nd May, 1984, relating to the assessment years 1975-76, 1977-78 and 1978-79. Since these revisions have been filed against a common order passed by the Tribunal, they are being disposed of by a single order. 2. The assessee was a manufacturer of bricks. The disclosed turnovers of the assessee for the years in question were not accepted and best judgment assessments were passed by the assessing authority. The assessee feeling dissatisfied preferred first appeals under Section 9 of the Act before the Assistant Commissioner (Judicial), Sales Tax, who reduced the turnovers fixed by the assessing authority. The assessee feeling further aggrieved preferred three second appeals before the Tribunal which remanded the cases back to the Sales Tax Officer with a direct...
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