Allahabad Court July 1986 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. J.K. Cotton Spinning and Weaving Mills ...
Court: Allahabad
Decided on: Jul-21-1986
Reported in: (1986)57CTR(All)215; [1987]164ITR18(All); [1986]29TAXMAN207(All)
A.P. Misra, J.1.The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), referred the following question to this court by means of its order dated September 21, 1976 :'Whether, on the facts and in the circumstances of the case, the compensation received by the assessee in a sum of Rs. 5,55,850 could be assessed as capital gains under Section 45(1) of the Income-tax Act, 1961?'2. The assessee-company runs a cotton spinning and weaving mill and a rayon mill. There was a fire in the spinning department of the cotton mill on November 28/29, 1962. It follows the calendar year as its year for accounting. The assessee received a sum of Rs. 9,13,678 as compensation from the insurance company. According to the assessee, out of this sum, it received Rs. 7,26,976 in the previous year (assessment year 1964-65) and the balance amount of Rs. 1,86,702 in the following year. The Income-tax Officer did no...
Commissioner, Sales Tax Vs. Northern Bright Steel and Wire
Court: Allahabad
Decided on: Jul-21-1986
Reported in: [1987]67STC327(All)
Anshuman Singh, J.1. These two revisions have been preferred by the Commissioner of Sales Tax under Section 11(1) of the U. P. Sales Tax Act against the judgment passed by the Sales Tax Tribunal, Ghaziabad, dated 21st October, 1985, relating to assessment years 1984-85 and 1985-86 (April), under the Central Sales Tax Act (hereinafter referred to as the Act).2. Respondent-assessee is a manufacturer of conduit pipes. In the assessment years in question, it claimed exemption on the ground that it was a new unit. The contention raised by the respondent-assessee regarding the new unit was not accepted by the Sales Tax Officer. The Assistant Commissioner (Judicial), in first appeal filed by the assessee, also endorsed the finding of the Sales Tax Officer regarding the grant of exemption to the assessee-respondent. In second appeal filed by the respondent-assessee, the Tribunal held that the respondent was a new unit and was entitled to exemption.3. The grievance of the Revenue in this case i...
Jagan Lal Shiv Charan Das Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jul-21-1986
Reported in: [1987]67STC408(All)
Anshuman Singh, J.1. The assessee-applicant feeling aggrieved against the judgment dated 24th February, 1986, passed by the Sales Tax Tribunal, Lucknow, has come to this Court in the instant revision under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act).2. The assessee carries on the business of foodgrains on commission agency basis. Book version of the assessee was accepted by the assessing authority, but certain exemption claimed on behalf of the ex-U. P. principals was disallowed. First appeal filed by the assessee before the Assistant Commissioner (Judicial) failed. The assessee feeling aggrieved preferred second appeal before the Tribunal and the Tribunal by the impugned order allowed the appeal and remanded the case back to the assessing authority for reassessment.3. I have heard learned counsel for the parties. Sri Bharatji Agarwal, learned counsel appearing for the assessee-applicant, urged that in view of the findings recorded by the Tribunal that...
Rajiv Ratna Shukla and anr. Vs. University of Allahabad and ors.
Court: Allahabad
Decided on: Jul-18-1986
Reported in: AIR1987All208
ORDER1. Students of Chaudhary Mahadeo Prasad Degree College and Allahabad Degree College (hereinafter referred to as C.M.P. and A.D. College) affiliated to Allahabad University, have filed these petitions against decision of Examination Committee cancelling examinations held on various dates in the months of April and May 1986 in these colleges as the examinees indulged in mass copying. Although various submissions touching on legality of Examination Committee, lack of material for its decision, absence of any report of copying by invigilators or centre superintendents, were advanced by crux of the matter is, if the examinations which were held for fair and honest assessment of capability of the examinees to accumulate and retain knowledge stood vitiated because it turned into a farce due to resort to unfair means adopted by the examinees. Because if this decision of Examination Committee is correct then it would not be a fit case for interference in writ jurisdiction. Stress was laid ...
Jai Krishna Agarwal Vs. Regional P.F. Commissioner and ors.
Court: Allahabad
Decided on: Jul-18-1986
Reported in: (1994)IIILLJ8All
Varma, J.1. The petitioners arc assailing the legality of certain orders passed by the Regional Provident Fund Commissioner, Kanpur, purporting to determine moneys stated to be due from the petitioners under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The amounts which have been determined payable by the petitioners are claimed to be due for the period August 1975 onwards.2. Shortly stated, the petitioners' case is that they were carrying on the business of manufacturing glass bottles of different shapes and sizes at their factory situate at Naini, district Allahabad. A number of workmen were employed in that establishment which was governed by the Industrial Disputes Act, the Employees' Insurance Act and the Employees' Provident Funds and Miscellaneous Provisions Act. For reasons beyond their control the petitioners were compelled to close down their factory in March, 1975. Thereafter the petitioners gave a notice of closure under S.25-FFA of t...
Gama and anr. Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Jul-18-1986
Reported in: 1987CriLJ242
ORDERB.L. Yadav, J.1. This is the third bail application in Crime No. 97 Under Section 302, I.P.C., P.S. Naugawan Sadat, District Moradabad.2. The prosecution story as unfolded in the F .1 .R. lodged on 29-5-85 at 11.45 A .M., is that the informant Yasin's son Babu, and Iqbal, son of Sardar had gone to take ice in the morning. At about 9 A.M. when they were coming to the village Alampur Kech, Babu was surrounded by Gama and Khacheru, the applicants, Ejaz Haider and Amir Husain. AmirHusain intercepted Babu, the deceased by giving him a lathi blow at his cycle and told him that he would give him a lesson. Amir Husain exhorted Khacheru and the latter fired from his gun in the chest of Babu, who ran to the village.'Thereupon Gama fired at Babu from a country made pistol. Babu fell on the ground. Thereupon Ejaz Haider gave a blow to the deceased. This occurrence was witnessed by Iqbal, who was accompanying the deceased and one Ramzani and Ismail. The police station was , at a distance of 4 ...
Commissioner of Wealth-tax Vs. Maharaja Vibhuti NaraIn Singh
Court: Allahabad
Decided on: Jul-09-1986
Reported in: (1986)56CTR(All)52; [1987]163ITR554(All); [1986]29TAXMAN146(All)
N.D. Ojha, J.1. Proceedings for assessment under the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), in regard to the assessment years 1967-68, 1968-69 and 1969-70 were initiated against the opposite party and were finalised. Subsequently, these proceedings were sought to be reopened under Section 17(1)(a) of the Act on the ground that there had been omission or failure on the part of the opposite party to disclose certain land which was not agricultural land in his return. The case of the opposite party on the other hand was that the land in question was agricultural land and did not fall within the definition of the term 'asset' under the Act during the assessment years in question and that there was neither any omission nor failure on his part to disclose the said land in his return. The plea raised by the opposite party did not find favour with the Wealth-tax Officer and on appeal with the Commissioner of Wealth-tax. On a further appeal before the Income-tax Appellate ...
Uttar Pradesh Forest Corporation Vs. Income-tax Appellate Tribunal and ...
Court: Allahabad
Decided on: Jul-08-1986
Reported in: (1987)66CTR(All)105; [1987]165ITR797(All)
N.D. Ojha, J.1. By means of these two writ petitions, certain assessment proceedings under the Income-tax Act against the petitioner are challenged. It has been candidly conceded by counsel for the petitioner that by a final order passed by the Income-tax Appellate Tribunal, it has been held that the petitioner is not liable to be assessed under the Income-tax Act. In this view of the matter, we are of the opinion that the petitioner has no surviving cause of action to challenge the assessment proceedings. Counsel for the petitioner urged that in case any application for reference is made on behalf of the Department against the order of the Tribunal, it would not be open to the petitioner to raise the points taken in these writ petitions in those proceedings and it is for this reason that these writ petitions have been filed. We are not inclined to entertain these writ petitions simply because the petitioner apprehends that some application for reference may be made by the Income-tax D...
- ‹ Prev
- 1
- 2
- Next ›