Allahabad Court August 1986 Judgments
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Gauti Bandhu Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Aug-04-1986
Reported in: [1987]67STC176(All)
Anshuman Singh, J.1. The assessee was carrying on the business of purchases of foodgrains and oil-seeds on behalf of the ex-U. P. principals and also under its own account. The disclosed turnover for the assessment year 1973-74 was rejected by the assessing authority. The first appeal filed by the assessee was allowed and the matter was sent back to the assessing authority for a fresh assessment. After remand the assessment order was passed ex parte. Aggrieved against the said order the assessee preferred a first appeal before the Assistant Commissioner (Judicial) who allowed the appeal and while allowing the appeal he also directed the refund of the excess tax, if any, deposited by the assessee. The Revenue feeling aggrieved preferred a second appeal under Section 10 of the U. P. Sales Tax Act (hereinafter referred to as 'the Act') before the Tribunal which allowed the appeal. Being aggrieved against the aforesaid order of the Tribunal the assessee has come to this Court in the instan...
Smt. Bano Vs. Ram Autar Gautam and ors.
Court: Allahabad
Decided on: Aug-04-1986
Reported in: 1987CriLJ647
ORDERR.A. Misra, J.1. This petition has been moved with the prayer that proceedings for Civil Contempt be initiated against the respondents and they may be punished for having committed civil contempt by wilfully disobeying orders of this Court. The petition was presented on 2nd Aug. 1985 and on that day it was directed to be listed along with the record of Writ Petition No. 11268 of 1981. It came up before the Court on 16th Aug. 1985 and on that day following order was passed:Let a copy of this application be se.nt to Sri Jagdish Singh Chauhan, S.S.I. Police Station Kotwali, Farrukhabad to show cause as to why this application be not admitted.This petition has not been admitted so far and is listed for admission.2. I have heard the learned Counsel for the petitioner.3. The period during which proceedings for civil contempt could be initiated has expired on 29th July, 1986. The learned Counsel for the petitioner has urged that proceedings for civil contempt have already been initiated ...
Masood Halim Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Aug-01-1986
Reported in: (1987)20ITD310(All.)
1. This is an appeal against the order of the Commissioner, passed under Section 25(2) of the Wealth-tax Act, 1957 ('the Act'). By this order, the Commissioner had set aside the order of assessment of the WTO for the assessment year 1976-77, on the ground that the said order was erroneous and prejudicial to the interests of revenue. The contention raised by the assessee in this appeal is that the Commissioner wrongly came to the conclusion that the order of assessment made by the WTO was erroneous and prejudicial to the interest of revenue. It is hence contended that the order of the Commissioner passed under Section 25(2) be cancelled.2. The facts may be stated in brief. The WTO had passed the order of assessment under Section 16(3) of the Act for the assessment year 1976-77 on 28-3-1981. The total wealth was computed at Rs. 19,27,900.The assessee owns many movable and immovable properties. The assessee had one-half share in a house property called 'Bashir Lodge', situated at 7/190, ...
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