Allahabad Court September 1986 Judgments
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Kishan Chandra Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-09-1986
Reported in: [1987]163ITR713(All)
1. Having heard, counsel for the applicant, we are of the opinion that the following question of law as reframed by us with reference to question No. (e) arises out of the appellate order of the Tribunal :'Whether there was any material in support of the finding that the asses-see had carried on plastic business during the relevant assessment year ?'2. No other statable question of law arises out of the appellate order of the Tribunal.3. This application is accordingly allowed in part to this extent that the Income-tax Appellate Tribunal, Allahabad, is directed to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion. The application in regard to the other questions is dismissed.4. There shall be no order as to costs....
Jhansi Electric Supply Co. Limited Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-09-1986
Reported in: [1987]163ITR720(All)
1. Having heard, counsel for the applicant, we are of the opinion that the following two questions are questions of law arising out of the appellate order of the Tribunal:'1. Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law in holding that the amount on which interest had been calculated not having been ascertained till the award of the arbitrator was given, the income from interest of the assessee on the said compensation amountingto Rs. 2,39,951 accrued to the assessee in toto, as the income of the previousyear relevant to the assessment year 1978-79, keeping in view the provisions of the Indian Electricity Act, 1910, read with the award dated December 30, 1976 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the entire interest of Rs. 2,39,951 was liable to be taxed in the assessment year 1978-79, and not as income of the different previous years on the basis of accru...
Ratan Deo Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-09-1986
Reported in: [1987]163ITR837(All)
N.d. Ojha, Actg. C.J.1. The following question has been referred to this court for its opinion by the Income-tax Appellate Tribunal, Allahabad :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Section 274(2) is procedural and not substantive thereby confirming the penalties imposed by the Income-tax Officer for the assessment years 1966 67 to 1969-70 ?'2. The facts in a nutshell for deciding the aforesaid question are that the assessee submitted his returns in respect of the relevant assessment years before April 1, 1971. The assessments were completed on the basis of those returns. However, subsequently, the assessments were reopened and the asses-see filed revised returns in 1972. Revised assessments orders were passed in the same year 1972. Subsequently, penalty proceedings were initiated. Ordersimposing penalty were passed by the Income-tax Officer in the years 1974 and 1975. Section 274(2) of the Income-tax Act, 1961, had been...
Prem NaraIn Khurana Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-08-1986
Reported in: (1986)57CTR(All)247; [1986]162ITR297(All)
N.D. Ojha, Actg. C.J. 1. These four Income-tax Applications have been filed by the same assessee and relate to different assessment years. They are under Section 256(2) of the Income-tax Act, 1961, and have been made consequent upon the reference applications under Section 256(1) of the Act being dismissed by the Income-tax Appellate Tribunal. The four applications which were made before the Income-tax Appellate Tribunal under Section 256(1) of the Act were barred by time. The delay in one of them, namely, Reference Application No. 155 of 1984, which related to the assessment year 1978-79, was condoned. The delay in filing the remaining three applications, however, was not condoned and they were dismissed on the ground that they were barred by time. As regards the three applications which were dismissed as barred by time, suffice it to say that the applications under Section 256(2) of the Act are not maintainable on a plain reading of Sub-section (2) of Section 256. This Sub-section co...
Pandit Restaurant Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-05-1986
Reported in: [1987]65STC443(All)
K.C. Agarwal, J.1. This writ petition under Article 226 of the Constitution has been filed by M/s. Pandit Restaurant, 49/7, Generalganj, Kanpur which is a registered assessee with the Sales Tax Officer, Kanpur and is engaged in the business of a hotel who used to serve food to the customers staying in the hotel on being demanded by them from the petitioner-hotel. The customers are required to eat the food so supplied at the hotel premises itself. The petitioner has been paying sales tax. The Sales Tax Officer by assessment order dated October 3, 1983, assessed the petitioner for Rs. 20,800 and taxed it with Rs. 832 for the period from February 3, 1983 to March 31,1983, on the basis of the Forty-sixth Amendment of the Constitution. By this Constitution amendment Article 366 was amended and a new definition of the word 'sale' was inserted. The definition as inserted by the Forty-sixth Amendment of the Constitution reads as follows:(29-A) 'tax on the sale or purchase of goods' includes-(a...
S.K. Misra Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Sep-04-1986
Reported in: AIR1987All162
N.D. Ojha, Ag. C.J.1. The petitioner who was posted as District and Sessions Judge, Pilibhit, and was reverted as Additional District and Sessions Judge, filed a writ petition in the Lucknow Bench of this Court challenging the aforesaid order. A Division Bench of the Court apparently on the view that as no part of the cause of action hadarisen within any of the districts of the erstwhile Oudh, the writ petition could not be presented or entertained in the Lucknow Bench of the Court, vide its order dt. 11th April, 1986, ordered the writ petition to be returned to the petitioner for being presented to the proper Court. The term 'proper Court' in the context that there is only one High Court in the State of Uttar Pradesh having a Bench at Lucknow obviously meant that the writ petition had been returned to the petitioner for being presented at Allahabad. Aggrieved by that order the petitioner filed a Special Leave Petition before the Supreme Court. However, the said Special Leave Petition ...
Commissioner of Income Tax Vs. NaraIn Singh Das.
Court: Allahabad
Decided on: Sep-04-1986
Reported in: (1986)57CTR(All)290
N. D. Ojha, C.J. - The Income Tax Appellate Tribunal, Allahabad Bench, Allahabad had referred the following to this Court for its opinion by its order dt. 10-7-1979.'Whether on the facts and in the circumstances of the case the Tribunal was correct in law in holding that the IAC had no jurisdiction to pass the order of penalty under s. 271(1)(c) of the Act on the date on which it was passed ?'This reference has been numbered as IT Ref. No. 271 of 1979. An application has been made in behalf of the legal representatives of Narsing Das assessee opposite-party on 29-8-1985 stating that Narsingh Das died on 7-4-1981 and since no application had been made to substitute his legal representatives the reference stands abated. For the applicant CIT on the other hand it has been urged that in view of s. 159(3) of the IT Act, 1961 the legal representatives if the deceased shall, for the purposes of this Act be deemed to be the assessee. According to him in this view of the matter the legal repres...
Commissioner of Income-tax Vs. Madan Gopal Bansal and Sons
Court: Allahabad
Decided on: Sep-02-1986
Reported in: [1987]163ITR712(All)
1. Having heard, counsel for the parties, we are of the opinion that the following question of law arises out of the appellate order of the Tribunal:'Whether the Tribunal's order cancelling the penalty levied on the asses-see under Section 271(1)(c) was vitiated on account of the Tribunal's failure to fully consider and appreciate the relevant facts ?'2. We accordingly direct the Income-tax Appellate Tribunal, Delhi Bench, Delhi, to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion. There shall be no order as to costs....
Commissioner of Income-tax Vs. Ram Kripal Tripathi
Court: Allahabad
Decided on: Sep-02-1986
Reported in: (1986)57CTR(All)280; [1987]163ITR716(All)
N.D. Ojha, Actg. C.J.1. The Income-tax Appellate Tribunal, Allahabad Bench, has by its order dated December 23, 1977, referred the following question to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the offerings received by the assessee from his disciples constituted income taxable under the Income-tax Act, 1961 ?'2. The assessee, opposite party, is an individual and claims himself to be a religious preacher. During the previous year relevant to the assessment year 1966-67, the assessee had received certain offerings in cash and kind from his disciples. The value of the offerings so received was estimated by the Income-tax Officer at Rs. 3,000 which on appeal was reduced to Rs. 2,000. This income was included and brought to tax in the hands of the assessee. Before the Income-tax Appellate Tribunal, it was urged that the assessee did not carry on any vocation of preaching. Some expenses during his lecture tour which he incurred were met by his...
Commissioner of Income-tax Vs. Laxmi Sugar and Oil Mills Ltd.
Court: Allahabad
Decided on: Sep-02-1986
Reported in: [1987]163ITR817(All)
N.D. Ojha, Actg. C.J.1. This application under Section 256(2) of the Income-tax Act, 1961, was dismissed by a Division Bench of this court on January 2, 1978. Against that judgment, Civil Appeal No. 764 of 1979 was preferred by the Commissioner of Income tax before the Supreme Court. The said Civil Appeal has been allowed on March 12, 1986. The judgment of this court dated January 2, 1978, has been set aside and the matter has been remanded to this court for calling a statement of the case based on the findings of fact in the light of the decision of the Supreme Court in Shree Sajjan Mills Ltd. v. CIT [1985] 156 1TR 585. Viewed in that light, the following question of law arises out of the appellate order of the Tribunal :'Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in upholding the Appellate Assistant Commissioner's order reducing the chargeable profits by Rs. 76,760 on account of contribution to theemployees' gratuity fund ?'2. We acc...
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