Allahabad Court January 1987 Judgments
Khaliq Ahmad Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jan-30-1987
Reported in: (1987)20ITD764(All.)
1. These two appeals are against the order imposing the penalties under Section 18(1)(a) of the Wealth-tax Act, 1957 ('the Act') for the assessment years 1973-74 and 1974-75. The assessee did not file any return either in obedience in Section 14(1) or Section 17 of the Act in these two assessment years. The assessments were completed under Section 16(5) of the Act on the net wealth of Rs. 2 lakhs and Rs. 2,10,000, respectively. No appeal appeared to have been filed against the order of assessments. No compliance of notice under Section 18(2) for proceedings under Section 18(1)(a) was made in both the years. The tax payable for these two years were Rs. 500 and Rs. 550 and penalties imposed were Rs. 38,500 and Rs. 35,750 respectively.2. The learned AAC confirmed the penalties rejecting the argument of the assessee that as he was proceeding on Haj Pilgrimage, he did not file the returns in compliance to the notices under Section 17. It was also pleaded, due to the certain family disputes...
Tag this Judgment!The Oriental Fire and General Insurance Company and ors. Vs. Sudha Ran ...
Court: Allahabad
Decided on: Jan-28-1987
Reported in: I(1988)ACC127
V.P. Mathur, J.1. One Gokaran, son of Ganga Prasad, aged about 20 years, was carrying on the family cultivation and was also working on the tube-well and flour mill of the family. The family owned 60 bighas of land, a tube-well and a flour mill. The father of Gokaran is an old man of 60 years and, therefore, on account of his old age he was not looking after the family business and the cultivation, which was being looked after by the deceased Gokaran. On 8-5-1977 at about 2.45 P.M. Gokaran was going from his village Awagarh on a bicycle. Truck No. U P.I. 5801 which was being driven rashly and negligently by Chandrapal, opposite party No. 2, and owned by Sardar Harnam Singh, the opposite party No. 1, came from behind at a high speed. The deceased was proceeding on his left hand side patri which was his correct side. The truck knocked down the deceased from behind and crushed him to death. The driver on seeking what had happened was callous enough to run away from the spot along vith the...
Tag this Judgment!U.P. State Road Transport Corporation Vs. Dewarti and ors.
Court: Allahabad
Decided on: Jan-28-1987
Reported in: I(1987)ACC433
N.N. Mithal, J.1. The U.P. State Road Transport Corporation has assailed the award of the Motor Accident Claims Tribunal, Banda, whereby a sum of Rs. 31,000/- has been awarded as compensation on account of the death of one Ram Raj Singh who died as a result of an accident involving appellant's Bus No. UPG 2049.2. According to the allegation made in the claim petition, an accident took place on 28-12-1976 at about 9-40 a.m. at a place nearly 2 kms. from Mataundh towards Mahoba-Banda road, At the relevant time, the deceased Ram Raj Singh was driving his bullock-cart on that road and on account of collision of the aforesaid Bus with the bullock-cart from behind, the said Ram Raj Singh fell down from his bullock cart and subsequently died on account of injuries received by him. The claimants are the widow, sons and daughter of the deceased. A sum of Rs. 1,07,000/- was claimed on the ground that the monthly income of the deceased was Rs. 1000/- to the extent of which he was supporting the f...
Tag this Judgment!U.P. State Road Transport Corporation and anr. Vs. Vidyawati and ors.
Court: Allahabad
Decided on: Jan-28-1987
Reported in: I(1988)ACC338
V.P. Mathur, J.1. This appeal from order is directed against the judgment and decree dated 11-9-78, passed by Mr. J.C. Gupta, VIIth Additional District Judge-cum-Additional CLalms Tribunal, Etah, in Accident CLalm Case No. 6 of 1975.2. Cross-objections have also been filed on behalf of Smt. Vidya Wati and another, objectors.3. Briefly stated, the claim petition under Section 110-A of the Motor Vehicles Act was filed by Smt. Vidya Wati, the widow, and Shiv Kumar Singh, the son, of the deceased Rampal Singn. The opposite parties were Rafl Ahmad, the Driver of the ill fated bus, the U.P. State Road Transport Corporation, Lucknow, and the General Managers of the U P.S.R T.C. Agra, Aligarh and Etah, Rampal Singh died as a result of the accident, which admittedly took place on 24-11-74 involving Government Road Bus No. U.P.B. 4866. The deceased was a Police Constable and at the time of the accident he was posted at Kotwali Etah. He was aged 40 years and was getting Rs. 289-50 paise per month...
Tag this Judgment!Bindeshwari Prasad Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Jan-23-1987
Reported in: 1987(13)ECC233; 1989(22)LC548(Allahabad); 1987(31)ELT686(All)
1. This is an application for review of the judgment of this Court dismissing the writ petition summarily on 14-10-1981. We are, After hearing the counsel for the parties, satisfied that since correct facts had not been brought to the notice of the Court, the writ petition resulted in its dismissal. The facts have now been brought to our knowledge through the review application and the papers filed along with this application. The petitioner's counsel also did not bring to the notice of the Court, the papers which have been filed by him along with the writ petition on account of the omission on the part of the counsel and the writ petition was dismissed. Treating this case as a special one on the facts and peculiar circumstances emerging from the record of the present case, we recall the order dated 14-10-1981, dismissing the writ petition and restore the same to its original number.2. Coming to the writ petition, the controversy challenged is whether the petitioner was entitled to a c...
Tag this Judgment!Additional Commissioner of Income-tax Vs. Hasmat Rai Raj Pal
Court: Allahabad
Decided on: Jan-22-1987
Reported in: (1987)61CTR(All)256; [1987]32TAXMAN72(All)
1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabadi has referred the following two questions of law for the opinion of this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act '):'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that there was no failure on the part of the assessee to disclose fully and truly all the material necessary for the completion of the assessment for the assessment year 1960-61 ? (2) Whether the Tribunal was legally correct in holding that the income, if addable at all, could have been added for the assessment year 1961-62 but not for the assessment year 1960-61?' 2. The respondent, M/s Hasmat Rai Raj Pal (hereinafter called as 'the assessee'), is a registered firm. Its previous year is the year ending on 31st October. It maintained regular books of account. The assessee had some hundi transactions which were found recorded in its books maintained f...
Tag this Judgment!Rammoo Mal and Sons Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-22-1987
Reported in: [1987]66STC41(All)
R.R. Misra, J.1. This revision is directed against an order dated 10th March, 1986 passed by the Sales Tax Tribunal, Meerut Bench, Meerut. During the assessment year 1981-82 the appellant dealt with jharu and chatai, etc. On the basis of adverse survey dated 12th August, 1981, the Sales-Tax Officer rejected the book version of the turnover and made a best judgment assessment. Both the authorities below have affirmed the aforesaid action of the Sales Tax Officer. Aggrieved against the same the assessee has filed the present revision. Sri R.C. Sharma, learned counsel appearing for the assessee, has vehemently submitted that the Tribunal is in error in affirming the finding regarding rejection of accounts. I have heard counsel for the parties.2. On survey dated 12th August, 1981, rokar was found written up to 8th August, 1981. It was asserted by the assessee that the said rokar could not be written due to illness. However, during the course of assessment proceedings or even before the aut...
Tag this Judgment!Udai Bhan Singh Chauhan and Etc. Vs. Union of India (Uoi) and ors.
Court: Allahabad
Decided on: Jan-16-1987
Reported in: AIR1987All269
K.J. Shetty, C.J.1. A Division Bench of this Court in Udai Bhan Singh Chauhan v. Union of India, 1986 UPLBEC 329 while disagreeing with the view taken by another Division Bench in M.B. Shukla v. Union of India, 1986 UPLBEC 317 : (1986 Lab 1C 1034) has referred the following two questions for the opinion of a larger Bench :(1) Whether Section 28 read with Section 14(1) of the Administrative Tribunals Act, 1985 (Central Act 13 of 1985) excludes the jurisdiction, power and authority of this Court exercisable under Article 226/227 of the Constitution in this behalf?(2) Whether action in writ jurisdiction under Article 226 or Article 227 of the Constitution in relation to this subject matter is 'proceeding' within the meaning of the expression used in Section 29(1) of the Act and, as such, stands transferred on the appointed date of the Central Administrative Tribunal?2. This Full Bench, however, has been constituted to dispose of the entire case of Udai Bhan Singh Chauhan along with other ...
Tag this Judgment!Mitter SaIn Industries Vs. Customs, Excise and Gold (Control) Appellat ...
Court: Allahabad
Decided on: Jan-16-1987
Reported in: 1987(12)ECC118
Om Prakash, J.1. This writ petition arises from the order dated 30-7-1986 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi.2. The petitioner filed an appeal before the aforesaid Tribunal against the order dated 21-3-1986 of the Additional Collector, Central Excise, Meerut (Annexure '1' to the petition) imposing a penalty of Rs. 20,000/- on the petitioner under Rule 173Q of the Central Excise Rules, 1944. As the petitioner failed to deposit the duty in cash, the Tribunal directed the petitioner to deposit the same within 6 weeks.3. The contention of the petitioner, that a sum of Rs. 1,58,316.71 on account of the duty paid by them on input aluminium claimed to have been used in the manufacture of aluminium strips during the period September 1981 to April 1982 to the Assistant Collector, Meerut, on 7-6-1982, is refundable from the Department and, therefore, the amount of duty to be paid with the appeal be adjusted, was rejected. Aggrieved, the petitioner has fi...
Tag this Judgment!Smt. Nirmala Dixit Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-13-1987
Reported in: AIR1988All4
K.J. Shetty, C.J.1. The U. P. Housing Development Board, Lucknow has constructed some houses for the benefit of persons belonging to the category of Middle Income Group (M.I.G.) of Gorakhpur. The persons belonging to MIG must not have annual income beyond Rs. 18,000/-. The petitioner who belongs to that category has applied for one of the houses. She made the application in 1980, along with registration fee of Rs. 5000/-. She was, then intimated that the appromixate cost of the house would be within the range of Rs. 27,000/- to Rs. 32,000/- which was required to be payable in 144 monthly instalments of Rs. 265/- to Rs. 340/- spread over to 12 years. She was asked to pay interest at the rate of 10% to 11% interest.2. In 1985, the petitioner was allotted a house bearing No. A-275. She was asked to pay the first instalment in a sum of Rs. 2000/-inclusive of other charges. She was served with a notice directing to deposit Rs. 26,448.25 before July, 31,1985. In the said notice it has been s...
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