Allahabad Court September 1987 Judgments
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Daya Shanker Bhardwaj Vs. Chief of the Air Staff, New Delhi and ors.
Court: Allahabad
Decided on: Sep-10-1987
Reported in: AIR1988All36
R.M. Sahai, J.1. Can a person residing in a State invoke extraordinary jurisdiction under Article 226 against an authority or government situated outside the State in respect of an order made or action taken by such government or authority outside the territorial limits of the High Court? Put it differently, whether cause of action wholly or in part arises within meaning of Clause (2) of Art, 226 in the State where petitioner resides?2. For this it is necessary to narrate in brief the circumstances in which Clause (2) was added in Article 226 by Constitution (Fifteenth Amendment) Act, 1963, Article 226(1) as it originally stood read as under :'Notwithstanding anything in Article 32, every High Court shall have power, throughout the territories in relation to which it exercises jurisdiction, to issue to any person or authority, including in appropriate cases, any government, within those territories directions, orders, or writs, including (writ in the nature of habeas corpus, mandamus, ...
Biland Ram Hargan Dass Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-10-1987
Reported in: (1987)66CTR(All)218; [1988]171ITR390(All); [1987]35TAXMAN423(All)
R.R. Misra, J.1. By means of this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the assessee has assailed the order dated August 22, 1985, passed by the Income-tax Appellate Tribunal rejecting the reference application of the assessee.2. During the assessment year 1978-79, the assessee carried on cloth business. During the said year, the assessee was a registered firm. It had filed return showing an income of Rs. 66,787 on July 28, 1978. The revised return was filed by the assessee on September 28, 1979, showing an income of Rs. 2,18,810, thereby including an extra income of Rs. 1,52,027 82. This extra income was surrendered by the assessee under the head 'Other sources'. The circumstances leading to the filing of the revised return was in consequence of a search conducted in the business premises of the assessee on October 25, 1978, i.e., after the filing of the original return. Among the papers seized during the search was a diar...
Arvinder Singh Vs. Collector of Central Excise and anr.
Court: Allahabad
Decided on: Sep-10-1987
Reported in: 1988(33)ELT642(All)
1. On August 1, 1986, Officers of Central Preventive Party, Allahabad took search of the shop situate at 30, Mohd. Ali Park, Allahabad. They recovered 20 pieces measuring 76.5 meters of synthetic fabrics of foreign origin valued at Rs. 3,502/-. Petitioner Arvinder Singh, the shop keeper, could not produce any proof that he had imported them legally or was in possession thereof in accordance with law. The recovered goods were, therefore, seized the same day.2. A show cause notice dated January 30, 1987 was then issued to Arvinder Singh asking him why the 20 pieces measuring 76.5 meters of synthetic fabrics of foreign origin seized on August 1, 1986 be not confiscated under Section 111 and a penalty imposed under Section 112 of the Customs Act, 1962. This notice was despatched to Arvinder Singh by registered post on February 5, 1987 from the office of the Assistant Collector, Central Excise Division, Allahabad. It was received by Arvinder Singh on February 10, 1987. A reply was given by ...
Yogesh Chandra Khare Vs. Executive Engineer, Electricity Transmission ...
Court: Allahabad
Decided on: Sep-10-1987
Reported in: I(1988)ACC44
N.N. Mithal, J.1. This appeal is directed against the order passed by the Workmen Compensation Commissioner, Kanpur, dismissing the claim petition moved by the appellant on the ground that he was not a workman within the meaning of Section 2 (n) of the Workmen Compensation Act.2. According to the appellant, he was initially appointed as a tracer in 1968 but later on he became a Draftsman and was confirmed on 1-4-1976 by the U.P State Electricity Board. On 1-8-1981, while the claimant entered a store room in connection with his work as a draftsman a coil of wife placed in one of the stands struck him in his right eye as the store room was dark. As a result of the injury, the vision of his right eye has been completely lost and, therefore, he claimed that there was a total disablement of his right eye and as a result of injury received by him, he was rendered incapable to discharge his ordinary duties as a workman.The claim lodged by him was rejected on 31-3-1983 holding that he was neit...
Ansar Traders Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Sep-09-1987
Reported in: [1988]69STC70(All)
Om Prakash, J. 1. Raising a short question whether the account books of a dealer engaged in the manufacture and sale of exempted items can be rejected under Section 12(2) of the U. P. Sales Tax Act, 1948 (for short 'the Act, 1948'), this revision is filed by the dealer for the assessment year 1978-79 against the Tribunal's order dated 24th April, 1986.2. The assessee engaged in the business of manufacture and sale of wooden carving goods purchases timber against form 31 from outside the province and after having done the carving he manufactures several items for sale. Admittedly no manufacturing account has been maintained by the assessee, but he maintained the other accounts, namely, rokar, khata, ledger, purchase and sale register, form register, cash book, etc. No survey was conducted during this year on the assessee's premises.3. The assessing officer, however, rejected the book version of the assessee and enhanced the total turnover. He however accepted the sales effected within t...
U.P. Co-operative Federation Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Sep-07-1987
Reported in: (1988)24ITD488(All.)
1. This is an appeal by the assessee who is aggrieved by the order of the Commissioner passed Under Section 263 setting aside the order of the ITO, pleading that the order of the Commissioner is bad in law on the facts and circumstances of the case.2. The plea of the assessee before us was that the Commissioner has powers of cancellation of an order only Under Section 263 as this is a section which gives the power but it also provides when the power has to be exercised. In the instant case, the case of consequence was made by IAC (Asstt.) and the Act provides for cancellation of an order if it is found to be erroneous and prejudicial to the interests of the revenue in respect of an order passed by an ITO. By means of an Explanation, which was introduced, effective from 1-10-1984, it has been clarified that the term 'ITO' would also include IAC (Asstt.) with specific reference to Section 125A(4). This amendment having been brought into the statute book only with effect from 1-10-1984, ...
A.C. Nigam Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-07-1987
Reported in: (1988)73CTR(All)9; [1989]176ITR86(All)
1. This writ petition is directed against the order dated March 30, 1982, passed by the Commissioner of Income-tax, Lucknow, rejecting the application moved by the petitioner under Section 273A of the Income-tax Act, 1961, for waiver of penalties and penal interest.2. It appears that the petitioner had not submitted his income-tax returns for the assessment years 1977-78, 1978-79 and 1979-80 at the appropriate time. He, however, submitted voluntary returns in respect of the assessment years mentioned above on July 31, 1980. The assessments were made by the Income-tax Officer on December 31, 1980. The assessment orders also provided for issue of notices under Section 271(1)(a) and Section 273(b) of the Income-tax Act for the three assessment years, namely, 1977-78, 1978-79 and 1979-80. The petitioner thereafter moved an application dated October 24, 1981, for waiver of penalty and interest on the ground that he had submitted returns voluntarily prior to the issue of notice and, therefor...
Sheodan Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Sep-03-1987
Reported in: 1988CriLJ479
Umesh Chandra, J.1. This is an appeal directed against the judgment and order, dated 16-8-1984, passed by IInd Additional Sessions Judge, Bulandshahr, convicting and sentencing appellant Sheodan son of Pritam, resident of village Shiwala, P. S. Khera, district Aligarh, at present resident of village Jagdishpur, P. S. Ahmad Garh District Bulandshahr, to five years' rigorous imprisonment under Section 395 IPC.2. According to the prosecution, in the night between 2/3-12-83 Satya Dev Prasad Verma (P.W. 2) Engineer in the Narora Atomic Power Project, was returning from Delhi in vehicle No. UPP-5592 of Narora Atomic Power Project. Sri D. N. Gaur, an engineer and Sri M. S. Rao, Chief Administrative Officer, Sri Man Singh, trades- man and driver Sami Ullah (P.W. 4) were also travelling in the same vehicle. At about 1-45 A.M. the vehicle reached the bridge of village Fateh Garh. The driver of the vehicle found that a truck was blocking a portion of the road and the remaining portion was being b...
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