Allahabad Court January 1989 Judgments
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Commissioner of Income-tax Vs. Raj NaraIn Pratap Narain
Court: Allahabad
Decided on: Jan-17-1989
Reported in: [1989]178ITR664(All)
1. Upon hearing the parties, we are of the view that the question as proposed by the Revenue is a question of law and that does arise from theTribunal's order dated March 4, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of case and refer the following question for the opinion of this court: 'Whether the Tribunal is justified in view of the provisions of rule 1A of the Second Schedule to the Surtax Act in holding that in order to arrive at the capital base, provision for taxation to be taken is not the pro-vision at the end of the year but as it stood on the first day of the commencement of the accounting period ?'2. The application is allowed....
Commissioner of Wealth-tax Vs. Raj NaraIn Pratap NaraIn (Huf)
Court: Allahabad
Decided on: Jan-16-1989
Reported in: (1989)76CTR(All)196; [1989]177ITR34(All); [1989]43TAXMAN110(All)
R.K. Gulati, J.1. These are two connected applications under Section 27(3) of the Wealth-tax Act, 1957 (for short 'the Act'), filed by the Commissioner of Wealth-tax, Agra, relating to the assessment years 1978-79 and 1979-80.2. In the wealth-tax assessments for the aforesaid two years, the assessing officer determined the fair market value of an immovable property described as 'Dehradun property' at Rs. 7,35,086 as on the two valuation dates relevant for the years in dispute. After the completion of those assessments, the Commissioner of Wealth-tax initiated proceedings under Section 25(2) of the Act, calling upon the assessee to show cause why the wealth-tax assessment orders for the years in dispute may not be cancelled, so as to be made afresh as the 'Dehradun property' had been undervalued by the assessing officer. It appears that, after the completion of the assessments, the assessing officer learnt that the property was sold by the assessee on August 18, 1983, for a consideratio...
Commissioner of Wealth-tax Vs. N.D. Bhargava (Decd., by Legal Represen ...
Court: Allahabad
Decided on: Jan-16-1989
Reported in: [1989]177ITR58(All)
R.K. Gulati, J.1. These connected applications under Section 27(3) of the Wealth-tax Act, 1957, for the assessment years 1957-58 to 1961-62 have been filed at the instance of the Commissioner of Wealth-tax, Allahabad. A common question has been proposed in these applications. It appears that Sri. N.L. Bhargava (since deceased) filed wealth-tax returns for the aforesaid years in the status of individual. After his death, one of his legal heirs revised the returns filed by the deceased and put forward a plea that certain assets and properties which have been returned in the returns filed in the status of an individual by the deceased belonged to the Hindu undivided family of which the deceased was only one of the members and, as such, those assets and properties were not liable to be assessed in his hands as an individual.2. Pending wealth-tax assessments for the years in dispute, the estate left by the deceased was subjected to estate duty under the Estate Duty Act, 1953. The question r...
Commissioner of Income-tax Vs. Electra Jaipur Pvt. Ltd.
Court: Allahabad
Decided on: Jan-16-1989
Reported in: (1989)76CTR(All)60; [1989]177ITR86(All)
R.K. Gulati, J.1. By means of this application under Section 256(2) of the Income-tax Act, 1961, the Commissioner of Income-tax, Meerut, has desired that a mandamus be issued to the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, directing it to refer the two questions proposed in this application for the opinion of this court which are said to be questions of law arising out of the order passed by the Income-tax Appellate Tribunal.2. In the assessment year 1982-83, which is in dispute, the account books of the assessee were rejected by the Assessing Officer on the ground, inter alia, that the assessee had not maintained any record for day to day consumption of the materials consumed in the manufacture of transformers and production of finished products. It appears that, on identical grounds, the account books of the assessee were rejected in the preceding years, including the years 1977-78 and 1978-79. The rejection of the account books in the earlier years was not sustaine...
Kailash Chand Gupta Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-16-1989
Reported in: [1989]177ITR141(All); [1989]43TAXMAN82(All)
R.K. Gulati, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, to refer certain questions of law for the opinion of this court, arising out of the order dated July 28, 1987, passed by the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad.2. In the assessment year 1982-83, a sum of Rs. 68,824 which is in dispute, was added to the income of the assessee on the ground that certain payments for purchase of certain goods were made otherwise than in accordance with the provisions of Section 40A(3) of the Income-tax Act, 1961.3. The case of the assessee was that the disputed payments which were in sums of Rs. 2,500 or above were made in cash and otherwise than by crossed cheques or drafts under exceptional and unavoidable circumstances, and hence the provisions of Section 40A(3) were not attracted to the facts of the instant case. The assessee relied upon the provisions of Rul...
Shiv Trading Company Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-16-1989
Reported in: [1989]176ITR410(All)
1. Having heard learned counsel for the parties, we are of the view that the following questions of faw do arise from the Tribunal's order :'(i) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that thepayments for purchases amounting to Rs. 52, 179 were liable to be added under the provisions of Section 40A(3) of the Income-tax Act, 1961 ? (ii) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that all the payments on the same day were to be added to consider if the individual payments in cash exceeding Rs. 2,500 were made and were caught by the provisions of Section 40A(3) of the Income-tax Act, 1961 ?' 2. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, is directed to draw up a statement of the case and refer the aforesaid two questions of law for the opinion of this court.3. The application is, therefore allowed. Parties shall bear...
Ram Singh Verma Vs. Income-tax Appellate Tribunal and ors.
Court: Allahabad
Decided on: Jan-12-1989
Reported in: 1989(23)LC53(Allahabad); [1989]178ITR240(All)
1. Upon hearing of the parties, we are of the view that the facts of this petition are such as can be disposed of finally right at this stage, without calling for any counter-affidavit. The petitioner moved an application under Section 256(1) of the Income-tax Act, 1961, with a delay of 17 days and made an application for condonation of delay, stating that the applicant being 80 years old and ill, could not contact his counsel well in time and, therefore, the application was delayed by 17 days. The Tribunal rejected the application for condonation of delay, without rejecting the contention regarding the illness made by the petitioner. The Tribunal, in our view, on the facts and circumstances of this case, ought to have adopted a justice-oriented approach and ought to have allowed the application of the petitioner ; otherwise also, without rejecting the plea of illness, the Tribunal was not justified in rejecting the application of the petitioner made for condonation of delay. For the r...
Chandra Pal Singh and anr. Vs. State
Court: Allahabad
Decided on: Jan-12-1989
Reported in: 1990CriLJ826
Kamlakar Chaubey, J. 1. This appeal has been filed against the judgment and order dt. 8-3-78 of Sri Parmatma Swaroop the Sessions Judge, Budaun in Sessions Trial No. 291 of 1977 by which he convicted the two appellants under Section 302 read with 34, IPC and sentenced each of them to undergo life imprisonment.2. The case of the prosecution as per the FIR dt. 1-8-77 lodged by Sri Rajvir Singh son of Phool Singh, resident of village Bhajpura, P.S. Kotwali Budaun is that brother of Chandra Pal Singh son of Lallu Singh was murdered about one year back in which Phool Singh deceased was one of the accused. Since then Chandra Pal Singh and his family members were bearing ill-will against Phool Singh. About one and half mouths before the occurrence Phool Singh was released on bail. On 1-8-77 at about 6.30 p.m. Janaki had come back from the market with some articles purchased for Phool Singh. Janaki kept the articles on the chabutra in front of his ghar. Phool Singh was picking up articles from...
Ram Saran Das Tandon Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-11-1989
Reported in: [1989]176ITR248(All)
Om Prakash, J.1. Upon hearing the parties, we are of the view that the question as proposed by the assessee is a question of law and it does arise from the Tribunal's order dated September 29, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court :'Whether, under the facts and circumstances of case, the Income-tax Appellate Tribunal was justified in finding income of house property 64, Lajpat Nagar, Varanasi, assessable in the assessee's hands ?'2. The application is, therefore allowed....
Commissioner of Income-tax Vs. Tek Chand Dang and Co.
Court: Allahabad
Decided on: Jan-11-1989
Reported in: [1989]176ITR544(All)
1. Having heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunal's order dated March 26, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court:'Whether the Tribunal was legally justified in holding the hotel building as plant and directing allowance of depreciation at a higher rate ?'2. The application is, therefore, allowed....
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