Allahabad Court January 1989 Judgments
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Keshav Fruit Mart Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-11-1989
Reported in: [1989]176ITR522(All)
1. Upon hearing learned counsel for the parties, we are of the view that a question of law does arise from the Tribunal's order dated July 2, 1987, and we, therefore, direct the Appellate Tribunal to draw up a statement of the case and refer the following question for opinion of this court :'Whether, on the facts and circumstances of the case, the Appellate Tribunal wus right in holding that the two assessments for the two broken periods were not justified and only one assessment ought to have been made ?'2. The application is partly allowed....
Commissioner of Income-tax Vs. Simbholi Industries (P.) Ltd.
Court: Allahabad
Decided on: Jan-10-1989
Reported in: [1989]176ITR505(All)
1. Having heard learned counsel for the parties, we are of the view that a question of law does arise from the Tribunal's order dated December 10, 1987, but the question has to be reframed to point out the actual controversy which was before the Tribunal. We, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this court :'Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was legally right in considering the written down value of the plant and machinery for finding out the aggregate value within the meaning of Section 32A, Sub-section (2), Explanation 2, for purposes of investment allowance '2. The application is partly allowed....
Nirmal Engineering Works Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jan-10-1989
Reported in: [1989]74STC199(All)
R.R. Misra, J.1. I have heard the learned counsel for the assessee. Pursuant to an order dated 19th August, 1982 passed by the High Court, the Tribunal had heard the appeal afresh. The claim of the assessee was that since during the assessment year 1974-75, he manufactured 'sariya jali' to be used in 'rahat', the same is exempt from the tax as being an agricultural implement. The Sales Tax Tribunal has, in the impugned order, however, relied upon a statement dated 16th November, 1977 made by the assessee before the Sales Tax Officer in which he has stated that he had manufactured 'jali' for tube well. Further in the quarterly returns for the first and second quarters, the assessee had returned sales of tube-well 'jali'. In view of these admissions, the Tribunal came to the conclusion that the claim for exemption as put forthwith by the assessee was not tenable and that the assessee had sold 'jali' used for tube-well and as such the assessee is liable to sales tax.2. Having heard the le...
New Cawnpore Flour Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-09-1989
Reported in: [1989]176ITR461(All)
Om Prakash, J. 1. Upon hearing the parties, we are of the view that question No. 5 does arise from the Tribunal's order dated October 20, 1987. We, therefore, direct the Appellate Tribunal to draw up a statement of the case and refer the following question for our opinion : '(5) Is the order of the Appellate Tribunal restoring the case for fresh disposal back to the Commissioner of Income-tax (Appeals) legally valid ?' 2. The application is partly allowed. ...
Mahmood Ilahi Vs. State of U.P.
Court: Allahabad
Decided on: Jan-09-1989
Reported in: 1990CriLJ850
M.M. Lal, J.1. This is an appeal against the judgment and order dt. 24-6-78 passed by Sri R. P. Jain, the then Sessions Judge, Etawah, by which he has convicted Mah-mood Ilahi, appellant under Section 302/34, I.P.C. and has sentenced him to undergo imprisonment for life.2. Whereas Ghulam Abbas deceased aged about 45 years was a resident of village Hajji Ka Purwa P.S. Phaphund, Mahmood Ilahi appellant was resident of Mohalla Saidwara in village Phaphund. Ghulam Abbas deceased had also a house in the said Mohalla Saidwara in village Phaphund. Sometimes Ghulam Abbas used to reside with his family in Mohalla Saidwara in village Phaphund.3. According to the case of the prosecution from 3 or 4 years prior to the date of the incident the appellant had developed illicit relation with Smt. Meraj Fatma wife of Ghulam Abbas deceased. The, appellant used to visit the said lady in the absence of the deceased. The deceased had asked the appellant a number of times not to visit his wife and the same ...
Sheo Badan Singh and anr. Vs. Aditya Prasad Singh and ors.
Court: Allahabad
Decided on: Jan-09-1989
Reported in: 1990CriLJ855
ORDERG.B. Singh, J.1. This is a criminal revision against the order dt. 20-1-1981 passed by the Magistrate Pratapgarh in a case under Section 145, Cr. P.C. releasing the property in dispute in favour of Aditya Prasad Singh and Jairam Singh opposite parties 1 and 2.2. The, dispute, between the revisionists and opposite parties 1 and 2 relates to certain plots situate in village Bhopia Mau, District Pratapgarh. They, were undisputedly Bhumidhari plots of one Smt. Manraj Kunwar, On 15-5-1978 S.O. of Police. Station Kotwali Pratapgarh submitted a report that there is a dispute between the parties about the aforesaid plots and it is likely to cause a breach of the peace. On that report a preliminary order was passed on 6-6-1978 and the property was attached on 5-7-1978. On service of the order both the parties put in appearance and filed their written statements. Aditya Prasad Singh and Jairam Singh who have been described as first party in the impugned order pleaded in their written statem...
Lalji and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-06-1989
Reported in: AIR1989All150
ORDERK.C. Agrawal, J. 1. These petitions under Article 226 of the Constitution seek quashing of the awards dt. 8-3-1983 and 13-12-1983 given by the Arbitrator, Sri K. L. Sharma, appointed under Section 37 of the Defence of India Act, 1962 read with Rule 10(1) of Defence of India Rules, 1963.2. A reference under Rule 9(1) of the Defence of India (Requisitioning and Acquisition of Immovable Property) Rule, 1963 read with Section 37(2) of the Defence of India Act, 1962 was made by the competent authority for determination of compensation of plot of land, namely, plots Nos. 984 area 1 bigha, 9 biswas, 986 area bigha 1 biswa, 987 area 1 bigha, 1 biswa, 988 area 15 biswas and 989 area 15 biswas totalling an area of 5 bighas 1 biswa land situate in village Gayasuddinpur Pargana and Tehsil Chail district Allahabad.3. On 13-1-1964 the aforesaid land was requisitioned by the Collector, Allahabad, vide order dt. 13-1-1964, under Section 29 of the Defence of India Act for the P.A.C. Battalion No. ...
Commissioner of Income-tax Vs. Smt. Usha Agarwal Family Trust
Court: Allahabad
Decided on: Jan-06-1989
Reported in: [1989]176ITR392(All)
Om Prakash, J.1. Upon hearing learned standing counsel, we are of the view that question No. 1 is a question of law and that does arise from the Tribunal's order dated November 7, 1986. We, therefore, direct the Tribunal to draw up the statement of the case and refer the following question for the opinion of this court :'1. Whether, on the facts and in view of the legal position us mentioned in the statement of facts, the Tribunal could be said to be legally correct in sotting aside the order passed under Section 20M of the Income-lax Act, 1901, by the Commissioner of Income tax ?'2. The application is partly allowed....
Sultan HussaIn Khan Vs. Mushfiqa Khatoon
Court: Allahabad
Decided on: Jan-06-1989
Reported in: I(1990)DMC322
R.K. Saxena, J.1. In a proceeding under Section 125 of the Code of Criminal Procedure initiated by a female who claimed herself to be the wife of the petitioner (registered on Case No. 8 of 1987 their pending before the Munsif Magistrate, Amroha), an application was moved by the wife for amendment. It was allowed but the order allowing the amendment was set aside in Criminal Revision No. 95 of 1978 by IVth Additional District and Sessions Judge, Moradabad, vide his order dated 11-11-78. It appears that after the matter had reached the argument stage before the Magistrate, some application was given by the husband-petitioner which was rejected copy of the application has not been filed by the petitioner. The order rejecting the application is dated 6-7-82. It further appears that some application for adjournment of the case which was fixed for argument was moved by the petitioner for summoning some record and filing document. The Magistrate passed an order on 9-6-82 which runs as under ...
Siddho Mal Paper Conversion Co. Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Jan-06-1989
Reported in: [1989]74STC242(All)
Om Prakash, J.1. These two revisions-one by the assessee and the other by the Revenue-have been directed against the Tribunal's order dated 19th November, 1986. Both the revisions are disposed of together and hence they are consolidated.2. The assessee is engaged in the business of manufacture and sale of wrapper, that is, packing paper. The assessee also carried on this activity on job-work basis. For the relevant year 1981-82, the assessee showed purchases of raw material against form III-B at Rs. 53,23,125. The assessee showed sales at Rs. 38,11,098 and the receipt from job-work at Rs. 56,11,176 for this year. The assessing authority was of the view that the assessee had used the raw material of Rs. 24,00,000, purchased against form III-B without tax, for the job-work and he, therefore, held that such purchases had been used for a purpose other than that for which the recognition certificate was granted under Sub-section (2) of Section 4-B of the U.P. Sales Tax Act, 1948 (briefly, '...
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