Allahabad Court July 1989 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Union of India Vs. Smt. Sushila Devi and Others
Court: Allahabad
Decided on: Jul-21-1989
Reported in: I(1990)ACC364; 1990ACJ1; AIR1990All82; 1990CriLJ923
ORDERAmarendra Nath Varma, J.1. These two appeals raise a question as to the true scope and interpretation of Section 110 of the Motor Vehicles Act. The learned single Judge (N. N. Mithal, J.) who has formulated and referred three questions for our opinion, felt that the Division Bench decision of this Court in the case of Union of India v. Bhagwati Prasad, reported in AIR 1982 All 310, has, while interpreting Section 110 and allied provisions of the Motor Vehicles Act, stated the law on the subject too widely and consequently it requires reconsideration. The reference was necessitated because of a preliminary objection raised by the learned counsel for the Union of India before the learned single Judge. The objection was that the claims giving rise to the two suits out of which these first appeals arise were exclusively cognizable by the Motor Accidents Claims Tribunal and not by the Civil court. After an elaborate consideration of the various authorities cited before the learned sing...
Tulsi Das and ors. Vs. Madan Lal and ors.
Court: Allahabad
Decided on: Jul-21-1989
Reported in: AIR1989All239
ORDERD.S. Sinha, J.1. This Civil Revision, under Section 115 of the Code of Civil Procedure, 1908, hereinafter called the Code, is directed against the order dated 5th May, 1989, passed by the Civil Judge, Hapur, in original Suit No. 377 of 1980, permitting the plaintiff in the suit and opposite party first set in the instant revision to sue as pauper.2. Sri M. D. Singh, learned counsel for the applicants, has advanced following two contentions to assail the impuged order:(a) the court below permitted the opposite party to sue as indigent person in contravention of the provisions of Order XXXIII of the Code inasmuch as there was no proper application on behalf of the plaintiff opposite-party as envisaged by the provisions of Order XXXIII of the Code; (h) the impugned order is in contravention of the order dated 20th January, 1989, passed by this Court in Civil Revision No. 283 of 1982, arising out of the suit giving rise to this revision. 3. This Court, while allowing the Revision No. ...
Commissioner of Wealth-tax Vs. Umrao Lal
Court: Allahabad
Decided on: Jul-21-1989
Reported in: [1989]180ITR403(All)
K.C. Agrawal, Actg. C.J.1. This reference application has been filed by the Commissioner of Wealth-tax against the judgment of the Income-tax Appellate Tribunal deciding the reference against the Department and in favour of the assessee. The question which had been referred by the Tribunal is :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in deleting the penalties of Rs. 11,125 for the assessment year 1970-71 and Rs. 5,370 for the assessment year 1971-72 imposed under Section 18(1)(a) of the Wealth-tax Act ?'2. It is evident from the aforesaid question that the dispute was in respect of two assessment years. Hence, two assessment orders were passed by the Wealth-tax Officer followed by two judgments in the appeal.3. On reference having been made, the Bench which heard the same reframed the questions which are as under :'(1)(a) Whether, on the facts and in the circumstances of the case, the successor officer was under an oblig...
Ocean Time Agency Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Jul-21-1989
Reported in: [1990]79STC120(All)
Om Prakash, J.1. This revision is directed by the assessee against the Tribunal's order dated 16th November, 1988, for the assessment year 1982-83.2. The assessee is a dealer in watches. The assessing officer rejected the book version of the assessee and estimated the sales of watches imported by the assessee at Rs. 7,00,000. The assessee appealed to the Assistant Commissioner (Judicial), who affirmed the rejection of the books. He was also of the view that sales of watches imported by the assessee were assessed by the assessing officer at a very low amount, i.e., Rs. 7,00,000 and he, therefore, enhanced the sales of watches purchased from outside to Rs. 13,00,000. The Tribunal affirmed the order of the Assistant Commissioner (Judicial), on appeal.3. Before me, Sri Bharatji, learned counsel for the assessee, has not disputed the rejection of the books. The only submission made by him was that four forms 'C', inter alia, which have been high-lighted by the authorities below in their ord...
Sarjoo Prasad Vs. State of U.P.
Court: Allahabad
Decided on: Jul-21-1989
Reported in: 1990CriLJ123
ORDERPalok Basu, J.1. This application under Section 482, Cr. P.C. for exercising the inherent powers of this Court concerning release of motor vehicle Jeep No. UTB 4433 has been moved by Sarjoo Prasad alleging himself to be owner thereof. At the admission stage a counter-affidavit was called. That having been filed, a rejoinder affidavit has also been filed by the applicant. Therefore, this application is being decided at the admission stage itself finally.2. It appears that one Smt. Geeta Devi had lodged a first information report on 17-8-1987 alleging that while she along with her husband was returning from Mirzapur a jeep struck the scooter on which they were travelling, as a result of which they fell down whereupon the husband was bombed and fired at causing injuries to which he succumbed. Later on, it appears that this jeep has been seized by the police concerning the said matter which has been registered as case crime No. 156 of 1987 under Sections 147, 148, 307 and 302, I.P.C. ...
Commissioner of Wealth-tax Vs. S.L. Khunnah
Court: Allahabad
Decided on: Jul-20-1989
Reported in: (1989)79CTR(All)229; [1989]180ITR340(All); [1989]46TAXMAN240(All)
K.C. Agrawal, Actg. C.J. 1. In this reference, the questions referred to this court for opinion by the Income-tax Appellate Tribunal are :'(i) Whether there is a finding of the Tribunal that the assessee was prevented by reasonable cause from filing the wealth-tax returns in time for the assessment years 1970-71 and 1971-72 If not, what is the effect on the ultimate order passed by the Tribunal ? (ii) If the answer to the aforesaid question is in the affirmative, whether the decision of the Appellate Tribunal is vitiated by its having relied on the following circumstances : 1. That the penalty under Section 18(1)(a) for the years 1969-70 to 1970-71 had been waived in the case of Shri C. L. Khunnah ; 2. That the penalty for the year 1971-72 had been cancelled by the Tribunal in the case of Shri C. L. Khunnah on the ground that Shri C. L. Khunnah had been prevented by sufficient cause from filing his return within time in respect of that year ; 3. That the Department had not questioned t...
Shri Ganesh Rice Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-20-1989
Reported in: [1989]180ITR288(All)
1. Having heard counsel for the assessee and that of the State, we find the following as a statable question of law : 'Whether the Tribunal was in law entitled to confirm the addition of Rs. 89,273 in the Chuni.-Bhusi account ignoring the fact that complete quantitative account was available before the Tribunal ?' 2. Consequently, we direct the Income-tax Appellate Tribunal to prepare a statement of the case and to remit the same to the High Court for its opinion. 3. Other questions raised in grounds (ii) to (v) are only different aspects of the same question. We, therefore, reject the application of the petitioner for calling for the statement with regard to questions Nos. (ii) to (v). ...
Controller of Estate Duty Vs. Rakesh Kumar Gupta
Court: Allahabad
Decided on: Jul-20-1989
Reported in: [1989]180ITR382(All); [1990]48TAXMAN69(All)
R.K. Gulati, J. 1. At the instance of the Commissioner of Income-tax, Meerut, under Sub-section (1) of Section 64 of the Estate Duty Act, 1953, the Income-tax Appellate Tribunal, B-Bench, Delhi, has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that there has been a severance of status of the ancestral Hindu undivided family property as on March 14, 1973, and in view of that the share of the deceased that passed on his death on March 23, 1973, works out to one-third of the properties ?'2. The brief facts are that one Sri Niranjan Prakash Gupta died on March 23, 1973, leaving certain assets, both movable and immovable, in his individual as well as Hindu undivided family capacity. In the return filed by Rakesh Kumar Gupta, the accountable person and the son of the deceased, the principal value of the, assets disclosed included the value of one-third share in agr...
Commissioner of Income-tax Vs. Haridas Kapoor and Co.
Court: Allahabad
Decided on: Jul-20-1989
Reported in: [1989]180ITR329(All)
1. The following question has been referred by the Income-tax Appellate Tribunal, B-Bench, Allahabad, under Section 256(1) of the Income-tax Act for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the profit of the assessee should be estimated with reference to the net payment only after excluding from the gross payment the cost of materials supplied to the assessee by the Government in accordance with the terms of the contract ?'2. The controversy arising in this question has already been decided by the Supreme Court in Brij Bhusan Lal Parduman Kumar v. CIT : [1978]115ITR524(SC) . We, accordingly, answer the question in the affirmative, in favour of the assessee and against the Department....
Smt. Madhuri Misra and Others Vs. Smt. Shanti Devi and Others
Court: Allahabad
Decided on: Jul-19-1989
Reported in: AIR1990All42
ORDER1. The applicants have filed this revision (Revision No. 276 of 89) being aggrieved against the order dated 30-3-89 passed by Sri. A.K. Kaushik, IV Addl. Civil Judge, Allahabad, dismissing their application (130-C) in Suit No. 342 of 1983.2. Briefly stated the facts are that the applicants filed suit No. 342 of 83, titling Madhuri Mishra and others v. Smt. Shanti Devi and others, for a permanent injunction restraining the defendants from disturbing the plaintff's (applicants') possession as also from registering the sale-deed presented on 9-5-83 purporting to have been executed by defendant No. 1 Smt. Shanti Devi (Opp. Party No. 1) in favour of Janta Upniveshan Avas Evam Nirman Sahkari Samiti Ltd. This suit was contested by the defendants opposite parties.3. On 25-2-1989 during the pendency of the suit an application was filed on behalf of the plaintiff for summoning the rules and bye-laws from U.P. Sahkari Avas Sangh Ltd. The opposite parties (defendants) contested this applicati...
- ‹ Prev
- 1
- 2
- 4
- 5
- 6
- Next ›
- Last »