Allahabad Court October 1990 Judgments
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Manvendra Singh and Others Vs. Rameshwar Dayal and Others
Court: Allahabad
Decided on: Oct-16-1990
Reported in: AIR1991All291
1. The above two appeals arise out of two suits that were filed by the same set of plaintiffs, who are respondents here. Suit No. 601 of 1969 was filed by them for possession against the predecessors-in-interest of appellants 4 to 17. The decision therein was challenged in Civil Appeal No. 25 of 1978 and now Second Appeal No. 2191 of 1979 has been filed.2. The other suit No. 23 of 1971 was filed by the respondents for injunction to restrain the defendants from dispossessing the plaintiffs by demolition and reconstruction of the property and from interfering in their peaceful possession. Subsequently a relief of possession was also added. It may be observed here that on the death of the two original defendants their heirs were impleaded as defendants 1/1 to 1/ 8 and 2/1 to 2/ 6 and they are now appellants 4 to 17 in these appeals. The appellants 1 to 3 are the original defdts of the suit.3. A short resume' of facts giving rise to the suits may be given here. On the death of the original...
Commissioner of Income-tax Vs. Nagarmal Bisheshar Lal
Court: Allahabad
Decided on: Oct-16-1990
Reported in: (1990)90CTR(All)88; [1991]190ITR468(All)
R.R. Misra, J.1. At the instance of the Commissioner of Income-tax, Allahabad, the Income-tax Appellate Tribunal, B-Bench, Allahabad, 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 correct in holding that the order rejecting the application for registration on the ground that it was belated was an order under Section 185 of the Income-tax Act, 1961, and was, therefore, appealable ?'2. The necessary facts leading to the above question are as follows : For the assessment year 1974-75, the assessee-firm made a claim for registration under Section 185 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The accounting year of the assessee ended on August 5, 1973, The assessee, however, filed an application in Forms Nos. 11 and 11A on September 14, 1973, along with the original partnership deed. Since the claim for registration was filed by the assessee after the close of t...
Sommawati and ors. Vs. Santosh and anr.
Court: Allahabad
Decided on: Oct-16-1990
Reported in: I(1991)DMC550
N.N. Mithal, J.1. This is an appeal challenging the order of the court below rejecting the application for grant of succession certificate to the appellant.2. The short question that arises in this appeal is : whether the findings of the court below that appellant No. 1 was not duly legally wedded wife of the deceased Charan Das in respect of whose assets she is claiming succession certificate is irroneous. Admittedly, appellant No. 1 had been married earlier and she had not obtained any divorce from her previous husband. She entered into the second marriage with Charan Das, who was admittedly a widower, having two daughters from his previous wife. The court below has found that the appellant Nos. 2 to 5 are sons born to appellant No. 1 and the late Charan Das. The only question which has been decided against appellant No. 1 is that she was not the duly wedded wife of Charan Das, since she has not obtained any decree for divorce from her previous husband.3. Under Section 5 of the Hindu...
M/S South Eastern Roadways, Ghaziabad and Others Vs. U.P. Sales Tax Tr ...
Court: Allahabad
Decided on: Oct-15-1990
Reported in: AIR1991All124
ORDERD. S. Sinha, J.1. This Full Bench, on a reference by a Division Court, is called upon to consider and decide the following question.'Whether on a true interpretation of theprovisions of S.9(1-B)(b) of the U.P. SalesTax Act the deposit of 20 percent of theassessed tax is necessary in a situation whenneither any return has been filed by theassessee nor any tax liability has been admitted by the assessee at any stage of theproceedings.'.2. Material part of S. 9 of the U.P. SalesTax Act, 1948, hereinafter called 'the Act', is as below :'Section 9, Appeal.(1) Any dealer or other person aggrieved by an order made by the Assessing Authority, other than an order mentioned in S. 10-A, may, within thirty days from the date ofservice of the copy of the order, appeal to such authority as may be prescribed :Provided that where the disputed amount of tax, fee or penalty does not exceed one thousand rupees, the appellant may, at his option, request the Appellate Authority in writing for summary ...
Dhampur Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-12-1990
Reported in: (1991)95CTR(All)258; [1991]188ITR787(All)
B.P. Jeevan Reddy, C.J. 1. In this case, eight questions are referred to this court, seven at the instance of the Revenue and one at the instance of the assessee. The eight questions are as under : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in holding that the interest payable on the outstanding amount of cane purchase tax was allowable expenditure in computing the total income of the assessee-company in respect of the assessment years 1971-72 and 1972-73 2. Whether, on the facts and in the circumstances of the case the Tribunal was in law justified in holding that the assessee was entitled to development rebate at a higher rate of 35% as against 20% allowed to the assessee in respect of the assessment year 1971-72 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in taw in deleting the Appellate Assistant Commissioner's direction to the Income-tax Officer to reconsider the allowability of Rs...
Gopal Singh Gorkha Vs. State of U.P.
Court: Allahabad
Decided on: Oct-12-1990
Reported in: 1991CriLJ1235
P.P. Gupta, J.1. The above appeal is preferred by the accused Gopal Singh Gorkha against the judgment and order dated 21-4-1979, convicting the appellant Under Section 307, IPC and order dated 23-4-1979, sentencing him to undergo R.I. for 6 years, by Sri G.L. Shukla the then Sessions Judge, Almora in Sessions Trial No. 37 of 1974 (A).2. The appellant was charged Under Section 307 IPC for having caused gun shot injuries to Hari Charan Bhatt (P. W. 1) on 3rd of August, 1974 at about 6-45 p.m. in Tok pathariya of the village Bhatnayajula within Patiwari Kshetra Gwala Kot of the Tehsil and district Almora in an attempt to murder him.3. The facts, material for the purpose of this appeal, in brief, are indicated below :There had been litigation between father of Hari Charan Bhatt (P. W. 1) and the appellant during the relevant period. The appellant had forcibly occupied the land of the injured and a case was pending in the court of S.D.M. Bara Mandal about it. Thus the appellant was on inimi...
Assistant Commissioner of Vs. Rajendra Kumar Agarwal
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Oct-11-1990
Reported in: (1991)36ITD95(All.)
1. This is an appeal filed by the Revenue against the order of the Commissioner of Wealth-tax (Appeals) for the assessment year 1983-84.The learned Departmental Representative and the learned counsel for the assessee were heard and the materials placed on record were perused by us. The assessee owns amongst others, house No. 735, Katra, Allahabad. The value of this property for wealth-tax purposes was shown in the wealth-tax return at Rs. 13,000 after adopting the Rule 1BB of the Wealth-tax Rules and after following the rental method. The Inspecting Assistant Commissioner (Assessment) found that the property was sold for Rs. 3 lakhs within a few months from the valuation date. The date of sale is 28-2-1984 and the valuation date is 31-3-1983. On these facts, the Inspecting Assistant Commissioner (Assessment) stated in the wealth-tax assessment order that it would be absurd to accept this figure of Rs. 13,000 as the market value of the property, especially when the figure of actual sal...
Commissioner of Income-tax Vs. J.K. Iron and Steel Co. (P.) Ltd.
Court: Allahabad
Decided on: Oct-11-1990
Reported in: [1991]188ITR144(All)
B. P. Jeevan Reddy, C. J.1. The question stated for our opinion is :'Whether, oh the facts and in the circumstances of the case, there was material for the Tribunal to hold that services were actually rendered by Messrs. J. K. Traders Ltd., as sole selling agents, entitling them to the commission claimed to have been paid by the assessee-company ?',2. The assessee is a public limited company engaged in the manufacture and sale of iron, steel bars, rods and railway track material, etc. The assessment years concerned herein are 1959-60 and 1962-63. During the relevant previous years', the assessee had appointed Messrs. J, K. Traders Ltd. as its sole selling agent. It was provided commission of 1 1/4 per cent. on sales effected by the assessee. During the assessment proceedings, the Income tax Officer called upon the assessee to prove the actual work done by the sole selling agent. Accordingly, the assessee placed certain material before him after perusing which the Income-tax Officer too...
Rajendra Nath Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-11-1990
Reported in: (1991)93CTR(All)89; [1991]188ITR753(All)
B.P. Jeevan Reddy, C.J. 1. In these fifteen cases, four common questions of law are referred to this court by the Tribunal. They can, therefore, be disposed of under a common order. It would be sufficient if we refer to the question stated in ITR No. 904 of 1978 : Sri Rajendra Nath v. CIT. The questions stated are as under : '1. Whether, on the facts and circumstances of the case, the Tribunal was correct in law in upholding the assessee's claim of partial partition 2. Whether, on the facts and circumstances of the case, the Tribunal was legally correct in holding that the indenture dated April 22, 1971, created sub-partnership 3. Whether, in view of the finding that there was a genuine partial partition which brought about an overriding title in favour of the members, the Tribunal was right in coming to the conclusion that it was a case of sub-partnership attracting the provisions of the Income-tax Act 4. Whether the Tribunal was right in its interpretation of the deed dated 27th o...
Shailesh Kumar Pandey Vs. State of U.P.
Court: Allahabad
Decided on: Oct-11-1990
Reported in: [1991(62)FLR535]; (1992)IILLJ237All
N.L. Ganguly, J.1. The petitioner by this writ petition prayed for a writ of mandamus directing the respondent to appoint the petitioner on the post of Asst. Regional Inspector(TechnicaI). The petitioner's father was an Accountant in the Roadways Transport Officer at Gorakhpur who died in harness. The petitioner applied for employment according to the Rules of Persons Dying in Harness. The petitioner is fully qualified for being appointed as Asst. Regional Inspector(Technical). He passed Diploma in Mechanical Engineering in I Division. The petitioner was given an appointment of Asstt. Cashier in the Transport Department under the Dying in Harness Rules on Feburary 2, 1983. The petitioner continued to work as Asst. Cashier in the Department A number of vacancies arose in 1983 for appointment at different places in the Department. The petitioner submitted representations before the Opposite Party No. 1 for appointing him on the post of Asstt. Regional Inspector (Technical). The represent...
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