Allahabad Court November 1990 Judgments
Ram Nath and ors. Vs. State
Court: Allahabad
Decided on: Nov-30-1990
Reported in: 1991CriLJ1825
H.C. Mital, J.1. The above two appeals have been preferred against the judgment and order dated 3-3-1978 passed by Sri Sushil Kumar, the then Ist Addl. District and Sessions Judge, Bijnor, convicting the appellants Ram Nath, Raghunath Singh and Buddhu Singh Under Sections 304 and 323 both read with Section 34, IPC and sentencing them to five years and six months rigorous imprisonment respectively. Sri Sushil Kumar acquitted Dharampal Singh of the charge Under Sections 302, 323 and 325 read with Section 34, IPC. On being aggrieved the State has preferred appeal No. 1634 of 1978 against all the accused as in its view all of them should have been found guilty and convicted Under Sections 302 and 325 both read with Section 34, IPC, while the convict appellants Buddhu Singh, Ram Nath and Raghunath Singh have preferred their appeal against their conviction Under Sections 304 and 323 both read with Section 34, IPC.2. The facts of the case in brief are that the parties are residents of village...
Tag this Judgment!Sultan Leather Finishers Pvt. Ltd. Vs. Assistant Commissioner of Incom ...
Court: Allahabad
Decided on: Nov-29-1990
Reported in: [1991]191ITR179(All)
1. Heard learned counsel for the petitioner. The present writ petition is directed for a writ of mandamus directing respondent No. 1 not to recover the amount referred to in the recovery certificate pending with the Tax Recovery Officer till the disposal of the petitioner's application under Section 154 of the Income-tax Act. It seems that the petitioner has already moved an application under Section 154 of the Act before the Assistant Commissioner of Income-tax on September 28, 1990. However, the said matter is still pending. In the meantime, the Tax Recovery Officer has proceeded to recover the amount of Rs. 42,089 as against the petitioner. In pursuance of the said recovery, the bank account of the petitioner has already been attached and the authorities are proceeding to recover the said amount from the petitioner. Since the petitioner's application under Section 154 of the Act as aforesaid is still pending, we direct the Tax Recovery Officer not to proceed with the recovery as aga...
Tag this Judgment!Jagdish Prasad and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-29-1990
Reported in: 1991CriLJ1624
Giridhar Malaviya, J.1. Jagdish Prasad and seven others have filed this petition with the prayer to quash the First Information report dated 22-9-90 giving rise to crime No. 435 of 1990 Under Sections 457 and 380, IPC Police Station Shahganj, District Agra. An application has been simultaneously made seeking stay of the arrest of the applicants in the said crime.2. The allegation in the FIR lodged by one Smt. Chameli Devi on 22-9-90 was that on the night between 16/ 17th April, 1990 her relations had stolen Rs. 36000/-, two pairs of silver Payal weighing 18 Tola and a golden ring weighing 1 Tole after breaking open the lock of her box. It was mentioned in the FIR that the details of this incident had been mentioned in a report given by her in the office of the Dy. S. P. Agra on 27-7-90 requesting the police to get the case registered and to take necessary action. Consequently the informant, while annexing the copy of the said report dated 27-7-90 had requested the police to take necess...
Tag this Judgment!Commissioner of Income-tax Vs. Jaidel Devi Anand Ram Jaipuria Charitab ...
Court: Allahabad
Decided on: Nov-28-1990
Reported in: [1991]191ITR166(All)
B.P. Jeevan Reddy, C.J. 1. By this application under Section 256(2) of the Income-tax Act, 1961, the Revenue is asking for a direction to the Tribunal to state the following question for the opinion of this court:'Whether, in law and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the word 'concern' used in Clause (e) of Sub-section (3) of Section 13 would not include a trust disregarding the fact that the trust is an association of persons and that the Oxford Dictionary, Vol. I, defines a 'concern' as a property and estate as well and that a concern need not necessarily run for profit ?'2. It is brought to our notice that certain other questions raised by the Revenue have been referred by the Tribunal. This particular question was, however, refused.3. Learned standing counsel for the Revenue says that the question sought to be referred is a question of law and, since there is no decision of any court on this point, it is eminently a fi...
Tag this Judgment!Commissioner of Income-tax Vs. U.P. State Agro Industrial Corporation ...
Court: Allahabad
Decided on: Nov-28-1990
Reported in: (1991)99CTR(All)155; [1991]189ITR85(All)
B.P. Jeevan Reddy, C.J. 1. The Income-tax Appellate Tribunal, Allahabad, has stated the following question for the opinion of this court under Section 256(2) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in upholding the Appellate Assistant Commissioner's decision allowing the assessee's claim for bifurcation ofreceipts on account of administrative charges and commission over the period of hire-purchase duration ?'2. The respondent-assessee, U. P. State Agro Industrial Corporation Limited, Lucknow, is a company incorporated under the Companies Act, 1956. The assessment year concerned is 1969-70. During the relevant assessment year, the assessee purchased tractors, pumping sets and other implements from the manufacturer/dealer with a view to supply them to the farmers on a hire-purchase basis. Since the assessee made bulk purchases of these items, the manufacturer/dealer gave certain discount in the price. T...
Tag this Judgment!Jagdish Chandra Dixit and ors. Vs. Rabindra Dixit and ors.
Court: Allahabad
Decided on: Nov-28-1990
Reported in: 1991CriLJ1697
ORDERPalok Basu, J.1. In this petition under Section 482, Cr.P.C. Jagdish Chandra Dixit, his wife Smt. Shanti and Narendra Deo, brother of Jagdish Chandra, have prayed for quashing of a complaint giving rise to Criminal case No. 540/1990 in the Court of 4th Additional Chief Judicial Magistrate, Etawah, in which the applicants were summoned by an order of the Magistrate dated 21-4-1990 to face trial under Section 494/ 120B/109, I.P.C.2. The days of Ramayan are gone when at the mere asking of the father the son would voluntarily go to exile for 14 years in pursuance of the desires of the step mother. Now has ushered an era when a son is challenging the conduct of the father in contracting a second marriage. The complainant Ravindra Dixit has filed the complaint under the aforesaid sections alleging that his father Jagdish Chandra Dixit, and Chameli Devi his mother, were responsible for bringing him into mortal existence in July 1954. About four-five months after his birth, Jagdish Chandr...
Tag this Judgment!Om Prakash Tandon (Huf) Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-27-1990
Reported in: [1991]189ITR65(All)
B.P. Jeevan Reddy, C.J.1. The Income-tax Appellate Tribunal, Allahabad, has stated the following question under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the entire share from Messrs. Shree Sidh Co. (Agra) was includible as its income in the assessments of the assessee for the assessment years 1978-79, 1979-80 and 1980-81 ?'The assessee is a Hindu undivided family comprising Shri Om Prakash Tandon, his wife, Smt. Pushpa Tandon, and two minor sons, Sanjeet Kumar and Vineet Kumar, besides two unmarried daughters, Reena and Gunjan. Om Prakash Tandon is the karta. As the karta of this Hindu undivided family, he was a partner in two firms, Messrs. Shree Sidh Co. (Agra) and Messrs. Sanjeet Kumar Vineet Kumar. The assessee-Hindu undivided family was maintaining its own books of account. We are concerned herein with assessment year 1978-79, the previous year wher...
Tag this Judgment!Commissioner of Income-tax Vs. Chander Prakash
Court: Allahabad
Decided on: Nov-27-1990
Reported in: [1991]188ITR654(All)
B.P. Jeevan Reddy, C.J.1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following two questions :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal had any material to arrive at the conclusion that the assessce was prevented by reasonable cause within the terms of Section 271(1)(a) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty imposed under Section 271(1)(a) of the Act ?' 2. The assessee is an individual. For the assessment years 1970-71 and 1971-72, returns had to be filed on or before September 30, 1970, and September 30, 1971, respectively. They were, however, actually filed on September, 5, 1973. For this delayed filing of returns, penalty proceedings were taken under Section 271(1)(a) of the Income-tax Act. Penalties were, accordingly, levied by the Income-tax Officer, and they were confirmed in appeal. On further appeal, h...
Tag this Judgment!Ashfaq HussaIn Vs. Entram HussaIn and ors.
Court: Allahabad
Decided on: Nov-27-1990
Reported in: 1991CriLJ747
ORDERS.R. Bhargava, J.1. This revision is directed against revisional order, passed by Additional Sessions Judge, Budaun, allowing revision against order Under Section 146(1) Cr. P.C. and quashing orders Under Section 145(1) and 146 Cr. P.C. and quashing the entire proceedings.2. Revisionist Ashfaq Hussain moved application Under Section 145 Cr. P.C. in respect of plot, situate in Kusha Ujhani, District Budaun. On the said plot Ziaratganj Bux, Mosque and Musafir Khana are noted in the record of Sunni Central Waqf Board. SDM Budaun felt satisfied on the police report dated 18th June, 1989 that there is dispute between the applicant Ashfaq Hussain and opposite parties of the application Lal Mool Chand, Ehatram Husain and as a consequence of dispute there is apprehension of breach of peace. Hence on 4th July, 1989 he issued preliminary order Under Section 145(1). On 7th July, 1989 on being satisfied that there was imminent danger of breach of peace, he issued order for attachment Under Se...
Tag this Judgment!Commissioner of Income-tax Vs. J.P. Engineering Works
Court: Allahabad
Decided on: Nov-26-1990
Reported in: [1991]191ITR153(All)
B.P. Jeevan Reddy, C.J. 1. Under Section 256(2) of the Income-tax Act, 1961, the following question is referred :'Whether, on the facts and in the circumstances of the case, the remuneration paid to the partners could, in law, validly be directed to be excluded from the allocation of the firm's income in the hands of the partners on the ground that the remuneration was paid to the karta in his personal capacity ?.'2. The assessee is a firm. The assessment year is 1973-74. The firm consisted of four partners, Jiwan Lal, Panju Lal, Govardhan Lal and another. The shares of the partners were equal. To the above three named partners, certain amounts were paid by the firm by way of salary. In the assessment, the firm claimed deduction of the amount paid by way of salary to the said partners. This was disallowed by the Income-tax Officer. In appeal, no objection was taken to this but what was argued was that 'since the remuneration paid to these partners as per the agreement deed was for pers...
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