Allahabad Court November 1990 Judgments
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The State of U.P. and ors. Vs. Dhan Kunwar Alias Khema Devi and ors.
Court: Allahabad
Decided on: Nov-15-1990
Reported in: II(1991)ACC673
R.R.K. Trivedi, J.1. This appeal has been preferred against the award dated 22nd March, 1980 given by Motor Accident Claims Tribunal, Bareilly in Claim Petition No. 5 of 1978 filed by respondents 1 to 4.2. The facts in brief giving rise to the aforesaid Claim Petition are that on 6-12-1977 at about 8.30 p.m., one Sri Honkesh war Singh who was employed as a Mistri in the Wagon-shed of North-Eastern Railways, Izzatnagar, Bareilly was hit by Jeep No. USE 6123 which was driven by respondent 5, Prem Singh Rawat. Sri Honkeshwar Singh was aged 35 years, who was badly injured and succumbed to the injuries after about two hours of the accident. Jeep was owned by the appellants and at the relevant time it was in possession of the Sales-tax Department of U.P. State.3. The Claim Petition was filed by the widow of the deceased Hari Singh and Devi Singh, his two minor sons and Smt. Kethi Devi, the mother of the deceased. The case of the claimants was that the deceased was going on a bicycle on the l...
Commissioner of Income-tax Vs. Umrao Singh Mithai Lal
Court: Allahabad
Decided on: Nov-14-1990
Reported in: [1991]188ITR504(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 amount of Rs. 12,000 spent on messing (Rasoi) could not be called expenditure in the nature of entertainment expenditure within the meaning of Section 37(2B) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Tribunal's view that the disallowance of messing expenses amounting to Rs. 12,000 under Section 37(2B) of the Income-tax Act, 1961, was not justified, is correct in law ?' 2. The assessee is a registered firm carrying on a business in purchase and sale of kirana items and also as a commission agent in foodgrains. 3. During the assessment proceedings, the assessee claimed deduction in a sum of Rs. 17,105 on account of providing messing for the various constituents. The Income-tax Officer disallowed the same. On appeal, the disallowance was co...
Commissioner of Income-tax Vs. Virmani Refrigeration and Storage Pvt. ...
Court: Allahabad
Decided on: Nov-14-1990
Reported in: [1991]188ITR450(All); [1991]54TAXMAN260(All)
B.P. Jeevan Reddy, C.J.1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the appeal against the levy of interest under Section 215 of the Income-tax Act, 1961, was entertainable and directing the Appellate Assistant. Commissioner to decide the matter afresh ?'2. The appeal in this case was not confined to interest alone. The appeal was preferred on merits questioning the quantum. One of the grounds related to interest. The Tribunal has followed the decision of the Gujarat High Court in CIT v. Sharma Construction Co. : [1975]100ITR603(Guj) , and held that the appeal with respect to interest also is maintainable. Since the Appellate Assistant Commissioner has not gone into the said aspect, the Tribunal remitted the matter to the Appellate Assistant Commissioner for examining the said issue afresh. Thereupon, the Revenue obtained this ref...
Commissioner of Income-tax Vs. U.P. State Agro Industrial Corporation ...
Court: Allahabad
Decided on: Nov-14-1990
Reported in: [1991]188ITR370(All)
B.P. Jeevan Reddy, C.J.1. A common question is referred by the Income-tax Appellate Tribunal in these two income-tax references under Section 256(1) of the Income-tax Act, 1961. The question is :'Whether, on the facts and in the circumstances of the case, the assembly of parts in a component and of various components resulting inthe formation of tractor which has propulsion amounts to manufacture and the assessee was thus an industrial undertaking entitled to relief under Sections 80-I and 80J of the Income-tax Act, 1961 ?'2. In I. T. R. No. 614 of 1977, a further question is referred. It readsthus :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the payment of Rs. 1,06,181 being the additional price paid to the U. P. Government towards the cost of raw material and finished goods was a revenue expenditure and a legitimate deduction from the income of the assessment year 1969-70 ?'3. The facts relevant to the first question a...
Laxmi Electronic Corporation Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-14-1990
Reported in: [1991]188ITR398(All)
B.P. Jeevan Reddy, C.J.1. These applications under Section 256(2)of the Income-tax Act, 1961, are filed by the assessee regarding assessmentyears 1980-81 and 1981-82, respectively. The following questions aresought to be referred :'1. Whether the Tribunal was legally correct in recalling its entire order ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally competent to review the matter instead of correcting only the apparent mistakes ? 3. Whether the Tribunal was legally justified in observing that the question raised and its non-determination is a mistake apparent from the record which deserves to be rectified in spite of the legal position that any point raised which has not been specially dealt with is presumed to have been decided against the concerned party ?' 2. Orders of assessment relating to the assessment years 1980-81 and 1981-82 were revised by the Commissioner under Section 263. The Commissioner's orders were appealed against by the as...
Shitla Prasad Shyam Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-14-1990
Reported in: (1991)96CTR(All)150; [1991]188ITR514(All)
B. P. Jeevan Reddy C. J.1. Under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that it was premature for the assessee to put forward its claim of business loss in the accounting period relevant to the assessment year 1975-76 ?'2. The assessee is a partnership firm. The assessment year concerned is 1975-76. The previous year relevant to the assessment year commenced on (sic) 27, 1973, and ended on April 30, 1974.3. The assessee was carrying on a business in cloth on commission basis. There were twelve partners including one Badri Nath who was the working partner. The assessee's case was :Sri Sidh Nath Singh was an employee of the firm. His duties included delivery of cheques to banks and other persons in the course of the assessee's business. Certain blank cheques, endorsed 'account payee' were kept with the cashier ; Sidh Nath Singh us...
Kisan Ghar Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-14-1990
Reported in: [1991]188ITR810(All)
B.P. Jeevan Reddy, C.J.1. These two applications under Section 256(2) of the Income-tax Act, 1961, are filed by the assessee, regarding the assessment year 1981-82 and assessment year 1982-83, respectively. The assessee wants this court to direct the Income-tax Appellate Tribunal to state the following questions :1. Whether, on the facts and in the circumstances of the case, the view of the Tribunal was legally correct that the provision of Section 3(1)(e)(i) would not be applicable to the assessee ? 2. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the 'previous year' of the assessee has to be one mentioned in Sub-clause (i) of Clause (d) of Sub-section (1) of sections of the Income-tax Act, 1961 ? 3. Whether, on the facts and circumstances of the case, the interpretation of Section 3 of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, that it stipulates that the previous year could not be more ...
Kanoria Chemicals and Industries Ltd. Vs. Uoi, Acce and anr.
Court: Allahabad
Decided on: Nov-14-1990
Reported in: 1992(40)LC513(Allahabad)
ORDERB.P. Jeevan Reddy, C.J.1. In this case, the petitioner is asking for an appropriate writ of direction directing the respondents to pay interest on the amount of duty which was collected from him in excess of what was due and which was refunded to him after several years. This question has been considered by the Bench of this Court in Civil Misc. Writ No. 540 of 1977 (decided on 116th July, 1990), where it was held that interest is not payable in such matters. It may be noticed that even if duty is not paid or short-paid by the manufacturer/producer and is collected after a number of years, no interest is payable. There is no provision in the Act providing for interest. Following the said Bench judgment, we are of the opinion that in this case too the petitioner is not entitled to interest.2. The writ petition is, accordingly, dismissed. No costs....
indrajit Singh Vs. State of Uttar Pradesh and Others
Court: Allahabad
Decided on: Nov-13-1990
Reported in: AIR1991All228
ORDER1. Notice of this writ petition was given to the learned Standing Counsel on 7th June, 1990. However, no counter-affidavit has been filed. As the writ petition can be disposed of on a short legal question. The learned standing counsel has agreed that a counter-affidavit is not necessary in the facts and circumstances of the case. The parties' counsel are agreed that this writ petition may be disposed of finally at this stage.2. Petitioner is a licencee for S.B.B.L. Gun, under which he purchased S.B.B.L. Gun No. 2840. Petitioner was served with a show cause notice dated 19-12-1984 as to why his licence may not be cancelled. By this notice, the licence was suspended. The notice has been filed as Annexure No. 1 to the writ petition. In this notice only one criminal case detailed as Crime No. 307/84 under Ss. 302 and 307, I.P.C. has been mentioned. The -petitioner filed his reply in which he stated that he has already been acquitted in the case mentioned in the notice and there is no ...
Commissioner of Income-tax Vs. H.R. Sugar Factory
Court: Allahabad
Decided on: Nov-13-1990
Reported in: (1990)87CTR(All)132; [1991]187ITR363(All)
B.P. Jeevan Reddy, C.J.1. Two questions are referred under Section 256(2) of the Income-tax Act, 1961, namely :'(1) Whether, on the facts and in the circumstances of the case, the assessee-company was entitled to the allowance of Rs. 1,59,501 by way of interest in the assessment year 1966-67 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the loss of Rs. 5,985 to the assessee on the sale of U. P. State Development Loan ?' 2. So far as question No. 1 is concerned, it is brought to our notice that a Bench of this court has answered an identical question in the case of this very assessee in favour of the Department and against the assessee inCIT v. H.R. Sugar Factory P. Ltd. : [1991]187ITR363(All) . Following the said decision, question No. 1 is answered in the negative, i.e., in favour of the Revenue and against the assessee.3. So far as question No. 2 is concerned, it is also concluded by a decision of this court in a similar matt...
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