Allahabad Court May 1990 Judgments
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Dharmendra Kumar Gupta Vs. Smt. Chandra Prabha Devi
Court: Allahabad
Decided on: May-15-1990
Reported in: 1990CriLJ1884; II(1991)DMC158
S.R. Bhargava, J.1. In this criminal revision the only point requiring determination is whether in awarding maintenance to wife under Section 125 Cr. P.C. from the data of application, reason for order making maintenance payable from the date of application it necessary.2. Facts giving rise to this revision are that parties were married in February, 1982. Their relations became estranged. On 17th July, 1984 wife moved application for maintenance before the Magistrate under Section 125 Cr. P.C. alleging cruelty and desertion by the husband. This application was contested by the husband who made counter allegations of cruelty and desertion. He denied allegations of the wife Learned Magistrate recorded the evidence of the parties. He upheld the case of wife and awarded maintenance of Rs. 250/- per month to wife and directed that the maintenance would be payable from the date of decision. Against this wife preferred revision before the Sessions Judge and contended that the maintenance shou...
Sageer HusaIn and 23 ors. Vs. Union of India (Uoi) and Superintendent ...
Court: Allahabad
Decided on: May-15-1990
Reported in: 1990(30)LC539(Allahabad)
1. This writ petition has been filed by as many as 24 petitioners raising a common plea that realisation of the excise duty by the respondents is in contravention of the relevant provisions of the Central Excise Duty Act as there has been no assessment nor any notice of demand has been issued to the petitioners. These assertions have been denied in the counter-affidavit. Another point put forward on behalf of the petitioners before us was that the petitioners have made certain application before the respondent concerned for permitting them to utilise the produce for agricultural purposes and as such they are nut liable to any excise duty. On this matter also the position is not admitted in the counter-affidavit. The dispute relates to assessment years 1975-76. 1976-77 and 1977-78. In view of the factual controversy raised in this petition, in our opinion it would not be in the interest of justice to decide the matter on the basis of the affidavits filed by the parties. It is a fit case...
Rameshwar Prasad Vs. Assistant Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: May-14-1990
Reported in: [1990]186ITR534(All)
B.P. Jeevan Reedy, C.J. 1. On October 6, 1982, a raid was conducted on the premises of the petitioner under Section 132 of the Income-tax Act, 1961. Cash of Rs. 2,50,000 and jewellery worth more than Rs. 1,32,000 were seized. It appears that no summary assessment order was made under Section 132(5) of the Act within the prescribed period, but a regular order of assessment was made on March 24, 1986. According to this order of assessment, the total amount of tax, etc., payable by the petitioner came to Rs. 73,316. Thereupon, says the petitioner, cash of Rs. 95,000 and jewellery of the amount of Rs. 44,880 were retained and the balance of cash and jewellery were returned to the petitioner. Against this order of assessment, the petitioner filed an appeal and the Commissioner of Income-tax (Appeals), according to the petitioner, allowed the appeal almost in its totality. According to the petitioner, the tax payable according to the appellate order is practically nil. The petitioner says th...
Commissioner of Income-tax Vs. Modipon Limited (No. 1)
Court: Allahabad
Decided on: May-11-1990
Reported in: [1991]189ITR344(All)
1. In this application filed under Section 256(2) of the Income-tax Act, 1961, the Revenue is asking us to direct the Tribunal to state the following four questions of law :'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the premium for personal accident insurance policy in respect of the managing director could not be considered to be a perquisite within the meaning of Section 40(c) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was correct in law in holding that the retainership fees did not represent payment in connection with representation before the income-tax authorities envisaged under Section 80VV of the Income-tax Act ? (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in directing the Income-tax Officer to calculate the disallowance under Rule 6D...
Commissioner of Income-tax Vs. Modipon Limited.
Court: Allahabad
Decided on: May-11-1990
Reported in: [1991]189ITR478(All)
By this application under section 256(2) of the Income-tax Act, 1961, the Revenue is asking this court to refer the following eight questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the deletion by the Commissioner of Income-tax (Appeals) of the disallowance of Rs. 2,43,780 relating interest-free advance ?2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) in allowing the deduction of Rs. 4,93,148 being disputed demand of excise duty on single filament yarn used in the manufacture of double ply crimped ?3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) allowing the deduction of Rs. 25,21,766 on account of excise duty liability on crimped stretch texturise...
Commissioner of Income-tax Vs. Smt. Meera Prem Sunder
Court: Allahabad
Decided on: May-10-1990
Reported in: [1991]187ITR380(All)
1. No one appears for the opposite party.2. Having heard standing counsel for the Revenue, we are of the opinion that the following statable questions of law arise from the order of the Tribunal :'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that, on the death Of Sri Prem Sunder, a deemed partition had taken place which is recognised for all purposes and the property which was hitherto the Hindu undivided family property, no longer remains the property of the Hindu undivided family ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that Section 171(9) has no applicability to the present case ?' 3. Accordingly, we direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the same to this court, for its opinion.4. The application is disposed of accordingly....
Fifth Generation Education Society Vs. Commissioner Income-tax
Court: Allahabad
Decided on: May-10-1990
Reported in: (1990)87CTR(All)169; [1990]185ITR634(All)
B.P. Jeevan Reddy, C.J.1. This writ petition is directed against an order passed by the Commissioner of Income-tax, Meerut, under Section 12A of the Income-tax Act, 1961, on March 13, 1900. The petitioner claims to be a charitable society. It applied for registration under Section 12A of the Act. Section 12A reads as follows :'12A. The provisions of Section 11 and Section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely :-- (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Chief Commissioner or Commissioner before the 1st day of July 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, whichever is later : Provided that the Chief Commissioner or Commissioner may, in his discretion, admit an application for the re...
Radhey Shyam and Others Vs. Station House Officer, Police Station, Phu ...
Court: Allahabad
Decided on: May-09-1990
Reported in: AIR1990All224; 1990CriLJ2071
ORDER1. This is an unusual habeas corpus petition. Twenty-five wedding guests during the wedding ceremonies are alleged to have been confined by the bride's people. The situation is entirely of bridegroom's making. The bridegroom, Kanhaiya Lal, was married on 5th May, 1990 in village Dariyapur, P.S. Phulpur, district Allahabad at the house of Indraiit Maurya with his daughter.2. The next day, 6 May, 1990 was the day of the Bidai and as a measure of formality, which is otherwise an oriental custom, the father asked the bridegroom what he felt of his bride. The answer given by the bridegroom was (as mentioned in the habeas corpus petition) the girl is not fair but as he has been married, he will take the girl.3. The petition itself narrates the incident that this infuriated the father of the girl, with the result that the bride's father and his village people have held the wedding guests and are not permitting them to go to their homes, and return to their village.4. The Court sees the s...
Panna Lal Sharma Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: May-09-1990
Reported in: [1990]186ITR432(All)
1. Having heard counsel for the petitioner and the Department, we are of opinion that the following two questions of law do arise from the order of the Tribunal :'(1) Whether, on the facts and circumstances of the case, the depreciation on cinema building and machinery is allowable as income from cinema being business income ? (2) Whether, on the facts and circumstances of the ease, the mere, observation made by the Commissioner of Income-tax (Appeals) in his order that the assessee has made admission regarding the income from house building and cinema machinery as property income without any material on the record can be treated as the conclusive admission of the assessee ?' Accordingly, the Tribunal is directed to prepare a statement of case and refer the above two questions under Section 256(2) of the Act for the opinion of this court....
Sheonath Bhar and ors. Vs. the State
Court: Allahabad
Decided on: May-08-1990
Reported in: 1990CriLJ2423
S.R. Bhargava, J. 1. This appeal is directed against judgment and order dated 8th April, 1985 passed by Sri Ghanshyam Das, Ist Addl. Sessions Judge, Ghazipur, convicting appellants Shoenath Bhar, Sheo Shankar, Kailash Bhar, Patiram and Satya Deo with offence of dacoity Under Section 395, IPC and sentencing each of them to rigorous imprisonment for ten years and further convicting appellant Kuber Bhar with offence of dishonestly retaining stolen property, possession of which was transferred by dacoit, under Section 412, IPC and sentencing him to rigorous imprisonment for five years.2. In appeal it is not challenged that on the night between 19th and 20th August, 1976 at about 11.30 p.m. armed dacoity was committed in the house of Krishna Deo Narain, PW 1 in village Jogapur, Police Circle Mohammdabad, distt. Ghazipur. It is further not challenged that some of the dacoits were armed with guns. They threatened the inmates of the house with their weapons A woman inmate of the house was assa...
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