Allahabad Court June 1990 Judgments
Cawnpore Textiles Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Jun-29-1990
Reported in: (1990)34ITD495(All.)
1. This miscellaneous petition raises an interested question of law pertaining to the jurisdiction of Single Member Benches. The provisions of the IT Act, 1961 pertaining to this subject matter are contained in Sub-section (3) of Section 255 and read, inter alia, as below : The President or any other Member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a Member and which pertains to an assessee whose total income as computed by the assessing officer in the case does not exceed Rs. 1 lac....The assessee's submission, through the present miscellaneous petition, is that the aforesaid Sub-section (3) should be so interpreted that it would also include cases where the assessment results in the determination of total income at a minus figure, i.e., losses, and if the loss in question exceeds Rs. 1 lac, a Single Member Bench will not be able to hear it.2. The assessee ...
Tag this Judgment!Ram Shanker Rastogi Vs. Smt. Vinay Rastogi
Court: Allahabad
Decided on: Jun-29-1990
Reported in: AIR1991All255; I(1991)DMC204
ORDERS.K. Dhaon, J.1. A Family Court, under the purported exercise of powers under sub-sec. (2) of S. 25 of Hindu Marriage Act, 1955 (hereinafter referred to as the Act) has increased the maintenance allowance of the wife. Hence this appeal, at the instance of the husband.2. On 24th August, 1973, the Second Civil Judge, Kanpur, accepted the petition preferred by the appellant under S. 13 of the Act seeking the dissolution of his marriage. The allegations in the petition were these. Parties were married in June, 1967. In the middle of September, 1968, the wife left the husband without any lawful justification and did not return. The wife was a woman of peevish nature, irritable temper, foul tounge, quarrelsome and abused the husband in the foulest language. She was unwomanish and beastly in the matter of sex indulgence.3. The wife admitted the allegations made against her deposition. She prayed that a decree of divorce be passed in favour of the husband, provided the latter paid a sum o...
Tag this Judgment!Bechan Vs. State of U.P.
Court: Allahabad
Decided on: Jun-13-1990
Reported in: 1990CriLJ2524
ORDERK.K. Birla, J.1.The petitioner is accused of committing rape of the girl of about 9 or 10 years. The contention on behalf of the petitioner is that the accused was less than 16 years of age regarding which he had filed the extract of the Kutumb register before the lower court. In the order of the Additional Sessions Judge, Mirzapur there is a mention that the Chief Medical Officer, Mirzapur had reported the age of the applicant as 18 years. It is contended on behalf of the applicant that one can take judicial notice that the margin of error in age ascertained by radiological examination is two years on either side. Reliance is placed for this proposition on the case of Jaya Mala v. Home Secretary, Govt. of Jammu and Kashmir, reported in AIR 1982 SC 1297: (1982 Cri LJ 1777). It is further contended that under Section 18 of the Juvenile Justice Act, 1986, hereinafter referred to as the 'Act', if any person accused of bailable or non-bailable offence and apparently a juvenile is arre...
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