Allahabad Court January 1991 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Narendra Kumar Singh Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-08-1991
Reported in: [1991]191ITR316(All)
B.P. Jeevan Reddy, C.J. 1. By this application under Section 256(2) of the Income-tax Act, 1961, the assessee is requesting this court to direct the Tribunal to state the following five questions :'(a) Whether, on the facts and circumstances of the case, the Tribunal is legally justified in reversing the order of the Appellate Assistant Commissioner and restoring the order of the Income-tax Officer estimating the value of the property in dispute at Rs. 28,000 as against the disclosed value at Rs. 1,50,000? (b) Was there valid reason for the Tribunal to accept the Income-tax Officer's working on valuation reversing thereby the working of the Appellate Assistant Commissioner ? (c) Whether the Tribunal was justified in adopting the valuation contrary to the approved valuer's report of the fair market value as on January 1, 1964, for the purpose of working out capital gains ? (d) Whether, under the income-tax scheme of capita] gains, as provided-under Section 55A of the Income-tax Act, the...
Subhash Chand (Huf) Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-08-1991
Reported in: [1991]191ITR454(All)
1. Having heard learned counsel for both the parties, we are of the opinion that the following two questions of law do arise from the order of the Tribunal and shall, therefore, be stated under Section 256(2) of the Income-tax Act, 1961 : '(i) Whether the learned Appellate Tribunal is justified in disallowing the claim of partition as the group does not consist of the head of the branch and his sons, after ignoring the law pronounced by the learned Supreme Court, in the case of Joint Family of Udayan Chinubhai v. CIT : [1967]63ITR416(SC) (ii) Whether the learned Income-tax Appellate Tribunal is justified in taking an adverse inference for rejecting the claim of partition on the ground that the share of each member in a group is not in a definite portion in the partition ?' 2. We may mention that, in his application, the petitioner has asked for referring three questions but, before the Tribunal, in his application under Section 256(1), he had requested only questions Nos. (ii) and (ii...
Commissioner of Income-tax Vs. K.N. Agarwal
Court: Allahabad
Decided on: Jan-08-1991
Reported in: [1991]189ITR378(All)
1. By this application the Department is asking this court to refer the following question under Section 256(2) of the Income-tax. Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in concluding that the share income was subject to overriding charges to the extent of l/3rd each in favour of wife andminor child and the assessment is a substantive one in favour of theassessee ?' 2. We do not think that there is any substance in this application inasmuch as the Tribunal has merely followed the judgment of this court in Shiv Narain Agarwal v. CIT : [1983]139ITR999(All) . The ground on which the reference is sought is that an appeal is pending in the Supreme Court against the judgment of this court. It is not brought to our notice that the Supreme Court has suspended or stayed the operation of the judgment of this court. In the circumstances, the ground assigned is not sufficient for making a reference.3. The application is, accordingl...
Commissioner of Income-tax Vs. Shyam Lal Surendra Kumar
Court: Allahabad
Decided on: Jan-07-1991
Reported in: [1991]191ITR81(All)
1. Respondent served but not represented.2. It is brought to our notice by learned standing counsel for the Revenue that identical questions arising in an identical and connected matter have been directed to be stated by this court in C1T v. Jitendra Kumar Vidya Devi : [1990]184ITR247(All) . Following the said decision, these income-tax applications are allowed and the Tribunal is directed to state the following two questions :'1. Whether the Tribunal was justified in law in directing to adopt the status as that of Hindu undivided family ? 2. Whether the findings of the Tribunal are not contrary to findings recorded in the case of Shri Shyam Lal (Income-tax Application No. 2485 (Delhi) 79 dated January 16, 1989) of which this group is an off-shoot and Shri Brahm Swarup and Sons in Income-tax Applications Nos. 1112 and 1113/Del./77-78 dated November 24, 1978, holding that members of the group held property falling to their shares as tenants-in-common ?' No costs....
Saleem Ahmad Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jan-07-1991
Reported in: [1991]190ITR493(All)
1. Having heard learned counsel for the assessee, we are not satisfied that any question of law arises from the order of the Tribunal which ought to be referred under Section 256(2) of the Income-tax Act. The main dispute pertains to the finding recorded by the Tribunal confirming the finding of the lower authorities relating to deposits made by several persons. All the three authorities have disbelieved the assessee's ease and the statements of the alleged depositors and have included the said amount in the income of the assessee. We have seen the order of the Tribunal. It cannot be said that there is no material in support of the finding. They have referred to the relevant evidence carefully while recording a finding.2. The income-tax application is accordingly dismissed....
Commissioner of Wealth-tax Vs. Shervani Charitable Trust
Court: Allahabad
Decided on: Jan-07-1991
Reported in: [1991]190ITR417(All)
ORDER OF SETTLEMENT COMMISSION--Not stayed nor suspended by the Supreme Court in SLPHELD:The order of the Settlement Commission against which a special leave petition is said to have been filed by the Department before the Supreme Court has no been stayed or suspended by the Supreme Court. If so, the order of the Settlement Commussion does not cease to be operative and effective. The Tribunal was right in following the order of the Settlement Commission. Wealth Tax Act 1957 s.27 ...
Baldeo Ram Salig Ram Ltd. Vs. Income-tax Officer
Court: Allahabad
Decided on: Jan-07-1991
Reported in: [1991]189ITR554(All)
B.P. Jeevan Reddy, C.J. 1. This writ petition is directed against a notice issued by the Income-tax Officer, under Section 148 read with Section 147(b) of the Income-tax Act, 1961, relating to the assessment year 1975-76.2. The petitioner had submitted his return for the said assessment year on the basis of which assessment was made on April 28, 1976. The impugned notice had been issued on March 28, 1980. The notice, of course, does not disclose the information on the basis of which it was issued. Be that as it may, soon after receiving the said notice, the petitioner approached this court by way of this writ petition which was entertained and admitted on July 31, 1980, and the respondent was called upon to file a counter. The respondent has filed a counter stating that the impugned notice was issued after considering the reply of the petitioner in response to a letter from the Income-tax Officer. It is further stated in para 10 :'The deponent Income-tax Officer had received informatio...
Nao Shabha Khanam Vs. Ishtiaq Khan and anr.
Court: Allahabad
Decided on: Jan-07-1991
Reported in: II(1991)DMC29
S.R. Bhargava, J.1. This revision is directed against the revisional order setting aside order of the Magistrate granting maintenance to the petitioner and her daughter under Section 125 Cr. P.C.2. It is not disputed that the revisionist and opposite party no. 1 were married. Their marriage has not been happy and they have been living separately for long. Opposite party no. 1 filed a suit for restitution of conjugal right. On the other hand, the revisionist filed a petition under Section 125 Cr, P.C. claiming maintenance for herself and her daughter. She alleged that her husband assaulted her and divorced her. She further alleged that she is unable to maintain herself. Husband denied all the allegations of the wife and asserted that the wife has deserted without any rhyme or reason.3. Learned Magistrate disbelieved the story of divorce alleged by the wife. The Magistrate, however, upheld the case of the wife that the husband assaulted her and that the wife is unable to maintain herself...
Commissioner of Income-tax Vs. Nepani Biri Company Trust
Court: Allahabad
Decided on: Jan-04-1991
Reported in: [1991]190ITR402(All)
B.P. Jeevan Reddy, C.J.1. Under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has stated the following question :'Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal, Delhi Bench, was justified, for the reasons mentioned in paragraph 5 of its order, in cancelling the penalty under Section 271(1)(c) of the Income-tax Act, when the addition of Rs. 96,563 was confirmed in ex parte assessment under Section 144 ?'2. The assessee is a Muslim waqf. For the assessment year 1969-70, there was a dispute between the mutawalli and the manager on account of which the accounts of the assessee were not produced before the Income-tax Officer. Each of the two persons claimed that the account books were with another person and were not with either of them. In the circumstances, the Income-tax Officer completed the assessment on the basis of the material on record, i.e., best judgment assessment. While doing so, he disallowed various expe...
Dhampur Sugar Mills Ltd. Vs. Customs, Excise and Gold (Control) Appell ...
Court: Allahabad
Decided on: Jan-04-1991
Reported in: 1991(37)LC600(Allahabad)
R.R. Misra, J.1. The relief prayed for in the present writ petition is for quashing the order dated 16.1.1986 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Excise Tribunal).2. The petitioner is a company engaged in manufacture of sugar. Molasses is produced as a by-product in the manufacture of sugar. Said molasses is also an excisable item under the Central Excises & Salt Act, 1944 (hereinafter called as Excise Act). Molasses so produced by the petitioner were stored in two different separate storage tanks. The assessee alleged that loss of molasses occurred due to overflow and leakage in the tanks during the season 1981-82 and 1982-83. No report in regard to the said loss of molasses was sent to the proper Officer of the Central Excise Department but the same was curiously enough mentioned in the monthly returns much after the alleged dates of happening. Since excise duty was lost in regard to the said molasses, three dif...