Allahabad Court March 1991 Judgments
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Commissioner of Income-tax Vs. U.P. State Warehousing Corporation
Court: Allahabad
Decided on: Mar-28-1991
Reported in: (1991)100CTR(All)15; [1992]195ITR273(All); [1991]58TAXMAN55(All)
B.P. Jeevan Reddy C.J.1. Under Section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has stated the following questions--one relating to the assessment year 1973-74 and the other relating to the assessment year 1974-75. They read as follows :2. Assessment year 1973-74 :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessee's income from miscellaneous receipts was exempt from tax within the meaning of Section 10(29) of the Income-tax Act, 1961 ; notwithstanding the provisions of Section 39 of the Warehousing Corporations Act, 1962 ?'3. Assessment year 1974-75 :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessee's income from miscellaneous receipts and commission on procurement of wheat for Food Corporation of India was exempt from tax within the meaning of Section 10(29) of the Income-tax Act, 1961, notwithstanding the provisi...
Jai Hind Bottling Co. (Pvt) Ltd. Vs. Assistant Collector, Central Exci ...
Court: Allahabad
Decided on: Mar-28-1991
Reported in: 1992(38)LC169(Allahabad)
1. Against the order impugned herein, passed by the Assistant Collector Central Excise, dated 27.7.1990 (Annexure-4), an appeal lies under Section 35 of the Central Excises and Salt Act 1944. The writ is not a proper remedy. Since the writ petition has been lying in this Court from November onwards, we direct that if the petitioner files an appeal within one month from today before the appropriate Appellate Authority, the same shall be entertained according to law without, however, raising an objection on the ground of limitation.2. The writ petition is disposed of with above direction....
K.M. Bansal (Deceased by Lrs.) Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Mar-27-1991
Reported in: (1992)103CTR(All)324; [1992]195ITR247(All)
B.P. Jeevan Reddy, C.J.1. A common question arises in this batch of six writ petitions. They can, therefore, be disposed of by a common order. The question is :' Whether the assessee has a right to compel the Assessing Officer to communicate to him the reasons recorded by the Assessing Officer under Sub-section (2) of Section 148 of the Income-tax Act, 1961--whether before the filing of the return or thereafter ?' For the sake of convenience, we shall state the facts in Civil Misc. Writ No. 165 of 1991.2. The assessee was a partner in three partnership firms during the 'previous year' relevant to the assessment years 1983-84 to 1987-88. The petitioner states that he had no income other than the share income from the said partnerships. He filed returns and assessments were completed according to law. On August 10, 1988, a search was conducted at the business premises of the said three partnership firms under Section 132 of the Act. The residential premises of the partners, including the...
Commissioner of Income-tax Vs. Banara Udyog (P.) Ltd.
Court: Allahabad
Decided on: Mar-27-1991
Reported in: [1992]194ITR738(All)
B.P. Jeevan Reddy, C.J.1. The assessee, though served, is unrepresented.2. In the light of the language employed in Explanation 2 to Section 43B, we are inclined to allow this application. The Tribunal is accordingly, directed to state 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 Income-tax Appellate Tribunal was justified and legally correct in holding that the sales tax payable relating to the year under appeal paid in the subsequent year within the statutory time permitted by the relevant Sales Tax Act would qualify for deduction in computing the taxable income for the assessment year 1984-85 without properly appreciating Explanation 2 to Section 43B inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984 ?'3. Reference is ordered accordingly. No order as to costs....
Shri Sidh and Co. Vs. Income-tax Appellate Tribunal and ors.
Court: Allahabad
Decided on: Mar-27-1991
Reported in: [1992]194ITR747(All)
B.P. Jeevan Reddy, C.J.1. This writ petition is directed against an order of the Income-tax Appellate Tribunal, Allahabad, dismissing the application for condoning the delay in filing the application under section 256(1) of the Income-tax Act. A few dates may be given : The Tribunal disposed of the appeal on April 22, 1987. An application under section 256(1) has to be filed within sixty days of the date of service of the order of the Tribunal. The application was, however, filed on November 17, 1987. Along with this application, the petitioner filed an application for condoning the delay. His explanation was that the order dated April 22, 1987, was served upon one Jagannath Prasad on May 26, 1987, and that the said Jagannath Prasad was in no way connected or concerned with the assessee-firm. He was only a personal acquaintance of Sri Krishna Gopal, Kanpur, one of the partners. It is stated further that Jagannath Prasad handed over the said order to the petitioner on September 18, 1987...
Commissioner of Income-tax Vs. Smt. Kshma Tandon
Court: Allahabad
Decided on: Mar-27-1991
Reported in: [1992]194ITR751(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 this court to direct the Tribunal to state the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified, in law, in upholding the order of the Appellate Assistant Commissioner who cancelled the order of fresh assessments made by the Assessing Officer relying on the Income-tax Appellate Tribunal's order in the case of Smt. Hero Devi Tandon ?'2. The Tribunal has merely followed its earlier decision while disposing of the appeal before it. It is brought to our notice that, against the earlier order of the Tribunal, the Revenue had applied for reference under subsection (1) as well as Sub-section (2) of section 256, though unsuccessfully. The Department, it appears, is proposing to file an appeal in the Hon'ble Supreme Court against the refusal of this Court to call for a reference. This application is filed with a view to ...
Ram Lakhan Sheo Charan and ors. (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Mar-27-1991
Reported in: 1991CriLJ2790
1. This is an appeal against the judgment and order of First Additional Sessions Judge, Banda, convicting and sentencing each of the appellants to imprisonment for life Under Section 302 read with Section 149, IPC. It is noteworthy that the lower court had held the appellants guilty of the offences punishable Under Sections 147, 148 and 109, IPC also, but no punishment was proposed under any one of these sections. The appellants were sentenced only Under Section 302 read with Section 149, IPC.2. A report was lodged by constable Ragho Prasad of police station Karvi, district Banda at 11.00 a.m. in the aforesaid police station that while on duty he reached old bus station and there he had been informed by people of the locality that the dead body was lying near well. Hence he rushed to the spot and noticed the dead body. On enquiry, he found that the dead body was of Deo Raj Singh. It had several gun-shot wounds.3. A case was registered on the said report and the investigation was taken ...
U.P. State Cement Corporation Ltd. Vs. Collector, Central Excise and a ...
Court: Allahabad
Decided on: Mar-27-1991
Reported in: 1992(38)LC170(Allahabad)
B.P. Jeevan Reddy, C.J.1. The petitioner is a Government Company wholly owned and controlled by the State of U.P. The respondents (Officers of the Central Excise Department) have passed orders levying duty upon clinker, not actually utilised in the manufacture of cement, but which was lost while being transported from the pit-head. According to Annexure-I to the writ petition, a copy of which is enclosed to this order, there are three categories of demands. The first category comprises 16 demands, second category 8 demands and the third category two demands. The petitioner's case is that it has already filed appeals and obtained stay orders in respect of 8 demands mentioned in category-II. It is further said on behalf of the petitioner that so far as demands contained in categories I and III are concerned i.e. 15 and 2 respectively, there is still time for filling the appeals and that the petitioner would be filing the appeals along with the stay applications within the period of limit...
Commissioner of Income-tax Vs. S.B. Sugar Mills
Court: Allahabad
Decided on: Mar-26-1991
Reported in: [1992]194ITR570(All)
B.P. Jeevan Reddy, C.J. 1. Under Section 256(2) of the Income-taxAct, 1961, the Tribunal has stated the following two questions :'1. Whether, on the facts and in the circumstances of the case, the lease rent received by the official receiver was assessable under the head 'Profits and gains of business or profession' or under the head 'Other sources' ? 2. Whether, on the facts and in the circumstances of the case, the lease rent received by the official receiver was taxable in the status as 'association of persons' or 'individual' ?' 2. The assessee is unrepresented. It is brought to our notice by learned standing counsel for the Revenue that both the questions are covered by earlier decisions of this court. So far as question No. 2 is concerned, anidentical question for the assessment years 1973-74 and 1974-75 was dealt with by a Bench of this court in CIT v. S. B. Sugar Mills : [1985]156ITR273(All) , in an application under Section 256(2) of the Income-tax Act. It was held that the le...
Amar Deo Singh Vs. Union of India (Uoi), Addl. Cc and anr.
Court: Allahabad
Decided on: Mar-26-1991
Reported in: 1992(40)LC308(Allahabad)
ORDERB.P. Jeevan Reddy, C.J.1. The petitioners grievance is that his truck bearing No. WMK 7695 was seized along with goods being carried therein on the night intervening 10th/11th January, 1991 at Nichlawl. A panchnama and a recovery memo have been prepared evidencing this seizure. The petitioner who claims to be the owner of the truck, states that he was not aware of the alleged irregularity and that the truck in any event need not be kept under the respondent's custody since he would be suffering great and irreparable loss deprived of the use of his truck.2. Without going into the merits of this case, we direct the respondents to release the aforesaid truck to its owner, on his depositing a sum of Rs. 1000/- and executing bond in the sum of Rs. 4,00,000/- as required by Section 143 of the Customs Act.3. As soon as the bond is executed and the money is deposited, the truck shall be released forthwith.4. The petitioner shall not alienate the said truck pending the said proceeding.5. T...
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