Allahabad Court July 1991 Judgments
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Commissioner of Income-tax Vs. Adhyapak Prakeshan Mandir
Court: Allahabad
Decided on: Jul-06-1991
Reported in: [1992]197ITR714(All)
1. The Income tax Appellate Tribunal has stated the following question for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in confirming the Appellate Assistant Commissioner's interpretation of the words assessed tax in the case ofa registered firm for the purposes of levy of penalty under Section 271(1)(a) of the Income-tax Act, 1961?' 2. The assessee is a partnership firm. The assessment year concerned herein is 1973-74. The assessee did not file its return within the time prescribed ; it filed it with a delay of thirteen months. On January 2, 1976, the Income-tax Officer made an assessment order determining its income and tax payable and also continuing the registration since the relevant papers were found to be in order. The assessment order, however, says that penalty proceedings under Section 271(1)(a) of the Act have been initiated separately. A notice was...
A.K. Bajpai Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jul-04-1991
Reported in: (1992)IILLJ363All
ORDERR.B. Mehrotra, J.1. The abovementioned two writ petitions, filed under Article 226 of the Constitution of India, have been heard together with the consent of the parties, as some overlapping questions arise in the two writ petitions. However, the two writ petitions are being dealt with separately.2. In Writ Petition No. 25786 of 1990, the petitioner namely, Ashok Kumar Bajpai has challenged the order dated September 25, 1990, reverting the petitioner from the temporary post of Stenographer in the grade of Rs. 1200-2040 to the post of Junior Clerk in the grade of Rs. 950-1500 mainly on the ground that the said order has been passed by way of punishment without holding any departmental enquiry against him and without affording him proper opportunity to defend himself. The facts in brief are as under.3. The petitioner was inlially appointed as Junior Clerk as a general candidate by the Additional Labour Commissioner, U.P. Kanpur Region on June 28, 1984, against a substantive vacancy ...