Allahabad Court September 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.
Controller of Estate Duty Vs. Sri Sheo Rattan Lal Misra
Court: Allahabad
Decided on: Sep-04-1991
Reported in: [1992]198ITR745(All)
R.R. Misra, J.1. The brief facts of the case are that one Sri Lalloo Prasad Misra had died on October 6, 1961, leaving behind his widow, Smt. Sumitra Devi, as his only heir. He had no issues. He had a brother, Sri Sheo Rattan Lal. After the death of Sri Lalloo Prasad Misra, Sri Sheo Rattan Lal Misra had filed an account of the estate on May 26, 1968, and on the basis of the same, an assessment was made under Section 58(4) of the Estate Duty Act, 1953. That assessment was set aside by the Appellate Controller by the order dated February 5, 1973, with the direction to make a fresh assessment. Accordingly, the Assistant Controller made a fresh assessment. Now under Section 58(3) (sic) of the Act, the claim of Sheo Rattan Lal Misra was that Sri Lalloo Prasad Misra and Sheo Rattan Lal Misra were assessed in the status of a Hindu undivided family up to the assessment year 1943-44. Later on, a partition took place between the two brothers and they formed a partnership firm. It was claimed tha...
Commissioner of Income-tax Vs. Development Trust Pvt. Ltd.
Court: Allahabad
Decided on: Sep-04-1991
Reported in: (1992)105CTR(All)121; [1992]198ITR766(All)
R.R. Misra, J.1. This income-tax reference relates to three assessment years 1967-68. to 1969-70. The assessee, a private limited company, carried on a business in colonisation during the years in dispute. The assessee had constructed a school building known as Chandra Balika Vidyalaya in a colony established by it. The total cost of construction of the building was Rs. 76,060 which was debited as business expenditure spread over the three years in dispute. The Income-tax Officer disallowed this expenditure holding that it was capital expenditure. On appeal, the Appellate Assistant Commissioner allowed the appeal. He agreed with the contention of the assessee that, in the layout plan of the colony, it was necessary to leave space for the construction of the school building. He, however, took the view that since there was nothing to show that the construction of the school building by the company was essential for the business of the assessee, he confirmed the disallowance of this expen...
Debi DIn and ors. (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Sep-04-1991
Reported in: 1992CriLJ2531
Palok Basu, J.1. Debi Din, son of Govind Dass, Bhagirath, Preru, Madan Pal, Debi Din alias Debiya (hereinafter referred to as Debiya) and Sunder were prosecuted by the police of police station Rath, district Hamirpur for having committed murder of Ram Nath in the afternoon of 28-9-1975.2. Sundar accused having absconded during the trial his case was separated and only the five remaining accused were tried in Sessions Trial No. 220-A of 1975 and each of them has been convicted Under Section 302/149, IPC and sentenced to imprisonment for life with the additional conviction and sentence of Debi Din, Bhagirath, Madan Pal and Debiya Under Section 148, IPC to one year's R.I. and appellant Pheru Under Section 147, IPC to six months' R.I. by the Additional Sessions Judge, Hamirpur on 10-1-1979. Aggrieved, they have preferred this appeal.3. It may further be relevant to add here that the appellant Debi Din, son of Govind Dass was said to have died during the pendency of the appeal, consequently...
Oriental Fire and Genl. Ins. Co. Ltd. Vs. Sarman and ors.
Court: Allahabad
Decided on: Sep-04-1991
Reported in: I(1992)ACC317; 1993ACJ591
G.P. Mathur, J.1. This appeal has been filed under Section 110-D, Motor Vehicles Act (hereinafter referred to as 'the Act') by the insurer, Oriental Fire and General Insurance Co. Ltd., Jhansi, challenging the award dated 16.11.1981 of Motor Accidents Claims Tribunal (hereinafter referred to as 'the Tribunal') in Claim Petition No. 46 of 1978 by which the claimant-respondent Nos. 1 and 2 were awarded Rs. 48,000/- as compensation. The claimant-respondent Nos. 1 and 2 have also filed a cross-objection for enhancement of the compensation awarded to them.2. Sarman and Ramiya, respondent Nos. 1 and 2, filed claim petition before the Motor Accidents Claims Tribunal, Jhansi, on 31.8.1977 claiming Rs. 1,04,900/- as compensation on account of death of their son, Daya Ram. The case of the claimants, in brief, was that their son, Daya Ram, aged about 18 years, was working as a beldar and was earning Rs. 150/- per month. At about 8.00 a.m. on 2.1.1975, he was going from his house in village Attond...
Mohammad Mian Vs. State of U.P.
Court: Allahabad
Decided on: Sep-04-1991
Reported in: 1993CriLJ2621
ORDERB.P. Singh, J.1. The applicant, Mohammad Mian, is being prosecuted for committing the offence punishable under section 302 I.P.C., P.S. Ojhani, District Budaun.2. According to recital in the F.I.R., Budha was shot dead by the applicant, Mohammad Mian, on 20-6-1989 at 7.00 P.M. near the culvert of Bilsi Road, Ojhani. A charge sheet was submitted against the applicant under Section 302 I.P.C. and the case S.T. No. 240 of 1989-- is pending in the court of learned sessions Judge, Budaun.3. The main contention of the learned Counsel for the applicant is that there has been inordinate delay in the trial of the case and as the applicant has been in jail for more than two years, he may be enlarged on bail. Reliance has been placed upon the case of Hussainara v. State of Bihar, AIR 1979 SC 1360 : (1979 Cri LJ 1036). In the case of Hussainara the Supreme Court has observed as follows at page 1041 (of Cri LJ) :--We think that even under our Constitution, though speedy trial is not specifical...
Hashim Ali Khan Vs. the District Magistrate, Azamgarh
Court: Allahabad
Decided on: Sep-03-1991
Reported in: AIR1992All286
ORDER1. By this petition the petitioner, Hashim Ali Khan, has prayed for quashing of the show cause notice dated 21-1-1982 (Annexure '2' to the writ petition), passed by the District Magistrate, Azamgarh, by which the petitioner's arm licence No, 5295/Part II for his Double Barrel Gun No. 69494 was suspended and he was called upon to show cause also by 24-2-1982. Instead of showing any cause to the aforesaid notice, the petitioner has filed this writ petition.2. The learned counsel for the petitioner and the learned Standing Counsel were heard at length and the record of the case was perused. The only submission made by the learned counsel for the petitioner was that under the Arms Act there is no provision for suspending the arms licence pending enquiry regarding cancellation/suspension of the licence. Reliance was placed on a Division Bench decision of this Court in the case of Raghuvir Sahai v. The District Magistrate, Jhansi 1986 AWC 1074 : (1986 All LJ 1442) this case it was held ...
Brijeshwar Dayal Verma Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Sep-03-1991
Reported in: 1992CriLJ411
ORDERB.P. Singh, J.1. An application for bail (Crl. Misc. Bail Application No. 4771 of 1990) was moved on behalf of Kaya Prakash, who is being prosecuted for committing the offence under Sections 498-A, 304-B, IPC and 3/4 of the Dowry Prohibition Act, P.S. Murad Nagar, district Ghaziabad.2. .The allegation in the affidavit of Pramod Kumar, which was filed along with the bail application, was that Anand Prakash was married to Smt. Santosh about 8 years back. The bail application was allowed on 25-4-1990.3. Now Brijeshwar Dayal Varma, the first informant of the case, has applied for cancellation of the bail. The notice of this application for cancellation of bail was served upon the accused and he has filed a counter-affidavit in reply to the application for cancellation of bail.4. The main ground of the applicant Brijeshwar Dayal Varma is that there was a misstatement of fact in the affidavit of Pramod Kumar regarding the time as to when the marriage of the deceased had taken place with...
- ‹ Prev
- 1
- 2
- 3
- Next ›