Allahabad Court November 1993 Judgments
Commissioner of Income-tax Vs. Smt. Shakuntala Bundela and ors.
Court: Allahabad
Decided on: Nov-30-1993
Reported in: [1994]210ITR381(All)
1. These are four applications filed at the instance of the Commissioner of Income-tax, Agra, under Section 256(2) of the Income-tax Act, 1961, relating to the assessment years 1953-54 to 1955-56 and 1958-59. A commonset of three questions has been proposed in each of these applications which are as under :'1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in recalling their own decision when no new material facts were available before them ? 2. Whether, on the same facts and without any new material available before them, the hon'ble Tribunal could change their opinion and decide the matter in a contrary way ? 3. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in questioning the rectification, whereas in its earlier order, the hon'ble Tribunal had held that the assessee had no right of appeal against the rectification order which had been validly passed after an agreement with the assessee ?...
Tag this Judgment!Committee of Management, Janta Inter College, Puraini Parsia and Other ...
Court: Allahabad
Decided on: Nov-26-1993
Reported in: AIR1994All259
ORDER1. Present petition is directed against an order dated 22-9-1993 passed by the Regional Deputy Director of Education, 7th Region, Gorakhpur in exercise of powers under Section 16A(7) of the U.P. Intermediate Education Act, 1921 (In short 'the Act').2. Section 16A(7) of the Act postulates that whenever there is dispute with respect to management of an institution person found by the Regional Deputy Director of Education, upon such enquiry as is deemed fit to be in actual control of its affairs may for prupsoes of the Act, be recognised to constitute the Committee of Management of such Institution until a court of competent jurisdiction directs otherwise. According to the proviso to sub-section (7), the Regional Deputy Director of Education, before making an order under this sub-section is to afford a reasonable opportunity to the rival claimants to make representations in writing. The explanation appended to the sub-section aforesaid provides that for determining the question as to...
Tag this Judgment!Commissioner of Income-tax Vs. Sarvodaya Furnishers and Electricals Pv ...
Court: Allahabad
Decided on: Nov-26-1993
Reported in: [1994]210ITR255(All)
R.K. Gulati, J.1. The Commissioner of Income-tax, Meerut, has made this application under Section 256(2) of the Income-tax Act (for short, 'the Act') with a prayer that the Income-tax Appellate Tribunal, New Delhi (Bench-A), may be required to refer the following question as a question of law to this court for its opinion :'Whether, in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to delete the credit appearing in the name of Sri Ratish Chand Gupta ?'2. We have heard learned standing counsel and Sri P.K. Jain, who appeared on behalf of the respondent. Messrs. Sarvodaya Furnishers and Electricals (P.) Ltd., Meerut, the respondent, is a private limited company registered under the Companies Act. The dispute is in respect of the assessment year 1985-86. During the course of the assessment proceedings for that year, the Income-tax Officer noticed certain deposits in the account books of the assessee and one such deposit was of Rs. 50,000 appearing in ...
Tag this Judgment!Commissioner of Income-tax Vs. Agrawal Refrigeration
Court: Allahabad
Decided on: Nov-23-1993
Reported in: (1994)117CTR(All)136; [1994]210ITR215(All)
R.K. Gulati, J.1. These are two connected applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in respect of the assessment years 1985-84 and 1984-85. The common question proposed in these applications is as under :'Whether in law and on the facts of the case in granting registration to the firm which was wrong and prejudicial to the interests of the Revenue, the Income-tax Appellate Tribunal was correct in cancelling the order of the Commissioner of Income-tax passed under Section 263 of the Income-tax Act, 1961 ?'2. We have heard learned standing counsel for the Revenue. In our opinion, the applications are devoid of any merit and are liable to be rejected.3. Briefly, the facts leading to the filing of these applications are that Messrs. Agrawal Refrigeration, Jhansi, respondent-assessee, is a partnership firm. Initially, the assessments for the two years in question were made in the status of a registered firm. The Commissioner of Inc...
Tag this Judgment!Commissioner of Income-tax Vs. Bishambhar Dayal and Co.
Court: Allahabad
Decided on: Nov-11-1993
Reported in: [1994]210ITR118(All)
R.K. Gulati, J.1. These are two applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') arising out of a common order passed by the Income-tax Appellate Tribunal. These applications have been made at the instance of the Revenue and pertain to the assessment years 1987-88 and 1988-89. In these applications, the following common question has been proposed :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to allow depreciation when the Income-tax Officer had given a clear finding in his assessment order that the income was estimated after allowing admissible depreciation ?'2. The assessee is a contractor. The Income-tax Officer rejecting the book profits computed the income by applying a flat rate. In the assessment year 1987-88, he worked out the taxable income by applying a net rate of ten per cent. and observed :'The assessee has claimed depreciation. The depreciation c...
Tag this Judgment!Commissioner of Income Tax Vs. Agarwal Enterprises.
Court: Allahabad
Decided on: Nov-09-1993
Reported in: (1996)131CTR(All)87
BY THE COURT :This is a bunch of twelve applications under s. 256(2) of IT Act filed at the instance of the Revenue in respect of asst. yrs. 1977-78 to 1981-82. The following common questions have been proposed in these applications :'1. Whether Honble Tribunal was correct in law in confirming the cancellation of penalties under s. 271(1)(c)/271(1)(a) and 273(2)(c) of the IT Act for asst. yrs. 1977-78 to 1981-82 by the CIT(A), Agra, ignoring the material facts that the assessee firm itself had admitted the concealment of income and also that the assessee firm itself had agreed for imposition of minimum penalties under s. 271(1)(c) of IT Act ?2. Whether the Honble Tribunal was correct in law in confirming the cancellation of the said penalties by CIT(A), Agra, summarily and without giving cognizance to the overwhelming material placed on record and case law including decisions of Honble High Court of Allahabad relied upon by the Assessing Officer in the penalty orders ?3. Whether the Ho...
Tag this Judgment!Commissioner of Income-tax Vs. Surjit Singh Mahesh Kumar
Court: Allahabad
Decided on: Nov-08-1993
Reported in: [1994]210ITR83(All)
R.K. Gulati, J.1. Through this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Commissioner of Income-tax requests the Appellate Tribunal to refer the following two questions as questions of law for the opinion of this court :'1. Whether the Income-tax Appellate Tribunal was correct in law in reducing the multiplier of licence fee and also net rate of profit in the assessee's case ignoring the market realities and in face of the fact as admitted by the Income-tax Appellate Tribunal in its order that the sales were undisputedly unverifiable and also there was no restriction of the State Government or any other authority in charging any sale price ?2. Whether in view of the ratio of the decision of the Supreme Court in the case of CIT v. S.P. Jain : [1973]87ITR370(SC) , the Tribunal was correct in law in resorting to ad hocism and deviating from its own accepted formula for years for estimating the profit of the assessee who is a l...
Tag this Judgment!Commissioner of Income-tax Vs. Renusagar Power Co. Ltd.
Court: Allahabad
Decided on: Nov-08-1993
Reported in: (1994)117CTR(All)162; [1994]209ITR552(All)
R.K. Gulati, J.1. These are two connected applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), filed at the instance of the Commissioner of Income-tax, Allahabad. Income-tax Application No. 272 of 1991 is in respect of the assessment year 1968-69 in which the following three questions have been proposed :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in reassessment proceedings the Assessing Officer was not competent to consider those items in respect of which the hon'ble court on a writ petition under Article 226 of the Constitution of India had held that there was full and true disclosure ?(2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right 'in not considering the principle laid down by the hon'ble Supreme Court in the case of CIT v. A, Raman and Co. : [1968]67ITR11(SC) , defining the scope of the hon'ble High Court's order o...
Tag this Judgment!Bharat Pumps and Compressors Ltd. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-05-1993
Reported in: [1994(68)FLR774]; (1994)IILLJ455All
D.S. Sinha, J. 1. Heard Sri. P.K. Mookerji, learned Counsel appearing for Bharat Pumps & Compressors Limited, the employer-petitioner and Sri K.P. Agarwal, learned Senior Advocate representing Sri Anil Kumar Das Srivastava. the workman-respondent No. 3 at length and in detail.2. In this petition, under Article 226 of the Constitution of India, the interim order dated May 14, 1981 and the award dated August 22, 1981, passed by the Labour Court, Allahabad, the respondent No. 2. in Adjudication Case No. 113/79, under Section 10(l)(c) of the Industrial Disputes Act, 1947, hereinafter called the Act, are under challenge. The relevant facts are these.On October?, 1972 the respondent No. 3 was appointed by the employer on the post of Receipt and Dispatch Clerk, on probation. While he was still on probation the services of the respondent No. 3 were terminated on October 19, 1973. This termination gave birth to a controversy. It appears that by means of an order dated December 31, 1974 the Stat...
Tag this Judgment!Prithvi Nath Pandey and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Nov-05-1993
Reported in: 1994CriLJ3623
ORDERJ.P. Semwal, J.1. This appeal filed by 13 appellants is directed against the judgment and order dated 25-3-1983 passed by the Special Judge (Additional Sessions Judge) Ballia in Sessions Trial No. 174 of 1980, convicting them under Section 332 and 225, IPC and sentencing each of them to undergo 3 years R.I. and one year's R.I. respectively and further convicting all of them except appellant Dhananjai Pandey under Section 342, IPC and sentencing each of them to undergo one year's R.I. All the sentences have been directed to run concurrently.2. The prosecution case for the offences under Section 395, IPC against all the appellants and under Section 412, IPC against appellant Prithvi Nath Pandey were not found established and, therefore, the trial court acquitted all the accused-appellants for the said offences, they were charged with as mentioned above.3. The prosecution case is that on 21-2-1980 constable Rajendra Prasad Tiwari (P.W. 1) was posted at police out-post Lalganj, Police...
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