Allahabad Court November 1993 Judgments
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Commissioner of Income-tax Vs. Ram Richpal
Court: Allahabad
Decided on: Nov-04-1993
Reported in: [1994]209ITR658(All)
1. This is an application under Section 256(2) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Meerut. The dispute relates to the assessment year 1986-87. Two additions, one for Rs. 44,136 and the other for Rs. 24,500 were made amongst other items to the income returned by the assessee. The additions in question were deleted by the Income-tax Appellate Tribunal when the matter came to be heard by it in due course. By this application, a direction is sought to the Income-tax Appellate Tribunal to refer to this court two questions that have been set out in the application for the opinion of this court on the assertions that the proposed questions are questions of law and do arise out of the order of the Income-tax Appellate Tribunal.2. We have heard learned counsel for the parties and are of the opinion that the application is liable to be rejected, for the order of the Income-tax Appellate Tribunal is concluded by findings of fact. The addition of Rs. 44,...
Anil Kumar Misra and anr. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-04-1993
Reported in: 1994CriLJ2898
ORDERH.N. Tilhari, J.1. By the petition under Section 482 of the Code of Criminal Procedure, the petitioners have sought for the quashing of the first information report dated 26-10-1990 purporting to have been made under Sections 12, 19, 27, 28, 39-A, 40, 40-B, 46 of U.P. Regulation of Cold Storage Act, 1976, lodged by opposite-party No. 2 at Police Station Itaunja, District Lucknow which has been recorded as Crime No. 156/90. The petitioners have annexed the copy of the first information report as annexure- 1 to the petition under Section 482 of the Cr. P. C.2. The petitioners are the partners of the firm named as 'Misra Cold Storage' which is running Cold Storage & Ice Factory in village Itaunja, District Lucknow. According to petitioners' case the petitioners' cold storage was established in 1979 and it was daily licensed under the aforesaid U.P. Regulation of Cold Storage Act, 1976 (hereinafter referred to as the Act). The licences, according to petitioners, used to be duly renewe...
Commissioner of Income-tax Vs. Vindaban Chitra Mandir
Court: Allahabad
Decided on: Nov-03-1993
Reported in: (1995)123CTR(All)391; [1994]209ITR520(All); [1994]73TAXMAN673(All)
R.K. Gulati, J.1. These two applications under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), have been filed at the instance of the Commissioner of Income-tax, Allahabad, against a common order of the Income-tax Appellate Tribunal. Income-tax Application No. 269 of 1991 is in respect of the assessment year 1977-78 in which the following question has been proposed :'Whether, on the basis of the material on record, the Income-tax Appellate Tribunal was correct in law in holding that there was no evidence to support the cost of construction taken at Rs. 3,80,000 in the assessment year 1977-78 and Rs. 5,70,000 in the assessment year 1978-79 by the Assessing Officer and thereby deleting the addition made in the assessment year 1977-78 ?'2. In the other Application No. 270 of 1991, which is in respect of the assessment year 1978-79, the question proposed is :'Whether on the basis of the material on the record, the Tribunal was correct in law in holding that there was cha...
Commissioner of Income-tax Vs. Damodar Dass Mehta
Court: Allahabad
Decided on: Nov-03-1993
Reported in: [1994]209ITR642(All)
R.K. Gulati, J. 1. This is an application under Section 256(2) of the Income-tax Act, 1961, which pertains to the assessment year 1982-83. By this application, the Commissioner of Income-tax desired that the Income-tax Appellate Tribunal may be directed to state the case for the opinion of this court on the question set out in this application which is said to be a question of law. The question raised is as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in holding that there could not be said to be an attempt on the part of the assessee to conceal the income and, therefore, the penalty under Section 271(1)(c) was not leviable in this case?'2. Having heard learned counsel for the parties, we are not satisfied that the order of the Income-tax Appellate Tribunal gives rise to any question of law. A penalty under Section 271(1)(c) was imposed on the ground that the respondent-assessee had omitted to declare certain property income in...
Narendra Pal and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Nov-01-1993
Reported in: [1994(68)FLR909]; (1994)IILLJ1087All
R.R.K. Trivedi, J. 1. In the aforesaid three writ petitions counter and rejoinder affidavits have been exchanged between petitioners and contesting respondent No. 2. The State though accepted notice long back but as usual no counter affidavit has been filed in any of the writ petitions. Learned counsel for the parties have agreed that the writ petitions may be decided finally at this stage. In all the writ petitions common questions of law and fact are involved and they may be conveniently decided by a common judgment.2. Petitioners are employees of Modipon Fibres Company, Modinagar, which is a division of M/s. Modipon Limited, Modinagar, District Ghaziabad. They were employed as clerks in the establishment. By the impugned orders dated May 13, 1993 passed in Civil Misc. Writ Petition Nos. 13116 of 1993 and 18118 of 1993 and May 12, 1993 passed in Civil Misc. Writ Petition No. 18117 of 1993, their services have been terminated under Clause 19(a) (bb) of the Certified Standing Orders wh...
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