Allahabad Court December 1993 Judgments
Raj Kumar Singh and Co. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Dec-23-1993
Reported in: (1994)51ITD628(All.)
1. It is an appeal filed by the assessee against the order of the learned CIT(A) dated 26-3-1993 for the assessment year 1990-91. The following grounds have been taken up : 1. The learned CIT (Appeals) has erred in confirming major portion of disallowance of interest out of Rs. 1,58,01,118 paid by the appellant to its depositors/creditors on the borrowings made for the purposes of its business allowable under Section 36(1)(it) of Income-tax Act, 1961. 2. That the learned CIT (Appeals) in any case has erred in confirming that part of disallowance of interest which relates to impugned/assumed debit balances in the accounts of the partners in earlier years when the assessment orders for all the years from assessment years 1984-85 to 1989-90 lay set aside either by CIT (Appeals) or by CIT under Section 263 of Income-tax Act, 1961. 3. Without prejudice to above grounds, the learned CIT (Appeals) erred in holding that the credit entries of goodwill, revaluation of machinery and on account o...
Tag this Judgment!Jagan Singh Vs. Canara Bank and anr.
Court: Allahabad
Decided on: Dec-23-1993
Reported in: [1994(68)FLR648]; (1994)IILLJ1184All; (1994)1UPLBEC399
R.R.K. Trivedi, J. 1. Heard learned counsel for the petitioner. The facts stated in the writ petition are that the petitioner was appointed as daily wages Cooliman on 7th July, 1992. He continued upto 13th August, 1993, worked for more than 240 days and thereafter respondents stopped taking work from petitioner. Aggrieved by the action of the respondents petitioner filed a writ petition in this Court on 17th August, 1993 in which order to the following effect was passed:'Petitioner is directed to serve respondents within two weeks and they may file counter-affidavit within three weeks thereafter. List on September 29, 1993 before the appropriate court. If the petitioner has completed 240 days of service, he shall be continued in service. However, it will be open to the respondents to terminate the services after complying with Section 25F of the Industrial Disputes Act.' From the perusal of the aforesaid order it is clear that this court left it open to the respondents to terminate the...
Tag this Judgment!Sardar Anoop Singh Vs. State and ors.
Court: Allahabad
Decided on: Dec-23-1993
Reported in: II(1994)DMC450
Virendra Saran, J.1. I have heare Sri Ram Prasad Singh, learned Counsel for the applicant and Sri Satendra Pratap Singh, learned Counsel appearing on behalf of contesting respondent No. 2 Smt. Sarabjit Kaur.2. Smt. Sarabjit Kaur filed an application Under Section 125 Cr.P.C. claiming maintenance for herself and for her infant child Amlok Singh, aged about 4 years in the Family Court, Kanpur Nagar. The case was registered as Matrimonial Petition No. 282 of 1993. According to the wife Smt. Sarabjit Kaur she was treated with cruelty and thrown out of the conjugal home and she, being a house wife, had no means of subsistance for herself and her child.3. The present application Under Section 482 Cr.P.C. has been filed by husband Sardar Anoop Singh for quashing of the proceedings Under Section 125 Cr.P.C. Learned Counsel appearing on behalf of the applicant has submitted that the applicant has filed a Habeas Corpus petition against the father of Smt. Sarabjit Kaur with alleging that the fath...
Tag this Judgment!North Central Zone Cultural Centre Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Dec-22-1993
Reported in: (1995)ILLJ86All; (1994)1UPLBEC472
B.L. Yadav, J.1. By the instant writ petition under Article 226 of the Constitution of India, the prayer is that a writ, Order or direction be issued quashing the reference made by the State of U.P. under Section 4-K of the U.P. Industrial Disputes Act (the Act for short), as the same was made without applying the mind and the said reference has been made presupposing the status of respondent No. 2, the workman, as Upper Division Clerk, whereas in fact it was a disputed question. It was stated in the writ petition that the reference to the following effect was bad:'KYA SEWAYOJAKON DWARA APNE SHRAMIK SHREE ANUP BEHARILAL SRI-VASTAVA PUTRA SRI VISHWANATH BEHARI LAL SRIVASTAVA UPPER DIVISION CLERK KEE SEWAIN DECEMBER 26, 1990 SESAMAAPT KIYAJANA UCHIT TATHA/ATHWA WAIDHANIK HAI.'2. The portrayal of the essential facts are that earlier a writ petition (Writ Petition No. 1754 of 1991 Anup Behari Lal Srivastava v. Director, North Central Zone Cultural Centre, 14 C.S.P. Singh Marg, Allahabad) w...
Tag this Judgment!Jagmohan Allied Auto Indl. (P) Ltd. Vs. Collector of C. Ex.
Court: Allahabad
Decided on: Dec-22-1993
Reported in: 1994(74)ELT814(All)
ORDER1. This petition is directed against the order dated 9-9-1993 passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. By the impugned order the Tribunal has rejected the application filed by the petitioner praying for waiver of pre-deposit of the excise duty and penalty pending decision of the appeal before it.2. We have heard learned counsel for the petitioner and Shri Shisbir Kumar, learned Standing Counsel on behalf of respondents. Learned Standing Counsel agrees that this writ petition may be disposed of at this stage without inviting any counter affidavit. Accordingly, we proceed to do so.3. From the perusal of the impugned order we find that the application for pre-deposit was rejected mainly for the reasons amongst others that from the balance sheet for the year ending 31-3-1992, it is seen that in the preceding year the petitioner had made a profit of over Rs. 6 lacs.4. Learned Counsel for the petitioner contended that the Tribunal was factually wrong w...
Tag this Judgment!Commissioner of Income-tax Vs. Qureshi Iron Stores
Court: Allahabad
Decided on: Dec-20-1993
Reported in: [1994]210ITR436(All)
R.K. Gulati, J.1. These are two cross-applications filed under Section 256(2) of the Income-tax Act, 1961, one at the instance of the Revenue and the other by the assessee. Both these applications pertain to the assessment year 1984-85 and are directed against a common order passed by the Income-tax Appellate Tribunal.2. We have heard learned counsel for the parties. The assessee is a registered firm engaged in the business of purchase and sale of scrap. An aggregate amount of Rs. 1,60,000 was brought to tax as unexplained cash credits under Section 68 of the Income-tax Act which appeared in seven different names. On appeal, the Commissioner of Income-tax (Appeals) accepted the explanation of the assessee in respect of three deposits aggregating to Rs. 85,000 and deleted that addition from the income of the assessee. In respect of the remaining four deposits which were to the tune of Rs. 75,000, the addition was confirmed. On cross-appeals, the order of the Commissioner of Income-tax (...
Tag this Judgment!Kamla Sharma (Smt.) Vs. Deputy Director Education and ors.
Court: Allahabad
Decided on: Dec-20-1993
Reported in: (2000)2UPLBEC1375
G.P. Mathur, J. 1. This Special Appeal has been filed against the judgment and order dated 19-5-1993 by a learned Single Judge in a writ petition filed by Smt. Kushal Varshney. The appellant Smt. Kamla Sharma was not a party to the writ petition, but she has filed the appeal with the leave of the Court which was granted on 21-7-1993.2. The writ Petitioner Smt. Kushal Varshney was appointed as Assistant Teacher in Chiranji Lal Girls Inter College, Aligarh (hereinafter referred to as the College) in 1961 and was promoted as Principal in July, 1972. Under Regulation 21 to Chapter III of Regulations framed under U.P. Intermediate Education Act (hereinafter referred to as the Act) the age of retirement of a Principal is 60 years. According to the case of the writ petitioner, a Government Order was issued in 1978 giving option to the teachers to take retirement at the age of 58 years Thereafter, another Government Order was issued on 6-10-1990 by which teachers were given right to exercise t...
Tag this Judgment!Ashok and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Dec-20-1993
Reported in: 1994CriLJ2132
ORDERKundan Singh, J.1. The main controversy involved in this revision centres round the scope of powers of the Magistrate under Sub-section (1) of Section 190 of the Criminal Procedure Code on a protest petition, duly supported by the affidavits of the witnesses.2. The present revision is directed against the order dated 8-9-93 passed by the IX A.C.J.M., Allahabad in Criminal Case No. 869 of 1993 whereby the final report submitted by the Investigating Officer was rejected and the cognizance has been taken against the accused applicants by summoning them under Sections 147, 148, 149 and 307, I.P.C.3. In short, the prosecution story as revealed by F.I.R., is. that at about 7.00-8.00 p.m. on 20-4-93, Om Shankar Pandey, the informant, his brother Arvind Kumar, and one Om Prakash were returning from village Baghbana to Allahabad on a motor cycle. In the way, they met the 6 accused applicants, who were carrying with them guns and bombs. Accused Satendra Kumar fired a shot from his gun while...
Tag this Judgment!Bhakti Sharma Vs. Mahendra Kumar Udenia
Court: Allahabad
Decided on: Dec-16-1993
Reported in: I(1994)DMC297
S.K. Verma, J.1. This application has been filed for transfer of Suit No. 124 of 1988 (Mahendra Kumar Udenia v. Smt. Bkakti Sharma) pending in the Family Court, Jhansi either to the Family Court, Gwalior or Guna (M.P.).2. The petitioner is the wife and the opposite party is the husband. They were married on 22nd June, 1988 according to Hindu rites. Then, after expiry of one and a half months of the marriage, the opposite party filed Original Suit No. 124 of 1988 under Section 12(1)(c) of the Hindu Marriage Act in the District Court at Jhansi on 19.8.1988 for declaration of the marriage of the applicant with the opposite party as a nullity on the ground that (the applicant was suffering from leucoderma. The applicant moved an application under Section 24 of the Hindu Marriage Act for interim maintenance and expenses for contesting the suit. Meanwhile since the Family Court was established in Jhansi the suit stood transferred to that Court from the Court of District Judge, Jhansi. Accord...
Tag this Judgment!Ram Ji Giri @ Ashok Giri Vs. Suman Giri and ors.
Court: Allahabad
Decided on: Dec-16-1993
Reported in: II(1994)DMC19
S.K. Verma, J.1. Through this writ petition under Article 226 of the Constitution of India the order dated 5.8.1989 passed by the VI Additional Munsif Magistrate granting maintenance of Rs. 200/- per month in favour of opposite party No. 1 and the order dated 13.2.1991 passed by III Additional District & Sessions Judge rejecting the revision filed by the petitioner are sought to be quashed through a writ of certiorars.The learned Counsel for the parties have been heard as length.2. The impugned order of the learned Magistrate under Section 123 Cr.P.C. has been challenged firstly on the ground that the Magistrate has not given any finding of fact as to whether the petitioner was possessed of sufficient means and had actual income of a certain amount out of which Rs 200/- were allowed as maintenance. Secondly it has been challenged on the ground that there is no finding of fact regarding neglect by the petitioner of opposite party No. 1. Thirdly the order has been challenged on the groun...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »