Allahabad Court July 1994 Judgments
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Commissioner of Income-tax Vs. Ram Agarwal (Huf)
Court: Allahabad
Decided on: Jul-29-1994
Reported in: [1995]211ITR116(All)
1. Heard learned counsel for the applicant, and learned counsel for the respondent. 2. The present application under Section 256(2) of the Income-tax Act, 1961, is by the Revenue seeking reference of the following questions of law : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in recalling its order dated July 9, 1990, on the plea that proper opportunity of hearing was not allowed to the assessee 2. Whether there was any material on record before the Tribunal to deviate from the findings on facts already recorded, vide its earlier order dated July 9, 1990, so as to enable it to recall and review the said order ?' 3. It is not necessary to give the preceding facts for the purposes of disposing of this application, but the facts as existed before the Income-tax Tribunal. In the present case, after the remand of the case by the Tribunal, fresh assessment was made on March 30, 1988, determining the total income of the assessee at Rs. 4,...
Kaljeet Kaur Vs. Gopal Singh
Court: Allahabad
Decided on: Jul-29-1994
Reported in: II(1994)DMC578
S.N. Saxena, J.1. The detenue in this case was interrogated by me and she stated that she was more than 18 years old and had willingly married Tara Singh. She further disclosed that she had not studied in any school and wanted to live with Tara Singh. According to the father of the detenue, she is a minor girl aged about 14 years only and therefore, not competent to enter into wedlock. The evidence adduced by her father consisted of a school leaving certificate, cecording to which she was born on 8-6-1980. This certificate showed that she joined the school on 8-9-1989 and left it on 12-7-1991. The said certificate was issued on 21-2-1994 while the First Information report of the occurrence, giving rise to this case had been lodged on 22nd January, 1994. She came to this Court today from Nari Niketan where she was sent on 25-7-1994. The purpose of her stay in Nari Niketan was to enable her to get rid of any pressure upon her. Her statement that she was wholly illiterate and had not stud...
Commissioner of Income-tax Vs. Gopal Rice Mills
Court: Allahabad
Decided on: Jul-28-1994
Reported in: (1995)128CTR(All)44; [1995]211ITR492(All); [1994]77TAXMAN581(All)
1. The Revenue has made the present application under Section 262(2) of the Income-tax Act, 1961, and sought reference of the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in upholding the order of the Commissioner of Income-tax (Appeals) who deleted the addition of Rs. 3,78,270 made by the Assessing Officer on account of variation between the stock figures of paddy disclosed to the bank and the stock as reflected in the books of account ?'2. The present application relates to the assessment year 1978-79. The brief facts of the case are that the assessee is a registered firm and was engaged in the business of running a rice mill. The assessee had an overdraft facility with Bareilly Corporation Bank, Bisalpur, District Pilibhit. The original assessment in this case was completed on March 25, 1986, by making an addition of Rs. 3,78,270 as unexplained investment in 4,203 quintals of paddy as on November 8, 1977. The Ap...
Markandey Singh Kushawaha and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Jul-27-1994
Reported in: 1995CriLJ1635
ORDERR.R.K. Trivedi, J. 1. Heard learned counsel for the applicants. 2. The facts giving rise to this criminal revision are that on 21st December, 1992, a first information report was lodged by Om Prakash Singh Kushwaha to the effect that after school was closed at 4.00 p.m. his son Vivek Kumar alias Pintoo was coming back to home with, Sudha daughter of his younger brother. He was intercepted by some person and under the pretext that his grand-mother has suffered from a snake bite and everybody is in the hospital and he has also been required there by his family members. Boy Vivek Kumar was thus taken away. Daughter Sudha however, went back to school and informed her teachers about this occurrence. Sudha was ultimately sent to her home by help of school staff. On knowing this happening a search was made but Vivek Kumar could not be traced in spite of the best efforts. On 24th December, 1992, the body of the boy was found near Dadri Ghat of river Ganga at Ghazipur. On this information,...
Gokul Chand Vs. Income-tax Officer
Court: Allahabad
Decided on: Jul-25-1994
Reported in: (1995)125CTR(All)146; [1995]211ITR738(All); [1994]77TAXMAN320(All)
M.C. Agarwal, J. 1. These two petitions under Article 226 of the Constitution of India have been filed challenging the issue of notices under Section 148 of the Income-tax Act, 1961, for the assessment years 1971-72 and 1975-76, whereby the Income-tax Officer, Gonda, required the petitioner to file returns of income for these years as he had reason to believe that the petitioner's income for these years had escaped assessment and he wanted to reassess the same.2. The petitioner's case is that he is a member of a Hindu undivided family of which Umrao Lal, the petitioner's father is the karta. On October 15, 1964, a partial partition took place in the said Hindu undivided family, whereby another Hindu undivided family consisting of the petitioner, Gokul Chand, as karta, his wife, sons and daughter as members, received an amount which constituted the nucleus of this Hindu undivided family of which the petitioner became the karta. On October 16, 1964, this smaller Hindu undivided family be...
Nirottam and ors. Etc. Vs. State of U.P.
Court: Allahabad
Decided on: Jul-25-1994
Reported in: 1996CriLJ456
V.N. Mehrotra, J.1. These two appeals have been filed against the judgment dated 17-2-1979 by Shri V. M. Kher, IV Additional Sessions Judge, Etah convicting the appellants for the offence punishable under Section 302 read with Section 34 of the I.P.C, and sentencing each of them to undergo imprisonment for life.2. It is said that on 16-3-l976 one Jiwa Ram, who was the resident of village Nagla Moch, P. S. Aliganj District Etah, was murdered. Present accused Sheodan, who is the brother of Jiwa Ram, lodged first information report in respect of that murder naming Rameshwar Dayal, Parmeshwari and Anokhey Lal as accused. In that case the accused persons were subsequently released on bail. That sessions trial was pending when the present occurrence took place. It is said that as a result of the murder accused Sheodan was inimical to Rameshwar Dayal. He used to say that he will not rest till he lakes revenge. It is further alleged that on 29-6-1977 at about 6.45 p.m. when deceased Rameshwar ...
Sri Mohar Singh and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Jul-22-1994
Reported in: 1995CriLJ649
N.B. Asthana, J. 1. This appeal has been directed against the judgment and order dated 13-5-88 passed by the then III Addl. Sessions Judge, Saharanpur in Sessions Trial No. 124/85 convicting appellants Mohar Singh and Preetam Singh under Section 324 and 323/34 IPC and Devi Chand and Sripal under Sections 323 and 324/34 IPC but instead of sentencing them giving them the benefit of First Offender Probation Act and releasing each of them upon furnishing a personal bond and two sureties each in the like amount for keeping peace and be of good behaviour for two years.2. Along with the appellants Tara Chand, Surjan and Kashi were also tried. They were however acquitted.3. Mohar Singh, Devi Chand and Preetam Singh appellants are the uncle of PW 1 Ram Pal who is also the first informant of the case. There had been a family partition in between these three appellants and Kalu Ram father of PW 1 Ram Pal in which Kalu Ram got 1 /4 share in the cultivatory land as well as in a mango grove in villa...
Machine Well Engineers Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Jul-22-1994
Reported in: 1994LC443(Allahabad); 1994(73)ELT19(All)
1. The Petitioners, which are Small Scale Industries and manufacturer of various goods including electrical appliances, under an agreement with Big Industrial Units including Bajaj Electricals Limited, affix brand name of Big Industrial Units like Bajaj Electricals Ltd. and sell the same to such Big Industrial Units, have challenged the Notification No. 223/87-Central Excise, dated 22-9-1987, mainly on the ground that the said Notification has classified Small Scale Industries into two classes, one which manufactures goods and sells the same either in the market or sells directly to Big Industrial House, which affixes its brand name on the goods and the other class of Small Scale Industries which manufacture the goods and affixes the brand name of the purchaser, a Big Industrial House.2. As far as the 1st class of the Small Scale Industries is concerned, it is exempted from excise duty if the goods are upto the tune of Rs. 20,00,000/- under the Notification dated 1-3-1986. But as far a...
Ashoka Paper Products and anr. Vs. State of Uttar Pardesh and ors.
Court: Allahabad
Decided on: Jul-22-1994
Reported in: 1994(55)LC415(Allahabad)
1. This writ petition has been directed against the show-cause notice issued to the petitioner to show as to why higher percentage of tax to the extent of 8% be not levied on the bituminized paper. This question has cropped up for consideration before the Divisional Bench of this Court in a proceedings under Section 4-B of the U.P. Sales Tax Act in the case of Mahabir Industries, Saharanpur v. State of U.P. and Anr. reported in 1986 U.P.T.C. 369, wherein it was indicated that the 'Product is neither paper in appearance, nor can it be used for purpose for which a paper is ordinarily used'.2. But the Hon'ble Single Judge in a case of Mis. Advance Paper Products, Agra v. Commissioner of Sales Tax, U.P. reported in 1992 U.P.T.C. 954, held that the entry No. 68 of the Notification No. 332, dated 15.11.1971 and entry No. 68 of Notification No. 5785, dated 7.9.1981 it was held that 'the common parlance meaning or the terms as understood in the commercial parlance is adopted only when the phra...
Swadeshi Cotton Mills Vs. Regional Director, Esic
Court: Allahabad
Decided on: Jul-21-1994
Reported in: (1995)ILLJ703All; (1994)3UPLBEC2007
Om Prakash J.1. Swadeshi Cotton Mills Company Limited and its six textile undertakings, are engaged in the manufacture and production of different varieties of cloth and yarn. The management of the said textile undertakings was taken over by the Central Government under the Notification dated April 13, 1978 under Section 18AA of the industries (Development and Regulation) Act, 1951. The Swadeshi Cotton Mills Company Limited (Acquisition and Transfer of Undertakings) Act, 1986 came to be passed in 1986 (for short, the Act of 1986). Subsection (1) of Section 3 of the Act 1986, states that on the appointed day every textile undertaking and the right, title and interest of the Company in relation to every such textile undertaking shall, by virtue of this Act, stand transferred to and shall vest in the Central Government. Subsection (2) of Section 3 declares that every such textile undertaking which stands vested in the Central Government by virtue of Sub-section (1) shall, immediately afte...
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