Allahabad Court November 1995 Judgments
Commissioner of Income-tax Vs. Malhotra Cold Storage and Fruit Industr ...
Court: Allahabad
Decided on: Nov-30-1995
Reported in: (1996)132CTR(All)345; [1996]219ITR131(All); [1996]86TAXMAN1(All)
1. The Income-tax Appellate Tribunal (Allahabad Bench) referred the following question relating to the assessment year 1969-70 for the opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in cancelling the penalty of Rs. 31,477 imposed by the Inspecting Assistant Commissioner under Section 271(1)(c) ?' 2. The facts, briefly, are that the assessee, an unregistered firm engaged in the business of cold storage and manufacture of ice, filed a return showing a loss of Rs. 2,207 for the assessment year 1969-70. However, during the course of assessment proceedings, the following additions were made : Rs.(i)Cash credits amounting to9,300(ii)Expenditure of capital nature debited to profit and loss account23,390(iii)Out of labour charges, donation and income-tax debited to profitand loss account3,2603. These additions were sustained in appeal. 4. While making the assessment, penalty proceedings were initiated under Section 271(1)...
Tag this Judgment!Mahendra Shukla Packaging Industries Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-30-1995
Reported in: [1996]219ITR382(All)
1. The Tribunal has referred the following question for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case and on a proper interpretation of Clauses (10) and (11) of the partnership deed dated August 17, 1973, the Appellate Tribunal was justified in holding that the assessee-firm was not entitled to the claim of deduction of 6.25 per cent. of the profits to which the Lok Sewa Mission Institution was entitled ?' 2. In the assessment relating to the assessment year 1975-76, the Income-lax Officer made an addition of Rs. 3,220 representing the claim for deduction made by the assessee on account of the chanty at the rate of 6.25 per cent. of the profits paid to Lok Sewa Mission pursuant to Clauses (10) and (11) of the partnership deed. 3. Then the dispute was earned to the Appellate Assistant Commissioner in appeal, who by an order dated November 20, 1976, affirmed the addition observing : 'Hence, first o...
Tag this Judgment!Mohd. Waseem Vs. U.P. State Electricity Board and ors.
Court: Allahabad
Decided on: Nov-30-1995
Reported in: (1996)IILLJ141All
V.N. Khare, J. 1. Petitioner was appointed as apprentice draftsman under the provisions of Indian Apprenticeship Act in the service of U.P. Electricity Board on August 22, 1988 for a period of one year. After expiry of one year, the petitioner was not given any fresh appointment as such. However, on January 1, 1990 petitioner was appointed as tracer which is lower post to that of draftsman and he continued to work as such till March 31, 1990. After March 31, 1990, petitioner was not issued any fresh appointment, with the result petitioner continued to make representations but as no action whatsoever was taken on those representations, compelled the petitioner to file this petition under Article 226 of the Constitution of India. The prayer in the petition is that the respondent may be directed to appoint the petitioner to the post of draftsman/tracer with all consequential benefits. Counter affidavit has been filed wherein factual position as mentioned above, has not been disputed. It i...
Tag this Judgment!Manna Singh and ors. Vs. State
Court: Allahabad
Decided on: Nov-30-1995
Reported in: 1996CriLJ2568
B.S. Chauhan, J.1. This criminal appeal has been filed against the judgment and order of IX Additional Sessions Judge, Kanpur dated 30-10-1979 passed in Sessions Trial No. 124-M of 1979 wherein all the appellants had been convicted for the offence punishable under Section 302/ 34, I.P.C. and sentence to undergo imprisonment for life and further convicted under Section 201 I.P.C. and sentenced to undergo three years rigorous imprisonment. Both the sentences were directed to run concurrently.2. According to the prosecution, all the three appellants are real brothers and residents of village Baragaon, P.S. Maharajpur, district Kanpur. Kalloo Singh, deceased was the younger brother of Lalloo Singh, P.W. 2 and was resident of village Mach-khuria P.S. Purwa, district Unnao. Smt. Ramapati the younger sister of Lalloo Singh, P.W. 2 was married to appellant Ma'nna Singh, who died about four years ago from the date of occurrence, but the relationship between the informant and the appellants subs...
Tag this Judgment!Ganga Prasad S/O Manbodh Vs. State of U.P.
Court: Allahabad
Decided on: Nov-30-1995
Reported in: 1996CriLJ3029
ORDERB.K. Sharma, J.1. This is a criminal appeal against the judgment and order dated 14-10-1981 passed by Sri. N. S. Gahlaut, the then Vlth Addl. District & Sessions Judge. Allahabad in Criminal Case No. 3 of 1980, State v. Ganga Prasad, whereby he convicted the accused appellant for the offence under Section 161 C.P.C. and sentenced him to undergo one year's R.I. and further convicted him for the offence under Section 5(2) of the Prevention of Corruption Act and sentenced him to undergo 11/2 years' R. I. Both these sentences were made to run concurrently.2. I have heard learned counsel for the parties and have also gone through the record. There is no substance in this appeal.3. Accused-appellant Ganga Prasad was posted as tube-well operator on a government tube-well situated in village Manethu police station Tharwai district Allahabad since 3 and 4 years prior to the date of incident i.e. 17-12-77. The fields of Raja Ram complainant, r/o of that village, are within the command of th...
Tag this Judgment!Krishna Chandra Vs. the State
Court: Allahabad
Decided on: Nov-29-1995
Reported in: 1996CriLJ1507
O.P. Pradhan, J.1. Krishna Chandra and his mother, Smt. Chandra Kala, residents of village Bargaon, Police-Station Kotwali Nagar, Gonda were placed on trial before the Special/Addl. Sessions Judge, Gonda in connection with charges under Sections 304-B, I.P.C. and 498-A, I.P.C. as also under Section 302 read with Section. 34 I.P.C, for the murder of Smt. Indra Kumari in the intervening night of 19/ 20-7-1987. The learned Addl. Sessions Judge by means of his judgment and order dated 3 l-3-1989, acquitted both of them on the charge Under Section. 304-B, I.P.C, but convicted them Under Section. 498-A, I.P.C and sentenced each of them to undergo one year's R. I., and pay a fine of Rs. 500/- and in default to undergo six months R.I. Both of them were also convicted Under Section 302 read with Section 34, I. P.C., and sentenced to undergo life imprisonment. However, the sentences were made to run concurrently. Against their conviction and sentence, Krishna Chandra and Smt. Chandra Kala prefer...
Tag this Judgment!Parsu Ram and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Nov-28-1995
Reported in: 1996CriLJ2316
Kundan Singh, J.1. This appeal has been preferred against the judgment and order dated 17-11-89, passed by Sri U.C. Saxena, the then Special Judge (D.A.A.)/IIIrd Additional Sessions Judge, Etah, in Session Trial No. 144 of 1987, whereby appellant Parshu Ram has been convicted under Sections 302, 395, 307/149 and 148, I.P.C. and sentenced to imprisonment for life, 7 years' R.I., 4 years' R.I. and one year's R.I. respectively, while Babu Ram has been convicted under Sections 302/149, 395, 307/ 149 and 147 I.P.C. and sentenced to life imprisonment, 7 years' R.I., 4 years' R.I. and six months' R.I., respectively. The other appellants have been convicted under Sections 302/149, 395, 307/149 and 148, I.P.C. and sentenced to imprisonment for life, 7 years' R.I., 4 years' R.I. and one year's R.I., respectively and all the sentences of each of the accused appellant were directed to run concurrently.2. The prosecution case as set out in the F.I.R. lodged by Kishan Lal at 5.10 a.m. on 24-7-87 at ...
Tag this Judgment!Subjeet Pal Vs. State of U.P. and Others
Court: Allahabad
Decided on: Nov-27-1995
Reported in: AIR1996All214
ORDERS.H.A. Raza, J.1. The fate of this writ petition hinges on the reply to the question as to whether the State Government by a Government Order can include the residents/ candidates of Hill Area and Uttrakhand, as socially and educationally backward class without any distinction to the caste which they belong and include them within the reserved category of 27% for purpose of admission in certain Engineering Colleges in Uttrakhand.2. Even earlier, the State Governmenthad provided reservation for the residents of hill areas in matters of employment and admission in various educational institutions, in the Hill areas but it was limmited to the extent of two or four percent. It was pointed out that as far as in the combined entrance examination for admission to Engineering Colleges are concerned, the State Government has earlier provided 4% reservation for the candidates belonging to hill areas.3. The petitioner who himself belong to backward classes applied for his admission in the Co...
Tag this Judgment!Sardar Harinder Singh Vs. Income-tax Appellate Tribunal and ors.
Court: Allahabad
Decided on: Nov-27-1995
Reported in: (1996)133CTR(All)489; [1996]219ITR257(All); [1996]87TAXMAN380(All)
M.C. Agarwal, J.1. By this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated October 25, 1994, passed by the Income-tax Appellate Tribunal, Allahabad, whereby it allowed the petitioner's appeal against the levy of penalty under Section 271(1)(a) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), and setting aside the penalty order remanded the matter back to the Assessing Officer to comply with the provisions of Section 274(2) of the Act.2. Counter and rejoinder affidavits have been exchanged and I have heard learned counsel for the petitioner, Shri Navin Sinha and Shri R.R. Agarwal, learned counsel for the respondents. 3. The matter relates to the assessment year 1982-83 for which the petitioner's return of income was due to be filed on July 31, 1982, but was actually filed on February 6, 1984. There was thus a delay of 18 months and the Assessing Officer initiated proceedings for the levy of penalty under Section 271(1)...
Tag this Judgment!Harilal Vs. the Regional Inspectress of Girls Schools and ors.
Court: Allahabad
Decided on: Nov-27-1995
Reported in: [1996(73)FLR1647]; (1996)IIILLJ780All
R.K. Mahajan J.1. By this petition, the petitioner prays for quashing the orders dated April 22, 1981; June 6, 1981 and February 26, 1983, contained in annexures, 8, 9 and 10 respectively to the writ petition. He also prays that a writ in the nature of mandamus be also issued commanding the principal and the Committee of Management of Carmel Inter College, Gorakhpur to pay the past salary to the petitioner together with all privileges and benefits.2. The petitioner was a Chowkidar in the Carmel Inter College, Gorakhpur (sic.) from June 1, 1971. The college is being run and managed by Christians. The petitioner's grievance is that he was suspended on the charge of being absent from duly and also that he was negligent in his duties as a result of which a then was committed in the store of the college. The complicity of the petitioner in the alleged theft was suspected. The management terminated the services of the petitioner on January 20, 1981 without holding enquiry and this fact came ...
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