Allahabad Court December 1995 Judgments
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Smt. Ram Beti Vs. the State
Court: Allahabad
Decided on: Dec-05-1995
Reported in: 1996CriLJ1512
K.C. Bhargava, J.1. This appeal arises out of the judgment and order dated 19-2-1980 passed by the Sessions Judge, Kheri convicting the accused-appellant, Srimati Ram Beti, under Section 302 of the Indian Penal Code and sentencing her to life imprisonment. The facts stated in brief are that Chhotey Lal, deceased, and his wife, the present appellant, were not having good relations. It is alleged that Chhotey Lai deceased used to beat his wife and had a suspicision that his wife was not sincere to him. Ram Gopal (P. W. 4) and Ved Prakash (P.W.3) are said to have intervened in the matter and impressed upon Chhotey Lal not to beat his wife. The occurrence took place on 10-5-1978 at about 9.30 p.m. On that day at about 9.30 p.m. a gun shot was fired. At that time Ved Prakash (P.W. 3) was lying on the roof of the shop of his nephew. When he heard the noise he came out of the shop. He along with his nephew came to the house of Chhotey Lal. Ram Gopal (P.W. 4) also reached the spot. They found ...
industrial Development Bank of India Vs. Official Liquidator of Modi C ...
Court: Allahabad
Decided on: Dec-04-1995
Reported in: [1998]91CompCas540(All)
A.K. Banerji, J.1. The abovenoted application A-13 has been filed by the Industrial Development Bank of India (hereinafter referred to as 'the applicant-bank') under Sections 446(1), 453 and 537 of the Companies Act, 1956 ('the Act' in short), inter alia, seeking the following reliefs :1. To grant leave under Section 446(1) of the Act for institution of a suit against the respondent-company in the High Court of Judicature at Bombay for realisation of amounts due to the applicant.2. To grant leave under Section 453 of the Act for appointment of court receiver, the High Court of Bombay, for the mortgaged and hypothecated properties of the respondent company.3. To grant leave under Section 537 of the Act for recovery of its dues by sale of the movable and immovable properties of the respondent-company charged in favour of the applicant as security for repayment of such dues and for enforcement of execution and distress proceedings as directed by the Bombay High Court.2. The relevant facts...
Commissioner of Income-tax Vs. H.K. Mittal
Court: Allahabad
Decided on: Dec-01-1995
Reported in: [1996]219ITR420(All); [1996]88TAXMAN208(All)
1. This is an application, under Section 256(2) of the Income-tax Act, 1961, by the Revenue requiring us to direct the Income-lax Appellate Tribunal to refer the following question Lo this court for its opinion : 'Whether, on the facts and in the circumstances of the ease, the Income-tax Appellate Tribunal was justified in allowing the relief for Rs. 67,37,712 by holding that the entire exercise of provisions of deemed dividend in the present circumstances of the case is misdirected ?' 2. While rejecting the application of the Revenue under Section 256(1), the Tribunal clearly observed that 'since the basis that the assessee is not a shareholder has not been challenged, which is the primary condition, the claim that advance received should he considered as deemed dividend in his hands in the circumstances cannot be raised'. 3. The chief ingredient of Sub-clause (e) to Clause (22) of Section 2 of the Income-lax Act is that one should be a shareholder on the dale the loan was advanced an...
Commissioner of Income-tax Vs. Khem Chand and Sons
Court: Allahabad
Decided on: Dec-01-1995
Reported in: [1996]218ITR448(All); [1996]85TAXMAN212(All)
1. Our direction to the Tribuna1 is sought by the Revenue that the Tribunal be asked to refer the following questions for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in deleting the addition of Rs. 14,76,067 being unexplained investment in getting the drafts purchased through Shri Bhagwan Das, munim of the firm, ignoring the facts that the drafts to the tune of Rs. 3.2 lakhs were found credited in the books of account of one, Krishna and Bros., Guntur, who admittedly supplied the goods to Khem Chand and Sons, the assessee in whose books the said amount remained unrecorded, while Shri Bhagwan Das could not substantiate his statement including capacity ? (2) Whether the Tribunal was correct in law in deleting the addition of Rs. 91,553 being the addition sustained by the first appellate authority as extra profit against the purchases through unaccounted drafts to the tune of Rs. 14.76 lakhs, ignoring the fact...
India Rice Mills Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-01-1995
Reported in: [1996]218ITR508(All); [1996]85TAXMAN227(All)
Om Prakash, J.1. Pursuant to a direction of the High Court under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question for the opinion of this court :'Whether the Tribunal was correct in law in invoking Section 68/69 of the Income-tax Act, 1961, and treating a sum of Rs. 1,43,000 as income from undisclosed source of the petitioner-firm when the petitioner-firm had not yet even commenced its business ?'The assessment year herein is 1978-79 for which the accounting year was from April 1, 1977, to March 31, 1978. The assessee-firm was constituted on August 12, 1977, that is, during the accounting year. The assessee-firm became operative from February 12, 1978. The assessing authority noticed that during the period from June, 1977, to February, 1978, ten partners of the firm made capital contributions of the amount aggregating to Rs. 1,43,000. Since the amount stood credited in the books of the assessee-firm, the assessee-firm was...
Commissioner of Income-tax Vs. Ashok Kumar Goel
Court: Allahabad
Decided on: Dec-01-1995
Reported in: [1996]218ITR588(All); [1996]85TAXMAN214(All)
1. This is an application by the Revenue under Section 256(2) of the Income-tax Act, 1961, requiring us to direct the Tribunal to refer the following question for the opinion of this court :'Whether the Tribunal is correct in law in holding that addition of Rs. 5,77,53,675 made on account of unexplained investment in purchase of silver for the work done allegedly on job was not justified irrespective of the fact that the assessee could not prove his claim by producing documentary evidence including primary evidence of giving correct and complete name and address of the so-called customers that silver was received from customers ?'The contention of the assessee is that he has been manufacturing silver chains on job basis and for that he is taking the making charges from the customers. Total receipt of the making charges was returned.2. The Revenue did not accept the contention of the assessee that he is engaged in doing job work. The vouchers issued by the assessee showing the Weight an...
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