Allahabad Court March 1995 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Sunil Kumar Malhotra Vs. Commissioner of Income-tax and Another.
Court: Allahabad
Decided on: Mar-04-1995
Reported in: [1995]215ITR586(All)
By this petition under article 226 of the Constitution of India, the petitioner challenges an order dated September 25, 1991, passed by the Assessing Officer levying on the petitioner a penalty of Rs. 58,518 under section 271(1)(c) of the Income-tax Act, 1961 ('the Act') and an order dated November 12, 1993, passed by the Commissioner of Income-tax, Kanpur. Dismissing the petitioners revision petition against the first mentioned order.Counter and rejoinder affidavits have been exchanged and I have heard learned counsel on either side at length and the petition is, therefore, finally disposed of at the admission stage.The petitioner is assessed to income-tax and the impugned orders relate to the assessment year 1988-89. A search under the provisions of the Act was conducted at the business premises of the assessee and the other members of his family and during the course of that search certain loose papers were found showing receipt of certain sums of money. During the course of a searc...
Bda Limited Vs. State of Uttar Pradesh and Others
Court: Allahabad
Decided on: Mar-02-1995
Reported in: AIR1995All277
ORDERP.N. Nag, J.1. The petitioner by a writ of certiorari seeks quashing of the order dated Sept. 9, 1994 (Annexure 1) passed by respondent No. 2, whereby respondent No. 2 has reviewed his earlier order dated May 17, 1994 and permitted respondent No. 3 to manufacture and sell, inter alia, three brands, namely, Officer's Choice, Calypso Rum and 1000 Guineas.2. The relevant facts material for determination the controversy, as set up by the petitioner are that one Cruichshank and Company Ltd. (hereinafter referred to as C.L.) by a registered deed of assignment dated Feb. 26, 1991 assigned and transferred in favour of the petitioner (hereinafter referred to as B.D.A. or petitioners) three trade marks/labels in respect of Indian made Foreign Liquor (hereinafter referred to as IMPL), namely, as Officer's Choice, 1000 Guineas and Calypso Rum. Cruickshank and Company Ltd. had conceived and adopted the aforementioned three trade marks/labels. According to the petitioner by the aforesaid deed o...
Uttar Pradesh State Electricity Board, 14 Ashoke Marg, Shakti Bhawan, ...
Court: Allahabad
Decided on: Mar-02-1995
Reported in: AIR1995All392
ORDERMohapatra, J.1. Validity of fixation of grid tariff rate under S. 46 of the Electricity (Supply) Act, 1948 (hereinafter referred to as 'the Act'), refund of amount paid was claimed and demand for the dues on basis of such rate was disputed by respondent in two arbitration proceedings. Umpire having made award in favour of the respondent, appellant objected to it in court. Not being successful in its objection, this appeal has been filed under Sec. 39 of the Arbitration Act (hereinafter referred to as 'the Act').2. Respondent is a company carrying on business of supply of electricity to consumers. In the year 1957 it obtained a licence under S. 3 of the Indian Electricity Act, 1910 for supply of electricity to consumers in towns of Rae-bareli, Pratapgarh, Sultanpur, Mahraj-ganj, Salon on Jais. While so supplying, appellant was constituted and respondent entered into an agreement on 31-5-1965 with appellant for getting bulk supply of electricity from appellant so that it can supply ...
Radhey Shyam Singhal Vs. Commissioner of Income-tax and ors.
Court: Allahabad
Decided on: Mar-01-1995
Reported in: (1996)134CTR(All)514; [1996]217ITR620(All)
1. Heard Shri Arjun Singhal for the petitioner and Shri Rakesh Ranjan Agrawal for the respondents on the question of admission.2. By this petition, the petitioner seeks a writ, order or direction in the nature of certiorari quashing the contemplated prosecution proceedings under Sections 276C and 277 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1981-82, before the Commissioner of Income-tax, Meerut, and further the notice dated February 21, 1989, issued by the Assistant Director of Income-tax (Prosecution), Meerut, on behalf of the Commissioner of Income-tax, Meerut, contained in annexure '5' to the writ petition.3. It is submitted that the income-tax authorities while assessing income-tax upon the petitioner for the assessment year 1981-82 found certain irregularities to have been committed by the petitioner in order to evade tax and, therefore, the Commissioner of Income-tax proposed to prosecute the petitioner under Sections 276C and 27...
- ‹ Prev
- 1
- 2
- 3
- Next ›