Allahabad Court August 1995 Judgments
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Commissioner of Income-tax Vs. Kashi Prasad and Sons
Court: Allahabad
Decided on: Aug-11-1995
Reported in: (1995)128CTR(All)441; [1996]222ITR626(All)
1. The following question of law has been referred by the Tribunal for the opinion of this court :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of the Taxation Laws (Amendment) Act, 1975, the Appellate Tribunal was justified in holding that the Inspecting Assistant Commissioner had no jurisdiction to pass any order of penalty under Section 271(1) on or after April 1, 1976?'The Inspecting Assistant Commissioner of Income-tax, Varanasi Range, Varanasi, by his order dated March 28, 1978, imposed a penalty of Rs. 2,01,250 under Section 271(1)(c) of the Income-tax Act against which the assessee preferred appeal before the Tribunal and it was contended that the provision vesting upon the Inspecting Assistant Commissioner power to impose penalty has been amended, vide the Taxation Laws (Amendment) Act, 1975, with effect from April 1, 1976, and, therefore, the exercise of jurisdiction by the Inspecting Assistant Commissioner on March 28, 1978, is c...
Shriniwas Hira Lal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-08-1995
Reported in: (1996)133CTR(All)361; [1996]217ITR558(All)
1. Heard Sri V.K. Upadhya for the assessee and Sri Shekhar Srivastava for the Revenue.2. This is an application under Section 256(2) of the Income-tax Act, 1961.3. By an order dated February 22, 1994, this court directed learned counsel for the Revenue to produce the entire record in original before this court for which time was granted. Again the same order was repeated on March 24, 1994. However, no record was produced but having heard learned counsel appearing for the parties at length and perusing the orders passed by the Income-tax Officer, the Appellate Assistant Commissioner and the Tribunal we were of the opinion that no question of law arises out of the order of the Tribunal.4. This fact is not disputed that a search was made of the assessee on September 28, 1982, and October 6, 1982, and it was found that the assessee purchased goods from outstation and chungi receipts were issued by Nagar Palika in various names. Though the assessee deals in vegetable ghee, maida and sugar b...
Commissioner of Wealth-tax Vs. Laxmi Prasad (Huf)
Court: Allahabad
Decided on: Aug-08-1995
Reported in: (1996)133CTR(All)369; [1996]217ITR590(All)
1. Heard Sri Shekhar Srivastava for the Revenue and Sri Rajesh Kumar for the assessee, on the question of admission.2. This is an application under Section 27(3) of the Wealth-tax Act, 1957.3. Having heard learned counsel for the parties and perusing the application, we are of the opinion that the following question of law does arise out of the order passed by the Tribunal :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding protective assessment as substantive, whereas the decision in the case of Sri Subhash Chand for the assessment year 1988-89 is still sub judice before the Tribunal ?'4. The Tribunal is directed to draw up the statement of the case and refer the aforesaid question of law to this court....
Anwaar Ahmad Vs. Sabida and anr.
Court: Allahabad
Decided on: Aug-08-1995
Reported in: I(1996)DMC177
N.B. Asthana, J.1. Smt. Sabida filed an application under Section 125 Cr.P.C. claiming maintenance allowance for herself and her two minor daughters. During the pendency of this application one of the daughters died. The revisionist did not dispute the paternity of these daughters but alleged that he has divorced Smt. Sabida and thereafter under the provisions of Muslim Women (Protection of Rights on Divorce) Act, 1986 (for short Act) she is not entitled for maintenance that she is herself earning and is in a position to maintain herself and the two daughters that he is only a labourer earning about Rs. 600/- per month and is not in position to pay maintenance.2. The learned Judge, Family Court, Meerut upheld the contention of the revisionist that Smt. Sabida was not entitled to maintenance under the provisions of the Act. He granted maintenance allowance to the surviving daughter Km. Reshama at the rate of Rs. 300/- per month from the date of application. Aggrieved by it the revisioni...
Commissioner of Income-tax Vs. Prem Family Private (Specific) Trust
Court: Allahabad
Decided on: Aug-07-1995
Reported in: (1996)133CTR(All)504; [1996]217ITR546(All)
1. Heard Shri Ashok Kumar for the Revenue, and Shri R.P. Goel for the assessee, on the question of admission.2. This is a reference application under Section 256(2) of the Income-tax Act, 1961.3. Having heard learned counsel for the parties, this court is of the opinion that the following question of law does arise out of the order passed by the Tribunal :'Whether in view of the ratio of the decision of the SupremeCourt in the case of McDowell and Co. Ltd. v. CTO : [1985]154ITR148(SC) ,the Tribunal was correct in law in holding that the trust is genuine ignoringthe fact that the creation of the trust was nothing but a colourable deviceto avoid the proper tax incidence ?'4. The Income-tax Appellate Tribunal is directed to draw up a statement of the case and refer the above quoted question of law to this court....
Anand Prakash Gupta Vs. Chief Judicial Magistrate and ors.
Court: Allahabad
Decided on: Aug-04-1995
Reported in: I(1996)DMC211
S.C. Jain, J.1. Smt. Meena, respondent No. 4, alleging herself to be a legally wedded wife of the petitioner, filed a petition for maintenance under Section 125 Cr.P.C. in the Court of VII Addl. Chief Judicial Magistrate, Varanasi.2. The husband, Anand Prakash Gupta, raised preliminary objections regarding the jurisdiction of the Courts at Varanasi to entertain that petition. It was alleged that case under Section 125 Cr.P.C. could be initiated either at the place the wife resides or at the place where she last resided with her husband. It was alleged that at the time when that application was moved she was residing in village Saidupur, Police Station Chakia, district Varanasi. Munsif Magistrate Chakia has been empowered to deal with the cases under Section 125 Cr.P.C. of Police Station Chakia under Section 11 of the Code of Criminal Procedure.3. The learned Addl. Chief Judicial Magistrate before whom that petition was moved ordered that the Chief Judicial Magistrate may be moved for t...
Ram Bharosey Vs. State
Court: Allahabad
Decided on: Aug-04-1995
Reported in: 1996CriLJ2023
B.K. Sharma, J.1. This is an appeal against the judgment and order dated 16-1-1980, passed by Shri B.B. Sisodia, Additional Sessions Judge, Agra in S. T. No. 517 of 1979, State v. Ram Bharosey, whereby he convicted the accused-appellant for the offence under Section 307 read with Section 149 I. P. C. and for the offence under S. 147 I. P. C. and sentenced him to four years R. I. and one year's R. I. respectively. Both the sentences were ordered to run concurrently.2. The prosecution story was that S.O. Ram Singh Manral of Police Station Tejganj, Agra made his departure on 10-12-78, along with Constable Shiv Singh and three more constables from the police station; that after doing Patrasi about the dacoity of village Lakewali in Crime Case No. 424 under Section 395/497 I. P. C; when he reached village Guthla he received an information through an informer that some bad characters are about to assemble in the Har of village Gangraue near the Arolly of Ram Khelari for the purposes of commi...
Commissioner of Income-tax Vs. Bhagwati Prasad (Huf)
Court: Allahabad
Decided on: Aug-03-1995
Reported in: [1995]216ITR750(All)
1. Heard Sri Bharatji Agarwal, learned counsel appearing for the Revenue. None appears for the assessee-opposite party.2. This is an application under Section 256(2) of the Income-tax Act,1961.3. Having heard the learned counsel for the Revenue and perusing the application, in the opinion of this court, the following question of law does arise out of the order passed by the Tribunal.:'Whether, on the facts and in the circumstances of the case, the assessment was made for the first time under Section 147 and the assessment so completed can be termed as regular assessment for the purpose of Sections 215, 217 and 273 of the Income-tax Act, 1961 ?'4. Accordingly, the Income-tax Appellate Tribunal is directed to draw up a statement of the case and refer the aforesaid question of law to this court....
Ram Kumar and ors. Vs. Secretary, U.P. State Electricity Board and ors ...
Court: Allahabad
Decided on: Aug-03-1995
Reported in: (1996)ILLJ1198All
N.L. Ganguly, J. 1. The six petitioners were selected after interview as apprentices trainees by the respondent No. 1. The petitioner Nos. 1 and 2 were selected for apprentices training in Steam Turbine operators. Petitioner No. 3 was selected for Boiler Attendant Operator, Petitioner No. 4 was selected for Steam Turbine Operator, Petitioner No. 5 also was selected for Brick Mason.2. According to the provisions of the Apprentices Act, 1961, the petitioners were selected and they had submitted the agreement, as required under the Act.3. According to Section 9 of the said Act, practical and basic training of apprenticeship is to be given according to the procedure prescribed in the said Act. In short, the course of three years of apprenticeship includes three years related instructions (briefly known as R.I.) classes and in case of one year course, it includes one year R.I. classes. These R.I. classes/training is given by the Industrial Training Institute (in short I.T.I) as per provisio...
Commissioner of Income-tax Vs. Bulandshahr Country Liquor Traders
Court: Allahabad
Decided on: Aug-02-1995
Reported in: [1995]216ITR477(All)
1. Heard Sri Bharatji Agarwal for the Revenue and Sri Vikram Gulati for the assessee. This is an application under Section 256(2) of the Income-tax Act, 1961.2. Having heard learned counsel for the parties, we are of the opinion that the following questions of law do arise out of the order passed by the Tribunal :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the interest paid by the assessee association of persons to its members was a legitimate business expenditure and an allowable deduction ?(2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to set aside the revision order of the Commissioner of Income-tax, Meerut, in regard to re-examination of the claim of salary, depreciation and loss on sale of vehicle ?(3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in setting aside the order of the Commis...
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