Allahabad Court February 1996 Judgments
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Ashoka Insulation Vs. Commissioner of Income Tax.
Court: Allahabad
Decided on: Feb-07-1996
Reported in: (1997)137CTR(All)384
BY THE COURT :This is an application by the assessee under s. 256(2) raising the following questions for the opinion of this Court :'(i) Whether the Tribunal was justified in law and facts to confirm the addition for alleged violation of s. 269SS and treated the same as unexplained cash credit ?(ii) Whether entire order is not vitiated for non-consideration and disposal of the various aspects of the case which were raised before it and for consideration of the matters beyond the subject-matter of appeal as raised by the Departmental Representative ?(iii) Whether the assessee was entitled to the reduction of income of 80,000, if the advance of 80,000 is treated as cash credit since in view of the event the sales shown would be required to be reduced by 80,000 ?'2. The question before the Tribunal was whether cash credit entry of 80,000 appearing in the name of M/s United Plastics, Allahabad in the books of the assessee was genuine. The Tribunal concluded that upon enquiry it was discove...
Gulfam Ahmad Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Feb-06-1996
Reported in: 1996(83)ELT34(All)
ORDERM.C. Agarwal, J.1. By this petition under Article 226 of the Constitution of India the petitioner challenges the seizure of his truck by the Excise official on 10/11-2-1995 and seeks a direction in the nature of mandamus for its release and in the alternative for reduction of the amount of security demanded in the sum of Rs. 50,000/-.2. Counter and rejoinder affidavits have been exchanged.3. I have heard Sri C.K. Parekh, learned Counsel for the petitioner and Sri A.K. Singh, learned Counsel for the respondents.4. The petitioner is the owner of truck No. UP-78-B-7115 which is used for transport of the goods and is driven by a driver Ram Naresh alias Laxan engaged by the petitioner. The said truck was seized by the Custom Authorities when some bags of clove alleged to have been smuggled from Nepal and some paddy husk was in the process of being loaded in the said truck which was in the charge of the driver. The petitioner's case is that the driver had taken a consignment of potatoes...
Laxmi Ram and ors. Vs. Chairman, U.P. State Road Trans. Corpn. and ors ...
Court: Allahabad
Decided on: Feb-02-1996
Reported in: 1996ACJ1139
R. Dayal, J.1. In this appeal the appellants have claimed enhancement of compensation which was awarded by the Motor Accidents Claims Tribunal, Nainital, vide its award dated 13.4.1990 on account of a motor accident.2. A boy named Govind Ballabh, aged about 16 years, who was a student of Xth class in a Government Inter College, travelled on 12.7.1987 by a bus bearing number URN 9523 from Haldwani to Amparao bus stand. When he was alighting from the bus, the case of the claimants is, the bus driver moved the bus and as such on account of the rash and negligent act on the part of the bus driver, the boy fell down and suffered injuries and so he was taken to hospital where he died the same day. Appellant No. 1, Laxmi Ram, is the father of the deceased boy and appellant No. 2, Maya Devi, is the mother. Appellant Nos. 3 and 4, namely, Navin Chandra and Ramesh Chandra are his brothers. The bus belonged to the U.P. State Road Transport Corporation. The appellants have claimed Rs. 2,00,000/- a...
Laxmi Ram and ors. Vs. the Chairman, U.P.S.R.T.C. and ors.
Court: Allahabad
Decided on: Feb-02-1996
Reported in: 1(1996)ACC563
R. Dayal, J.1. In this appeal the appellants have claimed enhancement of compensation which was awarded by the Motor Accident Claims Tribunal, Nainital vide its award dated 13.4.1990 on account of a motor accident.2. A boy named, Govind Ballabh, aged about 16 years, who was a student of Xth Class in a Government Inter College, travelled on 12.7.1987 by a busbearing number URN 9523 from Haldwani to Amparao bus stand. When he was alighting from the bus, the case of the claimants is, the bus driver moved the bus and as such on account of the Tash and negligent act on the part of the bus driver, the boy fell down and suffered injuries and so he was taken to hospital where he died on the same day. Appellant No. 1 Laxmi Ram, is the father of the deceased boy and appellant No. 2 Smt. Maya Devi, is the mother. Appellants 3 and 4, namely, Navin Chandra and Ramesh Chandra are his brothers. The bus belonged to the U.P. State Road Transport Corporation. The appellants have claimed Rs. 2 lacs as co...