Allahabad Court April 1996 Judgments
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Sri Pal and Another Vs. U.P. Rajya Sahkari Vikas Bank and Others
Court: Allahabad
Decided on: Apr-08-1996
Reported in: AIR1997All114; (1996)3UPLBEC1766
1. A few legal questions which arise for consideration in this second appeal, in context with Section 70 of the U.P. Cooperative Societies Act. 1965, hereinafter referred to as the Act, are as to what constitutes a dispute relating to the business of a society as may be referable to the arbitration, and further as to whether an auction-purchaser of property in proceedings for realisation of dues standing against a member of the society would be a stranger to the arbitration proceedings or he would be one claiming through a member of the society. Yet another question is about notice which is required to be given under Section 117 of the Act to a cooperative society, before filing a suit in the Court of law.2. Brief facts necessary for appreciating the questions which have arisen for consideration, are that plaintiffs Shri Pal and Siyaram had taken loan of Rs. 1200/- from Rajya Sahakari Vikas Bank, Barabanki on 21-12-1965, pledging some plots of land, situate in village Shahpur, Pargana ...
TIn Manufacturing Company of India Vs. Commissioner of Income-tax and ...
Court: Allahabad
Decided on: Apr-08-1996
Reported in: (1997)139CTR(All)295; [1996]222ITR323(All)
M.C. Agarwal, J.1. By this petition under Article 226 of the Constitution of India, the petitioner challenges an order dated March 22, 1996, a copy of which is annexure '10' to the writ petition passed by the Commissioner of Income-tax, Meerut, in proceedings, purporting to be under Section 264 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), and rejecting an application moved by the petitioner for staying the reassessment proceedings for the assessment years 1984-85, 1985-86, 1986-87, 1987-88 and 1989-90, pending before the Deputy Commissioner of Income-tax, Special Range-II, Ghaziabad.2. I have heard Sri Rakesh Kumar Agarwal, learned counsel for the petitioner, and Sri Ashok Kumar, learned counsel for the respondents.3. The petitioner carries on the business of manufacture and sale of tin container and agriculture implements. Its assessments for the aforesaid assessment years were duly made under Section 143 of the Act. Subsequently, the Central excise authority co...
Commissioner of Income-tax Vs. Smt. Shashi Mahajan
Court: Allahabad
Decided on: Apr-08-1996
Reported in: [1996]222ITR455(All)
1. This is an income-tax application filed under Section 256(2) of the Income-tax Act, 1961, praying for reference of the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee, a salaried employee of the L. I. C. of India, was entitled to deduction at 40 per cent. under Section 10(14) of the Income-tax Act, 1961, on the incentive bonus received from his employer ?'2. A similar question has been called in I, T. A. No. 135 of 1994--(CIT v. S.C. Sarin, Development Officer, Agra, decided on August 14, 1995). Hence, we direct the Tribunal to draw up a statement of the case and refer the question for our opinion....
Mohd. Aquil Siddiqui Vs. U.P. State Public Service Tribunal and ors.
Court: Allahabad
Decided on: Apr-08-1996
Reported in: (1997)1UPLBEC501
R.K. Mahajan, J.1. This is a writ petition filed by the petitioner praying that a writ in the nature of certiorari be issued quashing the charge sheet, enquiry report, penalty order of the disciplinary authority, and judgment of the Tribunal dated 14-11-1993 and judgment on review application dated 14-8-1986. The petitioner has further prayed for a writ of mandamus commanding the respondent No. 2 to treat the petitioner on continuous service with all consequential benefits as his services were not terminated.2. The petitioner was at relevant time Senior Assistant in the office of Commissioner, Allahabad Division. Selection was to be made for' training for the post of Lekhpal for the year 1979-80. The petitioner was Incharge for preparing the list of the candidates for being sent to the training. To understand the case it would be relevant to refer the brief charge levelled against the petitioner.3. The petitioner was charge-sheeted for not preparing correct list between November, 1978 ...
Kamlesh Singh Vs. State of Uttar Pradesh and anr.
Court: Allahabad
Decided on: Apr-08-1996
Reported in: 1997CriLJ2705
R.K. Mahajan, J.1. Shri Kamlesh Singh moved a writ petition praying that the Hon'ble High Court may be pleased to issue a writ in the nature of certiorari quashing the first information report dated 15-12-1995 which gave rise to crime No. 621-A, under Sections 302, 34, 120-B, IPC, P.S. George Town, District Allahabad. The prayer is further made that writ of mandamus be issued directing the respondents not to arrest the petitioner in the aforesaid crime and also to pass any suitable direction or order as the Court may deem fit and proper.2. Earlier to this writ petition another writ petition was filed which was numbered as Writ Petition No. 625 of 1996 and that was not pressed. Shri G.N. Verma appearing for the petitioner made a statement that he does not want to press this writ petition. He further made a statement that the fact that writ petition No. 626 of 1996 has been withdrawn as not pressed, is not mentioned in the present writ petition.3. It is a triple murder case. We do not wa...
Bhupal Singh and ors. Vs. Special Judge (E.C. Act) and ors.
Court: Allahabad
Decided on: Apr-05-1996
Reported in: 1997CriLJ280
ORDERPalok Basu, J.1. Bhupal Singh, Guiab Singh. Bhushan Singh, Shree Pal Singh, Hanuman Singh and Phool Singh, all sons of 'Makhan Singh have filed this writ petition under Article 226 of the Constitution of India praying that the order passed by the Magistrate on 13-l-l989(Annexure-9) and order passed by the Addl. Sessions Judge in Revision on 10-5-1990 (Annexure-11) be quashed and it has been further prayed that the proceedings after the application moved by the opposite parties Nos. 3 and 4 on 18-2-1987 be quashed.2. When this writ petition was filed the following interim order was passed :-Issue Notice.Until further orders, the operation of the Magistrate's order dated 13-1-89 and 10-5-90 will not be given effect to and the statuts quo at the site will be maintained.3. It appears that opposite party Nos. 3 and 4 claimed possession of the same plots concerning which the petitioners lay their claims.4. After the aforesaid interim order of this Court it appears that the petitioners m...
Commissioner of Income-tax Vs. Dr. Prem Singh X-ray Clinic
Court: Allahabad
Decided on: Apr-04-1996
Reported in: [1996]222ITR187(All)
M. Katju, J.1. This is an income-tax reference in which the following question has been referred for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the firm stood dissolved on September 30, 1974, when one of the two partners of the firm retired and that there were two distinct and separate firms in the accounting period relevant to the assessment year 1976-77 requiring two separate assessments for the period from July 1, 1974, to September 30, 1974, and from October 1, 1974, to June 30, 1975 ?'2. We have heard Sri Rajesh Kumar Agarwal, for the Department. None has appeared for the assessee although service has been effected on him and he has sent a telegram praying for adjournment in August, 1980, which is on the record.3. The facts of the case are that there was a firm constituted by a partnership deed dated July 1, 1971, consisting of two partners, Sri Dukh Bhanjan Singh and Smt. Kham Kaur. Sri Dukh Bhanjan Singh r...
Commissioner of Income-tax Vs. Bazpur Co-operative Sugar Factory Ltd.
Court: Allahabad
Decided on: Apr-04-1996
Reported in: (1998)146CTR(All)276; [1996]222ITR90(All)
1. This is an income-tax reference under Section 256 of the Income-tax Act, 1961, in which the following three questions have been referred for our opinion :'1. Whether the credit balances in the Loss Equalisation and Capital Redemption Reserve Fund which were actually used by the assessee for the purpose of its business represented capital borrowed by the assessee for the purpose of its business within the meaning of Section 36(1)(iii) of the Act ? 2. Whether the Tribunal was right in law in allowing interest on such balances standing to the credit of the Loss Equalisation and Capital Redemption Reserve Fund as a deduction in computing the total income of the assessee ? 3. Whether the Tribunal was right in law in holding that the impugned payment of interest did not contravene the provisions of Section 57 of the U.P. Co-operative Societies Act, 1965 ?' 2. We have heard Sri Rajesh Kumar Agarwal, for the Department, and Sri U.S. Awasthi, for the assessee.3. In view of the decision of th...
Commissioner of Income-tax Vs. Pt. Ram Shanker Misra Trust
Court: Allahabad
Decided on: Apr-04-1996
Reported in: [1996]222ITR252(All)
1. This is an income-tax reference in which the following question has been referred for our opinion :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is legally correct in holding that the expenditure incurred by the trust in giving monetary help at the time of marriages of poor girls of its own community and sacred threads ceremony of boys also of its own community was an expenditure incurred on a public charitable object ?'2. We have heard Shri Shekhar Srivastava, learned standing counsel, In view of the judgments of this court in CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust. : [1990]186ITR728(All) ; CIT v. Surji Devi Kunji Lal Jaipuria Charitable Trust : [1990]186ITR745(All) and CIT v. Anand Swamp Brijendra Swarup Charitable Trust : [1991]187ITR656(All) , the question is answered in the affirmative, i.e., in favour of the assessee and against the Department....
Controller of Estate Duty Vs. Brij Kishore Gupta
Court: Allahabad
Decided on: Apr-03-1996
Reported in: [1996]222ITR300(All)
1. This is an estate duty reference in which the following question has been referred for our opinion :'Whether, on the facts and in the circumstances of the case, was the Tribunal justified in law in holding that the one-third interest of the deceased was encumbered with the maintenance charges of his wife ?'2. We have heard learned standing counsel for the Department and Sri Vikram Gulati for the accountable person.3. The deceased, Sri Chand Kishore expired on August 19, 1969, and a statement of account was filed by his brother, Sri Brij Kishore Gupta. Sri Chand Kishore was 37 years of age at the time of his death and the short question in this case is whether the maintenance expenditure of his wife was a valid deduction in his estate for the purpose of calculating estate duty. The Estate Duty Officer and the Assistant Commissioner decided against the assessee but in further appeal the Income-tax Appellate Tribunal was of the view that taking into consideration the young age of the w...
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