Allahabad Court July 1996 Judgments
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Auto Sales Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-22-1996
Reported in: (1997)137CTR(All)315; [1997]227ITR790(All); [1997]93TAXMAN290(All)
1. In the present proceeding at the instance of the assessee, the only question sought to be referred is as follows ;' Whether, on the facts and in the circumstances of the case, the Tribunal was lawful to hold that transactions by book entries are not genuine transactions and, therefore, interest payment on debits as a result of such transactions are not allowable as deduction expenditure, specially in the absence of any such observation or finding by the Income-tax Officer to this effect ?'The brief facts of the case are as follows :The assessee is assessed in the status of a registered firm. The assessment year is 1972-73 and the relevant previous year ended on December 31, 1971.The assessee-firm consists of seven partners, viz., Shri Chandra Mohan Gupta, Man Mohan, Brij Mohan Gupta, Jag Mohan Gupta, Anil Gupta, Pankaj Gupta and Sushil Gupta, being sons of one Shri Devi Chand, On January 1, 1971, Shri Devi Chand made a gift of Rs. 25,000 in favour of the Hindu undivided family of Sh...
Commissioner of Income-tax Vs. Gorakhpur Shamiana House
Court: Allahabad
Decided on: Jul-22-1996
Reported in: (1997)143CTR(All)426; [1997]225ITR721(All)
1. In the instant reference made under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing that there should be two separate assessments for the period April 1, 1974, to October 22, 1974, and the other for the period October 23, 1974, to March 31, 1975, and not one for the entire period from April 1, 1974, to March 31, 1975 ?'2. The facts of the case, in brief, are as under :Gorakhpur Shamiana House consisting of the respondent is a firm. In its accounting year for the assessment year 1975-76 ended on March 31, 1975, at the commencement of the accounting period the following persons were shown as members : (1) Smt. Shani Rai, (2) S. P. Madan, (3) S. K. Madan, and (4) R. K. Madan. 3. On October 22, 1974, Smt. Shani Rai, respondent No. 1 expired. On her death, the surviving three partners continued the partnership firm and they drew up a new par...
Jagdish Chandra Shastri Vs. Prescribed Authority and anr.
Court: Allahabad
Decided on: Jul-22-1996
Reported in: (1997)1UPLBEC242
D.K. Seth, J.1. By means of this writ petition the order dated 29-3-1993 passed by the Prescribed Authority under Section 25 of the Societies Registration Act, as applicable in U.P., has been challenged. The Prescribed authority while deciding the dispute under Section 25 of Societies Registration Act, 1860 (hereinafter referred to as the Act) purported to proceed for ascertaining the claim by rival parties and directed to produce the members supporting each other. It was observed that Sri Virendra Kumar Sisodia, had produced 16 members on 7-11-1992 four members on 22-1-1993 and three members on 15-2-1993, in respect of proceedings dated 6-1-1991, whereas Sri Jagdish Chandra Shastri (petitioner), has produced total nine members on 22-1-1993. The Prescribed Authority had come to a finding that there were '36' members in the Society.2. Mr. Ashok Bhushan, learned counsel for the petitioner, contends that while deciding a dispute under Section 25 of the Act, the Prescribed Authority, is bo...
Santosh Hilori Vs. Jai Prakash Hilori
Court: Allahabad
Decided on: Jul-20-1996
Reported in: I(1997)DMC3
S.K. Phaujdar, J.1. This is an application for transfer of a matrimonial matter in Case No. 418 of 1991 (Jai Prakash Hilori v. Smt. Santosh Hilori, from the Family Court at Meerut to the Court of Civil Judge at Muzaffanagar. The grounds for the proposed transfer are that the Family Court has failed to observe the statutory directions concerning an endeavour to settle the matter amicably and it was under the influence of the opposite party who happens to be an Income Tax Commissioner. The applicant apprehended that she could not get fair trial at Meerut in the Family Court. It was further contended that the applicant had filed a maintenance case against the respondent-husband under Section 125, Cr.P.C. at Muzaffamagar and the case is pending and it was desirable that the two matters be heard together. It appears from the application that the matrimonial suit between the parties was originally filed at Kanpur. The applicant moved for transfer under Section 24, C.P.C. and the High Court h...
Ram Naresh Singh (In Jail) Vs. State of Uttar Pradesh
Court: Allahabad
Decided on: Jul-20-1996
Reported in: 1997CriLJ2255
N.S. Gupta, J.1. Accused Ram Naresh Singh, who was convicted by judgment and order dated 21 -9-1991 by Sri C.P. Misra, Special Judge, Dacoity Affected Area, Kanpur Dehat under Sections 302 and 394, I.P.C. and was sentenced to undergo imprisonment for life under the first count and ten years' R.I. under the second count has come up in appeal.2. The prosecution sotry briefly stated is as under:Accused appellant Ram Naresh Singh was employed in Police Force at Banda. He was resident of village Rajapur P.S. Ghatampur District Kanpur Dehat. Deceased Shatrughan Singh was also resident of the same village. On 21-12-1989, the accused appellant had come to his village. Me had taken the deceased with him to his house. Deceased Shatrughan Singh was a well to do man having 20-22 Bighas of land and was also carrying on the business of money lending. He was licensed holder of gun. When the deceased had gone with the accused, he was having his gun with him. He was also having some money with him. The...
Smt. J.K. Kalra Vs. Regional Inspectress of Girls Schools, Meerut and ... Overruled
Court: Allahabad
Decided on: Jul-19-1996
Reported in: AIR1997All44; (1996)3UPLBEC1691
ORDERU.P. Singh, J. (Majority view)1. Thequestion as framed for decision by the Full Bench is as follows:'Whether Section 16-G(3)(a) of U. P. Intermediate Education Act, 1921, is applicable to a recognised and Government aided minority institution which provides for taking of the prior approval of the District Inspector of Schools in writing before discharging, removing or dismissing from service or reducing in rank or subjecting to any diminution in emoluments or terminating the service of a teacher of a recognised institution under the Act?'2. The necessary facts leading to making the reference to the Full Bench may be stated briefly. Sri Guru Nanak Deo Girls Inter College, Saharanpur is a minority institution. It is aided by the State Government. Smt. J. K. Kalra, the petitioner, was appointed as a teacher by the Committee of Management of Sri Guru Nanak Deo Inter College, Saharanpur on 8th July, 1954 and confirmed on the said post on 8th July, 1955. She was promoted as Principal of...
Commissioner of Income-tax Vs. Ashwani Kumar Liladhar
Court: Allahabad
Decided on: Jul-19-1996
Reported in: (1997)143CTR(All)449; [1997]225ITR576(All)
1. Heard Sri A. N. Mahajan, for the assessee, and Sri S. Srivastava, for the Revenue.2. For the opinion of this court the following questions of law have been referred :' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the loss of Rs. 1,72,279 was a loss by embezzlement by an employee and as such was a business loss 2. Whether, on the facts and in the circumstances of the. case, the Appellate Tribunal was justified in holding that the loss of Rs. 1,72,279 was completely irrecoverable during the previous year relevant to the assessment year 1968-69 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the loss of Rs. 1,72,279 was a business loss allowable in the assessment year 1968-69 ?' 3. The assessee is a registered firm and the reference relates to the assessment year 1968-69. Amongst the claims made by the assessee before the Income-tax Officer in the...
Sant Kumar Dubey Vs. Presiding Officer, Industrial Tribunal Iv and ors ...
Court: Allahabad
Decided on: Jul-16-1996
Reported in: (1998)IIILLJ355All; (1997)1UPLBEC424
ORDERD.K. Seth, J. 1. Mr. Neeraj Upadhyaya, learned counsel for the petitioner raised a very short but interesting question, namely, whether the Public Works Department (P.W. D.) in its department relating to construction of road is an industry within the meaning of the Industrial Disputes Act,. 1947, and thereby whether the petitioner is a workman entitled to settle the dispute with his employer through the machinery provided under the Industrial Disputes Act.2. The facts leading to the case are that the petitioner was a temporary employee for a short period but had completed 140 days of work within a period of 12 months and that his services were terminated without complying with Section 25F of the Industrial Disputes Act. The Labour Court refused to entertain the dispute on the ground that P.W.D. under which the petitioner was employed was not an industry within the meaning of the ratio decided in the case of Bangalore Water Supply and Sewerage Board v. R. Rajappa, (1978-I-LLJ-349) ...
Suman Lata Vs. Brijesh Mani Tripathi and anr.
Court: Allahabad
Decided on: Jul-16-1996
Reported in: II(1997)DMC548; I(1998)DMC53
S.K. Phaujdar, J.1. This is an application under Section 24, CPC at the instance of the wife-respondent in a Matrimonial Suit No. 143 of 1991 between Brijesh Mani Tripathi and Smt. Suman Lata, and the prayer made herein is that the above suit should be transferred from Gorakhpur to any other District.2. The concerned suit was filed as far back as on 24.10.1991. Smt. Suman Lata, respondent in the suit, appeared on 17.4.1992, after publication of the notice in a Gazette although her father Ram Chandra Shukla appeared on 20.1.1992. It is denied that she had been living under the care of the father at the relevant time. She filed her written statement on 19.1.1993 and a date was fixed for reconciliation. The attempt of reconciliation failed on 10.2.1993 and issues were framed. The plaintiffs witness No. 1 was examined on 29.4.1993 in part. On the next date, the matter was adjourned on the prayer of the respondent. It was once again adjourned on the next date, on the further next date, the ...
Jawahar Lal (In Jail) Vs. State of U.P.
Court: Allahabad
Decided on: Jul-16-1996
Reported in: 1997CriLJ1662
N.S. Gupta, J.1. The accused appellant Jawahar Lal who was convicted under Section 307, I. P. C. by Sri D. S. Ram, VI Additional Sessions Judge, Mainpuri, vide his judgment and order dated 21-9-1984 and was sentenced to undergo R. I. for a period of 4 years and to pay a fine of Rs. 4,000/- and in default of the payment of the same to further undergo R. I. for two years has become up in appeal before this Court. 2. The prosecution story briefly stated is as follows:- The complainant Rameshwar Dayal is the father of the injured Sanjay alias Pappu. The accused appellant, the complainant and the injured were all resident of City Mainpuri, P. S. Kotwali. The prosecution claimed that on 12-11-80 at about 7.30 p.m. in Mohalla Lohai, P.S. Kotwali, district Mainpuri, the accused appellant Jawahar Lal alongwith his five other associates viz. Hira Lal, Kanhaiya Lal, Ramesh Chand, Mahesh Chand and Vinod had formed an unlawful assembly and in prosecution of the common object of the said unlawful as...
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