Allahabad Court November 1997 Judgments
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Commissioner of Income Tax Vs. Chandu Lal and Sons
Court: Allahabad
Decided on: Nov-19-1997
Reported in: (1998)148CTR(All)575
ORDERBY THE COURT:At the instance of the CIT, Lucknow, the Tribunal, Delhi Bench 'E', under s. 256(2) of the IT Act, 1961 (for short 'the Act'), has referred the following question of law for the opinion of this Court.'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the IAC had after 31st March, 1976, no jurisdiction to make any penalty order under s. 271(1)(c), IT Act, in view of deletion of s. 274(2), IT Act, w.e.f. 1st April, 1976?'2. We have heard learned counsel for the parties.The dispute pertains to the asst. yr. 1973-74. Against the returned income of Rs. 25,902, the assessment was completed on an income of Rs. 72,875. The penalty proceedings under s. 271(1)(c) of the Act were also initiated and the matter in due course was referred to the concerned IAC for adjudication of the penalty proceedings. The IAC by his order dt. 23rd March, 1978, imposed a penalty of Rs. 42,500 on the view that the case was covered under the pr...
State of U.P. Vs. District Judge, Agra and Another
Court: Allahabad
Decided on: Nov-18-1997
Reported in: 1998(1)AWC375
D.C. Srivastava, J.1. In the revised list, none appears for the respondentNo. 2.2. Heard the learned standing counsel and perused the materials onrecord.3. The prayer in this writ petition is for quashing the judgment and order dated 21.9.1983. Annexure No. 4 to the writ petition passed by the respondent No. 1.4. The brief facts giving rise to this writ petition are that firm Akash Deep Pvt. Ltd. submitted a return under Section 6(1) of Urban Land (Ceiling and Regulation) Act, 1976. After necessary enquiries, notices were issued. Objections were filed on 17.3.1977 by P. N. Jasuria on behalf of the said firm. After considering the objections, the competent authority determined 3449 square metres vacant land. Notice was directed to be issued for publication in the Gazette as provided under Section 10(1) of the Act. Annexure 1 to the writ petition is the order dated 24.6.1977 of the competent authority. An other application was moved by P. N. Jasuria on 25.10.1982 raising certain objectio...
Renusagar Power Company Ltd. Vs. Commissioner of Income-tax (No. 2)
Court: Allahabad
Decided on: Nov-18-1997
Reported in: (1998)148CTR(All)258; [1999]235ITR590(All); [1998]99TAXMAN22(All)
1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, at the instance of the assessee has referred the following question of law for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the unabsorbed development rebate for earlier years cannot be given precedence over the unabsorbed depreciation in computing the business income of the assessee ?'2. The dispute pertains to the assessment year 1975-76, where the assessee claimed that unabsorbed development rebate in respect of earlier years and carried forward to the extent of Rs. 4,52,99,772 (allowed during the assessment year 1968-69) should have been first set off, before calculating and setting off of the carried forward amount of unabsorbed depreciation. The unabsorbed depreciation carried forward in terms of assessment order dated May 12, 1977, relating to the assessment y...
Renusagar Power Co. Ltd. Vs. Commissioner of Income-tax (No. 1)
Court: Allahabad
Decided on: Nov-18-1997
Reported in: [1999]235ITR549(All)
1. At the instance of the assessee, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred under Section 256(1) of the Income-tax Act, 1961, the following question of law for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the disallowance of Rs. 5,975, Rs. 9,750and Rs. 4,506 being the guest house expenses, general charges and entertainment expenses, respectively ?'2. The dispute pertains to the assessment year 1974-75. At the outset we may mention that out of the three amounts mentioned in the question, the amount of Rs. 9,750 had not been dealt with by the Tribunal in its order passed in the appeal giving rise to this reference. Accordingly, we will refrain from dealing with that amount inasmuch as that part of the question does not arise out of the order of the Tribunal.3. Now coming to the other two amounts it appears that the assessee had claimed an amount of Rs. 10,975 as guest ho...
Rajarshi Tandon Mahila Mahavidyalaya and ors. Vs. State of U.P. and or ...
Court: Allahabad
Decided on: Nov-18-1997
Reported in: (1998)1UPLBEC96
O.P. Garg, J.1. These are two writ petitions, in which common questions of law and facts are involved. Counter and rejoinder affidavits have been filed in bath the writ petitions. There are, therefore, proposed to be decided together by this common judgment.2. There is a Gauri Pathshala Sabha-a society which runs two institutions at Allahabad. They are, (i) Gauri Pathshala Intermediate College, and (ii) Rajarshi Tandon Mahila Mahavidyalaya, an associated Degree College of the University of Allahabad. Both the aforesaid colleges have separate Managing Committees. Rajarshi Tandon Mahavidhyalaya, Allahabad (hereinafter referred to as 'the College') is an associated Degree College for girls and was granted recognition by the University of Allahabad in the year 1975. It was brought on the grants-in-aid list of the Government w.e.f. 1.3.1984. The said Degree College is Governed by the provisions of U.P. State Universities Act, 1973 (hereinafter referred to as 'the Act') and the statutes made...
Sheo Poojan and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Nov-18-1997
Reported in: 1998CriLJ2864
N.S. Gupta, J.1. This criminal appeal is directed against the judgment and order of conviction dated 20-8-1980 and sentence dated 27-8-1980 passed by Sri S.C.M. Tripathi, the then VI Addl. Sessions Judge, Azamgarh convicting the accused appellants Sheo Poojan, Sheo Kumar, Om Prakash, Ramdeo and Bansh Raj under Setions 147/148/302 read with Section 149, I.P.C. and sentencing them to undergo R.I. for a period of one year under Section 147, I.P.C., three years R.I. under Section 149, I.P.C. and life imprisonment under Section 302 read with Section 149, I.P.C. each. All the sentence to rule concurrently.2. The prosecution story briefly stated was as follows:A brutal murder of one Vijay Bahadur Singh (deceased) was committed by the accused appellants who had formed an unlawful assembly with the common object of committing the said murder and who armed themselves with deadly weapons like fire arms viz. country made pistol, bomb, knife and Gandaga in the broad day light at 10.00 a.m. on 20-8-...
Ganga Singh and anr. Vs. State of U.P.
Court: Allahabad
Decided on: Nov-18-1997
Reported in: 1998CriLJ3362
ORDER1. The present appeal is directed against the order of conviction and sentence dated 16-6-80 recorded by the IInd Additional Sessions Judge, Nainital, in S.T. No. 296 of 1979, the learned trial Court found the two appellants guilty for an offence under Sections 302/34, I.P.C. and sentenced them to life imprisonment. On presentation of the appeal the appellants were released on bail by this Court by an order dated 19-6-80.2. The case was initiated when Case Crime No. 32 of 1979 under Section 302, I.P.C. was lodged through an F.I.R. dated 2-5-79. The incident alleged in the F.I.R. took place at village Kusumkhera, police station Haldwani, district Nainital, at about 7.00 p.m. The report was made same night at 12.15 and in the F.I.R. the distance of the place of the occurrence was shown as 7 kilo meters from the police station. The two appellants were named in the F.I.R. It was stated in the F.I.R. that Kanti Ballabh, the son of the complainant, had some enmity with the appellant Gan...
Kaumudi Kargha Audyogic Utpadan Sahkari Samiti Ltd. Vs. C.T.T.
Court: Allahabad
Decided on: Nov-18-1997
Reported in: 1999(108)ELT20(All)
S.L. Saraf, J. 1. It is a revision application against the order dated 18-10-1986 passed by the Trade Tax Tribunal, Aligarh whereby the Tribunal has passed an order under Section 11(8) of the U.P. Trade Tax Act (hereinafter referred to as 'the Act') in pursuance to the order of remand dated 20th October, 1995 for the assessment year 1985-86. The High Court has directed the Tribunal to give effect to the said judgment holding that the pile durries manufactured on handloom or pitloom are exempt from sales tax under Entry 18 of the notification dated 31-1-1985. There was a specific direction on the authorities to dispose of the said appeal in the light of the findings and observations recorded in the said judgment. When the matter went back to the Tribunal to give effect to the judgment of the High Court, the Tribunal instead of giving effect to the said judgment sat on the High Court's order by passing an order contrary to the judgment of the High Court. The Tribunal took the stand that ...
Ram Sewak Ram Chandra Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Nov-18-1997
Reported in: (1998)151CTR(All)294
ORDERAt the instance of the assessee, the Tribunal, Allahabad Bench, under section 256(1) of the Income Tax Act, 1961 (hereafter refered to as `the Act') has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the penalty of Rs. 15,000 under section 271(1)(c)?'2. In paragraph-6 of the Statement of the Case submitted by the Tribunal, it is stated that in pursuance of direction of this court under section 256(2) of the Act on the quantum side in the case of the assessee, it has submitted a separate statement of the case to this Court and, therefore, this reference is also being made, which involves the question about the imposition of penalty for concealment of income which is the subject-matter of other reference on the quantum side.3. At the outset, the learned counsel for the assessee stated at the bar that the reference on the quantum side has since been decid...
Renusagar Power Co. Ltd. Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Nov-18-1997
Reported in: (1998)150CTR(All)237
BY THE COURT:At the instance of the assessee, the Tribunal, Allahabad Bench, Allahabad has referred under s. 256(1) of the IT Act, 1961, the following question of law for the opinion of this Court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the disallowance of Rs. 5,975, Rs. 9,750 and Rs. 4,506 being the guest house expenses, general charges and entertainment expenses respectively? '2. The dispute pertains to the asst. yr. 1974-75. At the outset, we may mention that out of the three amounts mentioned in the q~estion the amount of Rs. 9750 had not been dealt with by the Tribunal in its order passed in the appeal giving rise to this reference. Accordingly, we will refrain ourselves from dealing with that amount inasmuch as that part of the question does not arise out of the order of the Tribunal.Now, coming to the other two amounts, it appears that the assessee had claimed an amount of Rs. 10,975 as guest house expenses and Rs. 4,5...
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