Allahabad Court September 1997 Judgments
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Commissioner of Income-tax Vs. Lalji Agarwal
Court: Allahabad
Decided on: Sep-08-1997
Reported in: (1999)153CTR(All)500; [1998]234ITR820(All)
1. The following question has been referred for the opinion of this court by the Income-tax Appellate Tribunal for the assessment year 1976-77 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in accepting the assessee's claim for standard deduction under Section 16(i) in respect of his wife's salary income included in his total income by virtue of the provisions of Section 64(1)(ii) of the Income-tax Act, 1961 ?'2. The facts are that the wife of the assessee received salary, being a director of the company, Ashok Udyog Private Limited of which the assessee was the managing director. The income of the assessee's wife was included in the hands of the assessee under Section 64(1)(ii) of the Income-tax Act, 1961, without allowing standard deduction. The question arose whether the net income after allowing standard deduction is to be included in the income of the assessee under Section 64(1)(ii) or the gross income.3. Exactly the same controversy cam...
R.K. Dikshit Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-08-1997
Reported in: (1997)3UPLBEC1732
D.K. Seth, J.1. The writ petition was disposed of by an order dated 11-8-1997. An application for recalling the order has been filed on behalf of Dharmendra Nath Singh who has been transferred to Khariya Range.2. Mr. R.K. Jain, learned counsel for the said Dharmendra Nath Singh, respondent No. 5, contends that the petitioner being Class II Officer, the writ petition is cognizable by a Division Bench and would not have been decided by the Single Judge. He secondly contends that the order has been obtained by misleading this court on suppression of fact that the petitioner himself had been seeking to remain at Mayorpur that he did not handover the charge even on the date the order was passed.3. Mr. S. C. Budhwar, learned counsel appearing for the petitioner, on the other hand, contends that the scale of the post held by the petitioner is Class 'C' post as has been defined in Section 2 of U.P. Subordinate Service Selection Act, 1988. Referring to item No. 12 of the Group 'C' post in which...
Commissioner of Income Tax Vs. Bharat Nepal Timber Traders
Court: Allahabad
Decided on: Sep-08-1997
Reported in: (1998)149CTR(All)438
ORDERBY THE COURT:At the instance of the Revenue, the Tribunal referred the following question relating to the asst. yrs. 1976-77 and 1977-78 for the opinion of this Court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that where a firm is reconstituted two assessments should be made, one for the period prior to the reconstitution of the firm and another for the post-reconstitution period :Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the reconstituted firm being a separate and distinct assessable entity different from the firm before its reconstitution was entitled to elect its previous year in the first year of its assessment independently of what was the previous year of the old firm?'2. The facts as found in the statement of the case are that the assessee, a registered firm, consisted of eight partners. The previous year of the assessee firm was financial year. On 2nd Nov....
Lokesh Kumar, P.C.S. Vs. State of U.P. and Others
Court: Allahabad
Decided on: Sep-05-1997
Reported in: 1998(1)AWC27
S.C. Verma, J.1. The order of transfer dated 24.6.1997, transferring the petitioner from the post of General Manager, (Executive Director), Kichha Sugar-Company (A subsidiary of U. P. State Sugar Corporation, Ltd.), Udham Singh Nagar to Additional District Magistrate (Project), Kanpur, has been challenged in the present writ petition mainly on the ground of political interference and absence of any administrative exigency as also on account of mala fide actions of the respondents No. 1 to 3.2. The petitioner is a P.C.S. Officer appointed in the year 1985 and while posted as General Manager, Sugar Mill, Bilaspur, District Rampur, he was transferred on 17.1.1997 as Additional District Magistrate, Sambhal, District Moradabad. The petitioner was then transferred as Deputy Director (Administration), Mandi, Moradabad on 5.2.1997. The petitioner was again transferred and relieved of the charge on 7.2.1997 and was placed in the waiting list to await further posting. The petitioner was transfer...
Niranjan Lal and Others Vs. State of U.P. and Another
Court: Allahabad
Decided on: Sep-05-1997
Reported in: 1998(1)AWC192
S.K. Phaujdar, J.1. In this application under Section 482, Cr. P.C., the applicant has challenged an order dated 22.12.1993 passed by the IVth Judicial Magistrate, Aligarh, in Case No. 1984 of 1991, State V. Dharam Pal, under Sections 323 and 324, I.P.C. P. S. Madrak, District Aligarh. The aforesaid order was challenged in a Criminal Revision No. 69 of 1994 before the Sessions Court and the IIIrd Addl. Sessions Judge at Aligarh had dismissed the revision application by his order dated 23.9.1996.2. It appears from the order impugned that initially the case was taken up against Dharam Pal and others and certain witnesses were examined at the trial stage. In their statements, the complicity of the present applicants in the alleged offence had transpired and the prosecution made a prayer for an action under Section 319, Cr. P.C. against the present applicants. The learned trial court considered the prayer and directed issuance of summons on the present applicants by his order dated 22.12.1...
Kisan Sahkari Chini Mills Ltd., Ghosi, Mau Vs. State of U.P. and Other ...
Court: Allahabad
Decided on: Sep-05-1997
Reported in: 1998(1)AWC348; 1999(105)ELT36(All)
S. L. Saraf, J.1. The petitioner holds a licence P.O. 2 granted by the Excise Commissioner, U. P., Allahabad for manufacturing Industrial Spirit including rectified spirit and denatured spirit in their distillery at Ghosi, district Mau. The industrial alcohol produced by the petitioner distillery is supplied within the State to persons holding licence under the Excise Rules. It is also exported outside U. P, when export authorisation is granted by the Commissioner of Uttar Pradesh. The petitioner sells its product both for industrial use as also for manufacturing potable liquor. On 21st March. 1995 at about 10 p.m., the Distillery Manager was informed that rectified spirit is flowing outside of storage warehouse of the Distillery. The Distillery Manager and other officials immediately rushed to the spot but due to lock of storage of the warehouse, immediate check on flowing of spirit could not be taken. The said warehouse was locked by the Excise Inspector Incharge of Distillery and th...
Anoop Singh Vs. District Inspector of Schools, Kanpur Dehat and Others
Court: Allahabad
Decided on: Sep-05-1997
Reported in: 1998(1)AWC352; (1997)3UPLBEC1967
R.R.K. Trivedi, J.1. Heard learned counsel for the petitioner, Sri K. R. Singh, learned counsel appearing for respondent No. 3 and learned standing counsel for respondent No. 1. Learned counsel for the parties have agreed that this writ petition may be decided finally at this stage.2. Facts giving rise to this writ petition are that Sri Ram Krishna Sachan, who was serving in the Institution known as Nonapur Intermediate College, Nonapur, district Kanpur Dehat as Head Clerk, died on 8th October, 1987. Petitioner Anoop Singh filed an application claiming appointment as Head Clerk in pursuance of the Government Order dated 23rd September, 1981. Committee of Management accepted the prayer of the petitioner and appointed him as Head Clerk on 1st February, 1988 on probation for one year from the date of Joining. Petitioner joined the post w.e.f. 1st February, 1988. The Committee of Management sent papers regarding appointment to the District Inspector of Schools, Kanpur Dehat with the coveri...
Prahlad Singh Mehta Vs. Director, Prantiya Rakshak Dal and ors.
Court: Allahabad
Decided on: Sep-05-1997
Reported in: (1998)2UPLBEC1022
D.K. Seth, J.1. The petitioner assails the order contained in Annexure-12 to the writ petition, being dated 11.6.1997 and the order dated 25.1.1997 contained in Annexure-8 to the writ petition. By an order dated 15.1.1997 the petitioner was transferred from Lohaghat to Munshiyari, both in the district of Pithoragarh. The said order was suspended by order dated 28.2.1997, which is Annexure-10 to the writ petition. By the order dated 11.6.1997 the order dated 28.2.1997 has been suspended. By reason thereof the order dated 25.1.1997 has been revived.2. Shri P.S. Adhikari, learned Counsel for the petitioner assails the said order on the ground that the petitioner has been subjected to certain inquiry and, therefore, until inquiry report is obtained he cannot be transferred. Secondly he contends that the petitioner's performance is 'very good'. Therefore, also he should not be transferred. The third contention is that the transfer is a mid session transfer and on account of the said transfe...
Om Prakash and anr. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Sep-05-1997
Reported in: 1998CriLJ4691
ORDERP.K. Jain, J.1. Heard Sri Bal Krishna Narayana, learned counsel for the revisionists and learned counsel for the opposite party No. 2.2. In a criminal case accused Om Prakash and Shiv Shankar had been convicted under Section 379, IPC vide judgment and order dated 11-9-86. During the investigation of the said case truck No. USF 8051 was seized by the police and was given in the Supurdagi of one Rajendra Pal Singh Advocate with the condition to produce the truck in the Court whenever so required. On conclusion of the trial the trial Court did not pass an order directing the delivery of possession of the truck to the person entitled to its possession. Smt. Chunni Gupta opposite party No. 2 in the present revision moved an application under Section 452, Cr.P.C. for release of the truck claiming to be the person entitled to its possession. The said application was rejected by the learned Magistrate vide order dated 10-11-95. Opposite party No. 2 filed criminal revision No. 48 of 1995 b...
Chandra Prakash Khantwal Vs. State of U.P., Through Secretary, Nagar V ...
Court: Allahabad
Decided on: Sep-04-1997
Reported in: 1998(1)AWC176
S. C. Verma, J.1. The order dated 26.7.1986 and order dated 2.8.1986 issued by the respondents No. 3 and 4 respectively, by which the order of promotion of the petitioner dated 2.1.1986 on the post of Assistant Engineer has been withdrawn, are subject-matter of dispute and challenged in the present writ petition under Article 226 of the Constitution.2. The petitioner was initially appointed as C-Class Water Works Engineer by order dated 3.3.1977 issued by the General Manager, Garhwal Jalsansthan, District Dehradun. It has been alleged that the posts of Assistant Engineer were lying vacant and the opposite party No. 3 by order dated 20.12.1985 approved the petitioner's appointment for the post of Assistant Engineer and directed the Executive Engineer opposite party No. 4 to issue posting and promotion orders. The opposite party No. 4 issued the order of promotion in favour of the petitioner vide order dated 2.1.1986 and in pursuance thereof, the petitioner Joined on 3.1.1986. The promot...
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