Allahabad Court October 1998 Judgments

Deputy Commissioner of Vs. U.P. Rajkiya Nirman Nigam Ltd.

Court: Income Tax Appellate Tribunal ITAT Allahabad

1. This appeal filed by the Department against the order of the learned CIT(A)-II, Lucknow, dt. 19th August, 1994, for the asst. yr. 1990-91 is directed against the cancellation of penalty of Rs. 1,00,000 imposed under s. 271B of the IT Act, 1961.2. The facts concerning this matter are that in view of the provisions of s. 44AB of the IT Act the assessee Corporation was required to get its accounts audited and to obtain the audit report before the specified date which was 31st December, 1990 for the assessment year under consideration. The assessee obtained audit report on 31st December, 1990, from its chartered accountants M/s P. Bhargava & Co.The report on Form No. 3CA alongwith Form No. 3CD was filed on 31st December, 1990. However, it was specified in the report that statutory audit of the corporation has not been conducted in pursuance of the provisions of the Companies Act, 1956, hence it has annexed unaudited copy of the P&L a/c for the year ending 31st March, 1990, alon...

Glass and Miniature Bulb Industries Vs. Commissioner of Income-tax and ...

Court: Allahabad

Reported in: [1999]235ITR306(All)

S.L. Saraf, J.1. By this writ petition, the petitioner seeks quashing of the order passed by respondent No. 1 under Section 264 of the Income-tax Act, 1961, on. December 5, 1995. The petitioner filed this revision application under Section 264 of the Income-tax Act against the refusal of the assessing authority to grant a certificate for sale of a particular property,2. The case of the petitioner was that the petitioner was entitled to sell the said property if he so chooses and he sought permission under Section 230A of the Act for sale of the said property from the assessing authority. The petitioner contended before the Assessing Officer that he had no existing liability as prescribed under Section 230A of the Income-tax Act and fulfils all the requirements and conditions of Section 230A and Rules 44A and 44B of the Income-tax Rules, as such the respondents are obliged to issue the certificate under Section 230A of the Act. According to the petitioner, the property was agreed to be ...

Deputy Commissioner of Income Tax Vs. U.P. Rajkiya Nirman Nigam Ltd.

Court: Allahabad

Reported in: (1999)65TTJ(All)744

ORDERP.N. Parashar, J.M.:This appeal filed by the department against the order of the learned Commissioner (Appeals)-II, Lucknow, dt. 19-8-1994, for the assessment year 1990-91 is directed against the cancellation of penalty of Rs. 1,00,000 imposed under section 271B of the Income Tax Act, 1961.2. The facts concerning this matter are that in view of the provisions of section 44AB of the Income Tax Act the assessee Corporation was required to get its accounts audited and to obtain the audit report before the specified date which was 31-12-1990 for the assessment year under consideration. The assessee obtained audit report on 31-12-1990, from its chartered accountants M/s P. Bhargava & Co. The report on Form No. 3CA allongwith Form No. 3CD was filed on 31-12-1990. However, it was specified in the report that statutory audit of the corporation has not been conducted in pursuance of the provisions of the Companies Act,' 1956,: hence it has annexed unaudited copy of the P&L; a/c for the yea...

Committee of Management, Kisan Adarsh Inter College and Another Vs. St ...

Court: Allahabad

Reported in: 1999(1)AWC498

O.P. Garg, J.1. By order dated 17th July. 1998. Annexure-14 to the writ petition, the Regional Joint Director of Education, 12th Region, Moradabad has approved amendment in clauses (8) and (9) in the Scheme of Administration of Kisan Adarsh Inter College, Khad Gujar, district Jyotiba Phulley Nagar whereby the term of the Committee of Maragement of the institution has been expanded and enlarged from three years to five years. This order has been challenged by means of the present writ petition under Article 226 of the Constitution of India under the following circumstances.2. There is an Intermediate college known as Kisan Adarsh Inter College, Khad Gujar, Moradabad (Now) Jyotiba Phulley Nagar which is duly recognised under the provisions of U. P. Intermediate Education Act, 1921 and to which the provisions of U. P. Act No. XXIV of 1971 applied. The said institution is managed by a Society through a Committee of Management elected by the General Body of the Society. The aforesaid instit...

Kanhaiya Lal Tripathi Vs. State of U.P. and Others

Court: Allahabad

Reported in: 1999(1)AWC232

D.K. Seth, J.1. The petitioner was initially appointed on 16.11.1989 on daily wage basis in the department of Samaj Kalyan. He worked there till 9.6.1991. The petitioner on 3.6.1991 was given appointment in the post of clerk in the Department of Samaj Kalyan on regular basis. The petitioner submitted his joining report on 10.6.1991 and he had been working in the said department. By an order dated 31.1.1992 issued by the Director, the Deputy Director was directed to discontinue the service of the petitioner on the ground that the petitioner was appointed at a point of time when there was a ban on appointment and as such, his appointment having been illegal and irregular, it was not justified to continue his service. The Deputy Director by an order dated 3.2.1992 terminated the services of the petitioner on the ground that the petitioner was appointed as junior clerk against the vacancy in the post of senior clerk, on which one Udai Singh Verma has been reinstated, due to which the petit...

Udai Shanker Tiwari Vs. District Inspector of Schools, Kanpur Nagar an ...

Court: Allahabad

Reported in: 1999(1)AWC489

S. Rafat Alam, J.1. All these four writ petitions are interlinked and as agreed to by the learned counsel for the parties were heard together and are being disposed of by a common judgment.2. Civil Misc. Writ Petition No. 19779 of 1997 has been filed by Shri Udai Shanker Tiwari, an Assistant Teacher (hereinafter referred to as petitioner-teacher) of Mahatma Gandhi Vidyalaya Inter College, Kanpur (for short the College) for quashing the order of the Committeeof Management dated 13.5.1997 putting him under suspension until further orders whereas the other three writ petitions have been filed subsequently by the Committee of Management of the aforesaid College (hereinafter referred to as the Management).3. In Civil Misc. Writ Petition No. 22857 of 1997 the prayer is to quash the order of the District Inspector of Schools. Kanpur, dated 8.5.1997 recalling his earlier order dated 26.4.1997 approving the order of suspension of Shri Udai Shanker Tiwari (petitioner-teacher).4. Civil Misc. Writ...

Krishna Kumar Sharma and Others Vs. State of U.P. and Others

Court: Allahabad

Reported in: 1998(4)AWC54

S.R. Singh, J.1. The order dated 25.5.1998 passed by the District Magistrate and the appellate order dated 28.9.98 passed by the Commissioner. Meerut Division, Meerut, are the subject-matter of impugnment here in the Instant petition under Article 226 of the Constitution of India.2. By his order dated 25.5.98 passed In exercise of powers under Section 8 of the Uttar Pradesh Promotion and Protection of Fruit Trees (Regulation of Harmful Establishments and Housing Schemes) Act, 1985 (In short the 'Act') the Collector/District Magistrate, Meerut has adjured that the brick-kiln referred to in the order, the shut down with immediate effect and removed/shifted elsewhere within 15 days. The petitioners, who are the owners of the brick-kilns preferred six separate appeals, which ended up in dismissal by a common order passed by the Commissioner, Meerut Division. Meerut dated 28.9.98.3. Identically phrased show cause notices dated 24.5.1997 were issued to the petitioners which spelt out that th...

U.P. Co-operative Bank Ltd., Lucknow Vs. Smt. Urmila Singh

Court: Allahabad

Reported in: 1998(4)AWC455

R. H. Zaidi, J.1. This is defendant's revision under Section 25 of the Provincial Small Cause Court Act. which arose out of S.C.C. Suit No. 20 of 1995 and is directed against the Judgment and decree passed by Small Cause Court, Lucknow dated 27th April, 1996.2. Plaintiff respondent filed the said suit for ejectment of the applicant from the building in question and for recovery of rent and damages pleading that she was the owner and landlady of building No. A-3 Niralanagar, Lucknow, for short building in dispute, that the provisions of U. P. Act No. 13 of 1972. for short the Act. had no application to the said building, that a notice of termination of tenancy under Section 106 of the Transfer of Property Act dated 19.6.95 was served upon the defendant-applicant terminating its tenancy which was served upon the defendant-applicant on 24.6.95, that by means of said notice the defend ant-applicant was called upon to vacate the building and to deliver possession to the plaintiff respondent...

Jai Dutt Brijwasi Vs. Director of Education and Others

Court: Allahabad

Reported in: 1998(4)AWC356

D.K. Seth, J.1. The petitioner started his career as a trained teacher in the Nagar Palika Primary School, Railway Bazar, Haldwani, on 3.1.1951. He worked there till 29.8.1960. With effect from 30.8.1960 the petitioner joined the Nagar Palika Junior High School, Rajpura, Haldwani. He continued their till 29.7.1971. In the meantime in 1970, the petitioner acquired the B. Ed. degree. With effect from 30.7.1971 he joined the Nagar Palika Inter College.. Kathgodam. He retired from service on 30.6.1988. Upon his retirement, the retirement benefits were allowed to him only for the period from 30.7.1971 till 30.6.1988 during his service in the Nagar Palika Inter College, Kathgodam, as a separate and distinct service ignoring his services between the period 3.1.51 and 29.8.1960 in the Nagar Palika Primary School, Railway Bazar, Haldwani and for the period between 30.8.1960 and 29.7.1971 in the Nagar Palika Junior High School, Rajpura, Haldwani, The Petitioner has claimed retirement benefits in...

Committee of Management, Sri Tej Bahadur Singh Intermediate College, N ...

Court: Allahabad

Reported in: 1999(1)AWC393

O.P. Garg, J.1. The order dated 9.9.1998. Annexure-24 to the writ petition, passed by Sri Basudev Yadav, respondent No. 7, Joint Director of Education. Varanasi Region. Varanasi by which City Magistrate respondent No. 5 has been appointed Authorised Controller for a period of one year under the provisions of Section 6 (3) of the U. P. High School and Intermediate Colleges (Payment of Salaries of Teachers and other Employees) Act. 1971 (hereinafter referred to as the Act, 1971) has come to be challenged by means of this writ petition.2. Counter, Supplementary counter and rejoinder-affidavits have been exchanged.3. The parties counsel agreed that this writ petition be disposed of finally on merits on the basis of the material available on record.4. Heard Sri Ashok Khare learned counsel for the petitioners and Sri A. K. Sinha who appeared on behalf of respondent No. 10, Sahi Nath Tripathi (hereinafter referred to 'as Tripathi').5. The petitioner-Committee of Management of which Devendra S...