Allahabad Court November 1999 Judgments

Assistant Commissioner of Vs. U. P. National Manufacturers Ltd

Court: Income Tax Appellate Tribunal ITAT Allahabad

1. In this appeal against the order of ld. Commissioner of Income-tax dated 12-3-1993 for the assessment year 1992-93, the department has objected to the deletion of interest of Rs. 11,962 levied under section 201(1A) by the A.C.I.T. (TDS).2. The assessee-company was carrying on business of manufacturing and selling of Tullu water pumps, fans and machines etc. The company was paying commission on its products to the selling agents. In the assessment year 1992-93, it paid commission to the tune of Rs. 89,24,231 to the following firms : 3. M/s. Cinni Tullu Sales and Service Centre, Lahuravir, Varanasi Rs. 6,73,878.3. A new provision under section 194H of the Income-tax Act was enforced w.e.f. 1-10-1991. It required the assessees to deduct Income-tax at source from the amount of commission. This provision is reproduced below : "194H-(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying on or after the 1st day of October, 1991 (but before the 1...

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Allahabad

1. This is an appeal by the assessee against block assessment order dt.30th September, 1997, passed by the Asstt. CIT, Central Circle-2, Kanpur as a result of search operation simultaneously carried out at the business premises of the assessee-company and also at the residential premises of its directors which commenced at 8.30 AM on 3rd September, 1996, and concluded on the same date at 6.15 PM (as per the Panchnama, copy of which has been placed before us). In terms of the said order the undisclosed income was determined at Rs. 2,37,56,400 which got modified in terms of 3 separate orders dt. 25th August, 1998, 15th September, 1998, and 15th September, 1998, under s. 154, at a figure of Rs. 2,43,77,990 which resulted into a demand of Rs. 1,57,53,794 including surcharge also. The assessee had filed three separate appeals against the three subsequent orders (referred to above) also being ITA No. 1192, 1193 & 1194 (All)/1998 which have already been dismissed by us on the short groun...

Assistant Commissioner of Vs. U.P. National Manufacturers Ltd.

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2001)76ITD272(All.)

1. In this appeal against the order of Id. Commissioner of Income-tax dated 12-3-1993 for the assessment year 1992-93, the department has objected to the deletion of interest of Rs. 11,962 levied under section 201(1A) by the A.C.I.T. (TDS).2. The assessee-company was carrying on business of manufacturing and selling of Tullu water pumps, fans and machines etc. The company was paying commission on its products to the selling agents. In the assessment year 1992-93, it paid commission to the tune of Rs. 89,24,231 to the following firms : 3. M/s Cinni Tullu Sales and Service Centre, Lahuravir, Varanasi Rs. 6,73,878.3. A new provision under section 194H of the Income-tax Act was enforced w.e.f. 1-10-1991. It required the asscssees to deduct Income-tax at source from the amount of commission. This provision is reproduced below : "194H-(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying on or after the 1st day of October, 1991 (but before the 1s...

Vijai Kumar Khanna Vs. Iind Additional District Judge, Kanpur Nagar an ...

Court: Allahabad

Reported in: 2000(1)AWC546

Sudhir Narain, J.1. The petitioner seeks to quash the order dated 16.7.1999 passed by respondent No. 1 whereby he has granted injunction order restraining the petitioner from taking possession of the property in dispute which has been released in his favour. The chequered history of the case is briefly stated as under :2. The petitioner purchased house No. 118/241 (c-6), Kaushalpuri, Kanpur Nagar. One Sardar Ram Singh was alleged to be tenant of the house. He got constructed his own house No. 8/70. Krishna Nagar. Kanpur City, wherein he shifted his possession. His son Ajeet Singh continued in possession and the rent receipt was issued in his name. The petitioner gave a notice on 20.1.1981 demanding arrears of rent, he failed to comply with the notice. The petitioner filed a Suit No. 262 of 1982 on 20.3.1982. The suit was decreed ex parte. AjeetSingh filed an application to set aside the decree. His application was allowed and the said suit is still pending.3. The petitioner also filed ...

Smt. Shobha Rani Vs. Ivth Additional District Judge, Faizabad and Othe ...

Court: Allahabad

Reported in: 2000(2)AWC1174

I. M. Quddusi, J.1. The question for determination in this writ petition is that whether a person who intermeddles with the estate of the deceased even without representing the estate without law, may also be a legal representative besides the person who in law represents the estate of the deceased or the word 'legal' confined to legal heir only within the definition of legal representative given in Section 2(11) of the Code of Civil Procedure.2. I have heard learned counsel for the petitioner Sri H. S. Sahai and learned counsel for respondent No. 5 Sri S. K. Mehrotra.3. The brief facts of the case are that a regular Stiff Wo. 44 of 1974, Parmeshwar Nath v. Ram Ghulam, was filed for permanent injunction in respect of a piece of land which was claimed to be sehan of the plaintiff. The suit was decreed by the trial court against which, an appeal was filed by Ram Ghulam and others before the District Judge, Faizabad. Ram Ghulam and Munna Lal died. When Munna Lal died on 14.2.1988, then ap...

Commissioner of Income-tax Vs. Laxman Dass and Ram Murti

Court: Allahabad

Reported in: [2000]246ITR622(All)

1. Income-tax Applications Nos. 62, 82 and 72 are directed against a common order dated November 5, 1997, passed by the Income-tax Appellate Tribunal, New Delhi, in I.T.A. Nos. 2753, 2754 and 2755 of 1997 for the assessment years 1989-90 to 1991-92, while Income-tax Applications Nos. 75, 68 and 67 are directed against an order dated November 11, 1997, passed by the said Tribunal in I.T.A. Nos. 2750 to 2752 of 1997, for the same assessment years and in the subsequent order dated November 11, 1997, the Tribunal has followed its earlier order dated November 5, 1997,referred to above. The Commissioner in these applications prays that the Appellate Tribunal be directed to state a case and to refer the following' identical question for the opinion of this court :'Whether, the Tribunal was legally correct in holding that the interest accrued and paid to the assessee on additional compensation is not taxable by relying upon the order of the Supreme Court in the case reported upon CIT v. Hindus...

M.Z. Khan Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [2000]245ITR693(All)

M.C. Agarwal, J.1. These are references by the Income-tax Appellate Tribunal, Allahabad, made under Section 256(1) of the Income-tax Act, 1961.2. In Income-tax Reference No. 100 of 1982, the Tribunal has referred the following questions stated to be of law and to arise out of its order dated October 31, 1980, passed in ITA No. 1532 (Alld.) of 1975-76 for the assessment year 1964-65 :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the Income-tax Officer was justified in initiating reassessment proceedings under Section 147(a) of the Income-tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in restoring the matter to the Appellate Assistant Commissioner to decide on merits the question of includibility of the remuneration payable to the assessee for the assessment year 1964-65 as a trustee of the Sherwani Charitable Trust...

Quality Chemicals Vs. Commissioner of Trade Tax

Court: Allahabad

Reported in: [2000]118STC106(All)

P.K. Jain, J.1. These two revisions arise out of the common order dated April 21, 1999 passed by the Trade Tax Tribunal, Moradabad, allowing Second Appeals Nos. 90 of 1997 assessment year 1993-94 (Central) arid 91 of 1997 assessment year 1994-95 (Central) filed by the department.2. Facts giving rise to the present revisions are that the revisionist is a registered dealer under the Central Sales Tax Act. A certificate of registration was granted on July 27, 1991 effective from April 11, 1991. It related to wholesale and retail trades of mentha oil, de-menthalised oil and essential oil. The assessee had obtained form C from the department against which he had purchased essential oil. When fresh application for issue of form C was moved the department was of the view that the assessee has misused the earlier forms issued to it inasmuch as the registration certificate was not granted to it in respect of resale of essential oil. Penalty proceedings Under Section 10A of the Central Sales Tax...

Manoj Kumar Upadhyaya (Dr.) and ors. Vs. State of U.P. and ors.

Court: Allahabad

Reported in: (2000)3UPLBEC2589

Pradeep Kant, J.1. Despite series of Government Orders, Notifications, Ordinances and Acts, and admissions in Post Graduate Classes in the State Medical Colleges in Uttar Pradesh has been a constant source of litigation for the candidates who seek admission and find themselves discontended with the policy and standard adopted by the authorities in selecting the most talented students for pursuing higher studies in the field of Medical Sciences. The law laid down by the Apex Court, the guidelines provided by various judgments have not yet been able to put the controversy at rest and it becomes necessary after every examination of the Courts to deal with such situation and judicially scrutinise the norms and criteria laid down for the admission and if the norms and reasonable and correct, also to judge as to whether the same have been followed or not.2. Needless to mention that the higher studies in the specialised field like Medical Sciences, if is not an absolute right of most talented...

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income Tax

Court: Allahabad

Reported in: (2000)68TTJ(All)516

ORDERI.S. Verma J.M.This is an appeal by the assessee against block assessment order dated 30-9-1997, passed by the Assistant Commissioner, Central Circle-2, Kanpur as a result of search operation simultaneously carried out at the business premises of the assessee-company and also at the residential premises of its directors which commenced at 8.30 AM on 3-9-1996, and concluded on the same date at 6.15 PM (as per the Panchnama, copy of which has been placed before us). In terms of the said order the undisclosed income was determined at Rs. 2,37,56,400 which got modified in terms of 3 separate orders dated 25-8-1998, 15-9-1998, and 15-9-1998, under section 154, at a figure of Rs. 2,43,77,990 which resulted into a demand of Rs. 1,57,53,794 including surcharge also. The assessee had filed three separate appeals against the three subsequent orders (referred to above) also being ITA No. 1192, 1193 & 1194 (A11)/1998 which have already been dismissed by us on the short ground that the appeal ...