Allahabad Court November 1999 Judgments
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Commissioner of Income Tax Vs. GramIn Sadhan
Court: Allahabad
Decided on: Nov-24-1999
Reported in: [2001]245ITR563(All)
This is an appeal under section 260A of the Income Tax Act, 1961, against an order dated 11-1-1998, passed by the Income Tax Appellate Tribunal, Allahabad, in I. T. A. No. 1736 (All.) of 1994, for the assessment year 1991-92 whereby it upheld an order passed by the Commissioner (Appeals) cancelling a penalty levied by the assessing officer under section 271B of the Act.We have heard Sri Shambhu Chopra, learned standing counsel for the Commissioner-appellant.2. Under section 44AB, as it stood during the assessment year under consideration, the assessee was required to get its accounts audited by an accountant before the specified date. This specified date was 31-10-1991. The assessee filed its return of income for the assessment year under consideration on 11-2-1992, and the audit report in terms of section 44AB was filed along with the return. The assessing officer treated it to be a default on the part of the assessee under section 271B and levied penalty in the sum of Rs. 1 lakh. The...
Union of India and Another Vs. Central Administrative Tribunal, Allaha ...
Court: Allahabad
Decided on: Nov-22-1999
Reported in: 2000(2)AWC1051; (2000)IILLJ629All; (2000)1UPLBEC417
M. Katju and D.R. Chaudhary,JJ. 1. This writ petition has been filed against the impugned order of the Central Administrative Tribunal dated 3.10.1997 Anncxure-4 to the petition, and against the award of the Central' Government Industrial Tribunal-cum-Labour Court. Kanpur dated 18.6.1993 Annexure-3 to the petition.2. It appears that a referencewas made by the Central Governmentto the Central Government IndustrialTribunal-cum-Labour Court. Kanpur,regarding the termination of service ofrespondent No. 2. and the Tribunalgave an award dated 18.6.1993 infavour of the workman. Against thataward of the Central GovernmentIndustrial Tribunal-cum-LabourCourt, it appears that the petitionerapproached the CentralAdministrative Tribunal and theCentral Administrative Tribunalpassed the impugned order dated3.10.1997. 3. In our opinion, the petition before the Central Administrative Tribunal was wholly misconceived. It may be mentioned that under Section 17(2) of the Industrial Disputes Act. the award...
Chandra Shekhar Damle Vs. Asstt. Registrar, Firms, Societies and Chits ...
Court: Allahabad
Decided on: Nov-22-1999
Reported in: 1999(4)AWC3590
S.K. Phaujdar, J.1. The present petition is directed against an order dated 4.2.1999 as per Annexure-8 to the writ petition. The order was recorded by respondent No. 1 concerning the list of the managing body of a society registered under the Societies Registration Act On short,the Act). The petitioner prayed for quashing the aforesaid order with a further direction for a writ of mandamus upon respondent No. 1 to make a reference of the matter under Section 25 of the Societies Registration Act. Respondent No. 2 had filed a caveat and was heard on the very first day of the presentation of the petition and he filed his counter-affidavit. The petitioner filed a rejoinder-affidavit and all concerned were heard.2. According to the petitioner, a society named as Varanasi Kala Pratishthan is a society registered under the Act and the petitioner is the secretary thereof. The society has its own bye-laws and the object of the society is to promote silk business by obtaining financial assistance...
Security Printers of India (P.) Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Nov-22-1999
Reported in: (2000)161CTR(All)195; [2000]242ITR507(All)
M.C. Agarwal, J. 1. The Income-tax Appellate Tribunal, Allahabad Bench, has referred the following questions stated to be of law and to arise out of its order dated January 2, 1981, passed in ITA No. 298 (All.) of 1980, for the assessment year 1976-77 for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in interpreting the provisions of the Companies (Temporary Restrictions on Dividends) Act, 1974 (Act 35 of 1974), particularly after the insertion of Section 5A in the said Act 2. Whether, on the facts and in the circumstances of the case, the provisions of Section 104 of the Income-tax Act, applied to the assessee-company when the Companies (Temporary Restrictions on Dividends) Act, 1974, was in force ?' 2. We have heard Sri Vikram Gulati, learned counsel for the assessee, and Sri Ashok Kumar, learned standing counsel for the Commissioner. 3. The assessee is a private limited company engaged in the business of productio...
Commissioner of Income-tax Vs. Auto Sales
Court: Allahabad
Decided on: Nov-22-1999
Reported in: [2000]246ITR494(All); [2001]115TAXMAN608(All)
M.C. Agarwal, J.1. These are two references under Section 256 of the Income-tax Act, 1961, in respect of a common assessee and relating to the assessment years 1971-72 and 1974-75.2. The reference in I. T. R. No. 237 of 1982 arises out of the order dated November 30, 1980, passed by the Income-tax Appellate Tribunal in ITA No. 1603 (All) of 1979. The following question stated to be of law and to arise out of the said order has been referred for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the sales tax of Rs. 2,00,971 credited to the special contingency account in the assessment year 1971-72 was not a trading receipt and hence not includible in the computation of the total income of the assessee for the assessment year under reference ?'3. Income-tax Reference No. 73 of 1982 arises out of the Tribunal's order dated February 12, 1981, for the assessment year 1974-75 passed in I. T. A, No. 436 (...
S.K. Gupta and Co. Vs. Income-tax Officer and anr.
Court: Allahabad
Decided on: Nov-22-1999
Reported in: (2001)165CTR(All)565; [2000]246ITR560(All)
M.C. Agarwal, J.1. By this petition under Article 226 of the Constitution of India, the petitioner challenges a notice dated March 26, 1998, issued under Section 148 of the Income-tax Act, 1961, for the assessment year 1987-88; a copy of which is annexure 5 to the writ petition.2. We have heard Sri V.B. Upadhya, senior advocate assisted by Sri A. Upadhya, advocate, learned counsel for the petitioner, and Sri Bharat Ji Agarwal, senior advocate, for the respondents.3. The proceedings relate to the assessment year 1987-88 for which a return of income was filed and an assessment was made under Section 143(1) of the Income-tax Act. Thereafter, on October 5, 1990, the Assessing Officer issued a notice under Section 148 which was received by the asses-see on October 10, 1990. In compliance with the said notice a return of income was filed on November 16, 1990. The petitioner claimed the status of a registered firm. On March 27, 1991, the assessment was completed in the status of an associatio...
Section Officer Brotherhood and anr. Vs. the State of Uttar Pradesh an ...
Court: Allahabad
Decided on: Nov-22-1999
Reported in: (2000)1UPLBEC371
S.H.A. Raza, J.1. This writ petition has been filed by the Association known as Section Officers Brotherhood, through its Secretary Shri Ram Abhilakh Mishra as well as by Shri Ram Abhilakh Misra, who is presently working as Section Officer in the High Court of Judicature at Allahabad, both in representative capacity as well as impersonal capacity. The petitioners alongwith the writ petition, have also annexed a list of its members. According to the averments made in the writ petition, petitioner No. 2, Shri Ram Abhilakh Misra has been authorised to file the writ petition on behalf of the said Association.2. By means of the present writ petition the petitioners have staked the claim for fixation of the salary of the Section Officers of Allahabad High Court in the pay scale of Rs. 3000-4500 with effect from 1-1-1986 and to give them all consequential benefits including the arrears of salary. The claim of the petitioners for the said scale is based on the ground of parity with the Court M...
Damayanti Rai (Smt.) Vs. District Panchayat Raj Officer/Prescribed Aut ...
Court: Allahabad
Decided on: Nov-22-1999
Reported in: (2000)1UPLBEC56
S.K. Phaujdar, J.1. The matter was heard on 18-11-1999 in presence of the learned Counsels for both sides. The petitioner had been the Pradhan of a Gram Panchayat elected in the year 1994-95. The Penchayat consisted of 15 elected members. She challenges a notice/order dated 2-11-1999 recorded by District Panchayat Raj Officer of Ballia and prays for a writ of certiorari to quash the same. She also prays for a writ of mandamus for a fresh notice according to Section 14 of the Panchayat Raj Act.2. In the impugned order, as were Annexure-3 to the writ petition, it is indicated that more than half of the members of the Gram Panchayat made a report to the District Panchayat Raj Officer craving that a no confidence motiton against the Pradhan be tabled and voted. The District Panchayat Raj Officer satisfied himself about the genuineness of the signatures of the members, and fixed 19-11-1999 for holding the meeting of the Panchayat for decision or no confidence motion.. The notice was sent to...
Commissioner of Income Tax Vs. Auto Sales
Court: Allahabad
Decided on: Nov-22-1999
Reported in: [2001]246ITR494(All)
M. C. Agarwal, J.These are two references under section 256 of the Income Tax Act, 1961, in respect of a common assessee and relating to the assessment years 1971-72 and 1974-75.The reference in ITR No. 237 of 1982 arises out of the order dated 30-11-1980, passed by the Income Tax Appellate Tribunal in ITA No. 1603 (All) of 1979. The following question stated to be of law and to arise out of the said order has been referred for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the sales tax of Rs. 2,00,971 credited to the special contingency account in the assessment year 1971-72 was not a trading receipt and hence not includible in the computation of the total income of the assessee for the assessment year under reference ?'Income Tax Reference No. 73 of 1982 arises out of the Tribunal's order dated 12-2-1981, for the assessment year 1974-75 passed in I. T. A. No. 436 (All) of 1980, and the followi...
Peer Gulam Vs. Iiird Additional District Judge, Etah and Others
Court: Allahabad
Decided on: Nov-19-1999
Reported in: 2000(1)AWC428
Yatindra Singh, J. 1. What is thestatus of a tenant after termination of his tenancy under Section 106 of the Transfer of Property Act (the T. P. Act)? Can such a tenant claim adversely to his landlord? Is an application under Section 21 (1) of the U. P. Urban Buildings (Regulation of Letting. Rent and Eviction) Act. 1972 (the new Act) maintainable against such a tenant? These are the questions that arise in this writ petition. Here are the facts.Facts 2. Sri Om Prakash Gupta (the contesting respondent) is the landlord of the house in question. Petitioner is the tenant of the same. The contesting respondent terminated the tenancy of the petitioner by the notice dated 8.1.1972. At that time, the United Provinces (Temporary) Control of Rent and Eviction Act. 1947 (the old Act) was applicable. He waited for another twelve years and then filed an application on 5.7.1984 under Section 21 (1) (a) of the new Act for the release of the house in question. The Prescribed Authority rejected his a...