Allahabad Court December 1999 Judgments
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Saraya Sugar Mills (P) Ltd. Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Dec-15-1999
Reported in: [2001]246ITR509(All)
At the instance of the assessee, the Income Tax Appellate Tribunal, Allahabad, has referred the following question stated to be of law and to arise out of its order dated 28-9-1981, passed in ITA No. 924 (All) of 1980 for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the interest on the amount of Rs. 2,80,000 at the same rate at which interest was paid by the assessee-company on the loans taken by it cannot be allowed as a deduction in working out the business income of the assessee-company ?'2. We have heard Sri Shambhu Chopra, learned counsel for the assessee, and Sri A. N. Mahajan, learned standing counsel for the revenue.The facts of the case are that the assessee had borrowed funds from the banks and had made interest-free advances to its directors. The finding was that the borrowed funds were diverted in making advances to the directors to the extent of Rs. 2,80,000. This finding of fac...
S.U. Builders and Another Vs. Vice-chairman, Allahabad Development Aut ...
Court: Allahabad
Decided on: Dec-14-1999
Reported in: 2000(1)AWC398
Bhagwan Din, J. 1. The petitioners by means of this writ petition under Article 226 of the Constitution seek Indulgence of this court for issuing a writ In the nature of certiorariquashing the tender proceedings, which took place pursuant to the tender notice dated 18.8.1998 published in local Newspaper 'Dainik Jagran'. Further seeking a writ of certiorari that the work order regarding High Tension, Low Tension line and Street Light of Trivenipuram Avas Yojana issued in favour of the respondent Nos. 5 and 6 may also be quashed. It is further prayed that the respondents may be commanded by a writ or order in the nature of mandamus to negotiate with the petitioners, who have offered over all lowest tender in pursuance of the tender notice dated 18.8.1998. 2. Allahabad Development Authority (hereinafter referred to as the Authority) floated the tender notice inviting the offers from the contractors who were registered with the Authority and were having certificate from the Director, Elect...
Prem Kumar Vs. State of U.P. and Others
Court: Allahabad
Decided on: Dec-14-1999
Reported in: 2000(1)AWC727
D.S. Sinha, J. 1. Heard Shri Sharad Verma. learned counsel appearing for the petitioner, ShrI Sanjay Goswami, (earned standing counsel of the State of U. P., representing the respondent Nos. 1 and 2 and Shri Pradeep KumaR Sinha, hoLding brief of Shri P. K. Mukerji, learned counsel of the contesting respondent No. 3.2. Through the impugned citation dated 26th November, 1991, a photocopy whereof is Annexure-2 to the petition, issued at the behest of the contesting respondent No. 3, a sum of Rs. 35,400 plus recovery charges is sought to be recovered from the petitioner. Feeling aggrieved by the impugned citation, the petitioner has filed this petition under Article 226 of the Constitution of India.3. The contention of the petitioner is that the recovery proceeding in pursuance whereof the impugned citation has been issued is wholly illegal being contrary to sub-clause (10) of clause 19 of the Scheme for providing Self Employment to Educated Unemployed Youth (SEEUY) whereunder the amount s...
Committee of Management, Navli Inter College, Navli Vs. Raj NaraIn Sin ...
Court: Allahabad
Decided on: Dec-14-1999
Reported in: 2000(2)AWC1150; (2000)1UPLBEC694
R. S. Dhavan, J.1. This appeal has been filed against the judgment dated 31st October, 1995 in Writ Petition No. 20689 of 1995 ; Sri Raj Narain Singh and 9 others v. Regional Deputy Director of Education, Varanasi Region, Varanasi and 4 others. The 9 petitioners were primary school teachers at an institution, known as Swawlambi Basic Primary Pathshala, Navli, Ghazipur. All the petitioners in the writ petition are permanent teachers at the school. They have been teaching at the Primary School. The Committee of Management of the School had planned to upgrade the school to the Intermediate Section. On this aspect, there is no issue.2. If it were only a matter of upgrading the school and Integrating the primary school to the Intermediate Courses, then, therewould have been no controversy. But. the management had other plans. It has been indicated by learned counsel for the appellant, aggrieved by the decision on the writ petition, that the space at the premises of the school was inadequate...
Mercury Laboratories Pvt. Ltd. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Dec-14-1999
Reported in: [2000]119STC271(All)
Pradeep Kant, J.1. This is a bunch of writ petitions filed by different firms and companies who deal in the manufacturing of medicines, viz., life saving drugs. The message of the Commissioner, Sales Tax (which is now known as 'Trade Tax') issued in the year 1992 wherein it has been clarified that exemption in sales tax would only be available to those life saving drugs which are being sold with the same very names which find mention in the notification dated March 31, 1992 and not to those drugs which are being sold in their own 'brand name', is under challenge in these writ petitions.2. The petitioners who are manufacturers of life saving drugs in their factories situate at different parts of the country and are carrying on their business within territorial jurisdiction of the State of U.P. have put their claims for exemption of sales tax placing reliance upon the notification issued by the State Government. The Notification No. S.T.-2-1217 dated March 31, 1992 has been issued by the...
Commissioner of Income-tax Vs. Kesho Ram and ors.
Court: Allahabad
Decided on: Dec-14-1999
Reported in: [2000]245ITR733(All); [2001]116TAXMAN224(All)
M.C. Agarwal, J.1. By this application under Section 256(2) of the Income-tax Act, 1961, the Commissioner of Income-tax, Meerut, prays that the Income-tax Appellate Tribunal, Delhi, be directed to draw up a statement of the case and refer the aforementioned question stated to be of law arising out of the Tribunal's order dated October 13, 1994, passed in ITA No. 1377(Delhi) of 1990 for the assessment year 1988-89 to be referred for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the decision of the Madhya Pradesh High Court reported in CIT v. Harnandrai Shrikiskan Akodia : [1966]61ITR50(KAR) is directly on the point and there was no prohibition under the provisions of the Income-tax Act to pay interest to the members of association of persons during the assessment year under consideration ?'.2. We have heard Sri A. N. Mahajan, learned counsel for the applicant, and Sri Rajesh Kumar, learned counsel...
Budhu and ors. Vs. State of U.P.
Court: Allahabad
Decided on: Dec-14-1999
Reported in: 2000CriLJ2842
1. The above named appellants have preferred this appeal against the order dated 6-9-1980 of Sri P. Chandra the then Sessions Judge, Bijnor convicting them under Section 323/34, 324/34 and 302/34 of the Indian Penal Code and sentencing each of them to 1 year rigorous imprisonment, 3years rigorous imprisonment and life imprisonment under the said counts respectively. All the sentences have been ordered to run concurrently.2. In order to know inter se relationship between the accused, the deceased and the injured witnesses, it may be stated that Ganga Ram and Ghasita were real brothers. Ganga Ram had a son Khacheru whose wife was Smt. Parmeshwari the deceased of the present case. Ghasita has three sons namely accused Budhu, accused Har Kishan and accused Natthu while accused Chhotu is the son of accused Buddhu. Khacheru, the husband of Smt. Parme-shwari died tssueless about 3 - 3 1/2 years ago from the date of incident. After his death, his widow Smt. Parmeshwari inherited his properties...
Sapa Electronics Pvt. Ltd. Vs. Union of India (Uoi)
Court: Allahabad
Decided on: Dec-14-1999
Reported in: 2000(70)ECC610; 2000(118)ELT571(All)
ORDER1. By this petition under Article 226 of the Constitution of India, the petitioner challenges an adjudication order, dated 30-6-1993 passed by the Assistant Collector, Central Excise and the first appellate order, dated the 29th October, 1993 passed by the Collector (Appeals), Central Excise. It is also prayed that a circular issued by the Central Board of Indirect Taxes, dated 15-12-1992 be quashed and the last prayer is that a judgment of the Customs, Excise & Gold (Control) Appellate Tribunal passed in case of Chetna Industries v. Collector of Central Excise be declared to be incorrect.2. We have heard Sri A.P. Mathur, learned Counsel for the petitioner and Sri Surya Prakash, learned Standing Counsel for the respondent.3. The order passed by the Collector (Appeals) is further amenable to second appeal before the Tribunal under Section 35B of the Central Excise Act, 1944. The case of the petitioner is that the Tribunal has already taken a contrary view in the case of Chetna Indu...
Commissioner of Income Tax Vs. Kesho Ram and ors.
Court: Allahabad
Decided on: Dec-14-1999
Reported in: [2001]245ITR733(All)
M. C. Agarwal, J.By this application under section 256(2) of the Income Tax Act, 1961, the Commissioner Meerut, prays that the Income Tax Appellate Tribunal, Delhi, be directed to draw up a statement of the case and refer the aforementioned question stated to be of law arising out of the Tribunal's order dated 3-10-1994, passed in ITA No. 1377(Del) of 1990 for the assessment year 1988-89 to be referred for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the decision of the Madhya Pradesh High Court reported in CIT v. Harnandrai Shrihishan Akodia : [1966]61ITR50(KAR) is directly on the point and there was no prohibition under the provisions of the Income Tax Act to pay interest to the members of association of persons during the assessment year under consideration ?'.2. We have heard Sri A. N. Mahajan, learned counsel for the applicant, and Sri Rajesh Kumar, learned counsel for the opposite party.The...
Dilip Kumar Agarwal Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-13-1999
Reported in: [2001]247ITR765(All); [2001]117TAXMAN335(All)
M. C. Agarwal, J. 1. By the Finance (No. 2) Act, 1998, the Government of India introduced a scheme for the settlement of direct and indirect lax disputes. The scheme is known as the Kar Vivad Samadhan Scheme, 1998, and applies only to tax dues that are in arrears. A person who wanted to take benefit of the scheme and to get the disputes settled in terms of the scheme was required to file a declaration after September 1, 1998, but on or before December 30, 1998. The declaration has to be made in the prescribed form and the taxpayer for the purpose of the scheme is known as the declarant. Under Section 90(1) of the Act the designated authority is required to determine the amount payable by the declarant in accordance with the provisions of the scheme within 60 days from the date of the declaration and to grant a certificate, in the prescribed form to the declarant setting forth the particulars of the tax arrear and the sum payable after such determination towards full and final settlemen...
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