Allahabad Court January 2001 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Union of India (Uoi) Vs. Sir Shadi Lal Enterprises Ltd. and ors.
Court: Allahabad
Decided on: Jan-25-2001
Reported in: 2001ACJ1037
B.K. Rathi, J. 1. This is a revision under Section 115, Civil Procedure Code against the order dated 8.4.96 passed in Suit No. 188 of 1992 by Civil Judge, Senior Division, Muzaffarnagar.2. The facts giving rise to the revision are as follows:The opposite party No. 1 filed a suit for recovery of money against the applicant and opposite party Nos. 2 and 3. The suit was contested by all the defendants. One of the pleas raised by the applicant before the trial court was that the court has no jurisdiction to try the suit in view of Section 15 of the Railway Claims Tribunal Act, 1987. On this plea, issue No. 5 was framed by the learned trial court and after hearing the parties, it decided the issue against the defendant revisionist and has held that it has the jurisdiction to try the suit. Aggrieved by that, the present revision has been preferred.3. I have heard Mr. Govind Saran, the learned counsel for the revisionist, Mr. B. Dayal, learned counsel for the respondent No. 1 and Mr. P.K. Jai...
Commissioner of Income-tax Vs. Willard India Ltd.
Court: Allahabad
Decided on: Jan-23-2001
Reported in: [2001]249ITR779(All)
1. This is an application under Section 256(2) of the Income-tax Act, 1961, filed on behalf of the Department to direct the Income-tax Appellate Tribunal to draw up a statement of case and refer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, there was any material before the learned Income-tax Appellate Tribunal in law to delete the addition of Rs. 97,824 towards entertainment expenditure under Section 37(2A) of the Income-tax Act ? (2) Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was legally correct in deleting the additions of Rs. 1,39,658 made by the Assessing Officer under Section 40A(5) of the Income-tax Act and holding that the disallowance should be worked out in view of Rule 3C(ii) of the Income-tax Rules, 1962 ? (3) Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was legally correct in deleting the addition of Rs. 3,67...
Jai Prakash Singh Tomar Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-23-2001
Reported in: 2001CriLJ3896
U.S. Tripathi, J.1. This petition Under Article 226 of the Constitution of India has been filed for issuance of writ, order or direction in the nature of certiorari quashing the recall order dated 2-11 -2000 passed by respondent No.2 issuance of writ, order or direction in the nature of mandamus directing the respondents' Authority to maintain order dated 20-9-2000 passed by respondent No. 2 and issuance of writ, order or direction in the nature of mandamus directing the respondents' Authority to conduct the investigation of case crime No. 603 of 2000 under Sections 147, 148, 149, 452, 307 and 302, I.P.C. P.S. Baraut. District Baghpat through independent agency other than local police.2. One Smt. Sukhbiri, widow of Attar Singh, was murdered on 30-7-2000 at 8. 15 a.m. Rajendra Singh, husband of niece of the deceased lodged report of the said occurrence on same day at P.S. Baraut, District Bhagpat, against the petitioner and other, on the basis of which a case at Crime No. 603 of 2000, u...
Kant Krishan Sharma Vs. U.P. Public Services Tribunal-ii, Lucknow and ...
Court: Allahabad
Decided on: Jan-22-2001
Reported in: 2001LabIC3933; (2001)2UPLBEC1443
A. K. Yog, J. 1. All the above petitions arise out of same set of facts and events, and. therefore, decided together. 1. Civil Misc. Writ Petition No. 1757 of 1986(Referred to as Leading Writ Petitionl2. Kant Krishna Sharma, petitioner was employed as 'teacher' in Mahatma Gandhi Palika Inter College, Ujhani (District Budaun) a recognised institution run and managed by Nagar Palika, Ujhani, Budaun. Admittedly, the provisions of Uttar Pradesh High School and Intermediate College (Payment ofSalary of Teachers and Other Employees) Act, 1971. U. P. Act No. 24 of 1971. are applicable to the said College. The petitioner was appointed as Hindi-cum-Sanskrit Lecturer in the said College on July 2. 1973 on one year probation, which he successfully completed and was confirmed on July 9, 1974. 3. It may be stated that earlier the petitioner's services were sought to be determined by passing termination order and his salary was withheld/stopped by raising dispute, whether the post was sanctioned/app...
Commissioner of Income-tax and anr. Vs. Suresh Kumar Agarwal
Court: Allahabad
Decided on: Jan-22-2001
Reported in: [2001]249ITR113(All); [2001]117TAXMAN2(All)
1. The appellants have filed the appeal on the following question of law :'Whether, on the facts and circumstances of the case, the Tribunal is right in holding that the case of the assessee falls in the second proviso to section 40A(3) and rightly deleted the disallowance of Rs. 14,58,691 ?'2. The Supreme Court, considering the second proviso to section 40A(3) of the Income-tax Act, 1961, observed as under (see Attar Singh Gurmukh Singh v. ITO : [1991]191ITR667(SC) :'The payment by crossed cheque or crossed bank draft is insisted on to enable the assessing authority to ascertain whether the payment was genuine or whether it was out of the income from undisclosed sources. The terms of Section 40A(3) are not absolute. Consideration of business expediency and other relevant factors are not excluded. Genuine and bona fide transactions are not taken out of the sweep of the section. It is open to the assessee to furnish to the satisfaction of the Assessing Officer the circumstances under wh...
Commissioner of Income-tax Vs. Usha Tripathi
Court: Allahabad
Decided on: Jan-22-2001
Reported in: [2001]249ITR4(All); [2001]116TAXMAN838(All)
1. The assessee, an individual, runs a partnership concern in the name and style of Ved Pathology. It derives income from conducting pathological tests for diagnosis. Search operations under section 132 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), were carried on at the business and residential premises of the assessee on July 2, 1996. In the course of the search operations, cash of Rs. 9,24,750 and certain documents were seized.2. The assessee was given a notice under section 158BC of the Act. She filed a return of income for block assessment for the block period from April 1, 1986, to July 2, 1996. In the return of income the assessee showed a total undisclosed income of Rs. 10,97,652 for the block period from April 1, 1986, to July 2, 1996. The Assessing Officer determined the total undisclosed income of the assessee for the block period ending July 2, 1996, at Rs. 35,43,720. The assessee challenged this addition in the first appeal before the Income-tax Appel...
Commissioner of Income Tax and anr. Vs. Suresh Kumar Agarwal
Court: Allahabad
Decided on: Jan-22-2001
Reported in: (2001)166CTR(All)76
ORDERBy the court The appellants have filed the appeal on the following question of law:'Whether on the facts and circumstances of the case, the Tribunal is right in holding that the case of the assessee falls in the second proviso to section 40A(3) and rightly deleted the disallowance of Rs. 14,58,691 ?'2. The Honble Supreme Court (Attar Singh Gurmukh Singh, etc. v. Income Tax Officer (1991) 97 CTR (SC) 251 : TC ISR.444-Ed.) considering the second proviso to section 40A(3) of the Income Tax Act, 1961, observed as under :'The payment by crossed cheque or crossed bank draft is insisted on to enable the assessing authority to ascertain whether the payment was genuine or whether it was out of the income from undisclosed sources. The terms of section 40A(3) are not absolute. Considerations of business expediency and other relevant factors are not excluded. Genuine and bona fide transactions are not taken out of the sweep of the section. It is open to the assessee to furnish to the satisfac...
Cit Vs. Smt. Usha Tripathi
Court: Allahabad
Decided on: Jan-22-2001
Reported in: (2001)166CTR(All)77
ORDERBy the CourtThe assessee, an individual, runs a proprietorship concern in the name and style of M/s Ved Pathology. It derives income from conducting pathological tests for diagnosis. Search operations under section 132 of the Income Tax Act, 1961 (hereinafter referred to as the Act) were carried on at the business and residential premises of the assessee on 2-7-1996. In the course of the search operations, cash of Rs. 9,24,750 and certain documents were seized.The assessee was given a notice under section 158BC of the Act. He filed return of income for block assessment for the block period from 1-4-1986, to 2-7-1996. On return of income the assessee showed total undisclosed income of Rs. 10,97,652 for the block period from 1-4-1986 to 2-7-1996. The assessing officer determined the total undisclosed income of assessee for the block period ending 2-7-1996 at Rs. 35,43,720. The assessee challenged this addition in the first appeal before the Tribunal. The Tribunal allowed the assesse...
Cit Vs. Electra (India) Ltd
Court: Allahabad
Decided on: Jan-21-2001
Reported in: [2002]120TAXMAN791(All)
ORDERThis is an application under section 256(2) of the Income Tax Act, 1961 by the Commissioner praying that the Tribunal, Delhi Bench 'C', be directed to state a case and refer the following questions stated to be of law and to arise out of the Tribunal's order dated 24-6-1996 in cross appeals being IT Appeal Nos. 2885 and 3157 (Delhi) of 1991 for the assessment year 1984-85 for the opinion of this court :'1. Whether the Tribunal was correct in law in holding that the account books of the assessee could not be rejected even if the assessee had not maintained any records for showing consumption of various raw materials and the consumption shown by the assessee was found to be highly excessive following the orders of the court on the reference applications filed by the department under section 256(2) of the Income Tax Act, 1961 for the assessment years 1975-76, 1976-77, 1977-78 and 1979-80 which have not become final ?2. Whether the Tribunal was legally correct in deleting the addition...
Devki Nandan Sharma (Dr.) Vs. Director of Education (Higher Education) ...
Court: Allahabad
Decided on: Jan-19-2001
Reported in: (2001)1UPLBEC690
S.R. Singh, J.1. These petitions are inter connected in the sense that the orders sought to be quashed in Writ Petition No. 43156 of 2000 is the basis of claim in the other one. Dr. Shiv Shanker Singh, the petitioner in Writ Petition No. 43148 of 2000 seeks issuance of mandamus commanding the third respondent namely the Committee of Management, Mahatma Gandhi Memorial College, Sambhal. District Moradabad to issue appointment letter in his favour on the basis of the order dated 16.8.2000 issued by the Director of Education (Higher Education), U.P., Allahabad. The said order as well as an earlier order dated 13.8.1998 issued in favour of Dr. Shiv Shankar Singh are sought to be quashed in Writ Petition 43156 of 2000 filed by Dr. Devki Nandan Shartna who is working as officiating Principal of Mahatma Gandhi Memorial Post Graduate College, Sambhal Moradabad (in short the College). It was agreed by the learned Counsel appearing for the parties that the averments made by the petitioner in one...
- ‹ Prev
- 1
- 3
- 4
- 5
- 6
- 7
- Next ›
- Last »