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Allahabad Court December 2003 Judgments

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Dec 18 2003

Smt. Neera JaIn Vs. Cit

Court: Allahabad

Decided on: Dec-18-2003

Reported in: [2005]142TAXMAN494(All)

Heard Sri Rakesh Ranjan Agrawal, learned counsel for the appellant and Sri A.N. Mahajan for the department.2. This is an appeal under section 260A of the Income Tax Act.3. In the impugned judgment of the Income Tax Tribunal dated 30-7-2003 it has been stated in para 5 of the order that the assessees husband Subhash Chand Jain in his declaration under KVSS for assessment year 1990-91 had accepted the fact that the dalali income belonged to him and there was no change in the facts of the case for assessment year 1992-93 which relates to the present appeal. It is well-settled that under section 260A this court can only interfere when there is a substantial question of law, and it cannot interfere with findings of fact. Whether the income was of the assessee or of her husband is a pure question of fact. Even if there is some evidence in support of a finding of the fact this court cannot interfere and it cannot go into the adequacy of the evidence. It is only if there is no evidence at all ...


Dec 17 2003

indar Chandra Gupta Vs. State Bank of India and ors.

Court: Allahabad

Decided on: Dec-17-2003

Reported in: [2004(101)FLR333]; (2004)IILLJ966All; (2004)1UPLBEC764

ORDERM. Katju and Umeshwar Pandey, JJ.1. Heard learned counsel for the parties.2. This writ petition has been filed for quashing the impugned order dated 1.2.1993 passed by the Chief General Manager, State Bank of India (Annexure-9 to the writ petition), by which the petitioner has been removed from service, and the appellate order dated 14.9.1993 (Annexure-13 to the writ petition) by which the petitioner's appeal against the removal order, has been rejected.3. The petitioner was Cash Officer in the service of the State Bank of India. He was charge-sheeted vide charge-sheet dated 24.4.1991 (Annexure-3 to the writ petition) to which he submitted reply on 5.64-991. A perusal of the charge sheet shows very serious charges of financial irregularities against the petitioner. The petitioner was also charged for doing unauthorised acts. An inquiry was held in which he was given opportunity of hearing, and after the inquiry, the inquiry officer submitted an inquiry report which was sent to the...


Dec 17 2003

Hasan Abbas Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Dec-17-2003

Reported in: (2004)2UPLBEC1890

R.B. Misra, J.1. Heard Sri S.F.A. Naqvi learned Counsel for the petitioner. Sri Neeraj Tripathi said to be the Counsel for the Secretary, Basic Shiksha Parishad, Allahabad is not present, counter and rejoinder affidavits have been filed, therefore, assistance has been taken from Sri S.S. Sharma learned Standing Counsel for the State Government.2. In this petition, prayer has been made for issuance of writ of certiorari quashing the order dated 3.7.2000 passed by the Respondent No. 3 Basic Shiksha Adhikari, Sant Ravi Das Nagar. The claim of the petitioner is for getting employment on the compassionate ground in view of U.P. Recruitment of Dependants of Government servants Dying-in-Harness Rules, 1974 in short called 'Rules, 1974' hereinafter as amended Fifth Amendment Rules, 1999 as well as Sixth Amendment Rules, 2001.3. According to the petitioner the father and mother of the petitioner had already died in between 80-90 and only elder sister Km. Darakshan Bano was appointed Assistant T...


Dec 16 2003

Mrs. Chitra Dar Vs. Allahabad University and ors.

Court: Allahabad

Decided on: Dec-16-2003

Reported in: 2004(1)AWC685; (2004)1UPLBEC709

M. Katju and Umeshwar Pandey,JJ.1. Heard Sri Ajit Kumar, learned counsel for the petitioner, Sri Neeraj Tripathi, for the Chancellor and Sri P. S. Baghel for the Allahabad University, Allahabad.2. The petitioner is a Reader in Physics in Allahabad University, Allahabad and she has prayed for a mandamus directing the University to promote her to the post of Professor in Physics from 1.7.2000. The petitioner has also prayed for a writ of certiorari to quash the impugned order of the Chancellor dated 21.5.2003 (vide Annexure-1 to the writ petition).3. The petitioner was initially appointed as lecturer in Physics in Allahabad University in 1982 and was later selected and appointed as Reader in 1990. It is alleged in para 5 of the petition that the petitioner became eligible for personal promotion as Professor on and after 30.6.2000 after completion of 10 years excellent service as Reader in view of Statute 11.12B of the First Statutes of the University.4. It appears that the petitioner app...


Dec 16 2003

Smt. Tripti Banerjee and anr. Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Dec-16-2003

Reported in: 2004(1)AWC715; (2004)1UPLBEC618

ORDERM. Katju and Umeshwar Pandey, JJ.1. Heard Sri Ashok Khare, learned counsel for the petitioner and the learned standing counsel.2. The petitioner No. 1 was appointed as lecturer in Music and the petitioner No. 2 was appointed as lecturer in Economics on ad hoc basis in Rajarshi Tandon Mahila Mahavidyalaya, Allahabad on 7.10.1985 under Section 16 of the U. P. Higher Education Service Commission Act, 1980. Thereafter they were regularised on 17.6.1992 and 20.6.1992 under Section 33C of the Act.3. The petitioners were not being paid salary from Government grant and hence the petitioners filed a writ petition being Writ Petition No. 1354 of 1993, which was disposed of by judgment dated 18.11.1996 vide Annexure-14 to the writ petition. In this judgment a finding has been recorded that the petitioners were given substantive appointment. The Director of Higher Education was directed to pass formal orders pertaining to creation of posts for the petitioners considering all the facts and cir...


Dec 16 2003

J.N. Chaturvedi, Advocate, High Court Vs. Registrar, Firms, Societies ...

Court: Allahabad

Decided on: Dec-16-2003

Reported in: 2004(1)AWC817; (2004)2UPLBEC1788

S.U. Khan, J.1. Through this writ petition election and management dispute of executive body of a society known by the name of Prayag Sangeet Samiti, Allahabad is sought to be resolved.2. Prayag Sangeet Samiti, Allahabad (hereinafter referred to as the Samiti) is a registered society which has been formed for, and is, Imparting courses in Indian Classical Music, awarding diploma with degrees for the same, which are recognised by various institutions and Universities including U.G.C. It has been alleged in the writ petition that it has about 1200 centers in India and examination centers in England, U.S.A. and Nepal.3. Samiti was transformed into a formal society through registration under Societies Registration Act in the year 1972. Annexure-1 to the writ petition is memorandum of association and rules and regulations of Samiti 1972. According to Chapter III of rules and regulations of Samiti, President, two Vice-Presidents, Secretary, Joint Secretary and Treasurer shall be the office b...


Dec 16 2003

Medical Superintendent, Mission Christian Hospital and Anr. Vs. Workme ...

Court: Allahabad

Decided on: Dec-16-2003

Reported in: 2004(2)AWC1225

ORDERRakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. This writ petition has been filed challenging the validity and correctness of the impugned order dated 13.5.2001' passed by the prescribed authority appointed under the Payment of Wages Act, 1978/ Deputy Labour Commissioner, Azamgarh Region, Azamgarh holding that the retrenchment of 10 employees is illegal, hence they are entitled a sum of Rs. 2,88,377 towards wages for the months of December, 2000 to March, 2001. Since the amount of wages exceeds Rs. 50,000 hence it can be recovered under U. P. Timely Industrial Peace Act, 1987.3. It appears from the record that the employer is a charitable hospital. An application dated 16.4.2001 claiming relief of reinstatement ; retrenchment compensation and back wages was filed before the Prescribed Authority appointed under the U. P. Industrial Peace (Timely Payment of Wages) Act, 1978.4. Counsel for the petitioner states that U. P. Industrial Peace (Timely Payment o...


Dec 16 2003

Bhagmal Saudagar Mal Vs. Commissioner of Income Tax

Court: Allahabad

Decided on: Dec-16-2003

Reported in: (2004)188CTR(All)431; [2004]267ITR637(All)

M. Katju, J.1. Heard learned counsel for the parties.2. The facts of the case are that the assessee is an unregistered firm and the relevant assessment year is 1978-79. Saudagar Mal and Ram Lal are two partners of the firm. Both these partners filed their individual returns declaring their income from the firm and these returns were accepted by the ITO, B Ward, Dehradun, under Section 143(1) of the IT Act, on 7th Nov., 1978, and 10th Nov., 1978, respectively.Subsequently the firm was called upon to file its return of income for asst. yr. 1978-79 by the ITO, C-Ward, Dehradun, and the return was duly filed by the assessee-firm and an assessment was made by the ITO, C-Ward, Dehradun, on 19th March, 1981.The assessee challenged the validity of the assessment before the AAC and contended that the assessment on the partners of the firm having already been made there was no justification in law for making the assessment on the firm in respect of the same income which has been assessed in the ...


Dec 16 2003

State of U.P. Vs. Irshad Ahmad and anr.

Court: Allahabad

Decided on: Dec-16-2003

Reported in: 2004(2)AWC1242

M. Katju and Umeshwar Pandey, JJ.1. This writ petition has been filed against the impugned order of the U.P. Public Service Tribunal dated 3.3.1993 (Annexure-6 to the writ petition).2. Heard learned counsel for the parties.3. The respondent No. 1 had worked on purely temporary and ad hoc basis as routine grade clerk in the District Election Office. Ballia from 10.3.1980 to 30.6.1980 and thereafter he again worked in short term arrangement as routine grade clerk from 21.8.1981 to 31.8.1981, and then from 3.9.1981 to 30.9.1981, The respondent No. 1 worked during this period on a purely ad hoc, casual and temporary basis and not after any regular selection. Thereafter the respondent No. 1 worked from 4.3.1982 to 31.10.1982 on purely temporary basis and again from 6.2.1985 to 31.3.1985. All these appointments were on short term, ad hoc basis for the purpose of elections which were held from time to time.4. As stated in paragraph 5 of the respondent's own claim petition before the U.P. Publ...


Dec 16 2003

Raj Mani Tripathi Vs. Joint Director of Education (Higher Education) a ...

Court: Allahabad

Decided on: Dec-16-2003

Reported in: (2004)2UPLBEC1210

Vineet Saran, J.1. Civil Misc. Writ Petition No. 3716 of 1989 has been filed by Raj Mani Tripathi with the prayer for quashing the order dated 25.1.1989 passed by the Joint Director of Education (Higher Education), U. P., Allahabad, respondent No. 1 and also for a direction to the respondents to great the petitioner as having been legally appointed on the post of Deputy Librarian in the institution in question. The other Civil Misc. Writ Petition No. 41560 of 1996 has been filed by the Committee of Management Budh Snatakottar Mahavidyalaya, Kushi Nagar (Padrauna) with the prayer for quashing the order dated 30.3.1995 passed by the respondent No. 2, Director of Higher Education, U. P., Allahabad and also for a direction to the respondents to make payment of salary to Raj Mani Tripathi on the post of Deputy Librarian in the institution.2. Since both these writ petitions relate to the same matter that is the appointment of Raj Mani Tripathi as Deputy Librarian in the institution in questi...


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