Allahabad Court July 2003 Judgments
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Cit Vs. NaraIn Sugar Industries
Court: Allahabad
Decided on: Jul-02-2003
Reported in: [2004]136TAXMAN414(All)
ORDERIn spite of notice issued to the assessee that his counsel has been elevated to the Bench, none entered appearance, therefore, we decide the case after hearing the learned counsel for the applicant, Shri A. Mahajan.2. The following question has been referred to for our opinion :'Whether on the facts and in the circumstances of the case, the Tribunal was justified in upholding the deletion of Rs. 81.603 from the total income of the assessee?'The question referred to herein is squarely covered by the judgment of the Honble Apex Court in K.C.P. Ltd. v. CIT : [2000]245ITR421(SC) wherein it has been held that if a receipt is a trading receipt the fact that it is not so shown in the account books of the assessee would not prevent the assessing authority from treating it as a trading receipt. It is the true nature and quality of the receipt and not the head under which it is entered in the account books which is decisive. Eventually if the amount so collected is passed on to the State Go...
New India Assurance Co. Ltd. Vs. Mrs. Kanak Garg and ors.
Court: Allahabad
Decided on: Jul-02-2003
Reported in: II(2004)ACC360
Yatindra Singh, J.1. Sri Rajiv Garg was son of Smt. Kanak and Sri Rajeshwar Garg and brother of Km. Shalini. He was going on a scooter when he met with an accident on 14th May, 1998 at about 6.30 p.m. with a truck. He died. Subsequently his parents and his sister filed a claim petition. This has been partly allowed by the judgment dated 1st November, 1999 and the Court below awarded compensation of Rs. 3,62,000/- to the claimant, hence appeal No. 228 of 2000 was filed by the claimants and appeal No. 44 of 2000 was filed by the Insurance Company.2. We have heard Sri Raghvendra Dwivedi, Counsel for claimants, Sri Madhav Jain owner of the truck and Sri Amresh Sinha, Counsel for the Insurance Company. No permission was given to Insurance Company under Section 170 of the Motor Vehicles Act and there is no statutory violation. Their appeal is only against the quantum of compensation. In view of Supreme Court decision in National Insurance Co. Ltd. v. Nicolletta Rohtagi : [2002]SUPP2SCR456 , ...
Shaukat Ali Vs. Allahabad Development Authority and anr.
Court: Allahabad
Decided on: Jul-01-2003
Reported in: 2003(4)AWC2939; (2003)2UPLBEC1573
M. Katju, J.1. These two writ petitions are being disposed off by a common judgment.2. Heard learned counsel for the parties.3. These two writ petitions as well as several similar writ petitions listed today before us disclose how the local authorities in the State are demanding and realising illegal amounts from the citizens causing immense harassment and hardship to the common man.4. What is happening in Allahabad and other cities of the State is that whenever a citizen wants to make a building on his own land he has to apply for sanction of a map under Section 15 of the U. P. Urban Planning and Development Act. 1973 (hereinafter referred to as the 'Act'), and whenever such application for sanction of a map is made the Allahabad Development Authority immediately sends a bill to the applicant demanding exorbitant amounts before sanction of the map. These bills have been challenged in these two writ petitions and in several other connected writ petitions and a perusal of the same shows...
Dr. Prabhu Nath Prasad Gupta Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jul-01-2003
Reported in: 2003(4)AWC3010
B.S. Chauhan, J.1. This writ petition has been filed for quashing the order dated 28th May, 2003, by which petitioner had been asked to vacate the Government accommodation as he stood transferred to other hospital and the said accommodation was required for the person transferred in his place.2. Facts and circumstances giving rise to this case are that petitioner had been working in a hospital and he had been granted the residential accommodation for that purpose. Petitioner stood transferred to other hospital but he did not vacate the house and meanwhile proceeded to United State of America and he has not come back. Meanwhile, the impugned order of vacating the said residential accommodation has been served upon the petitioner's mother, who had filed this writ petition on behalf of the petitioner. Without entering into the merit of the submission of the learned counsel for the petitioner issue of maintainability of the writ petition by the mother requires consideration.3. The issue of...
Oriental Insurance Co. Ltd. Vs. Pushpa and ors.
Court: Allahabad
Decided on: Jul-01-2003
Reported in: III(2003)ACC417; 2005ACJ578
S.P. Srivastava, J. 1. Heard the learned counsel for the insurer appellant. This appeal was heard along with First Appeal From Order Nos. 1590, 1591 and 1592 of 2003.2. Taking into consideration the nature of the controversy raised all the aforesaid appeals are being disposed of by a common order.3. In an accident involving the offending motor vehicle bearing registration No. U.P. 13-B 452, Billu aged about 28 years. Madan Lal alias Mohan Lal aged about 23 years, Mohan Singh aged about 50 years and Mani Ram aged about 18 years, met their untimely death. Their dependants filed separate claim petitions under Section 166 of the Motor Vehicles Act claiming compensation which petitions were registered as M.A.C. No. 124 of 1996 filed by the dependants of Billu, M.A.C. No. 125 of 1996 filed by Ganga Ram and other dependants of Mohan Lal; M.A.C. No. 127 of 1996 filed by Shanti Devi and others, dependants of Mohan Singh, M.A.C. No. 128 of 1996 filed by Daulat Ram and others, dependants of Mani ...
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