Allahabad Court September 2003 Judgments
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Commissioner of Income Tax Vs. Jai Kishan Gupta
Court: Allahabad
Decided on: Sep-23-2003
Reported in: (2003)185CTR(All)340
M. Katju, J.1. Heard learned counsel for the parties.2. This is a wealth-tax reference under Section 27(1) of the WT Act in which the following question has been referred to us for our opinion :'Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to exemption under Section 5(1)(iv) of the WT Act in respect of cinema building owned by the firm ?'3. The assessee is a firm and the relevant assessment years are 1974-75 to 1977-78. The assessee has 50 per cent share in the firm M/s Jai Kishan Anand Swarup, Bulandshahr. The assets in the firm consist of a cinema building, and the question in this case is whether the assessee's 50 per cent share in the value of the cinema building is exempt from wealth-tax. The WTO rejected the claim of the assessee but the AAC allowed his claim. The Tribunal dismissed the second appeal filed by the Department.4. The short question in this case is whether a cinema building can be tr...
Sir Shadi Lal Enterprises Ltd. Vs. Additional Commissioner of Income T ...
Court: Allahabad
Decided on: Sep-23-2003
Reported in: (2003)185CTR(All)146
M. Katju, J.1. This writ petition has been filed for quashing the impugned orders dt. 31st July, 1997 (Annexures 1 to 5 to the petition) passed by the Addl. CIT, Muzaffarnagar, respondent No. 1. The petitioner has also prayed for a mandamus directing the respondents not to disregard or ignore the earlier orders, copies of which are Annexures 8 to 12 to the writ petition.2. Heard learned counsel for the parties.3. The petitioner is a company registered under the Indian Companies Act. It is engaged in the business of manufacture and sale of sugar, industrial alcohol, etc., in its three manufacturing units, (1) Upper Doab Sugar Mill located at Shamli in District Muzaffarnagar, (2) Shamli Distillery and Chemical Works, located at Shamli in District Muzaffarnagar, and (3) Pilkhani Distillery and Chemical Works, located at Pilkhani in District Saharanpur.4. It is alleged in para 6 of the writ petition that the manufacturing operation at all the three units are of continuous nature, and, ther...
Nanku Prasad Tripathi Vs. Director of Education and ors.
Court: Allahabad
Decided on: Sep-23-2003
Reported in: 2003(4)AWC3452
ORDERVineet Saran, J.1. The petitioner was appointed as an Assistant Teacher on 15.8.1976 in the institution of respondent No. 4. The appointment of the petitioner as Assistant Teacher was approved by the Inspector, Sanskrit Pathshala, U. P., Allahabad, respondent No. 2 vide order dated 24.3.1977, initially as a temporary teacher till the end of the session, which was subsequently corrected by order dated 15.12.1977 clarifying that the approval granted for appointment of the petitioner was as a permanent teacher. The petitioner was being paid salary as an Assistant Teacher till February, 1979. Thereafter on 1.3.1979 the institution of respondent No. 4 was upgraded by the respondent No. 1 and placed in Category II. The petitioner continued to work as an Assistant Teacher but since after March, 1979, the salary of the petitioner was not paid to him despite the petitioner approaching the respondents by way of filing representations, copies of which have been filed as Annexures-4 to 16 to ...
Commissioner of Income-tax Vs. Ganeshi Lal and Sons
Court: Allahabad
Decided on: Sep-23-2003
Reported in: [2004]266ITR203(All)
M. Katju J.1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961, in which the following question has been referred to us for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in concluding that the counter sales within India, against foreign currency, should be treated as export sales ?'2. Heard learned counsel for the Department. Although the office report shows that on May 29,1985, notice has been served on the assessee, none has appeared on his behalf.3. The assessee-firm deals in jewellery and antiques. It has a show room at Agra where it sells jewellery and antiques to foreigners against foreign currency. The assessee claimed weighted deduction under Section 35B of the Income-tax Act.4. Section 35B(1)(b) provides for grant of weighted deduction in respect of expenditure incurred wholly and exclusively on--'(i) advertisement or publicity outside India in respect of the goods, services or facilities which ...
Ram Shanker Verma Vs. U.P. Secondary Education Service Selection Board ...
Court: Allahabad
Decided on: Sep-23-2003
Reported in: 2004(2)AWC1011
N.K. Mehrotra, J.1. By means of this writ petition, the petitioner has challenged the result of the selection for the post of Principal in Shri Bhagwati Vidyalaya Inter College, Morar Mau, Raibareli which was held in pursuance of the Advertisement No. 1/2002 and the criteria under Rule 12 of the U. P. Secondary Education Service Selection Board Rules, 1998 (hereinafter referred to as the Rules) by which the extra weightage to the candidates having Ph.D. qualification is given.2. The petitioner has also sought the relief by way of a writ of certiorari quashing the result of the interview held on 7.5.2003 (Annexure-6) and the letter of the District Inspector of Schools, Raibareli which conveyed the selected panel for the post of Principal of the College (Annexure-5). Further the petitioner has prayed for issuing a writ of mandamus directing the opposite party Nos. 1 and 2 to treat the petitioner as the Principal of the college and to pay him regular salary.3. According to the petitioner ...
Santosh Kumar Gautam and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-23-2003
Reported in: (2004)1UPLBEC636
Rakesh Tiwari, J.1. Heard the Counsel for the parties and perused the record.2. The petitioners have filed the present writ petition, challenging the validity and Correctness of the order dated 29.10.2002 and 31.10.2002 passed by respondents No. 4 and 5, Annexures-3 and 6 to the writ petition, by which they have been directed to join in the parent department treating them as on deputation in AMA.3. The brief facts of the case are that the petitioners were appointed on different dates on the posts of Attendants, Rajmistri, Cook, Game Ardali and Sweeper in the office of the Director, Mansik Arogyashala/Mental Hospital, Agra and claim that their services be deemed to be regularized in AMA, Agra.4. Writ Petition No. 448 of 1994 was filed by one Aman Hingorani against Union of India and others, before the Hon'ble Supreme Court and the Hon'ble Supreme Court directed the Union Health Secretary to examine the matter and submit the report regarding Ranchi Mansik Arogyashala. The Apex Court has ...
Devendra Bahadur Singh Vs. Krishi Utpadan Mandi Samiti and anr.
Court: Allahabad
Decided on: Sep-23-2003
Reported in: (2003)3UPLBEC2626
M. Katju, J. 1. This writ petition has been filed for a mandamus restraining the respondents from realizing market fee from the petitioner in respect of Tendu leaves purchased by the petitioner from the U.P. Forest Corporation. The petitioner has also prayed for a mandamus restraining the respondents from detaining the trucks or stopping the movement of the petitioner's vehicles in which the petitioner carries Tendu leaves purchased from the godowns of the U.P. Forest Corporation and to restraint he respondents from interfering with the business of the petitioner of purchasing Tendu leaves from the U.P. Forest Corporation.2. Heard learned Counsel for the parties.3. The petitioner carries on the business of purchasing Tendu leaves from the U.P. Forest Corporation from its godowns situate at Mirzapur, Duddhi, Renukoot and other places within the jurisdiction of the respondents Krishi Utpadan Mandi Samiti, Mirzapur and Krishi Utpadan Mandi Samiti, Duddhi. The petitioner transports the sam...
Commissioner of Income-tax Vs. J.K. Synthetics Ltd.
Court: Allahabad
Decided on: Sep-23-2003
Reported in: [2005]274ITR639(All)
1. This is a reference under Section 256(2) of the Income-tax Act, 1961, in which the following question has been referred to us for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in its opinion that looking to the totality of the circumstances it could not be said that the assessee acted in conscious disregard of the statutory obligations or its conduct was in any way dishonest or contumacious ?'2. In the Tribunal's appellate order a finding of fact has been recorded that it cannot be said that the assessee acted in conscious disregard of the statutory obligations or that its conduct was in any way dishonest or contumacious.This is a finding of fact and we cannot interfere with it on this reference. The question referred to us is therefore decided in the affirmative, i.e., in favour of the assessee and against the Department....
National Sugar Industries, a Registered Partnership Firm Vs. the Presi ...
Court: Allahabad
Decided on: Sep-23-2003
Reported in: [2006(107)FLR429]
Anjani Kumar, J.1. Heard learned counsel for the parties.2. The petitioner, aggrieved by an award given by the Labour Court, Meerut in adjudication case No. 105/77 C.A., approached this court by means of this Writ Petition under Article 226 of the Constitution of India. The following dispute was referred for adjudication to the Labour Court3. The Labour Court has held that because of the referring, order dated 02.09.1974, wherein the dispute has been referred to in the name of the Presiding Officer, Shri S.H.J. Naqvi though the dispute has now been transferred to Labour Court, Meerut, he is of the opinion that he, in the circumstances, since the reference is made in the name of the Presiding Officer, he, the successor of the Labour Court and its Presiding Officer has no jurisdiction to decide the same.4. Learned Counsel for the petitioner has submitted that this view of the Labour Court is firstly not supported by any law and contrary to law settled by the Apex Court reported in 1982(4...
Great Electrical Engineering Works Through Its Manager Sri Om Prakash ...
Court: Allahabad
Decided on: Sep-23-2003
Reported in: [2006(106)FLR82]
Anjani Kumar, J.1. Heard learned counsel for the parties.2. The petitioner, aggrieved by an award given by the Labour Court, Meerut in adjudication case No. 100/77 C.A., approached this court by means of this Writ Petition under Article 226 of the Constitution of India, The following dispute was referred for adjudication to the Labour Court :^^D;k lsok;kstdksa }kjk viusdeZpkjh Jh eksgEen v'Qkd vkyk Jh eks- b'Qkd dks fnukad 4-10-73 lsdk;Z iwjd fd;k tkuk mfpr rFkk vFkok oS/kkfud gS A ;fn ugh rks lEcfU/krJfed fdlds }kjk fdl YkkHk@{kfriwfrZ ikus dk vf/kdkjh gS rFkk fdl vU; fooj.k lfgr** 3. The Labour Court has held that because of the referring order dated 17.12.1974, wherein the dispute has been referred to in the name of the Presiding Officer, Shri S.H.J. Naqvi though the dispute has now been transferred to Labour Court, Meerut, he is of the opinion that he, in the circumstances, since the reference is made in the name of the Presiding Officer, he, the successor of the Labour Court and i...
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