Allahabad Court October 2004 Judgments
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Cawnpore Textiles Ltd. Vs. Cit
Court: Allahabad
Decided on: Oct-12-2004
Reported in: [2005]144TAXMAN590(All)
R.K. Agrawal, J. In Income Tax Reference No. 111 of 1985 which relates to the assessment years 1975-76 and 1976-77 the Income Tax Appellate Tribunal, Allahabad has referred the following questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act for opinion of this Court:'1. Whether on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was correct in law in holding that depreciation on assets provided to employees of the assessee free of charge required to be included in computing the disallowance under section 40A(5) of the Income Tax Act, 19612. Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction under section 35B of the Income Tax Act, 1961 in respect of expenses incurred on export levy and on carriage of goods and insurance, while on transit3. Whether on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was correct in law ...
Shiv NaraIn Karmendra NaraIn Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Oct-11-2004
Reported in: (2005)193CTR(All)561; [2005]277ITR27(All)
R.K. Agrawal, J.1. The Tribunal, Delhi, has referred the following two questions of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as the 'Act'), for opinion of this Court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the trading loss of embezzlement was not allowable during the previous year ending on 31st Dec, 1977, relevant to the asst. yr. 1978-79 ?2. Whether, on the facts and in the circumstances of the case, the. Tribunal was justified in law in upholding the disallowance of Rs. 11,474 under Section 80VV ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The present reference relates to the asst. yr. 1978-79. The applicant is a firm deriving income from the running of oil mill, Khandsari business and the running of ice and cold storage plant. It maintains its account on calendar year basis. For its business, it maintains depots at various places including Cal...
Northern Doors (P) Ltd. Vs. Commissioner of Central Excise
Court: Allahabad
Decided on: Oct-11-2004
Reported in: 2005(182)ELT450(All)
R.K. Agrawal, J. 1. By means of the present writ petition the petitioner has challenged the Order dated 1-9-2004 passed by the Central Excise and Service Tax Appellate Tribunal, Delhi, by which the petitioner has been asked to deposit a sum of Rs. 2,00,000/- for entertaining the appeal.2. We have heard Shri Pankaj Bhatia, learned counsel for the petitioner, and Shri Subodh Kumar, the learned counsel for the respondent.3. The learned counsel for the petitioner submitted that the Tribunal has misread the orders placed by the State Government for supplying of doors and it was nowhere mentioned that the petitioner has to supply flush doors. He further submitted that the Tribunal has not taken into consideration the principle laid by this Court in Civil Misc. Writ Petition No. 1219 of 2003, I.T.C. Ltd. v. Commissioner (Appeals), Customs & Central Excise and Ors., decided on 23-10-2003, wherein this Court has held as under :'In view of the above, the aforesaid authorities make it clear that ...
The Commissioner of Income Tax Vs. Dugdh Utpadak Sahkari Sangh Ltd.
Court: Allahabad
Decided on: Oct-11-2004
Reported in: (2006)202CTR(All)343
R.K. Agrawal, J.1. Income Tax Reference No. 153 of 1987 relates to Assessment Year 1971-72 wherein the Income Tax Appellate Tribunal, New Delhi has referred the following question of law under Section 256(1) of the Income Tax Act, 1961, hereinafter referred to as the Act, for opinion to this Court:-'Whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was legally correct in holding that deduction under Section 80P(2)(d) of the Income-tax Act, 1961 is allowable on the gross amount of interest ignoring the provisions of section 80B(5) which defines the term 'gross total income' in such a way that it could only mean net income before making any deduction under Chapter VI-A or Section 280-O and without applying the provisions of Section 64?' whereas Income Tax Reference No.29 of 1987 relates to the Assessment Year 1979-80 wherein the Income-tax Appellate Tribunal, New Delhi has referred the following question of law under Section 256(1) of the Act' f...
Raghuvir NaraIn Rastogi Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Oct-11-2004
Reported in: 2005(2)AWC1814
Devi Prasad Singh, J.1. The short question involved in the present writ petition is that whether the Registrar has got power to condone the delay in pursuance to power conferred by Section 5 of the Limitation Act or in pursuance to any provision contained in Registration Act, 1908 (in short hereinafter referred as Act) in case an application is submitted under Section 73 of the Act beyond the period of limitation provided under the said section?2. The factual matrix of the case is that the petitioner had entered into an agreement on 1.5.1978 with opposite party Nos. 4 and 5 in respect of sale of House No. 222/2 (ga) situated at Raja Bazar, Lucknow for a sum of Rs. 80,000 and taken advance of Rs. fifteen thousand. After execution of agreement a sum of Rs. 20 thousand was again received by the petitioner. A copy of agreement has been filed as Annexure-1 to the writ petition. The opposite party Nos. 4 and 5 moved an application dated 13.9.1978 before opposite party No. 3, i.e., Sub-Regist...
Shiv NaraIn Karmendra NaraIn Vs. Cit
Court: Allahabad
Decided on: Oct-11-2004
Reported in: [2005]142TAXMAN167(All)
ORDERR.K. Agrawal, J.The Income Tax Appellate Tribunal, Delhi has referred the following two questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') for opinion of this court :'1. Whetheron the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the trading loss of embezzlement was not allowable during the previous year ending on 31-12-1977 relevant to the assessment year 1978-79?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the disallowance of Rs. 11,474 under section 80VV?'2. Briefly stated the facts giving rise to the present Reference are as follows:The present reference relates to the assessment year 1978-79. The applicant is a firm deriving income from the running of oil mill, Khandsari business and the running of ice and cold storage plant. It maintains its account on calendar year basis. For its business, it maintains depots at...
Cit Vs. Dugdh Utpadak Sahkari Sangh Ltd.
Court: Allahabad
Decided on: Oct-11-2004
Reported in: [2005]142TAXMAN611(All)
ORDERIncome-tax Reference No. 153 of 1987 relates to assessment year 1971-72 wherein the Income Tax Appellate Tribunal, New Delhi has referred the following question of law under section 256(1) of the Income Tax Act, 1961, hereinafter referred to'as the Act, for opinion to this court:'Whether, on the facts and in the circumstances of the case the ITAT was legally correct in holding that deduction under section 80P(2)(d) of the Income Tax Act, 1961 is allowable on the gross amount of interest ignoring the provisions of section 80B(5) which defines the term 'gross total income' in such a way that it could only mean net income before making any deduction under Chapter VI-A or section 280-O and without applying the provisions of section 64?'Whereas Income Tax Reference No. 29 of 1987 relates to the assessment year 1979-80 wherein the Income Tax Appellate Tribunal, New Delhi has referred the following question of law under section 256(1) of the Act for opinion to this court:'Whether, on the...
Manmohan Mitra and anr. Vs. Official Liquidator and ors.
Court: Allahabad
Decided on: Oct-08-2004
Reported in: (2004)4CompLJ587(All); [2005]63SCL584(All)
B.S. Chauhan, J.1. This appeal has been filed against the order dated 17.8.2.004, by which the learned Company Judge rejected the application of the appellants to recall the order dated 15.4.2004, by which the bid of the respondent No. 2 was accepted with certain conditions.2. The facts and circumstances giving rise to this appeal are that winding up proceedings are pending before the Company Judge. The advertisement was issued in four newspapers, i.e., Times of India, Economic Times, Dainik Jagaran and Amar Ujala fixing the date for sale of the assets of the company, of which the present appellants are the ex-directors. In response of the said advertisement, four tenders had been received by the court. The learned counsel for the parties were heard before the proceedings of auction, etc., started and it was agreed that the property should not be sold for a sum less than two crores. Respondent No. 2 had been the highest bidder for a sum of Rs. 2.25 crores. The said offer was accepted t...
Man Mohan Mitra and anr. Vs. Official Liquidator and ors.
Court: Allahabad
Decided on: Oct-08-2004
Reported in: II(2005)BC330; [2005]123CompCas37(All)
B.S. Chauhan, J.1. This appeal has been filed against the order dated August 17, 2004, by which the learned company judge rejected the application of the appellants to recall the order dated April 15, 2004, by which the bid of respondent No. 2 was accepted with certain conditions.2. The facts and circumstances giving rise to this appeal are that winding up proceedings are pending before the company judge. The advertisement was issued in four newspapers, i.e., Times of India, Economic Times, Dainik Jagaran and Amar Ujala fixing the date for sale of the assets of the company, of which the present appellants are the ex-directors. In response to the said advertisement, four tenders had been received by the court. Learned counsel for the parties were heard before the proceedings of auction etc. started and it was agreed that the property should not be sold for a sum less than Rs. 2 crores. Respondent No. 2 had been the highest bidder for a sum of Rs. 2.25 crores. The said offer was accepted...
Ravindra Kumar Vs. District Magistrate and ors.
Court: Allahabad
Decided on: Oct-08-2004
Reported in: 2005(2)AWC1650; (2005)1UPLBEC118
M. Katju, A.C.J.1. This Full Bench has been constituted by Hon'blc the Acting Chief Justice by order dated 22.9.2004 in view of the reference to a Full Bench made by a Division Bench in Writ Petition No. 29679 of 1999, Ravindra Kumar v. District Magistrate. Agra by order dated 17.2.2001 in which the following questions have been referred to the Full Bench :'1. Whether Government Orders/Circulars providing employment to one member of a family whose land has been acquired (over and above the compensation awarded under law) is valid or not?2. Whether the acquiring bodies for whose benefit the land is acquired are bound by these Government Orders/Circulars.3. Whether a writ can be issued directing the acquiring body to consider the claim in accordance with the Government. Orders/Circulars.'2. We have heard the learned Counsel for the parties.3. The facts of the case arc that some land of the petitioner and his brothers was acquired under the Land Acquisition Act for the purpose of a Housin...
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