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Allahabad Court November 2004 Judgments

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Nov 10 2004

Committee of Management, Madarsa Qamrul Uloom Islamia Samiti and anr. ...

Court: Allahabad

Decided on: Nov-10-2004

Reported in: 2005(2)AWC1661

Arun Tandon, J.1. Heard Sri R. K. Pandey advocate on behalf of the petitioner, Sri Atul Kumar advocate counsel for the caveator-respondent No. 4 and learned standing counsel on behalf of respondent Nos. 1, 2 and 3.2. Madarsa Qamrul Uloom Islamia Samiti Kakrala, Budaun, is a society duly registered under the Societies Registration Act with Registration No. 456/1991-92. The said society has established a Madarsa in the name and style of Madarsa Qamrul Uloom Islamia Samiti Kakrala, Budaun. According to petitioner, the said Madarsa is recognized under the provisions of U. P. Ashashkiya Arbi Tatha Farsi Madarson Ki Manyata Niyamawali, 1987. The institution as well as the society is managed by the duly elected office bearers in accordance with the registered byelaws of the society. The term of the elected office bearers is 5 years.3. According to the petitioner, fresh elections of the Committee of Management took place on 10th September, 2001. In the said elections it is claimed that Sri Raf...


Nov 10 2004

Mahabir Rice Mill, Vs. Ito

Court: Allahabad

Decided on: Nov-10-2004

Reported in: [2005]145TAXMAN245(All)

R.K. Agrawal, JIn the present appeal filed under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act), the appellant alleges that five substantial questions of law arise out of the order dated 4-12-2002, passed by the Tribunal, Allahabad, relating to the assessment year 1991-92.2. Briefly stated, the facts giving rise to the present appeal are as follows:The appellant is carrying on business of manufacturing of rice from paddy and its sale. During the course of assessment proceedings for the assessment year 1991-92, the assessing officer asked the appellant to intimate the basis of valuation of closing stock. The appellant stated that the valuation of the closing stock has been taken at the cost price. It had valued the common paddy @ Rs. 199.87 per quintal and fine paddy @ Rs. 200 per quintal. The assessing officer directed the appellant to give market rate of fine paddy and common paddy as on 31-3-1991, whereupon the appellant filed a letter from the Marketin...


Nov 10 2004

Lalman Kapoor (Dead) Through L.R. and ors. Vs. Raj NaraIn Kapoor (Dead ...

Court: Allahabad

Decided on: Nov-10-2004

Reported in: 2005(2)AWC2334

N.K. Mehrotra, J.1. This is second appeal under Section 100 of the Code of Civil Procedure against the judgment and order dated 16.1.1981 passed by the IVth Additional District Judge, Hardoi in Civil Appeal No. 178 of 1979 arising out in Regular Suit No, 46 of 1979 decided by the Munsif West, Hardoi by the judgment and order dated 7.9.1979.2. I have heard Shri Anurag Narain, the learned counsel for the appellants and Shri Mohd. Arif Khan, the learned counsel for the respondents on the substantial questions of law formulated in the memo of the appeal.3. It appears that plaintiff-respondents filed a suit for redemption of the mortgaged property alongwith possession of the same on receiving an amount of Rs. 4,000. The case of the plaintiff is that one Roop Narain Kapoor was owner of the shop detailed in the plaint. He mortgaged this shop with a conditional sale on 13.12.1950 with Ram Bharosey Lal for a sum of Rs. 4,000 and the mortgagor was allowed to remain in possession of the shop and ...


Nov 10 2004

Commissioner of Wealth Tax Vs. Sharadpat Singhania

Court: Allahabad

Decided on: Nov-10-2004

Reported in: [2005]277ITR472(All)

1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 27(1) of the Wealth-tax Act, 1957, hereinafter referred to as 'the Act', for opinion to this court :'Whether, in law and on facts of the case the Tribunal was justified in dismissing the Department's appeals and in holding that while determining the value of unquoted shares of M. P. Sugar Mills Co, Ltd., deduction on account of addition/deferred cane price liability had to be deducted even, if the provision to this effect had not been made in the balance-sheet of the company ?'2. Briefly stated the facts giving rise to the present reference are as follows : The present reference relates to the assessment years 1971-72 to 1974-75. The respondent had some equity shares of M/s. M. P. Sugar Mills Ltd. While computing the value of such shares in accordance with Rule 1D of the Wealth-tax Rules, the Wealth-tax Officer did not allow the deduction on account of deferred cane price, which wa...


Nov 10 2004

Cit Vs. Badri Nath Ganga Ram

Court: Allahabad

Decided on: Nov-10-2004

Reported in: (2005)194CTR(All)347

Prakash Krishna, J.The Income Tax Appellate Tribunal, Allahabad, has referred the following question for the opinion of this court at the instance of the Commissioner of Income Tax, Allahabad, for the assessment year 1977-78 :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in directing the Income Tax Officer to grant registration to the assessee-firm?'The facts of the case are as follows :The assessee -respondent filed an application for registration of the firm for the year 1974-75 along with the instrument of partnership deed dated 22-9-1973. In the partnership deed the following persons are partners :(1) Badri Prasad 19 paise in a rupee(2) Ganga Ram 25 paise in a rupee(3) Shankar Lal 19 paise in a rupee(4) Jamuna Prasad 25 paise in a rupee(5) Gopi Nath 06 paise in a rupeeBesides the above partners one Lakhan Lal (minor) was admitted to the benefits of partnership to the extent of six paise in a rupee and has been made liable to the losses...


Nov 10 2004

Cit Vs. R.T. Lawrence

Court: Allahabad

Decided on: Nov-10-2004

Reported in: [2005]144TAXMAN168(All)

ORDERPrakash Krishna, J.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 as the Act for the opinion of this Court:'1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that income computable under the head 'salary' was not liable to tax under section 4 read with section 5(2) of the Income Tax Act, 19612. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that income computable under the head 'salary' had not been earned in India within the meaning to section 9(1)(ii) of the Act3. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the Explanation inserted by Finance Act, 1983 with effect from 1-4-1979 to section 9(1)(ii) could not be applied to assessment earlier to the assessment year 1979-804. Whether on the facts and in the circumstances of the ...


Nov 09 2004

Committee of Management, Maharajganj Inter College and anr. Vs. Joint ...

Court: Allahabad

Decided on: Nov-09-2004

Reported in: (2005)1UPLBEC280

Arun Tandon, J.1. Heard Sri Surcsh Chandra Dwivedi Advocate on behalf of the petitioner, Sri I.P. Srivastava Advocate on behalf of Respondent No. 7 and learned Standing Counsel on behalf of respondent Nos. 1, 2, 3, 4 and 6. Nobody has put in appearance on behalf of Respondent No. 5.2. Maharajganj Educational Society is a Society duly registered under the Societies Registration Act. The said Society has established an institution in the name and style of Maharajganj Inter College, Maharajganj. The elections of the office bearers of the Society arc held in accordance with the registered byelaws of the Society, while elections for constituting the Committee of Management of the institution arc held in accordance with the approved scheme of administration as framed under the provisions of the Intermediate Education Act.3. The District Inspector of Schools, in alleged compliance of the order passed by this Court dated 28th January, 2003 in Writ Petition No. 3556 of 2003 and in Writ Petition...


Nov 09 2004

Satish Chaturvedi Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Nov-09-2004

Reported in: 2005(1)AWC50; (2005)1UPLBEC266

M. Katju, A.C.J. and Sunil Ambwani, J.1. This order is being passed in continuation of our earlier orders in this petition. This is a P.I.L. regarding S.R.N. Hospital, Allahabad, which is attached to MX.N. Medical College, Allahabad. The said hospital and its associate hospitals arc in a pathetic State of affairs.2. Sri M.B. Saxena, Advocate, who had been appointed as amicus curiae by us by our order dated 1.11.2004, has submitted his interim report. Sri S.M.A. Kazmi, learned Chief Standing Counsel appearing for the respondents, has stated that the report of Sri M.B. Saxena has been examined by the Special Secretary, Medical Care and the Principal Secretary, Finance. They accept that the factual statements in the said report regarding general conditions in the S.R.N. Hospital, Allahabad, and the associated Hospitals at Allahabad are correct. In the circumstances, we see no justification for the present pitiable State of affair of the Swaroop Rani Nehru Hospital, Allahabad and its assoc...


Nov 09 2004

Rajni Sharma (Smt.) Vs. Committee of Management of Church City Junior ...

Court: Allahabad

Decided on: Nov-09-2004

Reported in: (2005)1UPLBEC405

Arun Tandon, J. 1. Heard Sri Devendra Dahma, learned Counsel for the petitioners and Sri Piyush Shukla, learned Standing Counsel for the State-respondents. It is not necessary to issue notice to the respondent No. 1 or call for counter affidavit from the respondents, in view of the order proposed to be passed by this Court in the present writ petition.2. Petitioner, Smt. Rajni Sharma, has filed this writ petition for a writ of mandamus commanding the respondent No. 2, namely District Basic Shiksha Adhikari, respondent No. 2 to accord approval to appointment of the petitioner on the post of Assistant Teacher in Church City Junior High School, Undercoat, District Meerut.3. On behalf of the petitioner it is contended that the petitioner has obtained a degree of post graduation i.e. MA. (English) and is also Br.Ed. (reference Para No. 3 of the writ petition). It is further submitted that since there was a shortage of teachers in the institution and permanent appointment against the vacancy...


Nov 09 2004

Shiv Kumar and ors. Vs. Collector and ors.

Court: Allahabad

Decided on: Nov-09-2004

Reported in: 2005(1)AWC998

R.K. Agrawal, J.1. By means of the present writ petition filed under Article 226 of the Constitution of India the petitioners who are four in number, seek the following reliefs :(i) To issue a writ, order or direction in the nature of certiorari quashing the recovery certificate dated 29.7.1999, issued by respondent No. 1 (Annexure II).(ii) To issue a writ, order or direction in the nature of mandamus directing the respondents not to recover the amount of interest from the petitioners.(iii) To issue any other writ order or direction which this Hon'ble Court deems fit and proper in the circumstances of the case.(iv) To award cost of the petition to the petitioners.'2. Briefly stated the facts giving rise to the present writ petition are as follows :'According to the petitioners, during the excise year 1976-77 the father of the petitioner Nos. 1, 2 and 3 and the petitioner No. 4 were the joint licencees (hereinafter referred to as 'F.L. 5 licencees') for the retail vend of Indian-made fo...


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