Allahabad Court November 2004 Judgments
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Cit Vs. Kraft Palace
Court: Allahabad
Decided on: Nov-05-2004
Reported in: [2005]145TAXMAN209(All)
ORDER1. The Income Tax Appellate Tribunal, 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 has come to a correct legal conclusion in holding that the assessee firm is entitled to weighted deduction in respect of expenditure incurred in India which is attributable to the sales made by the firm to the foreign tourists at the counter in Agra?'2. Briefly stated the facts giving rise to the present reference are as follows:The reference relates to the assessment year 1979-80. The respondent/ assessee is a registered firm and enjoys income from purchase and sale of items made of marbles and clothes mostly to the foreign tourists during assessment years in question. It claimed weighted deduction under section 35B of the Act in respect of sales made by it to foreign tourists at its counter/...
Sunil Kumar JaIn S/O Sri Suresh Chandra JaIn Vs. the Income Tax Office ...
Court: Allahabad
Decided on: Nov-05-2004
Reported in: (2005)198CTR(All)472; [2006]284ITR626(All)
R.K.Agrawal, J.1. Civil Misc. Writ Petition No. 851 of 1995 has been filed by Sunil Kumar Jain whereas Civil Misc. Writ Petition No. 852 of 1995 has been filed by Suresh Chandra Jain, Hindu Undivided Family seeking a writ, order or direction in the nature of certiorari quashing separate notice dated 31st March, 1995 issued under Section 148 of the Income Tax Act, 1961 (here in after referred to as the Act) by the Income Tax Officer, Ward 3(4), Kanpur- respondent No. 1 for the Assessment Year 1986-87 and other consequential relief's.2. Briefly stated the facts giving rise to the present petition are as follows:According to the petitioner in Civil Misc. Writ Petition No. 851 of 1995 he is carrying on business of Electronic goods on small scale basis under the name and style of Anu Electronics and is being assessed to tax by the Income tax Officer ward 3(4), Kanpur-respondent No. 1 since the Assessment Year 1981-82. The grand father of the petitioner late Darbari Lal was the Karta of the ...
Rakesh Kumar Vs. Industrial Tribunal and ors.
Court: Allahabad
Decided on: Nov-05-2004
Reported in: [2005(105)FLR128]
Rakesh Tiwari, J.1. Heard Counsel for the parties and perused the record.The petitioner has prayed for quashing of the award of the Industrial Tribunal dated 28.5.1994 as communicated to him by order dated 28.9.1994. A further prayer has been made for a writ of mandamus directing the respondents to re-instate him on the post of Seechpal with all benefits, privileges and continuity of service.2. The case of the petitioner before the Industrial Tribunal was that he was appointed in a permanent capacity on the post of Seechpal w.e.f. 31.3.1990. He had joined his duties an 2.4.1990 and continued in the employment up to 24.4.1990. Thereafter, his services have been terminated/retrenched w.e.f. 24.4.1992.3. It is submitted by the Counsel for the petitioner that the petitioner came to know that certain posts of Seechpal were vacant and were to be filled up in near future and as such he submitted an application for appointment on the post. He appeared in the written test held on 20.3.1979 and ...
Cwt Vs. Venkatesh NaraIn Gupta
Court: Allahabad
Decided on: Nov-05-2004
Reported in: [2005]144TAXMAN835(All)
ORDER1. 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:'Whether, on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was correct in holding that the claim of the exemption under section 5(1)(iv) of the Wealth Tax Act for the assessment year 1980-81 is allowable to the assessee as member of the Association of Persons with determinate share ?'2. Briefly stated the facts giving rise to the present reference are as follows:The present reference relates to the assessment year 1980-81. The respondent had shown in the return the value of his 1/6th share in the house property bearing No. 24/23 Birhana Road, Kanpur owned by the A.O.P. M/s. Jagat Narain Rang Nath. The Wealth Tax Officer while framing the assessment disallowed the claim of the respondent under section 5(1)(iv) of the Act. The Appellate Assistant Commissioner, however, held th...
Jahuri (D) Through L.Rs. and ors. Vs. Jhapsu and ors.
Court: Allahabad
Decided on: Nov-04-2004
Reported in: 2005(1)AWC983
Krishna Murari, J.1. By means of this writ petition the petitioners have challenged the judgment and order passed by respondent Nos. 8 and 9 Additional Consolidation Officer and Deputy Director of Consolidation, Sultanpur. The writ petition ought to have been heard by Lucknow Bench of this Court since district Sultanpur falls within the territorial jurisdiction of Lucknow Bench. However, vide order dated 17.7.1980 passed under Clause 14 of the U. P. High Court (Amalgamation) Act, 1948 by the then Hon'ble Chief Justice, the case was transferred to Allahabad for hearing and disposal.2. The dispute relates to khata No. 144 situate in village Alapur Tahsil Kadipur, District Sultanpur. In the basic year name of the petitioner No. 1 was recorded over the said khata. Two objections were filed under Section 9A (2) of the U. P. Consolidation of Holdings Act (for short 'the Act'), One objection was filed by opposite party Nos. 1 to 3 and the other was filed jointly by opposite party Nos. 1 to 7....
Amar Nath Vs. State of U.P.
Court: Allahabad
Decided on: Nov-04-2004
Reported in: 2005CriLJ1379
K.N. Ojha, J.1. Instant criminal appeal has been preferred against order of conviction and sentence dated 7th November, 1998 passed by learned 1st Additional Sessions Judge, Agra in Session Trial No. 463/1997 State v. Amarnath, whereby the appellant has been convicted under Sections 363 and 376, I.P.C. and has been sentenced to undergo Rigorous Imprisonment of three years and 10 years respectively. A fine of Rs. 5000/- has also been imposed under Section 376, I.P.C. In default of payment of fine, he has to further undergo Rigorous Imprisonment of one year. The learned Additional Sessions Judge has not directed as to whether both the sentences are to run concurrently, or consecutively.2. Heard Shri J.N. Rai, learned Amicus Curiae and learned AGA have gone through the record.3. According to prosecution, Amir Uddin, resident of 15/134, Bari Hathai, Nai Ki Mandi, P.S. Nai Ki Mandi, District Agra lodged First Information Report against appellant-Amarnath on 19th May, 1997 at about 11.50 a.m...
The Commissioner, Trade Tax Vs. S/S Coal and Coke Supplies Corporation
Court: Allahabad
Decided on: Nov-04-2004
Reported in: (2007)8VST669(All)
Rajes Kumar, J.1. These five revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as 'Act') are directed against the order of Tribunal dated 14.6.1996 relating to assessment years 1985-86, 1986-87, 1987-88, 1988-89 and 1989-90 respectively.2. The brief facts of the case are that the dealer opp. party was a handling agent of various customers who intended to purchase coal from coaleries. Dealer opp. party acted as a Commission Agent for importing coal for Small Scale Industries. The Small Scale Industries get yearly quota! of steam coal by the Director of Industries U. P. Kanpur for preferential movement of coal by Railway. The Director of Industry authorised the assessee Firm for arrangement of movement of coal and loading supervision for the same. The opp. party had arranged consent of loading from Coal India Ltd. against financial coverage in the shape of Bank guarantee and submitted programs with the Railway for allotment. As soon as the allotment was made and ...
Shanker Lal Pandey Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-04-2004
Reported in: 2005(2)AWC1549
Krishna Murari, J.1. Heard Sri D.P. Singh, learned counsel for the petitioner and learned standing counsel for the respondents.2. The question Involved in the present petition is about scope and interpretation of Section 13A of U.P. Imposition of Ceiling on Land Holdings Act, 1960 (hereinafter referred to as 'the Act'). The undisputed facts are that the petitioner was served with a notice dated 10.12.1975 under Section 10 (2) of the Act proposing to declare an area of 4.13 acres in terms of irrigated land as surplus. The petitioner contested the notice by filing objection stating therein that bhumidhari land detailed in the statement in C.L.H. form 3 was 'sir Khudkast' and was inherited by him along with his brother Lachhi in equal shares. Lachhi executed a Will in his favour on the basis of which his name came to be recorded in the revenue record on the entire land after the death of Lachhi. It was stated that the said Will was subject-matter of Suit No. 23 of 1973 for cancellation an...
Commissioner of Income Tax Vs. Ram Das Deokinandan Prasad (Huf)
Court: Allahabad
Decided on: Nov-03-2004
Reported in: (2005)193CTR(All)453; [2005]277ITR197(All)
Prakash Krishna, J.1. The Tribunal has referred the following two questions of law as per direction of this Court, under Section 256(2) of the IT Act for the opinion of this Court for the asst. yrs. 1965-66 to 1972-73 :'(1) Whether, on the facts and circumstances of the case, the Tribunal could be said to be correct in deciding that the notice under Section 148 of the IT Act issued to the assessee-HUF was not meant for it, but for the Karta as an individual ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in annulling the assessment made by issue of notice under Section 148 on the ground that no valid notice under Section 148 was issued to the assessee-HUF ?'2. The assessee is an HUF and it derived income for the aforesaid assessment years from property and dealings in silver utensils and yarn. After completion of the assessment for the asst. yrs. 1965-66 to 1972-73, the business premises of the assessee was searched. The ITO on the basis of the do...
Mehra International Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Nov-03-2004
Reported in: (2005)195CTR(All)368; [2005]273ITR8(All)
P. Krishna, J.1. The petitioner, a partnership firm, has sought by means of the present petition, a writ, order or direction in the nature of certiorari quashing the order dated August 6, 1999, passed by the Commissioner of Income-tax, Kanpur, in so far as it relates to the non-extension of time in respect of the late payment received from Prime Leather Enterprises, USA, for Rs. 77,121 and from M/s. Horseman, USA, for Rs. 1,88,860 and a writ of mandamus commanding the Commissioner of Income-tax to pass a fresh order under Section 80HHC(2)(a) of the Income-tax Act, 1961, in respect of the extension of time for payment received from the aforesaid two persons.2. The petitioner claims itself an exporter and is doing the export of saddlery leather and brass items to various countries outside India. It, for the assessment year 1997-98 exported the goods worth Rs. 1,07,80,835. A sum of Rs. 3,53,000 was due as outstanding from three foreign buyers as on March 31, 1997. An application for exten...
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