Allahabad Court November 2004 Judgments
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Cwt Vs. Chakrabarty Sadh
Court: Allahabad
Decided on: Nov-20-2004
Reported in: [2005]146TAXMAN387(All)
1. In these references the Income Tax Appellate Tribunal, Allahabad has referred the following similar question of law under section 27(l) of the Wealth Tax Act, 1957, hereinafter referred to as 'the Act', for opinion to this Court:'Whether on the facts and in the circumstances of the case, the assessee was entitled to exemption under section 5(1)(xxxii) of the Wealth Tax Act, 1957, in respect of his share in the firm M/s. NX Overseas Traders, Farrukhabad ?'Reference No. 116 of 1987 relates to the assessment years 1977-78 to 197980 and Reference No. 117 of 1987 relates to the assessment years 1981-82 to 1983-84.Briefly stated the facts giving rise to both the references are as follows:2. The respondent-assessee is an H.U.F. and is a partner in M/s. NX Overseas Traders, Farrukhabad, which is engaged in dyeing, printing white cotton cloth and preparing garments, bed spreads, and scarves. The respondent claimed exemption under section 5(l)(xxxii) of the Act in respect of his share in the ...
Cit Vs. Ashok Bhargava
Court: Allahabad
Decided on: Nov-20-2004
Reported in: [2005]146TAXMAN400(All)
ORDER1. The Income Tax Appellate Tribunal, Allahabad has referred the following question of law under section 256(l) 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 profit of Ashok Stationery Mart was assessable in the hands of the assessee in the status of HUF or as individual?'We have heard Sri Shambhu Chopra, learned Standing counsel appearing for the revenue and Sri S.B.L. Srivastava for the respondent-assessee.2. The present reference relates to the assessment year 1975-76.In the aforesaid assessment year the respondent claimed income from the Ashok Stationery Mart and M/s. Narsingh Paper Mart and house property as belonging to HUR However, by way of abundant caution he had declared the same in Part III of the return of income. The Income Tax Officer treated the income from the said firm as belonging to the respondent-assessee in his individual capacity and not that of HUR ...
Babulal Jiwan Ram (Huf) Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Nov-20-2004
Reported in: (2006)202CTR(All)612
1. The Tribunal, Allahabad, has referred the following three questions under Section 256(2) of the IT Act, 1961 (hereinafter referred to as 'the Act1), for opinion to this Court :(1) Whether, on the facts and circumstances of the case, pronotes of the value of Rs. 18,000 executed in favour of Ku. Vandana Kedia recovered from the room of Smt. Prakashwati Devi Kedia constituted investments made by the assessee-HUF?(2) Whether, on the facts and circumstances of the case, investments of Rs. 20,000 represented by the pronotes executed in favour of Smt. Janki Devi and Rs. 27,500 in the pronotes executed in favour of Sri Satya Narain Agarwal were the investments of the assessee-HUF ?(3) Whether, on the facts and circumstances of the case, pronotes recovered from the custody of Smt. Prakashwati Devi Kedia could be considered for assessment in the case of assessee-HUF ?2. Briefly stated, the facts giving rise to the present reference are as under :The present reference relates to the asst. yr. ...
Smt. Angoori Devi Vs. Chief Commissioner (Admn.)
Court: Allahabad
Decided on: Nov-20-2004
Reported in: [2005]145TAXMAN64(All)
ORDERThis petition has been filed, challenging the order of Chief Commissioner (Admn.), U.P./Commissioner of Income-tax, Lucknow dated 29-3-1985.2. A notice under section 263 of the Income Tax Act was issued for enhancing the tax on the ground that the petitioner had been awarded and had received compensation towards the acquisition of his plot under the Land Acquisition Act by way of enhancement by the order dated 28-12-1979 in the assessment year 1980-81.3. A reply was submitted by the petitioner. The Chief Commissioner (Admn.) /Commissioner of Income-tax, Lucknow after considering the plea raised by the petitioner, however, came to the conclusion that the petitioner was liable to make payment of income-tax on the interest awarded and paid in that very year for which the assessment was made and the payment was received. The plea of the petitioner that the interest received by him be bifurcated on accrual basis with effect from the assessment years 1973-74 to 1980-81 was not found to ...
Chief Commissioner of Income-tax (Admn.) Vs. Kisan Sahkari Chini Mills ...
Court: Allahabad
Decided on: Nov-19-2004
Reported in: (2005)196CTR(All)220; [2005]273ITR42(All)
P. Krishna, J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law, at the instance of the Chief Commissioner of Income-tax for the opinion to this court, under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act')'Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction under Section 80P(2)(c) of the Income-tax Act, 1961 ?'2. The facts of the case in brief are as follows :3. The respondent-assessee is a co-operative society. The assessment year involved in the case is 1977-78. During the year under consideration, the sugar factory was under construction. No business was done. The assessee received interest on deposits with banks and post offices. A return of net loss of Rs. 7,643 was filed. The deduction claimed by the assessee towards the expenses was disallowed by the Income-tax Officer. He computed the interest income after rejecting the claim put forward by the assessee with...
State of U.P. and ors. Vs. Miss Nikhat Parveen and ors.
Court: Allahabad
Decided on: Nov-19-2004
Reported in: 2005(3)AWC2733; 2005(1)ESC801; [2005(2)JCR604(All)]; (2005)1UPLBEC411
Sunil Ambwani, J.1. Heard Sri V.S. Shukla, learned Standing Counsel for State of U.P., the petitioner in this writ petition.2. The State of U.P. through the Collector, Fetehpur, and the Board of High School and Intermediate Education, U.P. Allahabad through its Secretary have filed this writ petition for setting aside the judgment and order dated 1.4.2002 passed by Civil Judge (Junior Division), Fatehpur, in Original Suit No. 593/1991, awarding Rs. 12,500/- as half of the compensation claimed by the plaintiff for delay in declaring her result of the High School examination, in terms of directions of this Court; and the judgment and order dated 27.7.2002 passed by Additional District Judge, Court No. 6, Fatehpur dismissed the Civil Appeal No. 17/2002.3. Since the claim for damages in the Suit was only for Rs. 25,000/-, a Second Appeal is not provided against the judgment of the Appellate Court, in terms of amended Section 102 of C.P.C., which has come into force with effect from 1.7.200...
Pushpa Saxena (Smt.) Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-19-2004
Reported in: 2005(1)ESC507; (2005)1UPLBEC418
Sunil Ambwani, J.1. Heard Sri Ashok Khare, Senior Advocate, assisted by Sri Mukesh Kumar, Advocate, learned Counsel for petitioner and learned Standing Counsel for respondents.2. Sukh Devi Balika Uchchatar Madhyamik Vidyalaya Mandir, Mahewa, district Etawah is a recognized and aided educational institution and is regulated by the provisions of U.P. Intermediate Education Act, 1921 and U.P. High School and Intermediate College (Payment of Salary to Teachers and other Employees) Act, 1971. The institution is running classes up to Class X with Class I to V as primary sections. The entire institution is receiving the grant-in-aid.3. The petitioner was appointed as an Assistant Teacher in the primary section on 1.7.1978. Her services were terminated on 15.4.1984 with some other teachers of primary sections. The petitioner filed a Writ Petition No. 7065 of 1984 challenging the termination order. During the pendency of the writ petition, an order was passed by this Court on 7.5.1987 directing...
Lalit Kumar Srivastava Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-19-2004
Reported in: 2005(1)AWC461; 2005(1)ESC745
Sabhajeet Yadav, J.1. On 29.10.2004, Sri Ashok Khare learned senior advocate for the petitioner and Sri R. K. Tripathi advocate for respondent Nos. 2 and 3 have been heard at length and on conclusion of hearing, the judgment was reserved.2. The brief facts of the case are that the father of the petitioner late Hira Sri Lal Srivastava, while working as head master in the Primary School Gauspur, Hathgaon, District Fatehpur run by the Uttar Pradesh Basic Education Board, died in-harness on 9.6.1999 leaving behind him his wife, four sons and one daughter. After his death, his uneducated widow demanded the service for the petitioner, who is her second eldest son, on any class-III post under Dying-in-Harness Rules applicable to the employees (teaching and non-teaching) of Uttar Pradesh Basic Education Board. According to the case of the petitioner, he is duly qualified to be appointed as a teacher or clerk in the establishment of the respondents, but he was offered only Class-IV post in the ...
Smt. Sandhya Singh Vs. Maj. Sandeep Singh
Court: Allahabad
Decided on: Nov-19-2004
Reported in: 2005(1)AWC317; I(2005)DMC484
Sunil Ambwani, J.1. Heard Sri M. K. Gupta learned counsel for applicant wife, and Sri B. D. Mandhyan, senior advocate for the opposite party-husband.2. This is wife's revision against the judgment dated 14.1.2002 passed by Additional District Judge (Court No. 1) Aligarh, by which she has been awarded only Rs. 3,000 towards the cost of litigation. The trial court has refused to award maintenance pendente lite under Section 24 of the Hindu Marriage Act, 1955 (in short, the Act) claimed by her @ Rs. 5,000 per month, in the divorce petition initiated by her husband, on the grounds of cruelty and desertion.3. The husband filed a divorce petition under Section 13 of the Act in the Family Court at Jodhpur. In pursuance of order passed by Hon'ble Supreme Court, the divorce petition was transferred to the Court of District Judge, Aligarh, and was assigned to the Additional District Judge (Court No. 1), where it is pending. The applicant filed an application under Section 24 of the Act, for main...
Balzor Singh Vs. Balbir Singh
Court: Allahabad
Decided on: Nov-19-2004
Reported in: AIR2005All117; 2005(3)AWC2272
ORDERK.N. Ojha, J.1. Instant appeal has been preferred against order dated 8th September, 1987 passed by IXth Additional Civil Judge, Meerut in Civil Appeal No. 250 of 1982 Baizor v. Balbir whereby judgment and decree dated 20th May, 1982 passed by Additional Munsif, Court No. 6, Meerut in Regular Suit No. 502 of 1981 Baizor Singh v. Balbir Singh was set aside and the case was remanded to frame specific issues in respect of genuineness of Will deed, record evidence and, therefore to decide the case afresh expeditiously in accordance with law.2. Heard Shri B. S. Chaudhary, learned counsel for the appellant. None appeared for the respondent.3. The fact of the case in brief is that both parties are resident of the same village Donnger, District Meerut. Anoop Singh is real brother of Balbir Singh. Kehar Singh was uncle of Balbir Singh. Disputed land was of plot No. 108 Khasra No. 557, area 5 beegah 6 Vishwasi. Balbir Singh, Anoop Singh and Kehar Singh were co tenure holders, in which 1/2 s...
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