Allahabad Court December 2004 Judgments
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Commissioner of Income-tax Vs. Durgesh Oil Mills
Court: Allahabad
Decided on: Dec-06-2004
Reported in: [2005]273ITR305(All)
1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the opinion to this court :'Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was legally right in deleting the addition of Rs. 13,543 made by the Income-tax Officer under Section 43B of the Income-tax Act, 1961?'2. The reference relates to the assessment year 1984-85. The respondent-assessee is a registered firm. It had shown a sum of Rs. 13,543 as payable in sales tax and as well as duty account. The Income-tax Officer applying the provisions of Section 43B of the Act disallowed the aforesaid amount on the ground that it has not been paid over to the Government. In appeal, the Appellate Assistant Commissioner relying upon a Board Circular No. 372 dated December 8, 1983 (see : [1984]146ITR9(Guj) ), had allowed the claim of the respondent-assessee on the ground that the sai...
Raghubar Dayal Vs. Commissioner, Kanpur Division and ors.
Court: Allahabad
Decided on: Dec-06-2004
Reported in: 2005(3)AWC2230; 2005(1)ESC204
Arun Tandon, J.1. Heard Sri Vishnu Gupta, learned Counsel for the petitioner, Sri Ashok Khare, Senior Advocate assisted by Sri A.K. Dixit, Sri K.G. Khare, learned Counsel for the Respondent. No. 4 and Sir Piyush Shukla, learned Standing Counsel for the Respondent Nos. 1 to 3.2. There is a society duly registered under the Societies Registration Act, 1860 in the name and style of Janta Madhyamik Vidyalaya Samiti, Mohamadabad, Tehsil Bidhuna. Etawah. The said society has established a junior high school in the same name and style, and is recognised under the provisions of Uttar Pradesh Basic Education Act. The said society was originally registered in the aforesaid name on 18th August, 1964 bearing Registration No. 378/1964-65, File No. 1-13495. At the relevant time Sri Ram Murti was the President and Sri Raghubar Dayal was the life manager of the said society.3. According to the petitioner, namely, Sri Raghubar Dayal, for the purposes of registration of certain changes in the aims and o...
Shiv Kumari Gupta (Smt.) Vs. Ivth Additional District Judge and ors.
Court: Allahabad
Decided on: Dec-06-2004
Reported in: 2005(1)ARC524
Vikram Nath, J.1. This writ petition by the landlord is directed against the judgment and order dated 24th January, 1990 and 25th July, 1991, whereby the suit of the petitioner-landlord for arrears of rent and ejectment was partly decreed only in so far as the arrears of rent were concerned and has been dismissed for the ejectment of the tenant-respondent No. 3.2. The dispute relates to House No. 46/101, Hatya, Kanpur Nagar of which the petitioner is the owner and landlord and respondent No. 3, Baboo Lal, was the tenant at monthly rent of Rs. 15. As there was default in payment of rent with effect from 1st May, 1984, the landlord petitioner, after receiving the notice under Section 106 of the Transfer of Property Act, filed suit for recovery of arrears of rent and ejectment. The tenant contested the suit on various pleas; that he had made the deposit as required under Section 20 (4) of the U.P. Act No. XIII of 1972 and therefore, was entitled to the benefit of the provisions of said se...
Commissioner of Income Tax Vs. Shital Prasad Kharag Prasad
Court: Allahabad
Decided on: Dec-06-2004
Reported in: (2005)196CTR(All)162; [2006]280ITR541(All)
Prakash Krishna, J.1. The Tribunal, Allahabad, at the instance of the IT Department has referred the following question of law under Section 256(1) of the IT 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 Tribunal was correct in law in holding that neither a notice under Section 148 of the IT Act, 1961, had been issued to the assessee nor it had been validly served ?'2. The asst. yr. 1964-65 is involved in the present reference. The brief facts of the case are as follows :The proceedings giving rise the present reference arose out of reassessment proceedings under Section 147 of the Act. There was a Hindu joint family known as M/s Shital Prasad Kharag Prasad. This family consisted of Raja Sir Moti Chand, his younger brother, Gokul Chand, the sons of latter and the sons of predeceased brother, Shri Mangal Prasad. Raja Sir Moti Chand who was originally the Karta of the family died in 1934 leaving ...
Kailash Narayan Singh Son of Ramdhar Singh Vs. Zila Nibandhak,
Court: Allahabad
Decided on: Dec-06-2004
Reported in: 2006(1)AWC716
Rakesh Tiwari, J. 1. Heard counsel for the petitioner and the Standing Counsel and perused the record.2. The petitioner has filed this writ petition challenging the impugned order dated 6.12.1999 (Annexure 1 to the writ petition) passed by Zila Nibandhak, Varanasi (respondent No. 1) cancelling the petitioner's licence of Deed Writer.3. The facts of the case in a short compass are that the petitioner was granted the licence of Deed Writer in the year 1976 which was renewed from time to time. An Application No. 74/99 was filed by one Smt. Shailesh Devi in the court of Additional Chief Judicial Magistrate, Varanasi praying that certain persons including the petitioner were hands in gloves in preparing and registering a forged sale-deed of certain land belonging to her. An F.I.R. was also lodged against the petitioner in this regard on 3.11.1999 in pursuance whereof he was arrested.4. The petitioner moved an application before the 1st Additional Chief Judicial Magistrate on 26.11.1999 for ...
Commissioner of Income-tax Vs. Quality Steel Tubes P. Ltd.
Court: Allahabad
Decided on: Dec-06-2004
Reported in: (2006)200CTR(All)400; [2006]280ITR254(All)
1. In Income-tax Reference No. 73 of 1989 the Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the Income-tax Act, 1961, hereinafter referred to as 'the Act', for opinion to this Court :Whether, on the facts and circumstances of the case, the Tribunal is justified in Jaw in holding that deduction under sections 80J and 80HH is admissible to the assessee in respect of the capital employed in project No. 2 ?2. Whereas in Income-tax Reference No. 109 of 1986 the Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the Act for opinion to this Court :Whether, on the facts and circumstances of the case, the Tribunal is justified in law in holding that the assessee was entitled to deduction under Section 80HH of the Income-tax Act, 1961 3. The reference relates to the assessment year 1981-82. Since both the questions relate to the same assessee and involve the same controversy t...
Khan International Exports P. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Dec-06-2004
Reported in: (2006)201CTR(All)165; [2006]280ITR165(All)
1. 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 :'(I) Whether on a true and correct interpretation of Section 10(17A) and also in view of the provisions contained in the 'charging sections' under the Income-tax Act, 1961, the Tribunal was legally correct in holding that the 'cash incentive' amounting to Rs. 7,45,258 constituted taxable income in the hands of the assessee ?(II) Whether, on the basis of the material and evidence on record and an a true and correct interpretation of the same the Tribunal should not have held that the sum of Rs. 7,45,258 did not partake of the character of 'income' as envisaged under the Income-tax Act, 1961, and was, accordingly, liable to be excluded from the computation of 'taxable income' in the hands of the assessee ?(III) Whether, in case the answer to questions Nos. (I) and (II) are in the neg...
Commissioner of Wealth Tax Vs. R.P. Mittal
Court: Allahabad
Decided on: Dec-06-2004
Reported in: [2005]148TAXMAN463(All)
ORDER1. The Income Tax Appellate Tribunal, New Delhi has referred the following two questions of law for opinion to this Court under section 27(1) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act'):'1. Whether, on the facts and circumstances of the case, the Tribunal is justified in upholding that Appellate Assistant Commissioner's decision that the valuation of the residential property situated at Nehru Nagar, Agra should be made in accordance with section 7(4) of the Wealth Tax Act, 1957 read with Rule 1BB without taking notice of the fact that rule IBB is only applicable to the residential but let out properties and is not applicable to the properties used for self-residence as it is in the case of the assessee?2. Whether the Tribunal have failed to appreciate that rule IBB is not applicable to the assessee's cases as it came into operation only on 1-4-1979?'2. The reference relates to the assessment years 1975-76 to 1979-80.3. We have heard Shri A.N. Mahajan the lea...
Shamim Ahmad (Dr.) Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Dec-03-2004
Reported in: 2005(1)AWC963; 2005(1)ESC220; (2005)1UPLBEC171
Tarun Agarwala, J.1. The moot question which arises for consideration in the present writ petition is whether the removal of the petitioner as President of the Nagar Palika Parishad, Mubarakpur, District Azamgarh was in accordance with the provisions of Section 48(2-A) of the U.P. Municipalities Act, 1916.2. A President is elected by an electorate, but he may be removed from office by the State Government on charges specified in Section 48 of the U.P. Municipalities Act, 1916 (hereinafter referred to as the Ac).3. The relevant provisions of Section 48 of the Act reads as under :-'48. Removal of President.-Where the State Government has, at any time, reason to believe that-(a) there has been a failure on the part of the President in performing his duties, or(b) ................................................(viii) been guilty of any other misconduct whether committed before or after the commencement of the Uttar Pradesh Urban Local Self-Government Laws (Amendment) Act, 1976 whether as ...
Yogendra Kumar Yadav Vs. Chairman, Municipal Board and ors.
Court: Allahabad
Decided on: Dec-03-2004
Reported in: 2005(1)AWC842; [2005(104)FLR1066]
ORDERVineet Saran, J.1. Heard Sri Amarendra Singh, learned counsel for the petitioner and Sri Vashishtha Tiwari, learned counsel appearing for the respondents and have perused the record.2. The brief facts giving rise to this writ petition are that the petitioner was the only son of Ram Lal, who was an employee of the Municipal Board, Deoria. One Shyam Lal, brother of Ram Lal, was also an employee of the Municipal Board, Deoria. Both Ram Lal and Shyam Lal died in harness on 12.8.1990 and on 14.4.1990 respectively. On the death of Ram Lal, his widow (the mother of the petitioner) was on 23.1.1991 given appointment on compassionate ground under the Dying-in-Harness Rules. On the same date the petitioner was also given appointment on a class IV post on compassionate grounds in place of Shyam Lal, treating him to be the son of Shyam Lal. The said appointment had been given by the then Administrator of the Municipal Board. However, thereafter when the elected body took charge, on finding th...
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