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Allahabad Court December 2004 Judgments

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Dec 03 2004

U.P. Bhumi Sudhar Nigam Vs. Commissioner of Income Tax

Court: Allahabad

Decided on: Dec-03-2004

Reported in: (2005)195CTR(All)450; [2006]280ITR197(All)

R.K. Agrawal, J.1. Both the appeals filed under Section 260A of the IT Act, 1961 (hereinafter referred to as the 'Act') by U.P. Bhumi Sudhar Nigam, Lucknow (hereinafter referred to as the 'Nigam') raise common substantial question of law.2. Income-tax Appeal No. 3 of 1999 relates to the asst. yr. 1995-96 whereas IT Appeal No. 4 of 1999 relates to the asst. yr. 1994-95. In both the appeals the following substantial questions of law with the difference in the figure of receipts have been raised :'(i) Whether the Tribunal was legally correct in holding that the appellant-company is not the 'Government' and its income, therefore, was not outside the provisions of IT Act ?(ii) Whether, on the due consideration of the true nature of receipts amounting to Rs. 47,23,315 and the attendant facts and circumstances of the case, the Tribunal was legally correct in affirming taxability thereof, as income, in the case of assessee ?(iii) Whether there was any material for the Tribunal to come to the c...


Dec 03 2004

Dhyan Singh and ors. Vs. District Judge and ors.

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(3)AWC2281; 2005(1)ESC521

A.P. Sahi, J.1. The petitioners have come up assailing the orders of the Courts below, dated 13.12.1993, passed by the learned District Judge, Mainpuri and orders, dated 21.7.1993 and 16.4.1993 passed by the learned Munsif-Magistrate, Mainpuri, whereby the application of the respondent No. 3, for extension of time to deposit the decretal amount in respect of a preemption decree has been allowed and the same has been upheld by the learned revisional Court.2. The facts of the case lie in a narrow compass. The respondent No. 3 filed a suit against the petitioners for specific performance on the basis of an agreement to sell the suit property. The respondent No. 3 had executed a sale deed on 25.6.1984, in respect of plot No. 218, area 1 acre 10 decimals in favour of the petitioners for a consideration of Rs. 20,000/-. The said sale deed, which has been appended as Annexure-1 to the writ petition, contained recital to the effect that in case a sum of Rs. 20,000/-, is returned back within a ...


Dec 03 2004

Vijai Pal Son of Shri Bhagwan Sahai Vs. State of U.P. Through Secretar ...

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(4)AWC3710; 2005(1)ESC539

A.P. Sahi, J.1. The petitioner has assailed the order of the Special Land Acquisition Officer dated 2.7.2003 whereby the application moved by the petitioner for referring the award under Section 18 has been rejected by the Addl. District Magistrate (Administration) and Special Land Acquisition Officer, Bulandshahar. The claim of the petitioner along with 15 other persons has been rejected on the ground that the applications have not been moved within the time prescribed under Section 18 and since they are heavily barred by time without any supporting explanation for the delay, therefore, the applications were not maintainable.2. The present writ petition has been filed by only one of such applicants namely Shri Vijai Pal. Along with the writ petition, the petitioner has filed a copy of the application moved by him on 11.2.2000 before the Collector/Special Land Acquisition Officer, Bulandshahar. The said application discloses the following facts as admitted to the petitioner himself. Th...


Dec 03 2004

Bharat Bhushan and ors. Vs. Vith Additional District Judge and ors.

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(1)ARC678

Vikram Nath, J.1. This writ petition has been filed by the tenant for quashing the judgment and order dated 5.4.1984 and 8.11.1979 passed by the respondent Nos. 1 and 2 respectively, whereby the application of the landlord respondent No. 3 under Section 3 of the U.P. Act No. III of 1947 was allowed by the Prescribed Authority and the appeal filed against the same was dismissed.2. The dispute relates to house No. 239 (new 339), situated in Mohalla Ishwarpuri, Meerut City, Meerut, Murrari Lal the landlord, respondent No. 3 set up need of the premises in dispute for his own use and for the use of his family members on the ground that the existing accommodation is not adequate and further on the ground that he was living in a rented accommodation and wanted to live in his house. Initially, the application was rejected by the Prescribed Authority. Later on Murari Lal filed another application under Section 21 (1) (a) of the U.P. Act 13 of 1972, and the Prescribed Authority by order dated 8....


Dec 03 2004

Maya Press Mazdoor Sangh Etc. Vs. Uppar Shramayukt and ors.

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(1)ESC437

V.K. Shukla, J.1. In Civil Misc. Writ Petition No. 31892 of 2003, Maya Press Mazdoor Sangh, Allahabad, through its President Kalloo Ram has approached this Court questioning the validity of the order, dated 20.6.2003, passed by Additional Labour Commissioner, Allahabad, refusing to award wages under the provisions of U.P. Industrial Peace (Timely Payment of Wages) Act, 1978. In Civil Misc. Writ Petition No. 50799 of 2003, Maya Press Private Limited and others have approached this Court assailing the validity of the same order by means of which it has been held that provision of Section 6-W of U.P. Industrial Disputes Act, 1947 is applicable qua petitioners-establishment and further notice, dated 8.9.2003, is also subject matter of challenge by means of which, notice has been issued to show cause as to why petitioners be not prosecuted. As both the writ petitions are questioning the validity of the order, dated 20.6.2003, and as show cause notice, dated 8.9.2003, is just consequential t...


Dec 03 2004

Committee of Management, Kishan, Inter College and anr. Vs. State of U ...

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(1)ESC245

Arun Tandon, J.1. Heard Sri Irshad Ali on behalf of the petitioner, Sri Anil Bhushan on behalf of Respondent No. 5 and learned Standing Counsel on behalf of Respondent Nos. 1 to 4.2. Sri Anil Bhushan, Counsel for the Respondent No. 5 and Standing Counsel are agree that the writ petition may be disposed of at this stage without calling for a counter-affidavit.3. Kishan Inter College, Deohadi Wajidpur, District J.P. Nagar is an institution recognised under the provisions of Intermediate Education Act. The said institution run and managed in accordance with the approved scheme of administration.4. The dispute between the parties with regards to the Committee of Management entitled to manage the institution on the basis of the elections pleaded, was subject matter of consideration before this Court in Writ Petition No. 45055 of 2003. This Court vide judgment and order dated 12th April, 2004 quashed the orderdated 22.9.2003, whereby the elections set up by Respondent No. 5 namely, Chandra P...


Dec 03 2004

Rajwant Prasad Yadav Vs. State of U.P. and anr.

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(1)ESC370

Sabhajeet Yadav, J.1. The controversy involved in this writ petition is that in absence of any statutory Rules or Government Order or Circular, for determination of seniority of Seasonal Collection Peons working in the revenue department of Government of Uttar Pradesh, how their seniority can be determined What would be the basis for determination of their inter se seniority? As to whether their date of appointment would be a legitimate and the reasonable basis for determination of seniority or the number of working days of such Seasonal Collection Peons in their whole service career would be a reasonable basis for determination of their seniority. Beside this the other questions incidental to their services are also involved for consideration of this Court.2. The brief fact of the case having material bearing with the question in controversy involved in the case is that the petitioner was Seasonal Collection Peon in Tehsil Soraon, district Allahabad. He was first time appointed as suc...


Dec 03 2004

Raghuram Grah Pvt. Ltd. Vs. Commissioner of C. Ex. and Service Tax

Court: Allahabad

Decided on: Dec-03-2004

Reported in: 2005(103)ECC150; 2005(186)ELT50(All)

ORDERR.K. Agrawal, J.1. By means of the present writ petition under Article 226 of the Constitution of India the petitioner - M/s. Raghuram Grah Pvt. Ltd. and Chandra Mohan Sahu, who is the Managing Director of the aforementioned Company, seek a writ, order or direction in the nature of certiorari quashing the order dated 16th January, 2004 (Annexure 17 to the writ petition) passed by the Commissioner, Central Excise and Service Tax, Allahabad, Respondent No. 1. They also seek a writ, order or direction in the nature of mandamus commanding respondents to revoke the 'freezing' of bank accounts of the Petitioner No. 1 Company being Current Account No. 28430 and DRCs. Account Nos. 7538, 7539, 7540 and 7541 and other consequential reliefs.2. Briefly stated the facts giving rise to the present writ petition are as follows :The Petitioner No. 1 is a Private Limited Company incorporated on 19th December, 2000 under the provisions of the Companies Act, 1956. The Petitioner No. 2 is its Managin...


Dec 03 2004

Arun Kumar Maheshwari and ors. Vs. Income Tax Officer and ors.

Court: Allahabad

Decided on: Dec-03-2004

Reported in: (2005)196CTR(All)207; [2006]284ITR642(All)

R.K. Agrawal, J.1. By separate petitions filed under Article 226 of the Constitution of India, Arun Kumar Maheshwari, petitioner in Civil Misc. Writ Petn. No. 538 of 2001; Amit Kumar Maheshwari, petitioner in Civil Misc. Writ Petn. No. 539 of 2001 and Ajay Kumar Maheshwari, petitioner in Civil Misc. Writ Petn. No. 540 of 2001 seek a writ, order or direction in the nature of certiorari quashing the notice dt. 15th March, 2001, issued by the ITO, Ward Bijnor, relating to the asst. yr. 1995-96. Civil Misc. Writ Petn. No. 709 of 2001 has been filed by six persons, namely, Lalit Kumar Agrawal, Raj Kamal Agrawal, Atul Kumar Agrawal who are brothers, and their wives seeking a writ, order or direction in the nature of certiorari quashing separate notices issued to them on 15th March, 2001, by the ITO, Ward Bijnor, respondent No. 1, under Section 148 of the IT Act, 1961 ('the Act'), relating to the asst. yr. 1996-97.Since all the four petitions raise a common question of law, they are being dec...


Dec 03 2004

Commissioner of Wealth-tax Vs. Smt. Manju Rani

Court: Allahabad

Decided on: Dec-03-2004

Reported in: [2006]280ITR449(All)

1. The Income-tax Appellate Tribunal, New Delhi, 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, the Tribunal is right in holding that the rectificatory valuation report drawn under Section 35(1)(aa) of the Wealth-tax Act by the Valuation Officer amounted to a second valuation report and thus was not admissible under law 2. The present reference relates to the assessment years 1981-82 to 1983-84. Briefly stated the facts giving rise to the present reference are as follows :3. The respondent is assessed for wealth-tax in the status of an individual. The valuation date is December 31, of each year. She owned, inter alia, a half share in Manjushree Cinema and a land at Nunhai, Agra. During the course of the assessment proceedings under the Act, the Wealth-tax Officer referred the question of valuation to the Assistant Valuation Officer, who determined the value of the asse...


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