Allahabad Court December 2004 Judgments
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Committee of Management, Intermediate College, Through Its Manager Pro ...
Court: Allahabad
Decided on: Dec-01-2004
Reported in: 2005(2)ESC968; (2005)1UPLBEC784
Arun Tandon, J.1. Heard Sri Sudhakar Pandey, learned Counsel for the petitioner, Sri Vijay Bahadur Singh, Senior Advocate issued by Sri Harish Chandra Singh, learned Counsel for the respondent No. 3 and Sri Piyush Shukla, learned Standing Counsel, for the respondent Nos. 1, 2 and 4.2. Intermediate College, Turapatti Mahuawa, District Kushi Nagar is an institution recognized under the provisions of Intermediate Education Act. The said institution is run and managed in accordance with approved scheme of administration. The Petitioner, Committee of Management through its alleged Manager Sri Pramod Kumar Singh has filed this writ petition against an Order passed by the Joint Director of Education, Gorakhpur, respondent No. 1, dated 27th May, 2004 whereby after revoking the earlier Order dated 27th January, 2002 passed in exercise of power under Section 6 (3) of the U.P. High Schools and Intermediate Colleges (Payment of Salaries of Teachers and other Employees) Act, 1971, he has directed t...
Vikas Pawar Vs. Smt. Tara Rani and anr.
Court: Allahabad
Decided on: Dec-01-2004
Reported in: 2005(1)ARC196
K.N. Ojha, J.1. Heard Sri P.K. Jain, learned Counsel for the defendant-revisionist Vikas Pawar and have gone through the impugned order dated 6.11.2004 passed by the learned Judge Small Causes Court (Additional District Judge, Court No. 5), Muzaffar Nagar, passed in S.C.C. Suit No. 2 of 2003, Smt. Tara Rani and Anr. v. Vikas Pawar, whereby Application 58C moved by the revisionist for framing issues before entering into evidence was rejected.2. Issue notice and staying proceedings of the SCC suit will linger the final disposal of the case pending before the Court below. It is proper and in the interest of justice that the instant revision is disposed of at the admission stage, specially when this order will not prejudice the plaintiff and in view of the submission made by the learned Counsel for the plaintiff-respondents before the Court below that they had no objection in case issues were framed in the case, as is evident from the impugned order dated 6.11.2004.3. The fact of the case ...
Commissioner of Income Tax Vs. J.K. Organisation
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2005)196CTR(All)35; [2005]279ITR503(All)
R.K. Agrawal, J.1. The Tribunal, Allahabad, by separate orders has referred the following two questions of law under Section 256(2) of the IT Act, 1961, hereinafter referred to as the Act, for opinion to this Court.;'1. Whether the Tribunal was justified in holding that the income of the assessee-AOP was exempt from tax on the ground of mutuality ?2. Whether the Tribunal was justified in ignoring that the income of the assessee-AOP was assessable business income under Section 28(iii) of the IT Act, 1961, in view of the fact that the assessee-AOP was carrying on an organised activity of arranging meetings and conferences for discussing matters of productions, accounts, taxation, etc. ?'2. While the Ref. No. 247 of 1987 relates to asst. yrs. 1976-77 to 1978-79, the Ref. No. 248 of 1987 relates to the asst. yrs. 1979-80 and 1980-81.3. Briefly stated that facts giving rise to the present references are that the respondent-assessee, M/s J.K. Organisation Ltd., Kamla Tower, Kanpur, hereinaft...
Shanti Swarup Bhatnagar Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2005)196CTR(All)168; [2005]279ITR451(All)
R.K. Agrawal, J.1. The Tribunal, Allahabad, has referred the following questions of law under Section 256(2) of the IT Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court :'Whether, on the facts and circumstances of the case, the view of the Tribunal that penalty under Section 271(1)(c) was liable to be sustained is correct in law ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates to the asst. yr. 1975-76 in respect of proceeding for imposition of penalty under Section 271(1)(c) of the Act. The applicant is an individual who did not maintain any account. The original assessment for the year under reference was framed by the ITO on 20th Sept., 1975 on a total income of Rs. 12,000. A search took place on 28th Nov., 1976 at the residence of the applicant's father Sri S.B. Bhatnagar in which a black diary which was in the handwriting of the applicant, was seized. Amongst other entries, an entry relating to Rs. 10...
Smt. Putli Bibi Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2005)197CTR(All)134; [2005]279ITR294(All)
R.K. Agrawal, J.1. The Tribunal, Allahabad, has referred the following two questions of law under Section 256(2) of the IT Act, 1961, hereinafter referred to as the Act, for opinion to this Court.'1. Whether, on the facts and in the circumstances of the case, can it be said that there was any material to support the Tribunal's finding that the transaction entered into between the assessee and Parmatma Dutt Misra with regard to sub-letting of the disputed properties was an artificial arrangement liable to be ignored in determining the annual letting value thereof ?2. Whether, on the facts and in the circumstances of the case, the Tribunal should have determined the annual letting value of properties in dispute on the basis of actual income received by the assessee-applicant from those properties and not on the basis of the rental income which had yielded to Parmatma Dutt Misra ?'Briefly stated, the facts giving rise to the present reference are as follows :2. The present reference relat...
Commissioner of Income Tax Vs. Padampat Singhania (Huf)
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2005)197CTR(All)101; [2006]280ITR114(All)
R.K. Agrawal, J. 1. The Tribunal, Allahabad, has referred the following questions of law under Section 256(2) of the IT Act, 1961, hereinafter referred to as the Act, for opinion to this Court :'1. Whether, on the facts and in the circumstances of the case, the penalty under Section 28(1)(c) has rightly been cancelled by the Tribunal ?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in ignoring the reasonable cause for inordinate delay in imposing penalty under Section 28(1)(c) and in holding that the case of the assessee falls within the purview of the decisions of the Hon'ble High Court in the case of Ram Kishan Baldeo Prasad v. CIT : [1967]65ITR491(All) and in the case of Bisheshwar Lal v. ITO : [1970]75ITR698(All) ?'2. Briefly stated the facts giving rise to the present reference are as follows :The reference relates to the asst. yr. 1947-48. The ITO completed the assessment for the aforementioned assessment year under Section 23(3)/34 of the...
Commissioner of Income-tax Vs. U.P. Hotels Ltd.
Court: Allahabad
Decided on: Dec-01-2004
Reported in: [2005]279ITR449(All)
1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the Income-tax Act, 1961 (here-inafter referred to as 'the Act'), for opinion to this Court :'Whether, on the facts and in the circumstances of the case, the order of the Tribunal upholding the deletion for entertainment expenditure is vitiated as it has failed to appreciate the provisions of Section 37(2B) of the Act correctly ?'2. The reference relates to the assessment years 1976-77 and 1977-78.3. Briefly stated the facts giving rise to the present reference are as under :4. The respondent is a public limited company and is engaged in running three five star hotels of international standard, namely, Clarks Amer, Jaipur (Rajasthan), Clark Shiraz, Agra and Clarks Avadh, Lucknow. During the course of assessment, the Income-tax Officer, Varanasi, has added a sum of Rs. '1,50,000 in each of the assessment years on account of entertainment of guests and various visitors for ...
Orient Arts and Crafts Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Dec-01-2004
Reported in: (2005)198CTR(All)378; [2005]279ITR581(All)
Prakash Krishna, J.1. The Tribunal, Delhi, at the instance of the assessee 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 justified in law in holding that it was obligatory for the assessee to have machinery and plant and that it had failed to establish that it had installed machinery and plant for the purposes of the business of the undertaking within the meaning of Clause (2) of the Explanation below Sub-section (2) of Section 32A of the IT Act, 1961 ?' '2. The asst. yr. 1979-80 is involved in the present reference. The assessee is an exporter and is engaged in the business of brass art wares consisting of bell sets, wind chimes, iron bells, candle stands, etc. It claimed itself as manufacturer of these items. The claim of the assessee for weighted deduction under Section 35B of the Act on a total expendit...
Oriental Insurance Co. Ltd. Vs. Lajjawati and ors.
Court: Allahabad
Decided on: Dec-01-2004
Reported in: 3(2005)ACC865
Pradeep Kant, J.1. Heard the learned Counsel for the appellant Mr. Anil Srivastava and Mr. Rnjendra Jaiswal for the respondents.2. Learned Counsel for the appellant (Insurance Company) submitted that no liability could have been fixed on the Insurance Company for the amount awarded in view of the fact that the licence of the truck driver was not valid. In this regard he submits that the original driving licence which has been relied upon was with respect to the driving of light goods vehicle which was issued in 1992. But that too was not in the name of Pappu Yadav. The licence was got renewed from Faizabad in the name of Pappu Yadav. His submission is that if the alleged truck driving licence was false and fake the renewal thereof would not make the licence valid.3. In response Mr. Rajendra Jaiswal submitted that even assuming that the licence was not valid and was fake that would not absolve off the liability of the Insurance Company.4. We, therefore, while dismissing this appeal give...
Chief Commissioner (Admn.) (U.P.) Vs. Kanhaiya Lal Kapoor and Sons
Court: Allahabad
Decided on: Dec-01-2004
Reported in: [2005]147TAXMAN12(All)
ORDER1. 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 opinion to this Court.'Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in upholding the decision of the A.A.C. Cancelling the re-opening of assessment under section 147(b) on the basis of the decision of Hon'ble Supreme Court of India in the case of Indian and Eastern Newspaper Society v. CIT : [1979]119ITR996(SC) 2. The Reference relates to the assessment year 1975-76.3. Briefly stated the facts giving rise to the present Reference are that the respondents is a registered firm and carry on the business of manufacture and sale of garments. It also exports garments to foreign countries. Originally, the assessment was made on a total income of Rs. 15,810. The total turnover of the assessee was of Rs. 15,87,736 out of which the sales within India were of Rs....
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