Allahabad Court August 2004 Judgments
Ashwani Dhingra Vs. Chief Commissioner of Income Tax and ors.
Court: Allahabad
Decided on: Aug-31-2004
Reported in: [2005]276ITR98(All)
R.K. Agrawal, J.1. By means of the present writ petition filed under Article 226 of the Constitution of India, the petitioner, Ashwani Dhingra, seeks a writ, order or direction in the nature of certiorari quashing the notices issued by the ITO, Ward-1, Noida, respondent No. 4, on 20th Nov., 2003 under Section 148 of the IT Act, 1961, hereinafter referred to as the Act, for the asst. yrs. 1989-90 to 1994-95, collectively filed as Annex. 8 to the writ petition and other consequential reliefs.2. Briefly stated, the facts giving rise to the present petition are as follows :According to the petitioner, he was initially residing in the State of Punjab. His land, which was in Fazilka, district Ferozepur, was acquired by the Government of Punjab on 20th Aug., 1973 under the provisions of the Land Acquisition Act, 1894. The compensation was awarded to him on 12th Sept., 1990 and 29th May, 1993 under the orders passed by the Punjab & Haryana High Court. He was paid interest only on 21st Aug., 20...
Tag this Judgment!Commissioner of Income Tax Vs. Mohan Steel Ltd.
Court: Allahabad
Decided on: Aug-31-2004
Reported in: (2004)191CTR(All)279; [2005]273ITR479(All)
R.K. Agrawal, J.1. The Tribunal, Allahabad; 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 the expenditure incurred by the assessee before the commencement of the actual production was allowable as a revenue expenditure and not as a capital expenditure ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates to the asst. yr. 1977-78. The relevant previous year ended on 31st March, 1977. For the assessment year in question, the respondent filed its return of income declaring a loss of Rs. 9,86,734. As it had not commenced any manufacturing activity, the IAC (Asst.) called upon the respondent to show cause as to why various expenses debited in the P&L; a/c should not be disallowed and its income should be assessed at nil. The re...
Tag this Judgment!Commissioner of Income Tax Vs. Varanasi Nagar Vikas
Court: Allahabad
Decided on: Aug-31-2004
Reported in: (2004)192CTR(All)323; [2005]275ITR140(All)
R.K. Agrawal, J. 1. The Tribunal, Allahabad, 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 finding of the Tribunal that the assessee is entitled to claim a deduction of Rs. 62,865 is legally correct ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates to the asst. yr. 1977-78. The respondent-assessee is a firm originally consisting of the following partners : 1. Shri Hari Prasad 2. Smt. Uma Devi 3. Shri Jiwat Ram Sharma 4. Shri Jai Kishan Sharma (son of No. 3) 5. Shri Risat Das 6. Smt. Manjoo Jain 7. Shri Shyam Sunder Das 8. Shri Madan Mohan Das As per the terms of the deed, the heirs of the deceased partner were to step into the shoes of the deceased partner. Shri Jiwat Ram Sharma died on 11th May, 1975, and the firm closed its accounts upto 10th May, 1975. On...
Tag this Judgment!Ashwani Dhingra Vs. Chief Commissioner of Income Tax
Court: Allahabad
Decided on: Aug-31-2004
Reported in: (2005)194CTR(All)233; [2005]275ITR72(All)
R.K. Agrawal, J.1. By means of the present Writ Petition filed under Art. 226 of the Constitution of India the petitioner seeks a writ, order or direction in the nature of certiorari quashing the order dt. 22nd Jan., 2004, passed by the Chief CIT, Meerut, respondent No. 1, filed as Annex. 10 to the Writ Petition and other consequential reliefs.2. Briefly stated, the facts giving rise to the present petition are as follows :The petitioner claims himself to be a resident of the Punjab. He owned land in Fazilka, District Firozpur, in the State of Punjab which have been acquired by the Government of Punjab under the provisions of Land Acquisition Act, 1894. The petitioner got compensation pursuant to the orders passed by the Punjab & Haryana High Court on 12th Sept., 1990 and 19th May, 1993. Even though he had received the compensation, the State Government did not pay interest thereon forcing the petitioner to approach the Punjab & Haryana High Court once again. The Punjab & Haryana High ...
Tag this Judgment!U.P. State Electricity Board and ors. Vs. Iii Addl. Civil Judge and or ...
Court: Allahabad
Decided on: Aug-31-2004
Reported in: 2005(1)AWC537
R.B. Misra, J.1. Heard Sri M.M.D. Agarwal. learned counsel for the petitioners, and learned standing counsel for the State-respondents. None appears for the private respondents.2. In this petition prayer has been made to quash the orders dated 21.2.1984 and 15/19th July, 1982 passed by the 8th Additional Munsif, Aligarh in Misc. Case No. 93 of 1983, U.P.S.E.B. and Ors. v. Smt. Pushpa Saxena and Ors. and in Suit No. 128 of 1980, Smt. Pushpa Saxena v. U.P.S.E.B. and Ors. respectively and order dated 3.9.1987 passed by the 3rd Additional Civil Judge, Aligarh in Civil Misc. Appeal No. 37 of 1984, U.P.S.E.B. v. Smt. Pushpa Saxena and Ors.).3. It appears that the respondent No. 3 filed a Suit No. 128 of 1980 before the Munsif Koil, Aligarh for cancellation of appointment of respondent Nos. 5, 6, 7 and 8 and also for issuance of mandatory injunction directing the defendant Nos. 2 and 3 to appoint the respondent No. 3 as trained graduate teacher w.e.f. 1.7.1978 in Vidyut Parishad Bal Vidyalaya...
Tag this Judgment!Ram Kishan and ors. Vs. Sri Ganeshi
Court: Allahabad
Decided on: Aug-31-2004
Reported in: 2005(2)AWC1283
Umeshwar Pandey, J.1. Heard Sri B. Malik, learned counsel for the appellants. None has however, appeared on behalf of the respondent,2. This second appeal arises out of the judgment and decree dated 31.1.1981 passed by the 1st Addl. District Judge, Meerut, whereby he allowed the first appeal and set aside the judgment and decree dated 6.5.1975 passed by the trial court (2nd Addl. Civil Judge).3. The facts giving rise to this appeal in brief are that the respondent-plaintiff had filed a suit for specific performance of contract of sale, which was hotly contested by the appellants-defendants in the trial court. At the trial stage, it was held that the plaintiff-respondent had failed to establish on record that he was ready to perform the essential terms of the contract, which were to be performed by him and accordingly, the trial court dismissed the suit against which the First Appeal was preferred. The 1st appellate court held that though, it is sufficiently established on record and it...
Tag this Judgment!Commissioner of Wealth-tax Vs. Dalpat Singh and ors.
Court: Allahabad
Decided on: Aug-31-2004
Reported in: [2005]276ITR133(All)
1. The Income-tax Appellate Tribunal, New Delhi, has referred the following two questions under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act') for the opinion to this court :'1. Whether the Income-tax Appellate Tribunal is legally correct in holding that the assessee was entitled to exemption under Section 5(1)(iv) of the Wealth-tax Act in respect of his share in the value of the immovable properties, which belonged to the firm of which the assessee is a partner ?2. Whether the Income-tax Appellate Tribunal is legally correct in holding that reversionary value of land cannot be included while valuing the immovable property by capitalizing net annual value ?'2. Briefly stated the facts giving rise to the present references are as under :3. The respondent in W. T. R. No. 119 of 1985 is Dalpat Singh, whereas in W. T. R. No. 120 of 1985 the respondent is Ajit Singh and in W. T. R. No. 137 of 1985 the respondent is Abhay Singh. All of them are partners in M...
Tag this Judgment!Commissioner of Income-tax Vs. Kanpur Textiles Ltd.
Court: Allahabad
Decided on: Aug-31-2004
Reported in: (2005)198CTR(All)293; [2005]276ITR140(All)
R.K. Agrawal J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the opinion to this court :--'1. Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in holding that the liability of gratuity amounting to Rs. 16,45,092 relating to past years accrued in the accounting year relevant to the assessment year 1972-73 and was, therefore, an allowable deduction for that assessment year?2. Whether, on the facts and in the circumstances of the case, when the system of accounting of the assessee was mercantile and when Dr. Sampurnanand Award of 1961 was extended by the U. P. Government year after year, the Tribunal was justified in law in holding that the liability of Rs. 16,45,092 relating to the past years arose for the first time in the assessment year 1972-73?3. Whether, the Tribunal having found that the assessee-com...
Tag this Judgment!Commissioner of Income-tax Vs. Raj Bans Singh
Court: Allahabad
Decided on: Aug-31-2004
Reported in: [2005]276ITR351(All)
1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law under Section 256(2) of the Income-tax Act, 1961, hereinafter referred to as 'the Act'), for opinion to this court :'Assessment year 1973-74 :1. Whether, on the facts and in the circumstances of the case, there was material before the Tribunal to hold that the assessee had discharged its burden to rebut the presumption of concealment ?2. Whether, on the facts and in the circumstances of the case, when the Explanation to Section 271(1)(c) is admittedly attracted, the Tribunal's requirement of positive evidence on concealment is legally correct ?3. Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that penalty is not leviable ? Assessment year 1974-75 : 1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the penalty under Section 271(1)(c) is not imposable in the absence of a finding of concealment is...
Tag this Judgment!Commissioner of Income-tax Vs. Krashak Sahkari Ganna Samiti Ltd.
Court: Allahabad
Decided on: Aug-31-2004
Reported in: [2005]277ITR117(All)
R.K. Agrawal, J.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 opinion to this court :'Whether on the facts and in the circumstances of the case the Appellate Tribunal was right in law in holding that the assessment made by the Income-tax Officer on the basis of the revised return was vitiated under law and the very order of assessment was liable to be quashed ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates to the assessment year 1974-75. The respondent-assessee is a co-operative society established with specific objects mentioned in paragraph 4 of the Pratiman Upvidhiyan. The main object of the society consisted of (i) sugarcane cultivation on specific lines ; (ii) obtaining profitable prices for sugarcane growers ; (iii) expeditious supply of sugar-cane to sugar mills, and (iv) expeditious pa...
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