Allahabad Court September 2004 Judgments
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Brajesh Misra Vs. Hon'ble High Court of Judicature and Anr.
Court: Allahabad
Decided on: Sep-16-2004
Reported in: [2005(107)FLR20]
Bhanwar Singh, J.1. Mr. Brajesh Misra is tlie son of an Additional District Judge, namely Shri J.C. Mishra who died in harness. He has sought for a writ in the nature of mandamus commanding the respondents to appoint the petitioner on the post of Officer-on-Special Duty like other legal heirs of the Addltional District Judges who unfortunately met with premature death, As he says, he has been discriminated against other legal heirs of the judicial officers, although he has expressed his gratitude for the appointment which has been offered to him in Lucknow Bench of the Allahabad High Court. However, his contention is that the other legal heirs of the judicial officers who died in harness were given better assignment.2. The facts in brief are as follows:The petitioner's father Shri J.C. Mishra was a member of the U.P. Higher Judicial Service and at the time of his death, he was posted as Additional District and Sessions Judge at Moradabad. Unfortunately, he met with a road accident on 3...
Welfare Association of Self Financed Institutions and ors. Vs. State o ...
Court: Allahabad
Decided on: Sep-15-2004
Reported in: (2005)1UPLBEC27
Arun Tandon, J.1. Heard Sri V. B. Upadhyay Senior Advocate, assisted by Sri A. K. Goyal Advocate on behalf of the petitioners, Additional Advocate General Sri Sudhir Agrawal and Chief Standing Counsel Sri S. M. A. Kazmi on behalf of Respondent Nos. 1, 2 and 3 and Sri Neeraj Tiwari on behalf of Respondent No. 4.2. With the consent of the parties, since counter affidavit and rejoinder affidavits have already been exchanged, the present writ petition is being disposed of at the admission stage itself.3. The Petitioner No. 1, which is an Association of self financed institutions, is a society duly registered under the Societies Registration Act. The aim and object of the society is to develop higher education and to look after the welfare of the members of the society. The members of the society are managements of institutions of higher education in professional courses without aid of the Government. The petitioner No. 2 is a society with similar aim and object. The members of the said soc...
D.S. Joseph Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-15-2004
Reported in: 2005CriLJ709
ORDERAmar Saran, J.1. Heard the learned counsel for the applicant and the learned AGA.2. The applicant is a Christian by birth. He claims to be taking part in the 'Prarthna Sabha' that is conducted in the premises of the Mount Carmel School, Mission Compound, Mirzapur. This Criminal Revision has been filed for challenging an order passed by the City Magistrate, Mirzapur, dated 19-8-2004 under Section 144, Cr.P.C. By this order, the City Magistrate has, inter alia, restrained the assembly of five or more persons and the conduct of any meeting by them or raising of any objectionable poster or banner in between the Mission Compound to Mount Carmel School in the Ramai Patti Tiaraha of the Kotwali Shahar, Mirzapur. After hearing orders were reserved on the applicant's petition on 3-9-2004 by another bench. However, unfortunately on 10-9-2004 that bench released this case and directed it to be listed before another bench. Thereafter, it was placed before Hon'ble the Acting Chief Justice, who...
Mohan Singh Vs. District Judge and ors.
Court: Allahabad
Decided on: Sep-15-2004
Reported in: 2005(1)AWC97
S.N. Srivastava, J.1. Petition in hand has been filed assailing the order dated 25.3.2003, passed by Civil Judge (J.D.) City Varanasi in Suit No. 1203 of 1997.2. It would appear that by means of order dated 20.5.2003, application filed by the petitioner seeking adjournment was rejected and evidence was ordered to be closed. Thereafter, application filed for recall of that order also came to be rejected by means of order dated 1.11.2003. Revision preferred against the said order was also dismissed.3. I have heard learned counsel for the parties and perused the impugned orders. It would transpire that evidence of the petitioner was closed on the ground that the petitioner was disentitled to adjournment in view of the amended provision. It is evident from the record, that statement of one of the witnesses was recorded and the matter was fixed for cross-examination and statements of other witnesses. It would further appear that on the date fixed, counsel for the petitioner had not attended...
Commissioner of Gift-tax Vs. Nabe Shah (Late) (Through Mahmood Shah)
Court: Allahabad
Decided on: Sep-15-2004
Reported in: [2005]279ITR383(All)
1. The Income-tax Appellate Tribunal, Delhi, has referred the following two questions of law under Section 26(1) of the Gift-tax Act, 1958, hereinafter referred to as 'the Act', for opinion to this Court.'1. Whether, on the facts and circumstances of the case, the Gift-tax Officer was legally correct in initiating proceedings under Section 16(1) of the Gift-tax Act, 1958, against the deceased assessee, Nabi Shah, for the assessment year 1976-77 on the basis of the report of the internal audit party ?2. Whether, on the facts and in the circumstances of the case, there was a deemed gift leading its taxability in the hands of the deceased assessee in view of his retirement from the firm of M/s. Amjad Ali and Co. on September 30, 1974 ?'2. Briefly stated the facts giving rise to the present reference are as follows : 3. The present reference relates to the assessment year 1976-77. The deceased late Nabi Shah was a partner in the firm, M/s. Amjad Ali and Co. During the assessment year 1976-...
Cgt Vs. Nabe Shah
Court: Allahabad
Decided on: Sep-15-2004
Reported in: [2005]146TAXMAN75(All)
ORDER1. The Income Tax Appellate Tribunal, Delhi has referred the following two questions of law under section 26(1) of the Gift-tax Act, 1958, (hereinafter referred to as 'the Act'), for opinion to this Court.'1. Whether on the facts and circumstances of the case, the Gift Tax Officer was legally correct in initiating proceedings under section 16(1) of the Gift Tax Act, 1958 against the deceased assessee Nabe Shah for assessment year 1976-77 on the basis of the report of the internal audit party?2. Whether, on the facts and in the circumstances of the case, there was a deemed gift leading its taxability in the hands of the deceased assessee in view of his retirement from the firm of M/s. Amjad Ali & Co. on 30-9-1974?'2. Briefly stated the facts giving rise to the present reference are as follows:-The present reference relates to assessment year 1976-77. The deceased late Nabe Shah was partner in the firm M/s. Amjad Ali & Co. During the assessment year 1976-77, he retired from the said...
Yagya Dutt Mishra and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-14-2004
Reported in: 2005(3)ESC1836; (2005)2UPLBEC1097
N.K. Mehrotra, J.1. This is a petition for issuing a writ in the nature of crtiorari quashing the impugned notice dated 11.7.2004'contained in Annexure No. 8 to the writ petition and for issuing a writ in the nature of mandamus commanding the opposite parties to collect the fees which they were charging in the previous year.2. The petitioners are the students of MCA and MBA courses in Northern India Engineering College, Lucknow after being declared successful in the Entrance Test through Uttar Pradesh Management Combined Admission Test (hereinafter referred to UPMACT), 2003. The petitioners deposited Rs. 33,120/- including tuition fee, admission fee, development fee, security fee, Insurance fee etc. According to the Information Brochure, the fee structure is subject to change as per the directions of the U. P. Government in the academic year 2003-2004. The opposite parties issued a demand notice dated 12.9.2003 to all the students of MCA and MBA and they were required to deposit to Rs....
Sunder Lal Sharma Vs. Zila Basic Shiksha Adhikari and ors.
Court: Allahabad
Decided on: Sep-14-2004
Reported in: 2005(1)AWC167
Vineet Saran, J.1. Both these writ petitions arise out of common facts and with the consent of the learned counsel for the parties they have been heard together and are being decided by a common judgment at this stage.2. Civil Misc. Writ Petition No. 7374 of 1988 has been filed for a direction to the respondents to make the payment of salary to the petitioner as Assistant Teacher and Civil Misc. Writ Petition No. 13553 of 1988 has been filed for quashing the order dated 6.4.1988 whereby the District Basic Shiksha Adhikari, Ghaziabad, has cancelled the approval earlier granted for the transfer of the petitioner.3. The facts in brief relevant for the decision of these writ petitions are that the petitioner was appointed as permanent Assistant Teacher in Junior High School in the year 1981. His appointment was initially made in Baba Mohan Ram Bharat Singh Kisan Madhyamik Vidayalaya, Peer Nagar, district Ghaziabad, which was duly approved by the District Basic Shiksha Adhikari, Ghaziabad. ...
Committee of Management, Shiksha Pracharini Sangh and anr. Vs. Assista ...
Court: Allahabad
Decided on: Sep-14-2004
Reported in: 2005(1)AWC99
Arun Tandon, J.1. Heard Sri H.K. Singh, learned counsel for the petitioners, Sri A.S. Diwakar, learned counsel for the respondent No. 4 and learned standing counsel for the respondent Nos. 1 to 3.2. The Committee of Management of Shiksha Pracharini Sangh, Isari Salempur, Ballia, which is a society duly registered under the Societies Registration Act, 1860 (hereinafter referred to as the Act) through its alleged Secretary/Manager Sri Jaishankar Singh has filed this writ petition against the order of the Assistant Registrar, Firms, Societies and Chits, Azamgarh, dated 11th August, 2004, whereby the Assistant Registrar has provided for fresh elections of the office bearers to be held in accordance with the provisions of Section 25(2) of the Act by the Assistant Registrar and the electoral college in respect of the aforesaid elections has also been determined.3. On behalf of the petitioners it is contended that the aforesaid order of the Assistant Registrar is not in conformity with the pr...
Commissioner of Income Tax Vs. Radico Khaitan Ltd.
Court: Allahabad
Decided on: Sep-14-2004
Reported in: (2005)194CTR(All)451; [2005]274ITR354(All)
R.K. Agrawal, J.1. The present appeal preferred by the Revenue under Section 260A of the IT Act, 1961 (hereinafter referred to as 'the Act') has been admitted by this Court on the following four substantial questions of law :'1. Whether, on facts and circumstances of the case, the Tribunal was justified in deleting the interest disallowed on loan given by the assessee to its sister-concern for non-business purposes ?2. Whether, on facts and circumstances of the case, the Tribunal was justified in directing to allow investment allowance on telephone exchange installed in fertilizer unit and distillery unit which is engaged in manufacture of articles and things listed in Eleventh Schedule of IT Act, 1961 ?3. Whether, on facts and circumstances of the case, the Tribunal was legally justified in holding that the ex gratia bonus payments made by the assessee over and above the bonus payable in accordance with the provisions of Bonus Act, 1965, were an allowable deduction ?4. Whether, on fac...
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