Allahabad Court September 2004 Judgments
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Cwt Vs. Beni Ram Bansidhar JaIn (Huf)
Court: Allahabad
Decided on: Sep-01-2004
Reported in: [2005]145TAXMAN342(All)
1. The Income Tax Appellate Tribunal, Allahabad, 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 on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was justified in holding that the assessee HUF should be assessed at the rates applicable to an unspecified HUF and not at the higher rates applicable to a specified HUF ?'2. The reference relates to the assessment year 1980-81. The respondent assessee is HUF consisting of three brothers. In the year 1983, there was partition of the HUF, as a result of which, only immovable properties were left with the assessee family and the other assets were divided. In respect of the partitioned assets, the members of the assessee HUF were assessed as smaller HUFs. Before the Wealth-tax Officer, it was claimed that since none of the members of the respondent had wealth above the taxable limit of Rs. 1.5...
U.P. State Road Transport Corporation and anr. Vs. Kalawati Devi and o ...
Court: Allahabad
Decided on: Sep-01-2004
Reported in: IV(2005)ACC425
Prakash Krishna, J.1. This appeal is directed against the award dated 30th November, 1992 passed by the Motor Accident Claims Tribunal in M.A.C. No. 52 of 1992.2. The claimant-respondents filed a claim petition on the allegation that on 7.5.1990 at about 8.30 p.m. Kedar Prasad was crushed by a Bus No. UP 050/0898 belonging to the present appellant. The Bus was being driven rashly and negligently. The appellant denied the accident and involvement of the Bus in the accident in written statement. The parties led evidence in support of their respective cases before the Claims Tribunal. The Claims Tribunal after appreciation of the evidence has recorded a finding that the Bus of the appellant was involved in the accident and on account of its rash and negligent driving the accident took place and Kedar Prasad lost his life. It awarded a sum of Rs. 85,000 towards the lumpsum compensation. Aggrieved against the aforesaid award the present appeal has been filed.3. Heard Mr. Sameer Sharma, the ...