Allahabad Court September 2004 Judgments
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State of U.P. and anr. Vs. Nirmal Kumar Patni
Court: Allahabad
Decided on: Sep-28-2004
Reported in: 2005(1)ARC192
Anjani Kumar, J.1. This writ petition was heard on 28th September 2004 when the writ petition was dismissed after hearing learned Counsel for the parties for the reasons to be recorded later on. Now here are the reasons.2. This is a writ petition under Article 226 of the Constitution of India by the tenant-petitioners challenging an order passed by the prescribed authority on an application filed by the landlord under Section 21 (1) (a) and (b) of Act No. 13 of 1972 (in short the Act) for the release of accommodation in question. So far as application under Section 21 (1) (a) is concerned it relates to personal bonafide requirement and so far as application under Section 21 (1) (b) is concerned it is on the ground that the building is in dilapidated condition and requires reconstruction. The petitioner filed an objection denying the allegations made by the landlord in application under Section 21 and raised an objection that in view of Section 21 (8) of the Act since the tenant is prot...
Kripa Shankar Yadav Vs. Vice Chancellor, Allahabad University and ors.
Court: Allahabad
Decided on: Sep-28-2004
Reported in: 2005(1)ESC643
B.S. Chauhan, J.1. This Special Appeal has been filed against the judgment and order dated 27.8.2004, of the learned Judge of this Court dismissing the Writ Petition, filed by the petitioner-appellant for quashing the decision dated 10.12.2003 taken by the Examination Committee of the Allahabad University (hereinafter called the University) to cancel the M.A. IInd year (Philosophy) examination.2. The facts and circumstances giving rise to this case are that the petitioner/appellant while appearing in the examination was checked by the flying squad of the University on 6th March, 2003 and a chit was recovered from his possession. His answer sheet was taken away and another answer sheet was issued to him. It was endorsed by the flying squad that the chit was recovered from the pocket of the appellant. Subsequently, on the basis of recovery of the unauthorised material, a show cause notice dated 6.3.2003, was issued to the appellant-petitioner as to why his examination be not cancelled fo...
Govind Lal Srivastava Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-28-2004
Reported in: 2005(2)AWC2009; (2005)2UPLBEC1530
Pradeep Kant and K.S. Rakhra, JJ.1. The petitioner, while working as a Block Development Officer, was suspended vide order dated 30.3.1992, in contemplation of disciplinary proceedings. However, the order of suspension was revoked after the issuance of the charge-sheet vide order dated 6.11.1992. A charge-sheet containing several charges was issued and served upon the petitioner on 19.9.1992. Reply to the charge-sheet was submitted by the petitioner on 26.9.1992.2. It appears that Deputy Development Commissioner, Varanasi was appointed as Enquiry Officer and since after the retirement of the permanent incumbent Sri F.R. Khan from the post Deputy Development Commissioner, Varanasi on 30.6.1992, no regular officer was appointed, therefore, the enquiry was proceeded with by the officer who was holding the charge of Deputy Development Commissioner on additional basis, in addition to his own regular charge. The State Government on coming to know that there 'was no officer regularly appointe...
Commissioner of Income-tax Vs. Harbhajan Sarbjit Associates
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]276ITR542(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 Income-tax Appellate Tribunal was correct in law in holding that the tractors/trollies were not road transport vehicles and were, therefore, entitled to investment allowance under Section 32A of the Income-tax Act, 1961 ?'2. Briefly stated, the facts giving rise to the present reference are as follows :3. The respondent-assessee is a firm and is engaged in the work relating to construction of tunnel and minor irrigation projects. The work involved earth moving, rock cutting of tunnels, filling work and structural work relating to the construction of a thermal power station. For the assessment year 1980-81, the Inspecting Assistant Commissioner (Assessment) rejected the claim of the respondent for deductio...
Commissioner of Income-tax Vs. Prakashwati
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]276ITR575(All)
R.K. Agrawal, J.1. The Income-tax Appellate Tribunal, Delhi has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this court:'1. Whether the Tribunal was correct in holding that the report of the Valuation Officer was not part of the record for the purposes of action under Section 263 of the Income-tax Act, 1961?2. Whether on the facts and in the circumstances of the case, the learned Tribunal was legally correct in cancelling the Commissioner of Income-tax's order dated April 12, 1982, under Section 263(1) of the Income-tax Act, 1961, holding it to be without jurisdiction and invalid?'2. Briefly stated, the facts giving rise to the present reference are as follows:The respondent-assessee is an individual. The reference relates to the assessment years 1976-77 to 1980-81. The respondent-assessee had purchased an old house for a sum of Rs. 81,000 during the financial year 1976-77. It was demolish...
Piarey Lal and Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]276ITR540(All)
1. Heard Sri Gaurav Mahajan, learned counsel for the assessee, and Sri Shambhu Chopra, learned standing counsel for the Revenue.2. The following two questions of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), have been referred for the opinion to this court :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in rejecting the claim of the assessee that the credits were genuine borrowings and not his untaxed funds and restoring the addition of Rs. 63,000 on account of credits appearing in the name of S/Shri Satish Chand, Ram Lal, Vijay Chand and Dharam ?2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in rejecting the material on record in arriving at a finding regarding the aforesaid cash credits ?'3. The facts giving rise to the present reference are as follows :4. The applicant is a firm. It derived income from arhat of vegetables. For the asse...
Sheo Raj Saran Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]276ITR499(All)
1. The Income-tax Appellate Tribunal, New Delhi, has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the opinion to this court :'Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding the levy of penalty to the tune of Rs. 23,000 ?'2. We have heard Shri Vikram Gulati, learned counsel for the assessee, and Shri A.N. Mahajan, learned standing counsel for the Revenue.3. The present reference relates to the assessment year 1975-76. The applicant is a Hindu undivided family and carried on the business of money-lending at Badaun. It had not maintained any books of account. There was a search conducted by the Central excise authorities on November 11, 1974 in which certain papers, gold and other articles were seized. In the regular assessment proceedings the Tribunal has upheld the unexplained investment of Rs. 23,000. A penalty proceeding under Section 271(1)(c) of the...
Chandpur Sugar Co. Ltd. Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Sep-28-2004
Reported in: (2005)197CTR(All)381; [2006]280ITR612(All)
R.K. Agrawal, J.1. The Tribunal, New Delhi, 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 right in holding that interest of Rs. 2,54,279 was assessable as assessee's income for asst. yr. 1978-79 ?'2. Briefly stated the facts giving rise to the present reference are as follows :The reference relates to the asst. yr. 1978-79. The applicant is a public limited company incorporated under the provisions of the Companies Act, 1956. It is a Government company. It was incorporated in the year 1974. It is engaged in the business of manufacturing sugar by vacuum pan process. During the accounting year under consideration ending on 31st March, 1978, the applicant which was in the process of setting up sugar mill had borrowed funds from Industrial Finance Corporation, Indian Overseas Bank, U.P. State Sugar Corporation, e...
Cit Vs. Kesho Ram
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]145TAXMAN473(All)
1. The Income Tax Appellate Tribunal, New Delhi 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 legally correct in upholding the order of the Appellate Assistant Commissioner holding that the income of Rs. 37,236 was the income of the groups namely Kesho Ram Shanti Devi, Vijay Kumar Ashok Kumar and Jugmonder Das Dinesh Kumar?'2. Briefly stated the facts giving rise to the present Reference are as follows:The respondent assessee is a HUF It filed its return of income for the assessment year 1978-79 declaring a total income of Rs. 10,370. The Income Tax Officer added the income earned by Groups HUFs styled as Kesho Ram Shanti Devi, Vijay Kumar Ashok Kumar and Jugmonder Das Dinesh Kumar in the income of the assessee, as according to him the partial partition has not been accepted by the department. Feeling a...
Cit Vs. Prakashwati
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]144TAXMAN313(All)
ORDERR.K. Agrawal, J. The Income Tax Appellate Tribunal, Delhi has referred the following questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court:'1. Whether the Tribunal was correct in holding that the report of the Valuation Officer was not part of the record for the purposes of action under section 263 of the Income Tax Act, 1961?2. Whether on the facts and in the circumstances of the case, the learned Tribunal was legally correct in cancelling the CIT's order dated 12-4-1982 under section 263(1) of the Income Tax Act, 1961 holding it to be without jurisdiction and invalid?'2. Briefly stated, the facts giving rise to the present reference are as follows:The respondent-assessee is an individual. The reference relates to the assessment years 1976-77 to 1980-81. The respondent-assessee had purchased an old house for a sum of Rs. 81,000 during the financial year 1976-77. It was demolished and a new construction w...
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