Allahabad Court September 2004 Judgments
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Chandpur Sugar Co. Ltd. Vs. Cit
Court: Allahabad
Decided on: Sep-28-2004
Reported in: [2005]144TAXMAN181(All)
R.K. Agrawal, J. 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 right in holding that interest of Rs. 2,54,279 was assessable as assessee's income for assessment year 1978-79 ?'Briefly stated the facts giving rise to the present reference are as follows:2. The reference relates to the assessment year 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 31-3-1978 the applicant which was in the process of setting up sugar mill had borrowed funds from Industrial Finance Corporation, Indian Overseas Bank, U.P....
Commissioner of Income-tax Vs. Anand Swarup Aggarwal
Court: Allahabad
Decided on: Sep-27-2004
Reported in: (2006)203CTR(All)272; [2005]273ITR219(All)
R.K. Agarwal, J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(2) of the Incometax Act, 1961, hereinafter referred to as 'the Act', for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the interest credited to the account of the minor in the books of the firm was not includible in the total income of the assessee as per section 64(1)(iii) of the Income-tax Act, 1961 ?'2. Briefly, stated the facts giving rise to the present reference are as follows: 3. The present reference relates to the assessment year 1978-79. The res- pondent is an individual. His minor son, Master Vishal Swarup, was admitted to the benefits of partnership in the firm, M/s. Vishal Financiers, from which he enjoyed Rs. 1,843 as his share income and Rs. 5,529 as interest. The Income-tax Officer added the aforesaid two amounts under section 64(1)(iii) of the Act in the ...
Shiv Kumar Singh Vs. State of U. P. and ors.
Court: Allahabad
Decided on: Sep-27-2004
Reported in: 2005(1)AWC480; (2005)2UPLBEC1384
Arun Tandon, J.1. Heard Sri Suresh Chandra Verma on behalf of the petitioner and learned standing counsel on behalf of respondent Nos. 1 to 3. It is not necessary to issue notice to respondent Nos. 4 and 5 in view of the order proposed to be passed in the present writ petition.2. Sakaldeeha Inter College, Chandauli is an institution recognized under the provisions of the Intermediate Education Act. The said institution has been established by a society, duly registered under the Societies Registration Act in the name and style of Shiksha Pracharini Sabha Sakaldiha, district Chandauli.3. According to petitioner the said institution is run and managed strictly in accordance with the approved scheme of administration of the institution. It is also an admitted position that an authorised controller has been appointed in the institution and has been in effective control of the institution for last more than 30 years.4. This Court on a writ petition, filed by one Ram Sakal Pandey, being Writ...
Wife of Rakesh Mohan Private Trust and ors. Vs. Commissioner of Wealth ...
Court: Allahabad
Decided on: Sep-27-2004
Reported in: (2005)194CTR(All)465; [2005]276ITR443(All)
R.K. Agrawal, J.1. At the instance of the assessees who are four in number, the Tribunal, Allahabad, by a consolidated order dt. 24th March, 1982, has referred the following two common questions of law under Section 27(1) of the WT Act, 1957 (hereinafter referred to as 'the Act'), for opinion to this Court :'1. Whether, on the facts and in the circumstances of the case and on a true interpretation of the trust deeds, the Tribunal was justified in law in concluding that the interest of each of the beneficiaries under these trusts on each of the valuation dates, was indeterminate and the beneficiaries were unknown and accordingly in holding that the assessments of the beneficial interests in the trust properties of the beneficiaries could be made on the trustees only under Section 21(4) of the WT Act, 1957 ?2. Whether, on the facts and in the circumstances of the case and on a true interpretation of the provisions of Section 25(2) of the WT Act, 1957, the CWT had validly assumed jurisdic...
Chandra Pal Singh Yadav Son of Late Girdhari Yadav Vs. the State of Ut ...
Court: Allahabad
Decided on: Sep-27-2004
Reported in: (2005)2UPLBEC1468
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. The controversy involved in this writ petition is as to what is the correct date of birth of the petitioner.3. According to the petitioner incorrect date of birth is recorded in his service book as 31.1.1943 though his correct dale of birth is 13.9.1948.4. He has filed this writ petition challenging the validity and correctness of the impugned order dated 3.8.2002 (Annexure 7 to the writ petition whereby he has been informed by respondent No. 4 that he would attain the age of superannuation on 31.1.2003 on the basis of his date of birth recorded in his service book as 31.1.1943.5. Initially the petitioner was appointed in the Work charge establishment as a beldar on 31.1.1968. He was regularized on the post of Mate (a Class IV Post) w.e.f. 4.6.1974.6. After being appointed as a Mate his service book was prepared in which his date of birth was entered as 31.1.1943. The petitioner had also signed on his service b...
Smt. Awadh Rani Vs. Ist A.D.J. and anr.
Court: Allahabad
Decided on: Sep-27-2004
Reported in: 2005(2)AWC1436
Krishna Murari, J.1. By means of this petition filed under Article 226 of the Constitution of India, the petitioner has challenged the order dated 24.8.1983 and 18.9.1985, passed by the Prescribed Authority and 1st, Additional District Judge. Jhansi, respectively, under U. P. Imposition of Ceiling on Land Holdings Act (for short the Act) declaring an area of 4.09 acres in terms of irrigated land as surplus in the hands of the petitioner.2. The facts are that the notice under Section 10 (2) of the Act was served upon the petitioner proposing to declare 27.57 acres in terms of irrigated land as surplus.3. The petitioner contested the said notice denying having any surplus land on the following grounds inter alia :(a) During the consolidation operation on area 6 acres has been reduced from her holdings.(b) 19.83 acres of land has wrongly been shown to be irrigated.(c) An area of 29.42 acres of land from her holding has been declared as sirdari of Anand Kumar, Gopal Singh and . Kailash Nar...
Ganesh Bartan Bhandar and anr. Vs. Income-tax Settlement Commission an ...
Court: Allahabad
Decided on: Sep-27-2004
Reported in: (2006)203CTR(All)594; [2005]276ITR544(All)
R.K. Agrawal J.1. By means of the present writ petition filed under Article 226 of the Constitution of India, the petitioners seek a writ, order or direction in the nature of certiorari quashing the order dated November 27, 1998, passed by the Income-tax Settlement Commission, New Delhi, filed as annexure 6 to the writ petition. The petitioners further seek a writ, order or direction declaring the provisions of Section 245G of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), as null, void, unconstitutional and inoperative and other consequential reliefs.2. Briefly stated, the facts giving rise to the present writ petition are as follows :Petitioner No. 1 is a registered firm engaged in the business of purchase and sale of utensils. It consists of three partners. Petitioner No. 2 is one of the partners of petitioner No. 1. On August 30/31, 1988, a search was conducted under Section 132 of the Act in the business and residential premises of petitioner No. 1 and its partne...
Bhagwati (D) Through L.R. Vs. Deputy Director of Consolidation and ors ...
Court: Allahabad
Decided on: Sep-27-2004
Reported in: 2005(2)AWC1749
S.N. Srivastava, J.1. The dispute in the instant petition which has been preferred assailing the judgment and order dated 12.5.1975 passed by Deputy Director of Consolidation, Sultanpur in Revision No. 3537, revolves round land comprising in plot No. 420 admeasuring 1.19 acres situated in village Poore Jaddu Pargana Miranpur, district Sultanpur.2. A bare perusal of the record would reveal that in the basic year entry, the petitioner was recorded as bhumidhar. On publication of record, an objection came to be filed by contesting opposite parties claiming their rights as bhumidhars on the premises that the property in question being their ancestral property devolved upon them as successors. On the other hand, the petitioner repudiated their claims and claimed that his name was rightly entered in the basic year and the entry should not be interfered with. The Consolidation Officer who initially dealt with the matter, rejected the objection and allowed the name of the petitioner to continu...
United India Insurance Co. Ltd. Vs. Smt. Rashida Khatoon and ors.
Court: Allahabad
Decided on: Sep-27-2004
Reported in: 2006ACJ1461; 2006(1)AWC471
Pradeep Kant and Rajiv Sharma, JJ.1. This first appeal from order arises out of an award passed under the Motor Vehicles Act, 1988, passed by the Motor Accident Claims Tribunal.2. The brief facts which gave rise to the filing of the claim petition are that one Ayaz Ahmad, who was driver of Mini Truck bearing No. U. P. 32 A/8306 while driving the same, met with an accident with the truck No. HR-38-6369. The accident occurred on Lucknow-Gorakhpur road when the deceased was coming from Basti to Gorakhpur and the offending vehicle was going from Lucknow to Gorakhpur. The time of accident is 7.30 a.m. The date of accident 24th January, 2000. According to the claimants' case, the driver of the truck, namely, the offending vehicle was driving rashly, negligently and at a very high speed and, therefore, it lost the balance and hit the mini truck of deceased Ayaz Ahmad who was driving the vehicle cautiously and with moderate speed. Further case was that the truck driver after hitting the mini t...
Cit Vs. Anand Swarup Aggarwal
Court: Allahabad
Decided on: Sep-27-2004
Reported in: [2005]143TAXMAN119(All)
R.K. Agarwal J.The Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(2) of the Income Tax Act, 1961, hereinafter referred to as 'the Act', for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the interest credited to the account of the minor in the books of the firm was not includible in the total income of the assessee as per section 64(1)(iii) of the Income Tax Act, 19612. Briefly, stated the facts giving rise to the present reference are as follows :3. The present reference relates to the assessment year 1978-79. The respondent is an individual. His minor son, Master Vishal Swarup, was admitted to the benefits of partnership in the firm, M/s. Vishal Financiers, from which he enjoyed Rs. 1,843 as his share income and Rs. 5,529 as interest. The Income Tax Officer added the aforesaid two amounts under section 64(1)(iii) of the Act in the assessab...
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