Allahabad Court September 2004 Judgments
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Commissioner of Income-tax Vs. Ganga Glass Works (P.) Ltd.
Court: Allahabad
Decided on: Sep-22-2004
Reported in: [2005]276ITR394(All)
R.K. Agrawal J.1. The Income-tax Appellate Tribunal, New Delhi, has referred the following two questions of law under Section 256(2) of the Income-tax Act, 1961, hereinafter referred to as the Act, for 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 assessee's claim representing sales tax liability relating to earlier years were an allowable deduction in the years under consideration, viz., assessment years 1976-77, 1977-78, 1978-79 and 1979-80 ?2. Whether the Tribunal was correct in allowing the assessee's claim for a sum of Rs. 82,077 as liability raised against him by an order of the Regional Director, E.S.I., by his order dated October 29, 1975, for the years other than the assessment year 1976-77 ?'2. The present reference relates to the assessment years 1977-78 to 1979-3. Briefly stated the facts giving rise to the present reference are as follows :The respondent-assessee is a private limit...
Raj NaraIn Dubey Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-22-2004
Reported in: 2005(2)ESC1424; [2005(107)FLR437]
Devi Prasad Singh, J.1. Heard learned Counsel for the parties.2. Petitioner was appointed on the post of Police Constable in the year 1971. Thereafter, he has been continued in service as regular employee of the department. In pursuance to order passed by the competent authority, the petitioner was appeared before a Medical Board on 22.1.1986 at Lucknow. The Medical Board on 22.1.1986 had given opinion that petitioner is unfit to be retained in service as he is suffering from a disease called 'Motor Neuron disease involving all the four limbs'. After receipt of report from Medical Board by the impugned order petitioner's services were dispensed with subject to payment of disability pension w.e.f. 22.1.1986.3. While assailing the impugned order learned Counsel for the petitioner has relied upon Section 47 of the 'Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (in short hereinafter referred as Act). The submission of the learned Cou...
Cit Vs. Aziz Ahmad
Court: Allahabad
Decided on: Sep-22-2004
Reported in: [2005]145TAXMAN542(All)
1. The Income Tax Appellate Tribunal, 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 Appellate Assistant Commissioner was competent to entertain the appeals of the assessee for the years under consideration filed against the chargeability of interest under sections 139 to 217 of the Income Tax Act, 1961?'2. Briefly stated the facts giving rise to the present reference are as follows:The present reference relates to the assessment years 1974-75 to 1977-78. Aziz Ahmad and Jamil Ahmad are individuals whereas M/s. Aziz Ahmad Jamil Ahmad is a registered firm. The Income Tax Officer passed the assessment orders in respect of each of the aforementioned persons for the years under consideration and directed for charging of interest in the Form INS- 150. The respondents took up the matter in appeal in which they also ...
Gwalior Textiles Vs. Cit
Court: Allahabad
Decided on: Sep-22-2004
Reported in: [2005]142TAXMAN184(All)
R.K. Agrawal, J.At the instance of the assessee, the Income Tax Appellate Tribunal, Allahabad has referred the following three 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, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally correct in holding that the supplementary partnership deed dated 25-1-1973 was not a genuine document till 27-11-1980 ?2. Whether, the Income Tax Appellate Tribunal was legally correct in holding that there was no defect in the partnership deed dated 19-1-1973 in terms of section 185(2) of the Act ?3. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally correct in holding that the provisions of sub-section (1) of section 186 of the Act were applicable to the case ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The present reference rela...
Cwt Vs. Rani Laxmi Devi
Court: Allahabad
Decided on: Sep-22-2004
Reported in: [2005]142TAXMAN586(All)
R.K. Agrawal, J.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 I.T.A. Tribunal was legally justified in cancelling the various penalties levied by the Wealth Tax Officer?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates to the assessment years 1967-68 to 1975-76. The respondent assessee had made a disclosure of a net wealth in terms of section 15(1) of the Voluntary Disclosure of Income and Wealth Ordinance, 1975, subsequently replaced by the Voluntary Disclosure of Income and Wealth Act, 1976 (hereinafter referred to as 'the Disclosure Act'). As required under rule 5 of the Voluntary Disclosure of Income and Wealth Rules, 1975, the respondent assessee had made the declaration in duplicate in Form C and were accompa...
Cit Vs. Ganga Glass Works (P) Ltd.
Court: Allahabad
Decided on: Sep-22-2004
Reported in: [2005]144TAXMAN496(All)
R.K. Agarwal, J. The Income Tax Appellate Tribunal, New Delhi has referred the following two questions of law under section 256(2) of the Income Tax Act, 1961, hereinafter referred to as the Act, for 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 assessee's claim representing sales tax liability relating to earlier years were an allowable deduction in the years under consideration, viz,, assessment years 1976-77, 1977-78, 1978-79 and 1979-80?2. Whether the Tribunal was correct in allowing the assessee's claim for a sum of Rs. 82,077 as liability raised against him by an order of the Regional Director, E.S.I. by his order dated 29-10-1975 for the years other than the assessment year 1976-77?'2. The present reference relates to the assessment years 1976-77 (sic) to 1979-80.3. Briefly stated the facts giving rise to the present Reference are as follows:The respondent-assessee is a private limited c...
Kesarwani and Co. Vs. Presiding Officer, Labour Court and ors.
Court: Allahabad
Decided on: Sep-22-2004
Reported in: [2005(104)FLR148]
V.C. Misra, J.1. Heard Sri V.R. Agrawal, Senior Advocate assisted by Sri U.G Kesharwani, learned Counsel for the petitioner and Sri A.K. Sinha, learned Counsel for the respondents No. 2 to 33.The facts of the case in brief are that the petitioner is a partnership firm and carries on its business of sale of Zarda, Soaps and Fertilizers etc. In paragraph 4 of the writ petition, it has been stated that put of respondents No. 2 to 33 only 7 (seven) respondents are employee of the petitioner. Since the employees of the petitioner were not paid their wages, as fixed under the Government Notification issued dated 31.3.1978 (Annexure No. 3 to the writ petition, whereby the minimum rate of wages were to be paid as per chart enclosed therein, a copy of which has been filed as Annexure No. 3 to the writ petition, the dispute was placed before the Labour Court in Misc. Case No. 21 of 1983, Tusli Ram and Ors. v. Keserwani and Co., Shason, Allahabad. The statements, written statements, objections re...
Commissioner of Income-tax Vs. District Co-operative Federation
Court: Allahabad
Decided on: Sep-21-2004
Reported in: (2005)193CTR(All)99; [2004]271ITR22(All)
R.K. Agarwal, J.1. The Income-tax Appellate Tribunal, 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 of this court.'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the income of the assessee-co-operative society from a cold storage was exempt under the provisions of Section 80P(2)(e) of the Income-tax Act, 1961 ?'2. Briefly stated the facts giving rise to the present reference are as follows :The respondent, namely, M/s. District Co-operative Federation, Bulandshar, is a cooperative society. The present reference relates to the year 1979-80. It had originally filed the return on June 28, 1979, showing a total income of Rs. 73,630. However, it revised its return on February 16, 1982, showing a total loss of Rs. 1,02,240. In the course of assessment proceedings it also filed a letter dated November 29, 1982,...
Hari Mohan Kichlu Vs. Viiith A.D.J. and ors.
Court: Allahabad
Decided on: Sep-21-2004
Reported in: 2005(1)AWC163
S.U. Khan, J.1. Hari Mohan Kichlu, landlord-petitioner in both the writ petitions filed two release applications under Section 21 of U.P. Rent Control Act (U.P. Act No. 13 of 1972) hereinafter referred to as Act, against two tenants. One application was filed against Ramesh Chandra, respondent No. 2 in the first writ petition and the other application was filed against Hari Krishna Gupta, respondent No. 2 in the second writ petition. Release applications against Ramesh Chandra and Hari Krishna Gupta were registered as P.A. Case No. 18 of 1987 and P.A. Case No. 17 of 1987 respectively on the file of Prescribed Authority/III-Addl. Civil Judge, Muzaffarnagar. The release applications were allowed on 8.8.1990. Against the said decisions Ramesh Chandra and Hari Krishna Gupta tenants filed two appeals under Section 22 of the Act being R.C. Appeal No. 46 of 1990 and R.C. Appeal No. 47 of 1990. Appeals were allowed through judgment dated 14.8.1991 by VIIIth Addl. District Judge, Muzaffarnagar,...
Ram Lakhan Vishwakarma Vs. Iind Additional District Judge and anr.
Court: Allahabad
Decided on: Sep-21-2004
Reported in: 2005(1)ARC9
Anjani Kumar, J.1. This writ petition was heard by me on 21st September, 2004 and after hearing learned Counsel for the parties, the writ petition was allowed in part of the reasons to be recorded later on. Now here are the reasons.2. The petitioner, by means of this writ petition, has challenged the order dated 20.10.1986 passed by the Revisional Court whereby the Revisional Court set aside the judgment of the trial Court, allowed the revision and decreed the suit filed by respondent-landlord.3. The facts leading to this writ petition are that the respondent-landlord filed suit for arrears of rent and eviction of the petitioner-tenant on the ground that the tenant is defaulter in payment of rent. The trial Court dismissed the suit. Aggrieved thereby the landlord filed revision and the Revisional Court set aside the judgment passed by the trial Court and decreed the suit filed by the landlord with cost throughout.4. Learned Counsel for the petitioner submitted that a perusal of the ord...
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