Allahabad Court September 2004 Judgments
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Commissioner of Income-tax Vs. Hindustan Motors Finance Co.
Court: Allahabad
Decided on: Sep-21-2004
Reported in: (2006)202CTR(All)427; [2005]276ITR382(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, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the two firms were entirely distinct and separate entities and, therefore, on the basis of two returns filed for the periods April 1, 1978 to May 31, 1978, and June 1, 1978 to March 31, 1979 two separate assessments have to be made by the Income-tax Officer ?2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in upholding the order of the Appellate Assistant Commissioner directing the Income-tax Officer to grant registration to the assessee-firm for the assessment year 1979-80 in question ?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates...
Cit Vs. Bishambhar Nath Swarup Narain
Court: Allahabad
Decided on: Sep-21-2004
Reported in: [2005]145TAXMAN101(All)
The Income Tax Appellate Tribunal, Allahabad has referred the following question 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 Tribunal was justified in deleting the addition to the assessee's income of Rs. 13,044 as interest paid by M/s. Bishambhar Nath Swaroop Narain to the members of the families of Sarvshri Shyam Narain Mehrotra and Swaroop Narain Mehrotra?'2. Briefly stated the facts giving rise to the present reference are as under:The present reference relates to the assessment year 1979-80. The respondent, which is a registered firm paid interest amounting to Rs. 13,044 to various members of the family of Sarvshri Shyam Narain, Swaroop Narain, partners in the assessee-firm in their HUF capacities. This amount was added back in the assessment under section 40(b) of the Act. The Appellate Assistant Commissioner, however, deleted the additio...
Cit Vs. Hindustan Motors Finance Co.
Court: Allahabad
Decided on: Sep-21-2004
Reported in: [2005]142TAXMAN177(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 on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that thetwo firms were entirely distinct and separate entities and, therefore, on the basis of two returns filed for the periods 1-4-1978 to 31-5-1978 and 1-6-1978 to 31-3-1979 two separate assessments has to be made by the Income Tax Officer2. Whether on the facts and in the circumstances of the case appellate Tribunal was justified in law in upholding the order of the Appellate Assistant Commissioner directing the Income Tax Officer to grant registration to the assessee firm for the assessment year 1979-80 in question?'2. Briefly stated, the facts giving rise to the present reference are as follows :The reference relates to the assessment year 1979-80...
Cit Vs. Rajasthan Charam Kala Kendra
Court: Allahabad
Decided on: Sep-21-2004
Reported in: [2005]144TAXMAN320(All)
ORDERR.K. Agrawal, J. 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 the Tribunal has been right in law in holding that rule 6AA of the Income Tax Rules, 1962 was operative for the assessment year 1981-82 and thereby reversing the CIT (A) order withdrawing weighted deduction in respect of Rs. 46,354 and Rs. 53,553 granted in the assessment under section 35B(1)(b)(ix) of the Income Tax Act, 1961?'2. Briefly stated the facts giving rise to the present reference are as follows:-The respondent, a registered firm, carried on business of manufacture and export of shoe uppers. The assessment year under reference is 1981-82 for which the accounting period was the financial year ending 31-3-198 1.3. The respondent agitated the assessment framed on 24-3-1983 on various counts. However, though some relief was given, the CIT(A) w...
Bhola Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Sep-20-2004
Reported in: 2005(1)AWC186
ORDERS.U. Khan, J.1. The dispute in the instant writ petition relates to grant of lease of fisheries right in respect of a pond comprised in plot Nos. 1170 (2.063 hectares) and 1233 (2.063 hectares) total area 4.126 hectares. Land Management Committee through resolution dated 28.10.2003 granted the lease in favour of the respondent No. 5 Matsya Jeevi Sahkari Samiti for ten years for Rs. 15,000 (Rs. 1,500 per year). The resolution was approved by Deputy Collector/S.D.O. Naraini, District Banda on 20.12.2003. Petitioner has challenged the said resolution and its approval through this writ petition. On 13.9.2004, the Court passed an order proposing to auction the pond in question in between petitioner and respondent No. 5 in Court and directed their respective learned counsel to seek instruction from their clients in this regard. Today the auction was held in Court. The bids for annual rent/premium for fisheries lease in respect of the pond in question proceeded in the following manner :P...
National Insurance Company Ltd. Vs. Tola and ors.
Court: Allahabad
Decided on: Sep-20-2004
Reported in: 3(2005)ACC354
A.K. Yog, J.1. Heard Mr. Vivek Kumar Mishra, learned Counsel for the appellant, National Insurance Company Ltd. as well as Mr. Rajesh Kumar Mishra on behalf of respondent Nos. 1 and 2. Owner of the vehicle Mohd. Nasir impleaded as proforma respondent No. 3 who is not served. As agreed by the aforesaid Counsel and that the judgment (which we propose to pass will not adversely affect Mohd. Nasir/respondent No. 2 in any manner) and further considering interest of the claimant Nos. 1 and 2 we proceed to decide present F.A.F.O. finally.2. This first appeal from order arises from Workmen's Compensation Claim Petition No. 8 of 2003 filed by Tola and another, claiming to be father and mother of one deceased Sawabul in an accident while employed as cleaner on the vehicle owned by Mohd. Nasir/respondent No. 3. The (vehicle on which the deceased was discharging duties as cleaner) got stuck in 'Malan' River at Kotdwar and Sawabul died because of high water current.3. Parties contested the claim pe...
Sahban Khan Vs. Rajendra Prasad Srivastava and anr.
Court: Allahabad
Decided on: Sep-18-2004
Reported in: AIR2005All39; 2005(1)AWC179
ORDERS.N. Srivastava, J.1. Impugned herein in the judgment dated 25th May 2004 passed, by Addl. District Judge (Varanasi (Court No. 1). By means of the impugned order passed in Civil Misc. Appeal No. 29 of 2004, the appellate Court, set aside the order of the trial Court i.e. Civil Judge (J.D.) City Varanasi, granting interim injunction in favour of the plaintiff.2. The factual matrix in its essentials may be stated. The plaintiff instituted a suit for the relief of permanent injunction seeking to restraint the. defendants from interfering with the possession of the house in question i.e. House No. S-18/205 situated in Mohalla Raja Bazar in the City of Varanasi. The grounds set out in the plaint were that the plaintiff was a joint tenant along with one Mustafa but the rent was paid in the name of Mustafa for the last 60 years. Mustafa breathed his last and his sons subsequently vacated the portions of premises in their possession and the entire house including vacated portions of the p...
Employees' State Insurance Corporation Vs. Abdul Rauf
Court: Allahabad
Decided on: Sep-17-2004
Reported in: I(2005)ACC234; 2006ACJ449; (2005)IILLJ239All
Prakash Krishna, J.1. This appeal is directed against the order dated May 29, 1992 passed by the Judge, E.I. Court in Appeal No. 214 of 1991.2. The brief facts of the case are that the respondent on August 22, 1988 suffered employment injury in his right ear. The respondent pleaded that the aforesaid employment injury has caused deafness in the right ear which has resulted into permanent loss of the earning capacity to the extent of 50%.3. The respondent was referred to by E.S.I. Medical Officer to L.L.R. Hospital. The E.N.T. Specialist found deafness in the right ear. The Medical Board also found the haseld perforation in the left tymponic membrane. The Judge E.I. Court by the order under appeal has held that the appellant is entitled to 30% loss of earning capacity permanently.4. Heard the counsel for the parties and perused the record. The learned counsel for the appellant submitted that it was not open to the E. I. Court to take a different view than the view taken by the Medical B...
Santosh Kumar Singh Vs. Union of India (Uoi) and anr.
Court: Allahabad
Decided on: Sep-17-2004
Reported in: 2005(1)AWC174; [2005(107)FLR282]
Poonam Srivastava, J.1. This is a first appeal arising out of the judgment and decree dated 1.5.2004 passed by Additional Civil Judge (Senior Division), Varanasi in Original Suit No. 85 of 1998. The suit was dismissed with cost ex parte. The suit was filed for a mandatory injunction against the defendants, Union of India as defendant No. 1 and State of U.P. defendant No. 2. The defendant No. 1 was arrayed as a party through Chief Secretary, Government of India, New Delhi and defendant No. 2 through Chief Secretary, Government of U.P. Secretariat, Lucknow. Before institution of the suit, notice under Section 80, C.P.C. was given by registered post on 5.11.1997, which was served on the defendant No. 1 on 11.11.1997. The defendants did not respond to the said notice and after lapse of two months, the suit was filed in Varanasi court. The Court issued summons by registered post to the defendants but none of them appeared in Court despite sufficient service, as a consequence service to defe...
Sarad Kumar Srivastava and ors. Vs. High Court of Judicature at Allaha ...
Court: Allahabad
Decided on: Sep-17-2004
Reported in: 2005(1)AWC246
Sunil Ambwani, J.1. Heard Sri Ravi Kant senior counsel assisted by Manoj Kumar Pandey, Sri R.S. Misra, assisted by Sri Arun Kumar, Sri B.D. Mandhyan, senior advocate, assisted by Sri Satish Mandhyan, and Sri L.R. Khan for petitioners and Sri K.R. Sirohi for respondents.2. By these writ petitions, the petitioners, included in the select list dated 16.6.2003 for appointment as class III employees and Stenographers in the Judgeship at Chandauh, have sought for quashing the fax message dated 20.1.2004 and circular letter dated 22.1.2004, issued by the Registrar General of the High Court for freezing appointments and circular letter dated 29.4.1999, in so far as it limits the life of the select list to one year, and have prayed for a direction to District Judge, Chandauli to appoint the petitioners in the existing vacancies in class III cadre and the consequential benefits. They have also prayed for a direction to the respondents to treat the select list dated 19.7.2003 as subsisting till t...
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