Allahabad Court January 2005 Judgments
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Commissioner of Income Tax Vs. Raman Iron Foundry and Steel Rolling Mi ...
Court: Allahabad
Decided on: Jan-18-2005
Reported in: [2007]291ITR434(All)
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 Tribunal was legally right in deleting the addition of Rs. 3,29,328 made on account of cash assistance under Section 28(iv) disregarding the provisions of Section 2(24)(va) along with Section 10(3)(ii) of the Income-tax Act, 1961, and Board's Circular No. 1690 dated February 11, 1986 ?2. The reference relates to the assessment year 1982-83.3. Briefly stated the facts giving rise to the present reference are as follows:4. The respondent-assessee is a registered firm having business in manufacture and sale of engineering items, like cast iron, sleepers, joints and other railway equipment. It had exported some of their goods in the prior accounting years. During this year, i.e., the accounting year ended on October 27, 1981...
Smt. Shanti Devi Vs. Motor Accident Claims Tribunal/Special Judge (S.C ...
Court: Allahabad
Decided on: Jan-17-2005
Reported in: 2005(2)AWC1528
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. This writ petition arises out of an order dated 6.11.2003 passed by the Presiding Officer, Motor Accident Claims Tribunal/Special Judge (S.C./S.T. Act), Etawah dismissing in default the. Motor Accident Claim Petition No. 88/01 filed by the petitioner and against the order dated 27.2.2004 by which the restoration application of the petitioner has been rejected.3. It appears that the petitioner sustained injuries in a motor accident and became unable to work and hence she filed a claim petition before the District Judge, Etawah. The District Judge transferred the claim petition to the Court of Vth Additional District Judge, Etawah. The petitioner had adduced evidence in support of her case and was also cross-examined by respondent Nos. 2 and 3, i.e., Sri Virendra Singh and the United India Insurance Co. Ltd. During the course of cross-examination, respondent No. 3, i.e.. United India Insurance Co. Ltd. filed a tr...
Commissioner of Wealth-tax Vs. Smt. Kiran Devi
Court: Allahabad
Decided on: Jan-17-2005
Reported in: [2005]277ITR344(All)
1. The Income-tax Appellate Tribunal, Delhi, has referred the following question of law under Section 27(1) of the Wealth-tax Act, 1957 (herein-after 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 justified in excluding the value of route permit from the assessable wealth of the assessee observing that the same did not fall within the definition of asset as defined in Section 2(e)(v) ?'2. The reference relates to the assessment years 1984-85 and 1985-86.3. Briefly stated, the facts giving rise to the present reference are as follows :The respondent-assessees who are two in number while filing their return of wealth for the assessment year 1984-85 has shown only the value of their buses and not of the route permits. The Wealth-tax Officer included the value of the route permits also while determining the taxable wealth which order was confirmed by the Appellate Assistant Commissioner in appeal. Howev...
Sridharlal Srivastava Vs. Shiv Prakash Verma and ors.
Court: Allahabad
Decided on: Jan-17-2005
Reported in: 2006(2)AWC1238
Poonam Srivastava, J. 1. Heard Sri Manish Kumar Nigam and Sri Rahul Sahai, learned Counsel for the applicant.2. This application under Article 227 of the Constitution of India has been filed against an order dated 6.1.2005, passed by Vth Additional District Judge, Varanasi, whereby the amendment application at the appellate stage was allowed on a cost of Rs. 100. The counsel for the applicant addressed this Court on the question of maintainability of the application under Article 227 of the Constitution of India. Reliance has been placed on a number of decisions in the case of Yashwant Sakhalkar v. Hirabat Kamat Mhamai : (2004)6SCC71 . The Apex Court discussed the scope and ambit of Article 227 of the Constitution of India in the case of Surya Devi Rai v. Ram Chander Rai : AIR2003SC3044 . The difference in jurisdiction between Articles 227 and 226 were held to be three folds. Firstly the exercise of supervisory jurisdiction is not an original jurisdiction and in this sense it is akin t...
Commissioner of Wealth-tax Vs. Rakesh Mohan
Court: Allahabad
Decided on: Jan-17-2005
Reported in: [2007]289ITR308(All)
1. The Income-tax Appellate Tribunal, Allahabad, has referred the following two questions of law under Section 27(1) of the Wealth-tax Act, 1957, hereinafter referred to as 'the Act' for opinion to this Court:1. Whether in law and on facts of the case the Tribunal was justified in confirming the Commissioner of Wealth-tax (Appeals)'s decision deleting the addition of Rs. 6,87,077 made on account of value of shares transferred to the trust?2. Whether in law and on facts of the case, the Tribunal was justified in holding that there was a valid trust in existence even if the basic conditions of Section 6 of the Indian Trusts Act were not satisfied/fulfilled?2. The reference relates to the assessment year 1980-81.3. Briefly stated the facts giving rise to the present reference are as follows:4. The respondent/assessee claimed to have created a trust known as First Son of Pankaj Mohan on May 22, 1993. He had transferred certain shares valued at Rs. 6,87,077 to the trust. The Wealth-tax Offi...
Indian Overseas Bank Vs. Shanti Talpatra and ors.
Court: DRAT Allahabad
Decided on: Jan-13-2005
Reported in: III(2006)BC88
This appeal has been preferred by the above named appellant-Bank against the judgment and order passed by the then Presiding Officer, DRT, Allahabad in T.A. No. 1063 of 2000, whereby and whereunder the recovery claim of the appellant-Bank has been dismissed.1. On the basis of open, current and mutual account, the appellant-Bank filed a suit No. 172/95 on 13th February, 1995 before the Court of Civil Judge, Ghaziabad (U.P.) for recovery of Rs. 43,83,2737- together with pendente lite and a future interest @ 24.70/% per annum with quarterly rest and cost and it was further prayed that if the amounts are not being paid by the defendant-borrowers, the hypothecated goods and mortgaged property be sold. One Shri B.B. Talpatra was the proprietor of Talpatra Enterprises and he was enjoying various credit facilities from the appellant-Bank in the form of temporary overdraft and term loan taking credit, etc. He executed D.P. Note for Rs. 9.00 lacs on 14th June, 1979 and also executed several oth...
Mohd. Ayub Vs. District Inspector of Schools and ors.
Court: Allahabad
Decided on: Jan-13-2005
Reported in: (2005)1UPLBEC763
V.K. Shukla, J.1. In the district of Moradabad there is recognized institution known as Muslim Inter College, Thakurdwara, District Moradabad, which is governed under the provisions of U.P. Intermediate Education Act, 1921 and provisions of UP. Act No. 24 of 1971 are also applicable to the said institution. In the said institution one Buddha Ali attained age of superannuation and as such post of Assistant Teacher fell vacant. Committee of Management of the institution applied before District Inspector of Schools, Moradabad on 13.7.1998 for permission to appoint Urdu Teacher in the institution. Thereafter Managing Committee of the institution advertised the vacancy in question on 20.6.1999. Petitioner submits that pursuant to said advertisement selection proceedings took place on 30.6.1999 and petitioner claims to have been selected on merit. By means of appointment letter dated 7.7.1999 he was appointed on the post of Urdu Teacher. Thereafter papers were transmitted to District Inspect...
U.P. State Road Transport Corporation and anr. Vs. Prem Ballabh Joshi ...
Court: Allahabad
Decided on: Jan-13-2005
Reported in: 2005(2)ESC989
1. Heard the learned Counsel for the petitioners and Shri Anjani Kumar for the respondents.2. Aggrieved by the order passed by the State Public Services Tribunal, Jawahar Bhawan Lucknow, dated 30.7.1993, the U.P. State Road Transport Corporation, has filed this writ petition. The Tribunal allowed the claim petition preferred by the respondents, challenging the order of termination from service, dated 1.9.1975 on the ground that the said order is punitive in nature.3. The respondent No. 1 was appointed as Chaukidar on temporary basis on 29.6.1969, and was terminated from service by order of simpliciter discharge on 1.9.1975. Challenging the aforesaid order, it was pleaded by him before the Tribunal that since he was reported to be involved in a theft case, his services have been terminated without holding any enquiry and since the impugned order is based on the specific case of misconduct, the same deserves to be set aside, the same having been passed without affording any opportunity t...
Paharpur Cooling Towers Ltd. Vs. Collector and ors.
Court: Allahabad
Decided on: Jan-13-2005
Reported in: 2005(3)ESC1676
Dilip Gupta, J.1. The issuance of recovery certificates by the Deputy Labour Commissioner for payment of wages under the provisions of U.P. Industrial Peace (Timely Payment of Wages) Act, 1978 (hereinafter referred to as the '1978 Act') has led to the filing of these petitions.2. M/s. Swadeshi Polytex Limited (hereinafter referred to as the 'SPL') is a company incorporated under the provisions of the Companies Act, 1956 (hereinafter referred to as the 'Companies Act') and has its registered office at Kavi Nagar, Industrial Area, Ghaziabad. While 33.609% of the shares were held by Swadeshi Cotton Mills Company Limited, Kanpur, 28.0218% share are held by M/s. Paharpur Cooling Towers Ltd. (hereinafter referred to as the 'PCT'), 15.290% of the shares are held by the Financial Institutions and the remaining 23.0922% shares are held by the general public.3. PCT is also a company incorporated under the provision of the Companies Act and has its registered office at. Kolkata. Swadeshi Cotton M...
Cit Vs. Chittarmal Ram Dayal
Court: Allahabad
Decided on: Jan-13-2005
Reported in: [2006]155TAXMAN319(All)
ORDER1. The Income-Tax Appellate Tribunal, New Delhi has referred the following question of law under section 256(1) of the Income-Tax Act, 1961, ('the Act'), for opinion to this court.'Whether on the facts and circumstances of the case, the Appellate Tribunal was legally correct in holding that Explanation 2 inserted below section 40(b) of the Act w.e.f. 1-4-1985 is clarificatory and applicable to all pending assessments of earlier years also and deleting the disallowance made by the ITO under section 40(b) of the Income-Tax Act.'2. The present reference relates to the Assessment year 1983-84.3. The respondent/assessee is a registered firm. It had paid interest aggregating to Rs. 37,097 to the following persons:(i) Rs. 20,147 Sri Bishambar Nath(ii) Rs. 3,752 Sri Harish Chandra(iii) Rs. 856 Shri Sita Ram Aggarwal and(iv) Rs. 12,342 Shri Narish Chandrawho were partners in the firm in representative capacity. The interest paid as aforesaid was on their deposits in individual capacity. Th...
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