Allahabad Court February 2005 Judgments
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Satendra Singh and anr. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Feb-15-2005
Reported in: 2005(2)ESC1058; (2005)2UPLBEC1315
Sunil Ambwani, J. 1. I have heard Sri B.D. Mandhyan, Senior Advocate for the petitioners; Sri Ajay Kumar Sharma for Committee of Management and Sri Sudhakar Upadhyay for District Basic Education Officer, Saharanpur.2. In Writ Petition No. 1308 of 2002, the petitioners have prayed for, a direction to the respondents to extend to the petitioners the benefit of Junior High School (Payment of Salary of Teachers and Other Employees) Act 1978 (in short the Act of 1978), from the date of their initial appointment and to pay salary and allowances as admissible to teachers of recognised primary schools and primary sections as per Government Order issued from time to time.3. The petitioner No. 1 is Intermediate, Adeeb-e-Kamil and U.T.C. (Urdu) and petitioner No. 2 is B.A., B. Ed. It is contended that the Nehru Kisan Vidhyalaya (Junior High School) Nakur, Saharanpur was initially established as a Primary School and was given permanent recognition on 3.9.1965. In the year 1967, it was raised to th...
Surabhi Hospital (P.) Ltd. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Feb-15-2005
Reported in: 2005(2)AWC1536
Rakesh Tiwari, J.1. This writ petition has been directed against the impugned order passed by Chief Controlling Revenue Authority, Board of Revenue, Allahabad, dated 21.3.2001. By the aforesaid order, the respondent No. 2 has rejected the Stamp Revision of the petitioner holding that there is stamp deficiency of Rs. 3.81.920 and he has also imposed penalty of Rs. 1,080 which is over and above the deficient amount.2. The facts of the case in brief are that the petitioner-Surabhi Hospital Pvt. Ltd. purchased residential plot No. 14 in Block T of Sector 12, New Okhla Industrial Development Authority (for short 'NOIDA') having an area of 162 sq. metre through a registered transfer deed dated 26.9.1998. The petitioner paid stamp duty according to prevailing circle rates on a consideration of Rs. 4 lacs. The plot of land was purchased from Sri Raja Ram and Smt. Suman Verma as per terms and conditions of original lease deed dated. 1.6.1998 after obtaining necessary permission for transfer on ...
Commissioner of Income-tax Vs. Smt. Raj Kumari Vimla Devi and anr.
Court: Allahabad
Decided on: Feb-15-2005
Reported in: [2005]279ITR360(All)
1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law under Section 26(1) of the Gift-tax Act, 1958, hereinafter referred to as 'the Act', for the opinion of this Court.'1. Whether, on the facts and in the circumstances of the case the Tribunal was legally correct in holding that the rules framed under the Stamp Act are not conclusive of determination of market value of properties ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that there was no deemed gift in the case ?'2. The present reference relates to the assessment year 1981-82. 3. Briefly stated the facts giving rise to the present reference are as follows :4. From the income-tax records of the late Raja J.P. Singh, the Gift-tax Officer found that during his lifetime, he has executed certain sales deeds in respect of some immovable properties and the sale consideration as disclosed in the sale deeds, was to the tune of Rs. 1,25,000...
Cit, Meerut Vs. Ishwar Saran Gupta and Sons
Court: Allahabad
Decided on: Feb-15-2005
Reported in: [2006]154TAXMAN144(All)
ORDERThe Income Tax Appellate Tribunal 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 Tribunal was legally correct in holding that the assessee is entitled to investment allowance under section 32A of the Income Tax Act, 1961 ?'2. The present reference relates to the assessment year 1987-88.3. Briefly stated the facts giving rise to the present reference are as follows :The respondent-assessee is assessed of the income in the status of HUF, which enjoys income from letting out on hire kolhus and karhawas. It claimed as investment allowance of Rs. 14,000 under section 32A of the Act, which was disallowed by the assessing authority. Feeling aggrieved the respondent-assessee preferred an appeal before the Commissioner (Appeals) on the basis decision of the Delhi Bench of the Tribunal in ITA Nos. 5790 to 579...
Sarita Gupta (Smt.) Vs. District Inspector of Schools and ors.
Court: Allahabad
Decided on: Feb-14-2005
Reported in: 2005(2)ESC851; (2005)1UPLBEC832
Arun Tandon, J.1. Heard Sri Anil Bhushan Advocate on behalf of the petitioner, Sri Ambresh Malviya Advocate on behalf of respondent No. 3 and learned Standing Counsel on behalf of respondent Nos. 1 and 2.2. Smt. Revati Devi Balika Vidyalaya Inter College, Firozabad, is an aided institution, recognized under the previsions of the Intermediate Education Act. The provisions of the said act as also those of the U.P. High School and Intermediate College (Payment of Salaries of Teachers and other Employees) Act, 1971 and those of U.P. Secondary Education Services Selection Board Act, 1982 along with the Rules and regulations framed there under are fully applicable to the teaches of the said institution.3. One Smt. Manorama Verma, who was working as Assistant Teacher in the said institution, applied for and was granted leave for the period between 11.11.1994 to 30th June, 1996, The resultant short-term vacancy was advertised in Hindi newspaper' Amar Ujala' dated 14th November, 1994 as also on...
Commissioner of Income Tax (Central) Vs. Sanjay Kumar Gupta
Court: Allahabad
Decided on: Feb-14-2005
Reported in: [2005]276ITR73(All)
Prakash Krishna, 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 (here in after referred to as the Act) for opinion to this Court:-'Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was no asessment or re-assessment of the firm or reduction or enhancement in the income of the firm and that the provisions of Section 155(1) had no application to the instant case?'2. The reference relates to the assessment year 1971-72. The assessee respondent was one of the partners in M/s. Sanjai Engineering Corporation in the assessment year 1971-72 in question. M/s. Sanjai Engineering Corporation was initially assessed for the relevant assessment year as unregistered Firm (URF). However, in appeal filed under Section 184(7), it was held that the said firm is entitled for registration under the Income Tax Act and the order was passed accordingly. The as...
Lokendra Kumar and ors. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Feb-14-2005
Reported in: 2005(2)ESC957
Arun Tandon, J.1. Heard Sri Ashok Khare Senior Advocate, assisted by Sri S.D. Shukla on behalf of the petitioner, Standing Counsel on behalf of Respondent Nos. 1 to 4 and Sri R.N. Singh Senior Advocate, assisted by Sri G.K. Singh on behalf of Respondent Nos. 5 and 6.2. Vidya Mandir Inter College, Chhaprauli, Baghpat is an institution aided and recognised under the provisions of U.P. Intermediate Education Act. An approved scheme of administration has been enforced in the institution under the order of the Joint Director of Education dated 26.12.1982.3. This writ petition arises out of the order of Regional Level Committee dated 13.9.2004 and the consequential order of the District Inspector of Schools. Baghpat dated 16th September, 2004, whereby it has been held that the election of Sri Iswar Singh as Manager of the Committee of Management cannot be accepted as the same is in violation of Clause 293 of the Education Code. However, the elections of the other office bearers of the Commit...
Commissioner of Income-tax Vs. Champaran Sugar Co. Ltd.
Court: Allahabad
Decided on: Feb-14-2005
Reported in: (2005)197CTR(All)239; [2005]276ITR112(All)
Prakash Krishna, 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 the opinion to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the payment of Rs. 24,674 under the head 'Bonus to senior members of employees who are not entitled to receive the bonus under the provisions of the Payment of Bonus Act, 1965, is an admissible expenditure' under the Income-tax Act ?' 2. Briefly stated the facts giving rise to the present case are as follows :3. The reference relates to the assessment year 1976-77. The assessee-respondent is a limited company and derives income from the manufacture and sale of sugar. The accounting period relevant to the assessment year 1976-77 ended on September 30, 1975. The Assessing Officer disallowed a sum of Rs. 24,674 as bonus paid to the senior members of the st...
Cit, Meerut Vs. Electra (India) Ltd.
Court: Allahabad
Decided on: Feb-14-2005
Reported in: [2006]153TAXMAN336(All)
ORDERThe Income Tax Appellate Tribunal, Meerut, has referred 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:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in confirming the deletion of addition of Rs. 18, 165 in view of first proviso to section 40A(5) of Income Tax Act, 1961The reference relates to the assessment year 1983-84.2. Briefly stated the facts giving rise to the present reference is as under: The respondent-assessee is a company, which is engaged in the manufacture and sale of transformers. During the assessment year in question, it had provided a car to its director and also provided air are ticket to the family of one of his director Sri Mohit Kunrar.The assessing authority had disallowed a sum of Rs. 18,156 under section 40A(5)(c) of the Income Tax Act as per the following details:Ami Chand Jain Rs.Mohit Kr. Jain Rs.A.K. Jain Rs.Car expens...
Cit, Meerut Vs. Mohan Shramic Udyog Ltd.
Court: Allahabad
Decided on: Feb-14-2005
Reported in: [2006]154TAXMAN266(All)
ORDERThe Income Tax Appellate Tribunal, Delhi, has referred following question of law under section 256(l) 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 ITAT was legally correct to confirm the order of the Commissioner (Appeals) deleting the addition made by the assessing officer under section 43BThe reference relates to the assessment year 1984-85.2. Briefly stated the facts giving rise to the present reference is as under:During the assessment year in question it was noticed by the assessing authority in the course of assessment that on account of Central Sales Tax and local sales tax amount of Rs. 54,599 was shown as payable on the closed accounting period ending on 30-6-1983. He applied the principle laid down by the Supreme Court in the case of Chowringhee Sales Bureau (P) Ltd. v. CIT : [1973]87ITR542(SC) and other decisions on the point and held that the sales tax of...
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