Allahabad Court February 2005 Judgments
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Ashok Singhal Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Feb-01-2005
Reported in: 2005CriLJ2324
ORDERAmar Saran, J.1. Heard Shri R. P. Goyal assisted by Shri Manish Goyal, learned counsel for the applicant, Shri N.I. Jafri, learned counsel appearing for opposite party No. 2 and learned Additional Government Advocate representing the State and perused the application under Section 482, Cr. P.C. and the affidavit filed in support thereof, counter affidavit filed by opposite party No. 2 and the written argument filed on behalf of the applicant.2. This application has been filed for quashing criminal proceedings in Criminal Case No. 106 of 1990, Khurshidur Rahman v. Sri Ashok Singhal, pending in the Court of IV Judicial Magistrate, Aligarh and the order dated 27-2-1990 passed by the IV Judicial Magistrate taking cognizance against the applicant under Sections 108, 153A, 153B, 295, 298 and 501, IPC.3. The allegations in the complaint dated 5-6-1989 were that an article appeared in the weekly news magazine 'Panchjanya' on 30-4-1989, which carried an interview of Ashok Singhal, General ...
Dr. H.N. Mehrotra Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-01-2005
Reported in: [2005]276ITR158(All)
R.K. Agrawal, J.1. 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 to this court :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the income from property and agricultural land belonged to the assessee in his individual status and not in the status of a Hindu undivided family ?' 2.The reference relates to the assessment years 1977-78, 1978-79, 1979-80, 1980-81, 1984-85 and 1985-86.3. Briefly stated, the facts giving rise to the present reference are as follows :4. The applicant is an individual who derives income from medical profession. In respect of the assessment years 1977-78 to 1980-81 original assessment has been completed bringing to tax only the professional income of the applicant. The assessments were subsequently reopened under Section 147 of the Act ...
Peer Mohammad Son of Sri Namwar Posted as Revenue Inspector Vs. the St ...
Court: Allahabad
Decided on: Feb-01-2005
Reported in: (2005)2UPLBEC1759
Vineet Saran, J.1. The petitioner was initially appointed as Clerk Grade II in the Nagar Nigam, Allahabad on 10.9.1968. Thereafter by order dated 14.9.1988 the petitioner was promoted as Accounts Clerk, which promotion, according to the petitioner, was granted after the petitioner had faced a duly constituted Selection Committee. By order dated 14.10.1992, according to the petitioner, his designation was changed from Accounts Clerk to Revenue Inspector in the same pay scale. A perusal of the said order dated 14.10.1992 (Annexure-3 to the writ petition) shows that on administrative exigencies, an arrangement was made, permitting the petitioner to work as Revenue Inspector. By another order dated 27.10.1993 passed on an application made by the petitioner to the Nagar Nigam, a direction was issued by the Mukhya Nagar Adhikari, Nagar Nigam, Allahabad that his name be included in the seniority list of Revenue Inspectors, in accordance with the Rules. A further stipulation was made in the sa...
Raj Kumar Dewan and Sons Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Feb-01-2005
Reported in: [2005]277ITR561(All)
1. The Income-tax Appellate Tribunal, New 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 right in holding that the assessee was not entitled to relief under Section 80C of the Income-tax Act, 1961, in respect of purchase of National Savings Certificates to the extent of Rs. 5,000 purchased by raising a loan?2. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to relief under Section 80C of the Act in respect of life insurance premium paid in the sum of Rs. 17,915 and National Savings Certificates purchased to the extent of Rs. 5,000 ?'The reference relates to the assessment year 1985-86.Briefly stated the facts giving rise to the present reference are as under :M/s. Raj Kumar Dewan and Sons (HUF) is the ass...
Bithal Das Modi Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Feb-01-2005
Reported in: (2005)199CTR(All)167
1. The Tribunal, Allahabad, has referred the following questions of law under Section 256(1) of the IT 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 disallowance of whole of interest amounting to Rs. 38,990 as had been made in the assessment order dt. 26th Aug., 1981, did not amount to a 'mistake' and the assessee could not have sought for the rectification of the same under Section 154 of the IT Act, 1961 ?2. Whether, on a true and correct interpretation of the provisions of Section 154, the Tribunal was correct in holding that the assessee could not have claimed the rectification of quantum of disallowance of interest, by relying on the findings given by the Tribunal in the immediately preceding year ?3. Whether the Tribunal was legally correct in holding that the findings given by the Tribunal in the asst. yr. 1977-78 (wherefrom the disallowance in the asst. yr. 1978-79 had followed) coul...
Cit Vs. Vidya Sagar Dewan and Sons
Court: Allahabad
Decided on: Feb-01-2005
Reported in: [2005]147TAXMAN35(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 (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 right in law in upholding the order of the CIT(A) directing the assessing officer to allow deduction under section 80C of the Income Tax Act, 1961 subject to statutory limits?''In favour of assessee.The reference relates to the assessment year 1985-86.2. Briefly stated the facts giving rise to the present reference are as under:The assessing authority in the course of assessment proceeding for the relevant assessment year did not accept the claim of the assessee for deduction under section 80C towards purchase of National Saving Certificates for Rs. 20,000. He was of the view that under the provisions of section 80C deduction was admissible only if National Saving Certificates had been purch...
Cit Vs. District Co-operative Federation Ltd.
Court: Allahabad
Decided on: Feb-01-2005
Reported in: [2006]155TAXMAN143(All)
1. The Income Tax Appellate Tribunal, Delhi, 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 :'Whether, on the facts and in the circumstances of the case, the ITAT was correct in holding that the income of the assessee from cold storage was exempt under the provisions of section 80P(2)(e) of the Income Tax Act, 1961 ?'2. Briefly stated the facts involved in the present case are as under:The present reference relates to the assessment year 1984-85. The respondent-assessee is a Co-operative Society. It claimed exemption under section 80P(2)(e) of the Act in respect of income of two cold storages situate at Bulandshahar and Jahangirabad. The assessing officer did not accept the claim of the respondent-assessee on the ground that in respect of the assessment year 1983-84 the matter is pending before this Hon'ble court in reference. The Appellate Assistant Commissioner, however, has allo...
Janta Sugar Industries Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Feb-01-2005
Reported in: (2006)202CTR(All)518
R.K. Agrawal, J.1. The Tribunal, Allahabad, has referred the following question of law under Section 256(1) of the IT Act, 1961 ('the Act'), for opinion to this Court:1. Whether the Tribunal was legally correct in holding that the assessee-firm was not entitled to investment allowance under Section 32A?2. Whether the Tribunal was justified in law in holding that the assessee was entitled to depreciation on electric generator only at the rate of 10 per cent instead of 30 per cent as claimed by the assessee?2. The reference relates to the asst. yr. 1983-84.3. Briefly stated, the facts giving rise to the present reference are as follows:The applicant is a registered firm and was running a sugarcane crusher. During the year under consideration, some addition to the machinery was made on which investment allowance was claimed. The ITO had disallowed the claim on the ground that the machinery to the extent of Rs. 64,356 has not been put to use during the year under consideration. The applica...
Bithal Das Modi Vs. Cit
Court: Allahabad
Decided on: Feb-01-2005
Reported in: (2006)199CTR(All)167; [2005]147TAXMAN609(All)
ORDERBy the Court The Income Tax Appellate Tribunal, Allahabad 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 disallowance of whole of interest amounting to Rs. 38,990 as had been made in the assessment order dated 26-8-1981 did not amount to a 'mistake' and the assessee could not have sought for the rectification of the same under section 154 of the Income Tax Act, 1961 ?2. Whether on a true and correct interpretation of the provisions of section 154, the Tribunal was correct in holding that the assessee could not have claimed the rectification of quantum of disallowance of interest, by relying on the findings given by the Tribunal in the immediately preceding year ?3. Whether the Tribunal was legally correct in holding that the findings given by the ITAT in the assessment year 1977-78 (where from the disallow...
United India Insurance Co. Ltd. Vs. Asif and ors.
Court: Allahabad
Decided on: Feb-01-2005
Reported in: 2007ACJ258
Sanjay Misra, J.1. This first appeal from order has been filed against the award dated 14.12.1995 passed by Motor Accidents Claims Tribunal, Fatehpur, in Motor Accident Claim Petition No. 99 of 1993. When appeal was admitted an interim stay order dated 13.3.1996 was passed wherein it was provided that the appellant insurance company having deposited Rs. 10,000 under Section 173, Motor Vehicles Act, the said amount may be paid to the claimant on furnishing adequate security before the Tribunal.2. The brief facts giving rise to the claim petition are that Asif alias Shanu was a minor and on 10.2.1993 at about 6 p.m. the jeep bearing registration No. URD 9982 was coming from the north side at very high speed on Banda-Sagar Road and was being driven rashly and negligently hit Asif near the shop of Dr. Siddiqui. Due to said accident, the minor Asif received grievous injuries and both his legs were fractured. It is alleged that the jeep driver was arrested on the spot and a report was lodged...
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