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Allahabad Court February 2005 Judgments

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Feb 22 2005

Ram Ashere Savita Vs. Iind A.D.J. and ors.

Court: Allahabad

Decided on: Feb-22-2005

Reported in: 2005(3)AWC2466

ORDERAnjani Kumar, J.1. Heard learned counsel appearing on behalf of the petitioner.2. The petitioner, by means of present writ petition under Article 226 of the Constitution of India, has challenged the order dated 6th January, 2005, passed by the revisional authority in S.C.C. Revision No. 5 of 2002, whereby the revisional authority has allowed the revision filed by the respondent and set aside the order dated 19th July, 2002, passed by the trial court and remanded back the matter to the trial court for decision in the light of the observations made in the revisional court's order.3. The controversy in short is that the tenant disputed the title of the landlord with regard to the accommodation in question and consequence thereto he has filed an application with the prayer that the plaint of the suit be returned to the plaintiff for presentation before the regular court. In this case the petitioner has filed his written statement and evidence is yet to be adduced before the trial cour...


Feb 22 2005

Commissioner of Income-tax Vs. Shiv Om Kutir Udyog

Court: Allahabad

Decided on: Feb-22-2005

Reported in: [2005]279ITR322(All)

1. 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 the opinion of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee-firm was entitled to continuation of registration under Section 184(7) of the Income-tax Act, 1961 ?'2. The present 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 is a partnership firm which had been granted registration under the Act in the preceding year. For the assessment year in question it had filed a declaration in terms of Section 184(7) of the Act seeking continuation of the registration of the firm. The Assessing Officer had declined to grant registration on the ground that the profits were not divided amongst the partners in accordance with the partnership d...


Feb 22 2005

Commissioner of Income Tax Vs. Swadeshi Cotton Mills Co. Ltd.

Court: Allahabad

Decided on: Feb-22-2005

Reported in: (2006)203CTR(All)599

1. The Tribunal, Allahabad, has referred following question of law under Section 256(2) of the IT Act, 1961 (hereinafter referred to as the Act), for opinion to this Court:Whether, on the facts and in the circumstances of this case, the Tribunal was justified in holding that no period of limitation under Section 153(1)(c) was extended by virtue of revised return filed on 22nd March, 19772. The reference relates to the asst. yr. 1974-75.Briefly stated, the facts giving rise to the present case are as under.The respondent is a public limited company and is engaged in the manufacture of textiles. The return for the asst. yr. 1974-75 was due under Section 139(1) by 31st July, 1974. The respondent-company had applied for extension of time which was allowed upto 7th Nov, 1974. However, the return was filed only on 6th Dec, 1974. Consequently, the respondent filed revised return on 22nd March, 1977. During the course of assessment proceeding on 27th Jan, 1978, the ITO passed an order for audi...


Feb 22 2005

Ramwati and ors. Vs. Oriental Insurance Co. Ltd. and ors.

Court: Allahabad

Decided on: Feb-22-2005

Reported in: II(2005)ACC492

Sushil Harkauli, J.1. We have Heard learned Counsel for the appellant.The contention of the appellant which is an Insurance Company is that the deceased Harish Babu Rawat was not injured in the accident and he died in some other manner.2. We find from the impugned order that the Motor Accident Claims Tribunal has recorded the finding about the injury caused to Harish Babu Rawat in the accident, on the basis of the statement of a witness Vikram Singh coupled with the post-mortem report of Harish Babu Rawat. The statement of Vikram Singh has been enclosed as the first annexure to the supplementary affidavit. In the examination-in-chief, Vikram Singh has stated that he was present in the tempo at the time of accident and that he also received injuries as a result of the accident. These two facts have not been challenged at all in the cross-examination and, therefore, the presence of Vikram Singh at the time of accident in the tempo is admitted. Vikram Singh has also testified that Harish ...


Feb 22 2005

Cit, Lucknow Vs. Dhampur Sugar Mills Ltd.

Court: Allahabad

Decided on: Feb-22-2005

Reported in: [2005]148TAXMAN321(All)

ORDER1. The Income Tax Appellate Tribunal, Delhi has referred following two questions of law under section 256(2) of the Income Tax Act, 1961 (here in after referred to as 'the Act') for opinion to this court:'(I) Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in deleting the disallowance of interest on excess levy sugar price amounting to Rs. 26,49,900 ?(2) Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in deleting the disallowance of Rs. 3,96,000 out of payment of interest as no interest was charged by the assessee company on the advance given to subsidiaries viz,, M/s. Dhampur Yeast Company, U.P. Straw Board and Agro Products Limited.The reference relates to the assessment year 1982-83.2. Heard Sri A.N. Mahajan, learned counsel appearing for the revenue and Sri R.R. Agarwal, learned counsel appearing for the respondent assessee. 3. So far as the first question is concerned, we find that t...


Feb 22 2005

Cit, Meerut Vs. Ram Singh and Sons (P) Ltd.

Court: Allahabad

Decided on: Feb-22-2005

Reported in: [2006]154TAXMAN318(All)

ORDERThe Income Tax Appellate Tribunal, New Delhi, has referred the 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:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was legally justified in holding that the amount not realized by the assessee from the customers cannot be regarded as part of its trading receipts ?'2. The reference relates to the assessment year 1984-85.3. Briefly stated the facts giving rise to the present reference are as follows:The respondent/assessee is a private limited company. The previous year relevant to the assessment year in question ended on 31-3-1984 during course of assessment the assessing officer found that certain amount of taxes has not been paid over to the Government and, therefore, made an addition of Rs. 2,46,174 by invoking the provisions under section 43B of the Act. According to the assessing officer, the sales tax collect...


Feb 22 2005

Cit Vs. Rampur Distillery and Chemicals Co. Ltd.

Court: Allahabad

Decided on: Feb-22-2005

Reported in: [2006]155TAXMAN148(All)

1. In Income Tax Reference No. 74 of 1986, which relates to assessment year 1979-80, the Income Tax Appellate Tribunal, New Delhi, has referred the following four questions 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 Tribunal has been justified in allowing the assessee's claim of interest of Rs. 38,147 on the ground that it was an ascertained liability 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the assessee's claim for investment allowance of Rs. 2,383 on the ground that the products manufactured by the assessee were not hit by Item 1 of the 11th Schedule to the Income Tax Act, 1961 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the liability of Rs. 10,86,333 for the export duty was allowable in the year in question 4. Whether...


Feb 21 2005

Razia Sultana (Smt.) and anr. Vs. Mohd. Furqan

Court: Allahabad

Decided on: Feb-21-2005

Reported in: 2005(1)ARC753; 2005(3)AWC2165; 2005(2)ESC1016; (2005)1UPLBEC860

Sunil Ambwani, J.1. This Full Bench has been constituted by Hon'ble the Acting Chief Justice on a reference made by learned Single Judge on 4.7.2000, to decide the following two questions :--'1. Whether an order that the appeal will be heard amounts to admission to (sic) appeal under Order XLI, Rule 9 of the C.P.C. and Chapter XI, Rule 9 of the Rules of the Court.2. Whether office could admit the appeal without there being any order of the Court purporting to be an order of the Court.'2. The First Appeal in the instant case arises out of the Judgment and Order dated 24.1.2000 passed by the Principal Judge (Family Court), Moradabad, in case No. 107/1998, Mohd. Furqan v. Mohd. Salim and Smt. Razia Sultana, by which application of plaintiff-respondents for custody of his son Mohd. Zeeshan was allowed to be given to the applicant father Mohd. Furqan the respondents in the appeal.3. From the judgment and decree on record we find that on 23.1.1999 the minor Mohd. Zeeshan was 14 year's old. H...


Feb 21 2005

Committee of Management, Navyug Shikshan Sansthan and ors. Vs. State o ...

Court: Allahabad

Decided on: Feb-21-2005

Reported in: 2005(3)ESC1735

Arun Tandon, J.1. Heard Sri G.K. Singh Advocate on behalf of the petitioner and Sri Ashok Khare senior Advocate assisted by Sri W. A. Siddiqui Advocate on behalf of respondents.2. Navyug Shikshan Sansthan, Dariyapur, Chandauli, is a society duly registered under the Societies Registration Act, registration number being 00138/93-94. The said society has its own registered bye-laws. Under bye-law No. 8-La the term of the elected office bearers has been provided as 5 years. The said society has established an institution in the name and style of Nasrat Ali Memorial Inter College, Dariyapur, Chandauli. The institution was granted recognition under the provisions of the Intermediate Education Act by the Madhyamik Shiksha Parishad. A scheme of administration was not approved for the institution either at the time of grant of recognition as Intermediate College or on any date subsequent thereto, as a result whereof the District Inspector of Schools on 5.8.2002 passed an order to the effect th...


Feb 18 2005

Shri Abdul Shakoor, Son of Shri Farzand Ali Khan Vs. Deputy Director o ...

Court: Allahabad

Decided on: Feb-18-2005

Reported in: 2005(3)AWC2668

S.U. Khan, J.1. The dispute in the instant writ petition relates to two sets of agricultural plots. First set consists of plots 69,73,74/2,79/1,80/1,82 and 83 (area 3 bigha 3 biswa). The second set consists of plot Nos. 45, 47, 69 and 72 (area 3 bigha 12 biswa). After start of consolidation proceedings in the village where plots in dispute are situate petitioner filed two sets of objections, copies of which are Annexures 11 and 12 to the writ petition. Annexure-11 related to the first set of plots and Annexure-12 related to second set of plots. In the objections in respect of first set of plots it was stated that Chairman Gaon Sabha on 10.6.1962 allotted the said plots to Noor Vikram Shah and petitioner was in possession over the said plots since long. In the said objections it was also stated that petitioner was in possession since before Zamindari abolition by virtue of power of attorney executed by Noor Vikram Shah. In the objections in respect of second set of plots it was stated t...


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