Allahabad Court March 2005 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income Tax Vs. Krishna Kumar and Bros.
Court: Allahabad
Decided on: Mar-10-2005
Reported in: (2006)204CTR(All)289; [2008]296ITR684(All)
R.K. Agrawal, J.1. The Tribunal, Delhi, has referred the following question of law under Section 256(1) 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 the case, the Tribunal was legally justified in holding that the expenditure of Rs. 1,41,468 in the Delhi set and Rs. 2,80,934 in the Moradabad set which was incurred on prize coupons was not covered by the provisions of Section 37(3A) of IT Act, 1961, in spite of the Tribunal's own observation that the prize coupons were intended to and did promote sales 2. The reference relates to the asst. yr. 1984-85.Briefly stated, the facts giving rise to the present reference are as follows:The respondent-assessee has incurred an expenditure of Rs. 1,41,468 in the Delhi set and Rs. 2,80,934 in the Moradabad set on a prize scheme under which coupons entitling a customer to a prize of 25 paise or 50 paise were kept in some of the bundles of the Biri and if the b...
Cwt Vs. Gaju
Court: Allahabad
Decided on: Mar-10-2005
Reported in: [2006]151TAXMAN192(All)
ORDERBy the Court Income-tax Appellate Tribunal, Delhi, has referred the following question of law under section 27(3) of the Wealth-tax Act, 1957, (hereinafter referred to as 'the Act'), for opinion to this Act:'Whether in the circumstances of the case, the ITAT was legally correct to confirm the order of the Deputy Commissioner (Appeals) on the point of value of land at the rate of Rs. 2.80 per sq. yds. ?'2. The present Reference relates to the assessment years 1979-80 to 1984-85.3. Briefly stated the facts giving rise to the present reference are as follows :The land belonging to the respondent had been notified for acquisition under U.P. Avas Evam Vikas Parishad Act and under section 4(1) of Land Acquisition Act, 1894 for the scheme of Shastri Nagar, Meerut, on 9-5-1970. The possession of the land under section 17 of the Land Acquisition Act was taken under section 17 of the Land Acquisition Act on different dates which are as follows: 1. On 14-12-1977 as per SLAO order dated 25-3-...
Sanjai Kumar Son of Chhunni Lal Vs. the Collector/District Magistrate,
Court: Allahabad
Decided on: Mar-09-2005
Reported in: 2005(3)AWC2622
S.U. Khan, J.1. Petitioners in the above noted three petitions i.e. Sanjai Kumar, Vijay Kumar and Vinod Kumar are claiming themselves to be members of scheduled cast and in unauthorized occupation of Gaon Sabha land comprised in plot Nos. 828 and 901/3. All the three petitioners claim to be members of Dhobi caste. Petitioners managed reports in their favour by Lekhpal, Revenue Inspector and Tehsildar in May and June, 2003 to the effect that they were in possession before May, 2000 and they were entitled to the benefit of Section 122-B(4-F) of U.P.Z.A.& L.R. Act (herein after referred to as the Act). The said provision regularizes the possession of Scheduled Caste agricultural labourers if they are found to be in possession of gaon Sabha land prior to 1.5.2002 unless it is public utility land. Initially cut off date was 30.6.1985 which was later on changed to 3.6.1995. The latest cut off date is 1.5.2002. Vinod Kumar and Vijay Kumar were granted benefit over an area of .248 hectares of ...
Bharat Lal Son of Late Bahraich, Executive Engineer, Construction Divi ...
Court: Allahabad
Decided on: Mar-09-2005
Reported in: 2005(3)AWC2631; 2005(2)ESC1125
B.S. Chauhan, J.1. This writ petition has been filed for quashing the impugned suspension order dated 17.02.2005 (Annex. 1) passed by the respondent No. 2.2. The facts and circumstances giving rise to this case are that the petitioner, an Executive Engineer in Construction Division (Maintenance), U.P. Jal Nigam, had been working as the Executive Engineer in the respondent-Department. There had been a direction at district level to repair the hand pumps at the instance of Members of Parliament as well as Members of Legislative Assembly. The spare parts for repairing the hand pumps had been purchased at local level. However, on the allegations of irregularity, illegality, financial loss to the Department in purchasing the material in contravention of the order issued by the Head Office, and maligning the image of the Department against the petitioner, the impugned suspension order has been passed.3. Shri U.N. Sharma, learned Senior Counsel appearing for the petitioner has submitted that ...
Committee of Management, Sri Yadavesh Inter College and Murlidhar Yada ...
Court: Allahabad
Decided on: Mar-09-2005
Reported in: [2005]2ITR1110(All); (2005)2UPLBEC1527
Janardan Sahai, J. 1. Sri Yadavesh Inter College, Nav Purvaa, Jaunpur is an intermediate college recognised under the U.P. Intermediate Education Act hereinafter called the Act. The committee of management is aggrieved by an order passed by the State government under Section 16-D (8) of the Act by which the committee of management has been suspended and an authorized controller has been appointed. It appears that there were certain reports about irregularities prevailing in the college. These irregularities can be summarized into three heads; First that the committee of management had appointed 53 teachers and staff although the sanctioned strength was only 33. Second that some land of the institution was sold by the committee illegally and the proceeds were not applied for the purpose for which permission for sale had been granted and Third that a sum of Rs. 38,260/- had been withdrawn by the management of the institution under single signatures instead of under the joint signatures a...
Babu Lal and ors. Through Its Partner Babu Lal Vs. Director of Income- ...
Court: Allahabad
Decided on: Mar-09-2005
Reported in: (2005)198CTR(All)274; [2006]281ITR70(All)
B.S. Chauhan, J.1. This writ petition has been filed by the petitioner-partnership Firm for quashing the warrant of authorization dated 20.03.1999 (Annex.6) issued under the provisions of Section 132 of the Income Tax Act, 1961 (hereinafter called 'the Act') and further for directing the respondents to refund the amount of Rs. 3,06,00,000/- (Rupees Three Crores Six Lakh Only) to the petitioner-firm.2. The facts and circumstances giving rise to this case as given by the petitioner are that the petitioner-Firm has 12 partners and the Deed of Partnership had been executed on 27.02.1999. The same stood registered with the Registrar of Firms, Allahabad on 6th March, 1999. The petitioner-Firm deposited CDRs/Banker Cheques worth Rs. 3,06,00,000/- with the District Excise Officer, Rewa on 10th March, 1999 as security to enable the Firm to participate in the auction for allotment of privilege of selling country-made liquor in certain parts of the State of Madhya Pradesh. The said CDRs/Banker Ch...
The Commissioner of Income Tax Vs. Gupta Cold Storage
Court: Allahabad
Decided on: Mar-09-2005
Reported in: (2005)198CTR(All)387
Prakash Krishna, J.1. The Income Tax Appellate Tribunal, Allahabad has referred 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 the Tribunal, in the facts and circumstances of the case, was justified in law in up holding that the supplementary partnership deed, duly signed by the guardians of the minor, after expiry of the assessment year validated the partnership deed retrospectively or not ?'2. The reference relates to the assessment year 1971- 723. The assessee respondent claimed registration of firm on the basis of partnership deed executed on 7-11-1969. The application in Form No. 11 and 11-A were filed on 23-2-1970 together with the partnership deed. The Income Tax Officer found that the assessee firm is not genuine firm but it is a branch of the main firm M/s Goverdhan Dass Brij Behari Lal, consequently registration was refused vide order dated 18-3-1974. This order was confirmed...
Krishna Kumar Jaiswal S/O Shri Govardhan Jaiswal Vs. State of Uttar Pr ...
Court: Allahabad
Decided on: Mar-09-2005
Reported in: AIR2005All205
Ashok Bhushan, J.1. Heard Sri Akhilesh Kalra, learned counsel for the petitioner and Sri S. P. Singh appearing for the respondent no. 4 and the learned standing counsel. Affidavits have been exchanged between the parties and with the consent of the parties the writ petition is being finally decided.2. By this writ petition the petitioner has prayed for quashing the order dated 1.11.2004 passed by the State of Uttar Pradesh dismissing the revision filed by the petitioner challenging the mining lease dated 21.6.2004 granted in favour of respondent No. 4. It has been further prayed that the order dated 21.6.2004 and the lease deed executed in pursuance thereof be quashed.3. Brief facts of the case as emerge from the pleadings of the parties are:__________An application was made by the respondent No. 4 dated 18.10.2001 before the District Magistrate, Siddharth Nagar for grant of lease under the U.P. Minor Minerals (Concession) Rules, 1963 over plots No. 375, 386, 390, 400. 410, 377Ka, 377K...
Ravindra Prakash Vs. Prescribed Authority and anr.
Court: Allahabad
Decided on: Mar-09-2005
Reported in: 2005(2)AWC1404
ORDERAnjani Kumar, J.1. The petitioner, who is tenant of the accommodation in question, has challenged the order dated 16th February, 2005, passed by the prescribed authority under the provisions of U.P. Act No. 13 of 1972 (hereinafter referred to as the Act). in P.A. Case No. 5 of 2004 whereby a substitution application 20A filed by the respondent for substitution under Section 34 of the Act read with Rule 25 of the Rules framed under the Act was allowed. Learned counsel for the petitioner has not disputed that the proposed heirs are not the heirs of the deceased tenant. The only question argued before me is that according to own statement of the landlord he had no knowledge of the death of the tenant in question and he acquired knowledge only when the application 15B was filed by the tenant. The application under Section 21 (1) of the Act stood already abated, therefore, an application which has already abated cannot be survived even after filing an application for substitution by th...
Committee of Management, A.S. Degree College Association and anr. Vs. ...
Court: Allahabad
Decided on: Mar-09-2005
Reported in: 2005(2)ESC1434; [2005(106)FLR1153]
1. This writ petition has been filed for quashing the order dated 14.2.2005 passed by the learned Vice-Chancellor of the respondent No. 1 University.2. The matter has been decided by the learned Vice-chancellor on the presumption that the Committee of Management which had passed the order of suspension and termination against the respondent No. 2 was not competent to pass such orders as the dispute with regard to the Committee of Management is pending in the Court. Whatever may be the legal position in this respect, the fact remains that the petitioner Committee of Management is in effective control of the College and this fact has not been denied by the respondents. More so, the learned Vice-Chancellor has placed considerable emphasis on the validity and sanctity of the suspension order rather than the termination order.3. We are of the considered opinion that as the termination order had been passed, the suspension order has lost its sanctity and the learned Vice-Chancellor should no...
- ‹ Prev
- 10
- 11
- 12
- 13
- 14
- 16
- 17
- 18
- 19
- 20
- Next ›
- Last »