Allahabad Court March 2005 Judgments
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Dcm Shriram Industries Ltd., Unit Daurala Sugar Works , Through Its Oc ...
Court: Allahabad
Decided on: Mar-23-2005
Reported in: 2005(3)AWC2513
Arun Tandon, J.1. Heard Sri S.P. Gupta Senior Advocate, assisted by Sri Vivek Chaudhary Advocate, on behalf of the petitioners, Sri Sudhir Chandra Senior Advocate, assisted by Bharti Sapru Advocate, on behalf of Respondent No. 4, Sri Atul Mehra Advocate on behalf of Respondent Nos. 5 and 6 as well as Learned Standing Counsel on behalf of Respondent Nos. 1, 2, 3, 7 and 8.2. Petitioner DCM Shriram Industries Ltd. is a company incorporated under the Indian Companies Act, 1956. The said company has established a sugar factory known as Daurala Sugar Works, Daurala, district Meerut, which is engaged in manufacture of sugar through Vacuum Pan Process. Under orders of the Cane Commissioner, passed in exercise of powers under Section 15 of the U.P. Sugarcane (Regulation of Supply and Purchase) Act, 1953 (hereinafter referred to as 1953 Act) dated 8th October, 2004, the disputed (29+1) cane purchase centres were assigned in favour of the petitioner sugar factory, Being aggrieved by the said assi...
Afzal Ali Son of Mohd. Hanif Vs. State of U.P. Through Its Secretary, ...
Court: Allahabad
Decided on: Mar-23-2005
Reported in: 2005(2)AWC2039; 2005(2)ESC1475
Arun Tandon, J.1. Heard Sri Ashok Khare Senior Advocate assisted by Sri V.K. Singh Advocate on behalf of the petitioner, Sri C.K. Parekh Advocate on behalf of respondent no. 5 and Standing Counsel on behalf of respondents 1, 2 and 3.2. Faiz-e-Aam Intermediate College, city and district Meerut is a minority institution recognized and aided under the provisions of the U. P. Intermediate Education Act, 1921. The provisions of the U.P. Intermediate Education Act, Regulations framed thereunder and also those of High School and Intermediate Colleges (Payment of Salary to Teachers and Other Employees) Act, 1971 are fully applicable to the teachers and staff of the said institution. Petitioner, Afzal Ali, was employed as Class IV employee in the said institution. He was served with a show cause notice dated 12.07.2003 by the Principal of the institution whereunder he was placed under suspension and an opportunity to furnish his explanation in respect of allegations as mentioned in the notice w...
Committee of Management, Janta Shiksha Sansthan Through Its President, ...
Court: Allahabad
Decided on: Mar-23-2005
Reported in: 2005(2)AWC1408; 2005(2)ESC1240; (2005)2UPLBEC1763
Arun Tandon, J.1. Heard Sri P.N. Saxena Senior Advocate assisted by Sri L.P. Singh and Sri Saroj Kumar Yadav Advocates on behalf of the petitioners and Sri P.S. Baghel and Sri S.R. Vishwakarm Advocates on behalf of respondent No. 3, Sri Shiv Nath Singh Kushwaha and Standing Counsel on behalf of respondents 1 and 2 in both the writ petitions.2. Janta Shiksha Sansthan, Ghatampur, Kanpur Nagar, is a society duly registered under the Societies Registration Act, 1860 (hereinafter referred to as the Act). The said society established an educational institution in the name and style 'Janta Shikha Sansthan Maha Vidyalaya, Ghatampur, Kanpur Ngar. The society has its own byelaws. According to byelaws of the society the executive committee of the society becomes the Committee of Management of the Maha Vidyalaya. The term of the elected office bearers has been provided as five years and the office bearers are to continue till their successors take charge. The election of the office bearers of the ...
Sharda Prasad Alias Chhulli (Since Deceased) Vs. Additional District J ...
Court: Allahabad
Decided on: Mar-23-2005
Reported in: 2005(1)ARC806; 2005(3)AWC2417
Mukteshwar Prasad, J.1. This is tenant's petition under Article 226 of the Constitution of India. The petitioner has prayed for quashing the judgment and order dated 18.10.1985 passed by respondent No. 1 and judgment and order dated 30.4.1985 passed by respondent No. 2.2. I have heard Sri G.N. Verma, Senior Advocate, assisted by Sri R.N. Sharma, learned Counsel for the petitioner and Sri Navin Sinha, Senior Advocate, assisted by Ashish Srivastava, learned Counsel for the landlord-respondent and have perused the record carefully.3. It appears that landlord filed a suit for eviction of the tenant (Sharda Prasad) from House No. 54 (old) and 289 (new) Mohalla Chak, Allahabad and for recovery of arrears of rent and damages. The suit was filed with the allegations that the defendant occupied the accommodation as a tenant on a monthly rent of Rs. 24/-, which was enhanced to Rs. 30/- per month w.e.f. 15.7.1972. The tenant failed to pay arrears of rent w.e.f. 1.1.1970. He was therefore, served ...
Commissioner of Income Tax Vs. Raj Vijay Corporation
Court: Allahabad
Decided on: Mar-23-2005
Reported in: (2005)196CTR(All)641; [2005]278ITR348(All)
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 erred in law in holding that the investment allowance was allowable to the assessee under Section 32A on generator ?'2. The reference relates to the asst. yr. 1986-87.3. Briefly stated, the facts giving rise to the present reference are as follows :The respondent-assessee has been assessed to income-tax in the status of a registered firm. It is engaged in the business of manufacturing and sale of surgical and plastic products. It has installed a generator costing Rs. 96,955 and claimed investment allowance. The AO disallowed the investment allowance on generator on the ground that it is not a machinery for the purpose of manufacturing, etc. as it is only used for generating electricity which is the substitute of power. Feeling aggrieved, the...
Commissioner of Income Tax Vs. Mehra Trust
Court: Allahabad
Decided on: Mar-23-2005
Reported in: (2005)199CTR(All)603; [2006]284ITR148(All)
1. The Tribunal, Allahabad 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 the assessee trust to be a valid one in spite of the fact that the trust, deed did not provide for the eventuality of both the minor beneficiaries expiring before attaining majority ?'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 respondent is a trust which had filed its return of income for the first time for the asst. yr. 1983-84 on 20th Jan., 1986 declaring total income of Rs. 9,105. The return was filed in the status of AOP. The trust was created in the form of a letter dt. 29th March, 1978 which was written by Km. Ranjana Mehra to M/s Mehra Hosiery Factory Sales, Lucknow, whereby a sum of Rs. 8,900 was settled in t...
Cit Vs. Jagat Rice Mills
Court: Allahabad
Decided on: Mar-23-2005
Reported in: [2006]150TAXMAN5(All)
ORDERThe 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.'Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in upholding the Commissioner (Appeals)'s action in cancelling the penalty of Rs. 37,672 levied under section 271B of the Income Tax Act, 1961?'2. The dispute relates to the assessment year 1989-90.3. The respondent/assessee a registered partnership firm was required to file return of income by 31-10-1989, but it was filed with delay on 30-3-1990. The provisions of section 44AB were also applicable and, therefore, along with the return audit report dated 3-1-10-1989 was also filed. The return was processed under section 143(1)(a) of the Act and penalty proceedings under section 271B was initiated by the issuance of notice dated 30-3-1990. In reply to the show-cause notice the assessee expl...
Tiwari K.D. Vs. Punjab National Bank and ors.
Court: Allahabad
Decided on: Mar-23-2005
Reported in: (2006)IILLJ385All
Pradeep Kant and N.K. Mehrotra, JJ.1. The petitioner, an officer of the erstwhile Hindustan Commercial Bank become an officer of Punjab National Bank on its merger with the latter Bank. It appears that certain disciplinary proceedings initiated against the petitioner in respect of certain over drafts and other charges were continuing at the time of merger of Hindustan Commercial Bank, therefore, they continued to remain pending. During the course of the proceedings, the petitioner has filed this petition saying that in the enquiry, he should be allowed to have the services of a retired officer of the Bank as defence representative but since his prayer was not accepted therefore, this writ petition was filed. Initially an interim order was passed to the effect on March 30, 1989 that final order shall not be passed but the enquiry may go on. Later on this order was modified by order dated April 3, 1989 and the petitioner was allowed to engage a retired employee as defence representative ...
Cit (Central), Kanpur Vs. Motor and General Sales Ltd.
Court: Allahabad
Decided on: Mar-23-2005
Reported in: [2005]148TAXMAN614(All)
ORDERBy the Court1. The Income Tax Appellate Tribunal, New Delhi has refer-red 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, the Honble Tribunal was legally justified in allowing higher depreciation allowance at the rate of 15 per cent instead of Cinema Building without properly appreciating the facts of the case when the assessee had itself claimed depreciation of Cinema Building at the rate of 10 per cent2. Briefly stated the facts giving rise to the present reference are as follows:The reference relates to the assessment year 1985-86.3. The respondent-assessee is a public limited company which derives income from financing of vehicles on hire purchase basis, transportation work, running cinema hall, exhibition of pictures, etc. It claimed depreciation at the rate of 10 per cent on the cinema building owned by it which was allowed in the assessment proceedings. However, in the a...
Cit Agra Vs. H.M. Cold Storage
Court: Allahabad
Decided on: Mar-23-2005
Reported in: [2006]154TAXMAN158(All)
ORDERThe 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 the Hon'ble Tribunal, on the facts and in the circumstances of the case, was correct in law in entertaining the assessee's claim with regard to relief under section 80J of the Income Tax Act, 1961, ignoring the real effect of the transfer of amount in the capital accounts of the partners of the firm which, in fact, represented loan account and does not fall within the purview of capital employed, disregarding the spirit of rule 19A of the Income-tax Rules, 19622. The present reference relates to the assessment years 1981-82,1983-84 and 1984-85.3. We have heard Sri AN Mahajan, learned standing counsel for the revenue and Sri Shakeel Ahmad, learned counsel appearing for the respondent-assessee.4. We find that the Apex Court in the case of Lohia Machines Ltd. v. Union of Indi...
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