Allahabad Court April 2005 Judgments
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Commissioner of Income Tax Vs. Gold Wheels
Court: Allahabad
Decided on: Apr-11-2005
Reported in: (2006)203CTR(All)486
1. The Tribunal has referred the following question of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act'), for opinion of this Court:Whether, on the facts and in the circumstances of the case, and despite a provision in the partnership deed to the effect that the partnership would not stand dissolved on the death of a partner but shall continue with the remaining partners together with the heir(s) of the deceased partner, the Tribunal was legally justified in upholding the order of the learned CIT(A) to frame two separate assessments for the income of the two periods before and after the death of a partner 2. Brief facts of the case are as follows :The assessee/opposite party (hereinafter referred to as 'assessee') was a firm constituted vide partnership deed dt. 7th Jan., 1973 stood dissolved on account of death of Smt. Laxmi Bhasin and in her place her legal heirs, Channan Shah Bhasin and her grandson Puneet Shah joined the partnership firm. For the a...
Commissioner of Income Tax Vs. Brown and Root Int. Inc., as Agent of M ...
Court: Allahabad
Decided on: Apr-11-2005
Reported in: (2006)202CTR(All)533
Prakash Krishna, J.1. The Tribunal, New Delhi, has referred the following two 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 the Tribunal was right in law in holding that the notification issued on 31st March, 1983, which extended the applicability of the IT Act to the Continental Shelf of India was applicable for the accounting period commencing from 1st April, 1983?2. Whether the Tribunal was right in law in holding that the notification of extension of the IT Act to the Continental Shelf not being applicable for the asst. yr. 1983-84, the salary paid to the assessee for the lay off period outside India was not chargeable under Section 9(1)(ii) of the IT Act, 1961?2. Briefly stated, the facts giving rise to the present reference are as under:The reference relates to the asst. yr. 1983-84.The respondent-assessee is an employee of M/s Brown & Root Int. Inc., a nonresident company, which entered into a...
Commissioner of Income-tax Vs. Rattan Lal
Court: Allahabad
Decided on: Apr-11-2005
Reported in: (2006)204CTR(All)589; [2006]284ITR162(All)
1. The Income-tax Appellate Tribunal, New Delhi, has referred the following questions of law under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for the opinion of this Court:1. Whether in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold that if the order of the civil judge clearly spelled out that assessee had only l/5th share in the property then the assessee's share was including it for the purpose of taxation to the extent of 1/5th only ?2. Whether the Income-tax Appellate Tribunal was legally correct to hold that when co-owners had not challenged the order of the Magistrate, it was not open to the Revenue to question the same while it is a cardinal principle of law that decisions of the civil courts were not binding on the Revenue who was not a party before the civil court ?2. The present reference relates to the assessment years 1984-85 to 1987-88. 3. Briefly stated the facts giving rise to the presen...
Commissioner of Income-tax Vs. E. Hammet
Court: Allahabad
Decided on: Apr-11-2005
Reported in: [2006]286ITR657(All)
Prakash Krishna, J.1. The Income-tax Appellate Tribunal, New Delhi has referred the following two 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 the Tribunal was right in law in holding that the notification issued on March 31,1983, which extended the applicability of the Income-tax Act to the continental shelf of India was applicable for the accounting period commencing from April 1, 1983 ?2. Whether the Tribunal was right in law in holding that the notification of extension of the Income-tax Act to the Continental Shelf not being applicable for the assessment year 1983-84, the salary paid to the assessee for the lay-off period outside India was not chargeable under Section 9(1)(ii) of the Income-tax Act, 1961 ?2. Briefly stated the facts giving rise to the present reference are as under:3. The reference relates to the assessment years 1982-83 and 1983-84.4. The respondent-assessee is an emp...
The Regional Manager, Upsrtc, Jhansi Region Vs. Man Singh Son of Sher ...
Court: Allahabad
Decided on: Apr-08-2005
Reported in: 2005(2)ESC1458; [2005(106)FLR144]; (2005)2UPLBEC1449
V.C. Misra, J.1. Sri Rahul Anand Gaur learned counsel for the petitioner and Sri Pankaj Srivastava learned counsel for the respondents are present.1. The case of the petitioner in brief is that the respondent No. 1 was appointed in the U.P. Road Transport Corporation, Jhansi Depot with effect from 20.4.1974 on temporary basis, thereafter the services of respondent No. 1 were extended from time to time. However, his services were purely temporary and were liable to be terminated at any time. During the brief period of his services he was found carrying passengers without tickets and at one time on 6.6.1975 while on duty he misbehaved with one of the officers (Assistant Traffic Inspector). His services were terminated vide order dated 23.7.1975 as per the terms and conditions of his appointment letter dated 27.5.1974 by giving him one month's notice. The respondent No. 1 challenged the order-dated 23.7.1975 before the respondent No. 2 on 14.9.1987 i.e. after more than 12 years from the d...
Commissioner of Income Tax Vs. Smt. Pushpa Devi Jain
Court: Allahabad
Decided on: Apr-08-2005
Reported in: [2006]280ITR500(All)
R.K. Agrawal and Rajes Kumar, JJ.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 opinion to this Court.'Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally justified in confirming the decision of the D.C. (Appeals) deleting the penalties of Rs. 9,800/- each in the assessment years 1982-83 and 1.983-84 imposed Under Section 271(1)(b) of the I.T. Act?'2. The reference relates to the Assessment Year 1982-83 and 1983-84 in proceeding arising out of imposition of penalty under Section 271(1)(b) of the Income Tax Act, 1961..3. Briefly stated, the facts giving rise to the present reference are as follows.4. The respondent-assessee is an individual. She derived income from share in the Hotel. She did not file any return even after issue of notice under Section 148 of the Act which was issued on 15th Septem...
Ajai Kumar Son of Shri Siya Ram Vs. Officer-in-charge, Samyukta Karyal ...
Court: Allahabad
Decided on: Apr-08-2005
Reported in: 2005(3)ESC2044; (2005)2UPLBEC1684
Ajoy Nath Ray, C.J. and Ashok Bhushan, J.1. Appeal is taken up and summarily disposed of.2. As we have not called for affidavits, allegations in the stay application cannot be taken to be admitted.3. The impugned order has been passed by the Hon'ble Mr. Justice Shishir Kumar on 16.2.2005. His Lordship has been pleased to dismiss the writ petition of the appellant.4. After a usual selection process, on the 26th November 1991 the writ petitioner was selected along with seven others and given an appointment letter. He joined on the 28th of that month. On 30th i.e. two days after joining, his services were terminated, the notice simply stating that his services were no longer required. The appointment letter dated 26.11.1991 did not confer on the writ petitioner permanent employment. T he posts for which the writ petitioner and seven others along with him were selected, were no doubt permanent posts. But the letter of appointment given to the writ petitioner made the following provisions; ...
Commissioner of Income Tax Vs. Swarup Vegetable Products
Court: Allahabad
Decided on: Apr-08-2005
Reported in: (2005)197CTR(All)138
1. The Tribunal, New Delhi, has referred to following question of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act'), for opinion of this Court:'Whether, on the facts and in the circumstances of the case and in accordance with the provisions of law, the Tribunal was justified in confirming the view taken by the CIT(A) to hold that there had been no default on the part of the assessee in respect of TDS pertaining to the interest credited/paid on deposits ?'2. The present reference relates to the asst. yr. 1985-86 in respect of proceedings arising out of charge of interest under Section 201(1A) of the Act.3. Briefly stated, the facts giving rise to the present reference are as follows : Respondent-assessee is a public limited company. It has maintained mercantile system of accounting. During the assessment year under consideration it had followed a system whereby liability on account of interest was claimed by debiting interest account. The corresponding ...
Laiq Ahmad Vs. Akbar HussaIn and ors.
Court: Allahabad
Decided on: Apr-08-2005
Reported in: 2005(3)AWC2451
Mukteshwar Prasad, J.1. This is tenant's petition under Article 226 of the Constitution of India. The petitioner has prayed for issuing a writ of certiorari quashing the judgment and order dated 21.3.1999 (Annexure-13) and judgment and order dated 4.10.1999 (Annexure-15) to the writ petition passed by respondent Nos. 3 and 2 respectively.2. Counter and rejoinder- affidavits have been exchanged between the parties and are on record.3. With the consent of learned counsel for the parties, this petition is being disposed of finally at this stage.4. It appears that S.C.C. Suit No. 1 of 1995 was filed by Akbar Husain against Laiq Ahmad (petitioner) for his eviction from the shop in question and for recovery of arrears of rent, water tax and damages at the rate of Rs. 375 per month. He further claimed pendente lite and future damages till delivery of possession of the shop in question at the rate of Rs. 500 per month. The suit was filed with the allegations that the plaintiff purchased the sh...
Sheo Pratap Singh Vs. Iiird A.D.J. and ors.
Court: Allahabad
Decided on: Apr-08-2005
Reported in: 2005(3)AWC2453
Mukteshwar Prasad, J.1. By means of this petition under Article 226 of the Constitution of India, the tenant has prayed for issuing a writ of certiorari quashing the judgment and order dated 9.8.2001 (Annexure-9) and judgment and order dated 17.2.1998 (Annexure-7) to the writ petition passed by respondent Nos. 1 and 2 respectively.2. Counter-affidavit and rejoinder affidavit have been exchanged between the parties and are on record.3. Heard S/Sri P.N. Saxena and Atul Dayal. learned counsel for the tenant-petitioner and Sri A.K. Gupta, learned counsel for the landlord respondent No. 3. With the consent of learned counsel for the parties, this petition is being disposed of finally at this stage.4. In brief, the facts and circumstances giving rise to this petition are as under.5. It appears that the landlord filed a S.C.C. Suit No. 261 of 1992 in the court of Judge, Small Causes, Kanpur Nagar for eviction of the tenant-petitioner from the premises in dispute and for recovery of arrears of...
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