Allahabad Court April 2005 Judgments
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Cit Agra Vs. Mahesh Shoe Factory
Court: Allahabad
Decided on: Apr-08-2005
Reported in: [2005]149TAXMAN584(All)
ORDER1. The Income Tax Appellate Tribunal, 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 in the facts and circumstances of the case the Hon'ble Tribunal was justified in law in holding that the deduction on account of investment deposit account and allowable to the assessee under section 32AB of the Income Tax Act, 1961 on generator?'The present reference relates to the assessment year 1987-88.2. Briefly stated the facts giving rise to the present reference as follows:During the assessment year in question the respondent-assessee which has been assessed to income-tax in the status of a registered firm has purchased generator. It had claimed investment deposit allowance under section 32AB of the Act to the extent of Rs. 74,332 on the purchase of generator which has been disallowed by the assessing officer on the ground that it was not part of the machinery and pla...
Commissioner of Income-tax Vs. Swarup Vegetable Products
Court: Allahabad
Decided on: Apr-08-2005
Reported in: [2008]303ITR212(All)
1. The Income-tax Appellate Tribunal, New Delhi, has referred to 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 and in accordance with the provisions of law, the Tribunal was justified in confirming the view taken by the Commissioner of Income-tax (Appeals) to hold there had been no default on the part of the asses-see in respect of TDS pertaining to the interest credited/paid on deposits ?2. The present reference relates to the assessment year 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:The 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 ...
Bansal Sharevests Services Limited Through Its Director, Vs. Commissio ...
Court: Allahabad
Decided on: Apr-07-2005
Reported in: [2006]283ITR332(All)
R.K. Agrawal and Rajes Kumar, JJ.1. By means of the present writ petition filed under Article 226 Constitution of India, the petitioners seeks the following relief:(a) issue, a writ order or certiorari, calling for the relevant of the direction in the nature of records, to quash the impugned order No. 17/2004-05 dated 18-06-2004 passed by the respondents No. Under Section 127(2) of the Income Tax Act,(b) issue, a writ or direction in the nature of mandamus commanding the respondent not to give effect to the impugned order dated 18-6-2004 (Annexure-1) and in pursuance thereto no record of the Company be transferred from Kanpur to Mumbai.(C) issue, a writ order or direction in the nature of ad-interim mandamus staying the operation and effect of the impugned order dated 18-6-2004 (Annexure-1) during the pendency of the present Writ Petition before this Hon'ble Court, and further direct the respondents not to transfer the. records of the petitioner Company from Kanpur to Mumbai or else gr...
Commissioner of Income Tax Vs. Kisan Sahkari Chini Mills Ltd.
Court: Allahabad
Decided on: Apr-07-2005
Reported in: (2005)197CTR(All)385; [2006]280ITR617(All)
1. The Tribunal, New 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 of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that the interest earned on the amounts kept in special deposit account was a capital receipt and accordingly not liable to tax ?'2. The present reference relates to the asst. yr. 1984-85.3. Briefly stated, the facts giving rise to the present reference are as follows :Respondent-assessee is a co-operative society having its object of manufacture and sale of sugar. In order to attain its object, it had commenced erection of building and installation of machinery for the sugar mills for making the capital investment of building plant and machinery, etc. It had approached financial institutions, banks and accordingly obtained loan of little over Rs. 3.81 crores. The Industrial Finance Corporation of India (...
Ramakant Singh S/O Sri Vasisth NaraIn Singh and ors. Vs. State of U.P. ...
Court: Allahabad
Decided on: Apr-06-2005
Reported in: 2005(3)AWC2477; 2005(2)ESC1431
B.S Chauhan, J.1. This writ petition has been filed for a direction to the District Collector/Returning Officer to include certain members for the purpose of participation in the election of the District Cooperative Bank Limited, Ghazipur and to quash the order dated 23.03.2005.2. The facts and circumstances giving rise to this case are that there is a Cooperative Society, namely Sadhan Sahakari Limited, Mania Block Bhadaura, District Ghazipur. On 23rd March, 2005, a provisional voters' list was ratified for the purposes of holding election of the Cooperative Societies which did not contain the name of the petitioners' Society, as it had been shown as a defaulter. The said list had been made final and the petitioners' Society has not been included in the voter list for the reason that vide order dated 23.03.2005, the said Society has been shown to be a defaulter. Hence, this petition.3. Shri J.P. Singh, learned counsel for the petitioners has submitted that the findings recorded by the...
Ram Gopal Srivastava Son of Late Sri Jagdish Prasad Srivastava Vs. Sta ...
Court: Allahabad
Decided on: Apr-06-2005
Reported in: 2005(3)AWC2464; 2005(2)ESC1489; [2005(106)FLR384]; (2005)2UPLBEC1439
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. The petitioner has sought quashing of impugned notice dated 27.1.2005 contained in Annexure 9 to the writ petition informing the petitioner that he shall be retired from the College service in the after-noon of 1.4.2005.3. The petitioner was initially appointed on the post of Accountant Clerk on 24.10.1970 in Dev Nagari Degree College, Meerut. The College is affiliated to the Chaudhari Charan Singh University, Meerut to which] the provisions of the State Universities Act 1973 are applicable. The petitioner was promoted to the post of Senior Clerk on 20.11.1980. After promotion the petitioner is working as the Office Superintendent, a Class III post, in the College.4. A Government Order dated 6.4.1984 was issued by the Director of Higher Education, U.P., Allahabad amending earlier Government Order dated 18.1.1983 providing that the non-teaching staff giving option for retirement at the age of 60 years will be en...
AmIn Ullah S/O Sochan Sheikh and Ejaj Ahmad S/O Sochan Sheikh Vs. Dire ...
Court: Allahabad
Decided on: Apr-06-2005
Reported in: 2005(4)AWC3680; 2005(2)ESC1466; (2005)2UPLBEC1443
Shishir Kumar, J.1. By means of the present writ petition, the petitioners have approached this Court for issuing a writ of certiorari quashing the order dated 15.5.1999 passed by Director, Ayurvedic and Unani Services U.P. Lucknow, and the order of communication dated 8.6.1999 of Regional Ayurvedic and Unani Officer, Mau (Annexures 5 and 6 to the writ petition) and for issuing a writ in the nature of mandamus commanding the opposite parties not to implement the orders dated 15.5.1999 and 8.6.1999 and further issuing a writ in the nature of mandamus directing the respondents to permit the petitioners to continue on their posts as Sweeper-cum-Chaukidar in hospitals and to pay their regular salary to the petitioners as well as the arrears of salary, which is due since 1995.2. The fact arising out of the present writ petition is that the names of the petitioners were enrolled in the Employment Exchange, Mau. The opposite party No. 2 sought the names for making appointment on the post of S...
Jhari Lal Vs. Mangla Singh
Court: Allahabad
Decided on: Apr-06-2005
Reported in: 2005(3)AWC2881
S.N. Srivastava, J.1. These two appeals preferred by appellant Jhari Lal stem from a composite judgment dated 21.10.1996, delivered by lower appellate court in Civil Appeal Nos. 358 of 1986 and 359 of 1986 whereby Suit No. 327 of 1983 instituted by Jhari Lal was dismissed while Suit No. 160 of 1984 preferred by Smt. Ram Bala Devi was decreed.2. The dispute centers round the land No. 59 situated in Mohalla Lallapur within the periphery of city Varanasi. Jhari Lal and Ganga Ram instituted Suit No. 326 of 1983 arraying Mangal Singh as defendant No. 1 and Smt. Ram Bala Devi as defendant No. 2 besides two other persons as defendant Nos. 3 and 4 with the allegations that the land in question admeasuring 120 x 80 was tenanted to them about three years back at the rate of Rs. 80 per month which was utilized by them for carrying on the vocation of keeping their cattle and selling milk. They alleged that though they regularly paid the agreed rent but no receipt was issued against payment of rent...
Rajesh Kumar Vinit Kumar Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-06-2005
Reported in: (2006)203CTR(All)572; [2006]283ITR395(All)
R.K. Agrawal, J.1. The Income-tax Appellate Tribunal, Delhi, has referred the following questions of law under Sections 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for opinion to this Court (The question referred was as follows : 'Whether the finding of the Income-tax Appellate Tribunal that the amount of Rs. 75,000 seized during the previous year in question could not be regarded as advance tax, and the same was also not liable to be reduced while computing interest under Sections 139(8) and 217 of the Act, is wholly incorrect and is based on improper interpretation of the provisions of law relating to payment of advance tax, etc. ?'--Ed.):2. The reference relates to the assessment year 1977-78.Briefly stated, the facts giving rise to the present petition are as follows :The applicant is a Hindu undivided family. Its accounting year for the assessment year was ending on Diwali, 1976. A search within the meaning of Section 132 of the Act was conducted on ...
Ram Saran Son of Ganesh Prasad Vs. Food Corporation of India Through I ...
Court: Allahabad
Decided on: Apr-05-2005
Reported in: 2005(3)ESC1660
Vineet Saran, J.1. Heard Sri Chandra Bhan Gupta, learned counsel for the petitioner as well as Sri N.P.Singh, learned counsel appearing for the respondents. Counter and rejoinder affidavits have been exchanged and with the consent of the learned counsel for the parties this writ petition is. being disposed of at the admission stage itself.2. The Food Corporation of India initially engaged the petitioner as a handling labour for the purposes of loading and unloading. The contention is that the petitioner has worked as handling labour for more than two decades and that, on the basis of his seniority, he is entitled to be promoted as Mandal/Sardar of the gang in which he has been working as handling labour. The submission is that on 1.1.1999 the Assistant Manager of the Corporation (on behalf of the District Manager) had written to the Joint Manager for promotion of the three handling labourers as Mandals in their respective gangs. The name of the petitioner, who was member of Gang No. 27...
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