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Allahabad Court April 2005 Judgments

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Apr 04 2005

J.G. Puri Vs. Punjab National Bank and ors.

Court: Allahabad

Decided on: Apr-04-2005

Reported in: 2005(4)ESC2435

Rakesh Sharma, J.1. Heard Sri S.P. Singh, learned Counsel for the petitioner and Sri Virendra Misra, learned Counsel appearing for the opposite parties.2. Under challenge in an order of dismissal of 31.12.2001, dismissing the petitioner from the post of Manager, Punjab National Bank, Rail Bazar Branch, Kanpur and the order dated 9.7.2002, passed by the appellate authority, rejecting the appeal submitted by the petitioner against the order of dismissal.3. The learned Counsel for the petitioner has submitted that the petitioner was initially appointed as Clerk-cum-typist in New Bank of India in 1977 which was merged with Punjab National Bank in 1993. The petitioner was promoted as Officer Scale-11 in Punjab National Bank, and at the relevant time, he was working as Manager in Punjab National Bank Branch at U.P. Stock Exchange, Kanpur city. From the Stock Exchange Branch, he was transferred to Rail Bazar Branch in the city of Kanpur. In November, 2000, the petitioner was suspended vide or...


Apr 04 2005

Raj Bahadur Singh Vs. State of U.P. and ors.

Court: Allahabad

Decided on: Apr-04-2005

Reported in: 2005(4)AWC3884

Rakesh Sharma, J.1. Heard Sri A.K. Tiwari, learned Counsel for the petitioner and the learned Chief Standing Counsel appearing for the opposite party No. 1. Sri B. N. Misra has put in appearance on behalf of opposite parties No. 2 and 3.2. The petitioner has assailed an order of dismissal passed on 6.11.1993 by the Managing Director of U.P. State Food and Essential Commodities Corporation Ltd., Lucknow. At the relevant time, the petitioner was posted as Salesman in the Corporation Godown at Sultanpur. The decision to hold departmental inquiry was taken against the petitioner and he was put under suspension on 26.10.1991 and a charge-sheet was issued against him on the said dale. The charge-sheet dated 26.10.1991, containing six charges was issued against the petitioner. According to learned Counsel for the petitioner, this charge-sheet was never served on him. The petitioner was not kept associated with the inquiry, No documents were supplied to the petitioner which were referred and c...


Apr 04 2005

Cit Vs. Smt. Kamla Jain

Court: Allahabad

Decided on: Apr-04-2005

Reported in: [2006]152TAXMAN329(All)

1. The Income Tax Appellate Tribunal, Delhi has referred the following question of law under section 256(2) 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, there was any material on record to sustain the findings of the Income Tax Appellate Tribunal in deleting the penalties under section 271(1)(c) in respect of the assessment years 1978-79 and 1981-82 to 1986-87 and also penalties under sections 271(1)(a) and 273(2)(b) for the assessment year 1986-87 ?'2. Briefly stated the facts giving rise to the present reference are as follows:The reference relates to the assessment years 1978-79,1981-82 to 1986-87.The present reference arises out of the penalties imposed under section 271(1)(c) for all these years; while the penalty for late filing of the returns, i.e., under section 271(1)(a) of the Act and under section 273(2)(b) of the Act was levied for the assessment year 1986-87 only.3....


Apr 04 2005

Gurbux Singh Vs. Cit

Court: Allahabad

Decided on: Apr-04-2005

Reported in: [2005]147TAXMAN423(All)

ORDERP. Krishna, J.The present reference under Income Tax Act (hereinafter referred to as 'the Act') is at the instance of the assessee. The Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of 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 correct in holding that the assessee was not 'totally blind' in keeping in view the clear finding of the Doctor that the assessee is a blind person.'2. The reference relates to the assessment year 1982-83. The assessee is a partner in M/s. Bombay Motor Stores and enjoyed share income from the aforesaid firm. The deduction of a sum of Rs. 10,000 was claimed by the assessee under section 80U of the Act which was refused by the Income Tax Officer on the ground that the assessee was not 'totally blind'. It may be stated here that the assessee in support of his claim for deduction under section 80U of the Ac...


Apr 01 2005

Gafoor Shah, Vs. State

Court: Allahabad

Decided on: Apr-01-2005

Reported in: 2005CriLJ3492

R.P. Yadav, J.1. This Criminal Appeal by appellants Gafoor Shah, Kalloo Shah, Godam Shah and Mehtab Shall has been preferred against the judgment and order dated 21stOctober, 1981 passed by IV Additional District & Sessions Judge, Budaun in S.T. No. 230 of 1978 convicting the appellants under Section 396 I.P.C. and sentencing each of them to undergo imprisonment for life.2. The appellant Mehtab Shah died during the pendency of the appeal and his appeal has abated.3. Complainant Suraj Pal (P.W.I) s/o Shri Ram Charan (deceased) who is a Harijan by caste is resident of village Beoli which ties within the circle of P.S. Wazeerganj of District Budaun at a distance of 3 kms, from police station. Smt. Shyama is his mother, whereas Sukhe (P.W. 2) is the father of Smt. Shyama and NANA of complainant Surajpal (P.W. 1). Smt. Suraj Wati (P.W. 3) and Km. Anita who are injured are sisters and Suraj Prakash (P.W. 1), is the brother of the complainant. Chandra Pal is his maternal uncle. The appellant ...


Apr 01 2005

The Commissioner of Income-tax Vs. Smt. Meera Prem Sunder (Huf)

Court: Allahabad

Decided on: Apr-01-2005

Reported in: (2005)198CTR(All)458; [2006]280ITR360(All)

Prakash Krishna, J.1. The Income Tax Appellate Tribunal, New Delhi has referred the Knowing two questions 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.(1) Whether on the facts and in the circumstances of the case , the Income Tax Appellate Tribunal was legally correct to hold that on the death of Shri Prem Sundar a deemed partition had taken place which is recognized for all purposes and the property which was hitherto the HUF property no longer remains the property of HUF?'(2) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally correct to hold that Section 171(9) has no applicability to the present case.?2. The dispute relates to the assessment year 1982-83 and 1983-84.3. Briefly, stated the facts giving rise to the present reference are as follows :-There was a Hindu undivided family comprising of Sri Prem Sundar as Karta, his wife Smt. Meera Prem Sundar an...


Apr 01 2005

The Commissioner of Income-tax Vs. Shri Dharam Pal Singh Huf

Court: Allahabad

Decided on: Apr-01-2005

Reported in: (2005)196CTR(All)28; [2006]280ITR629(All)

1. The Income Tax Appellate Tribunal, Allahabad has referred the 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 on the facts and in the circumstances of the case and in law, the Tribunal was right in upholding the order of the CIT (Appeals) directing the assessing officer to work out the capital gains on 2/3rd of the sale consideration of Rs. 64,80,000/- amounting to Rs. 43,20,000/- ?'2. The dispute relates to the assessment year 1983-84..3. Briefly, stated the facts giving rise to the present reference are as follows :-The assessee is a Hindu undivided family and it is assessed as such. It consisted of Sri Dharam Pal Singh (Karta), Yadavendra Pal Singh (son), Laxmi Kumari (wife) and Usha Agrawal (unmarried daughter). The Karta died on 2nd September, 1982. The assessee HUF had entered into an agreement on 26.5.1982 to sell a property owned by it and known as 'Castle Grant' for a total ...


Apr 01 2005

Anil Kumar Son of Shri Girish Chandra and ors. Vs. State of Uttar Prad ...

Court: Allahabad

Decided on: Apr-01-2005

Reported in: 2005(2)ESC1372

A.K.Yog, J.1. Present Special Appeal, by seven persons (namely,- Anil Kumar s/o Girsh Chandra, Adarsh Kumar s/o Raksha Ram Verma, Paras Nath s/o Chhedi Ram, Shiv Das s/o Ram Pyare, Dhirendra Kumar s/o Hardwar Lal, Ram Taul s/o Lahauri and Mateshwari Nandan Sinha s/o Balram Krishna Sinha ) under Chapter VIII Rule 5, Rules of Court arises from impugned judgment and order dated 1-10-2004 dismissing Civil Misc. Writ Petition No. 51020 of 1999 (Ganeshji Kushwaha and 9 Ors. v. State of U.P. and Ors.), which was filed to challenge order dated 2-11-1999 (Annexure-6 to W.P.) passed by State Government canceling entire selection proceedings and select list dated 9-3-1999 for making appointment on the post of Untrained Veterinary Pharmacist in Basti Division and also the consequential order dated 26-11-1999(Annexure-7 to W.P.) issued by the Deputy Director, Animal Husbandry, Basti Division, Basti rejecting representation (against above action) in pursuance to a direction issued by this Court in e...


Apr 01 2005

Brijendra Singh Son of Mihi Lal and ors. Vs. the Third Additional Dist ...

Court: Allahabad

Decided on: Apr-01-2005

Reported in: 2005(3)AWC2290

Ashok Bhushan, J.1. Heard Sri G.N. Verma, learned senior Advocate and Sri Satya Prakash appearing for the respondents.2. By this writ petition the petitioners have prayed for quashing the order dated 6th March, 1984 passed by the 3rd Additional District Judge allowing the revision filed by the respondent No. 2 against the judgment and order dated 14.11.1979 passed by the Munsif, Fatehabad in Original Suit No. 273 of 1973. The original suit No. 273 of 1973 was filed by the petitioners impleading the respondent No. 2 as the defendant No. 3 and other defendants praying for a decree of declaration that the sale deed dated 3.3.1966 executed by Smt. Chadrawali in favour of the defendant No. 3 Bishan Lal is null and void. Before the trial court issue No. 4 was framed to the effect that 'whether the suit is barred by Section 49 of the Consolidation of Holdings Act ?'. Learned Munsif decided the issue in favour of the plaintiffs and held that the suit is not barred. A revision was filed by the ...


Apr 01 2005

Dwarikesh Sugar Industries Ltd. Vs. District Judge,

Court: Allahabad

Decided on: Apr-01-2005

Reported in: [2005(106)FLR10]; (2005)IIILLJ245All

D.P. Singh, J.1. Pleadings have been exchanged and the counsel for the parties agree that this petition may be finally disposed off under the rules of the Court.2. This writ petition is directed against an order dated 29.8.2001 passed in a pending appeal by the District Judge, Kanpur Nagar filed under Section 11 of the Trade Unions Act, 1923. The further prayer is for a direction to the appellate authority to try the appeal as a civil suit.3. The petitioner is a duly incorporated company under the Indian Companies Act and is engaged in manufacture and sale of sugar from 1995. Employees of the petitioner Mill formed a Trade Union known as Dwarikesh Sugar Mills Karamchari Union, which was registered with the Registrar, trade unions and a certificate dated 19.10.2000 was issued. It appears that the management of the mills refused to accept of recognize the respondent No. 2 union and approached the Registrar through various letters including letter dated 18.1.2001. It also appears that cer...


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