Allahabad Court May 2005 Judgments
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Commissioner of Income-tax Vs. Mohakampur Ice and Cold Storage
Court: Allahabad
Decided on: May-24-2005
Reported in: (2006)202CTR(All)152; [2006]281ITR354(All)
Rajes Kumar, J.1. The Income Tax Appellate Tribunal, Allahabad has referred the following question under Section 256(1) of the Income-tax Act (hereinafter referred to as 'Act') relating to the assessment year 1986-87 for opinion to this Court:'Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was legally justified in confirming the view of the learned CIT (A) who held that the profits arising from the sale of land was not an adventure in the nature of trade and further in directing the assessing officer to treat the receipt of Rs. 21,30,175/- during the year and balance being receipts in the subsequent year as capital gains?' 2. The brief facts of the case are that the assessee-applicant (hereinafter referred to as 'assessee') is a registered firm and was carrying on the business of cold storage and for the accounting period ending December, 1985 filed return on 31st July, 1987, declaring a net loss of Rs. 85,380/-. The assessee opted a mercantile method of ac...
Vijay Kumar Singhal S/O Late Salek Chand Singhal Vs. the State of Utta ...
Court: Allahabad
Decided on: May-24-2005
Reported in: 2005(4)AWC3867B
R.K. Agrawal, J.1. World over, the 21st Century has ushered a new era in the economic front. In order to attract foreign investment and to take their country towards development and industrialisation, the developing countries with the avowed object to establish it in the rank of the developed countries are vying with each other to open up their economy. The phenomena of global liberalisation is taking place. Most of the developing countries have signed the General Agreement of Tariff and Trade (GATT) and have become members of the World Trade Organisation (WTO). Our country is no exception. It has also opened up its economy except in certain specified fields where security of the nation is involved. It is encouraging competition in business activities in every field as compared to state control. The license Raj is gradually being phased out. However, when it comes to individual interest, persons are yet to get over the feeling of monopoly and find it difficult to adjust to the changing...
Kanti Swarup Sharma S/O Shri Om Prakash, Sr. Toa(P) and ors. Vs. Union ...
Court: Allahabad
Decided on: May-23-2005
Reported in: (2005)2UPLBEC1720
Sunil Ambwani, J.1. Heard Sri Somesh Khare for petitioners and Sri B.N. Singh, learned . counsel for Bharat Sanchar Nigam Limited and other respondents. 2. All the petitioners are serving as Senior Telecom Operating Assistant (Senior T.O.A.) in Bharat Sanchar Nigam Limited at Ghaziabad. Petitioners 1, 2, 3, 4, 6, 8 belong to Other Castes, petitioner no. 5 belongs to Scheduled Caste and petitioner no. 7 belongs to Scheduled Tribe. The petitioners have claimed the benefit of reservation in promotions. By this writ petition, they have prayed for quashing letter/order dated 1.4.2003 and supplementary result declared in pursuance thereto for promotion to the post of Junior Telecom Officer (JTO) in 15% quota, in terms of relaxation in qualifying standards as provided in Class 3 (iii) of the Departmental Letter dated 10,3.2003. The writ petition was amended by adding grounds for quashing Clause (iv) of para-3 of the Circular dated 10.3.2003, to the extent of expression 'whichever was later' a...
The Commissioner of Income Tax Vs. Vali Brothers
Court: Allahabad
Decided on: May-23-2005
Reported in: (2005)199CTR(All)294
Rajes Kumar, J.1. The Income Tax Appellate Tribunal has referred the following question of law under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as'Act') for the assessment year 1989-90 for opinion to this Court.'1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in directing the Assessing Officer to refund the advance tax paid by the assessee, pursuant to the assessment order made Under Section 143(3)/148 dated 29.11.1991?'2. The brief facts of the case are as follows:-The assessee/opposite party hereinafter referred to as assessee') furnished a return declaring an income of Rs. 320/- pursuant to notice under Section 148 of Income Tax Act, 1961. The assessee also paid an advance tax of Rs. 1 Lac on 30.3.1989 and the said amount of advance tax paid by the assessee was claimed as refundable in the return of income filed on 25.10.1991. The Assessing Officer completed the assessment under Section 143(3)/148 in which, he obse...
Udan Singh, Vs. Board of Revenue and ors.
Court: Allahabad
Decided on: May-23-2005
Reported in: 2005(4)AWC3386
S.N. Srivastava, J.1. Heard learned counsel for petitioners.2. A Suit instituted by petitioners under Section 229-B of U.P.Z.A. and L.R. Act was decreed ex parte. Application for restoration against the ex parte decree filed by defendant- respondent was rejected by trial court, but was allowed by appellate court. The order allowing the appeal and restoration application is impugned in the present writ petition.3. Learned counsel for petitioners urged that the appeal was not maintainable under U.P. Zamindari Abolition and Land Reforms Act and an order allowing restoration application in appeal is unsustainable in law. Impugned order is liable to be quashed.4. Duly considered the arguments of learned counsel for petitioners and perused the record.5. Section 341 of U.P.Z.A. and L.R. Act and Order 43 Rule 1 (d) are quoted below for reference:341. Application of certain Acts to the proceeding of this Act- Unless otherwise expressly provided by or under this Act, the provisions of the Indian...
Commissioner of Income Tax Vs. Late Sri Ram Gupta
Court: Allahabad
Decided on: May-23-2005
Reported in: (2005)199CTR(All)43; [2008]296ITR212(All)
1. The Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the IT Act, 1961, hereinafter referred to as 'the Act', for opinion to this Court :'Whether, on the facts and circumstances of the case, the learned Tribunal was justified in allowing the bad debts of Rs. 1,49,433 ?'2. The reference relates to asst. yr. 1985-86.3. Briefly stated, the facts giving rise to the present reference are as follows :For the assessment year in question, the respondent-assessee claimed bad debt of Rs. 1,49,433 on the advances made to M/s La Medica (P) Ltd. of Delhi. Details of loan are given as under :Date of giving loan Amount Received back16-4-1977 50,000 60011-3-1977 1,00,000 6007-2-1977 1,00,000 60017-3-1977 1,00,000 6001-4-1977 50,000 600________ _____4,00,000 3,000________ _____The respondent-assessee in reply to the query raised by the AO, mentioned that the amount was outstanding against M/s La Medica (P) Ltd. as per balance sheet drawn on 16th Sept., 1987, in ...
Ayodhya Prasad Gupta Vs. Pratap Chandra Mehra
Court: Allahabad
Decided on: May-23-2005
Reported in: 2005(4)AWC3890
Anjani Kumar, J.1. This writ petition, under Article 226 of the Constitution of India filed by the petitioner, challenges the orders dated 20th April, 2005, passed in Misc. Case No. 22/74 of 2005 by District Judge, Banda (Annexure-7 to the writ petition) and order dated 12th October, 2004 and 11th January, 2005, passed by Judge Small Cause Court, Civil Judge (Senior Division), Banda (Annexures-3 and 4 to the writ petition).2. The brief facts of the case are as under:The respondent-landlord filed a suit against the petitioner for arrears of rent, mesne profit and ejectment in the Court of Judge Small Cause Court, Civil Judge, Senior Division, Banda on 7th October, 2003. On 11th November, 2003, after the service of summons, the petitioner-defendant appeared and sought for adjournment which was allowed by the Court till 19th January, 2004. However, the petitioner could not file written statement and sought for further adjournment on 24.8.2004 which was allowed by the Court on payment of c...
Commissioner of Income Tax Vs. Chanan Lal Jai Ram Dass and Co.
Court: Allahabad
Decided on: May-23-2005
Reported in: (2007)207CTR(All)445
1. The Tribunal, Allahabad 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, the Tribunal was correct in law in holding that income in the case of trading in alcoholic liquor for human consumption (other than Indian made foreign liquor) is computable under Section 44AC of the IT Act @ 40 per cent of the amount paid or payable by the buyer as purchase price, without any reference to the actual book profits, and that the remaining income from such trading was not taxable under the provisions of Section 5, r/w Section 56, of the IT Act ?2. The present reference relates to the asst. yr. 1990-91.The brief facts are that the assessee-respondent (hereinafter referred to as 'assessee'), an AOP filed the return on 29th Nov., 1990 declaring an income of Rs. 11,94,780. While computing the income, the AO observed that the assessee is a liquor ...
Commissioner of Income Tax Vs. Mahesh Chand Agrawal
Court: Allahabad
Decided on: May-23-2005
Reported in: 207(2007)CLT554
1. The Tribunal, Allahabad has referred to following two questions of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act') for opinion of this Court:1. Whether on the facts and in the circumstances of the case, Tribunal was justified in holding that conditions laid down in Expln. 5(2) to Section 271(1)(c) were fulfilled and no penalty was leviable under Section 271(1)(c) of the IT Act, 1961?2. Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the immunity available under the aforesaid Explanation were available to the assessee in respect of the amounts surrendered in the hands of the firm M/s Ganesh Prasad Gondi Lal and Sons by his father and partners of the firm and taxed in the hands of the assessee as per settlement arrived at later on ?2. The present reference relates to the asst. yr. 1989-90. Brief facts of the case are that the assessee belongs to M/s Ganesh Pd. Gonda Lal and Sons group of cases of...
Sushil Kumar Singh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: May-21-2005
Reported in: 2006(2)AWC1380
Pradeep Kant and Vineet Saran, JJ.1. In respect of the election of the Committee of Management of Zila Sahkari Bank Ltd., Shahjahanpur, after determination of constituencies' on 19.3.2005, the election programme was notified on 20.3.2005, which was duly published in the newspaper, but the elections were stayed under the directives of the State Government issued to the Registrar.2. This petition challenges the direction issued by the State Government dated 1.4.2005 to the Registrar for staying the election of the Committee of Management of Zila Sahkari Bank Limited, Shahjahanpur, hereinafter referred to as the Bank, and also directing that the election be held after 10th May, 2005. The order dated 1.4.2005 passed by the Registrar, Cooperative Societies, U. P., Lucknow, in pursuance of the order passed by the State Government for staying the election is also under challenge.3. Before proceeding with the merits of the case, with the consent of the parties' counsel, we put on record that a...
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