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Allahabad Court August 2005 Judgments

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Aug 09 2005

Cit Vs. Velvet Carpet and Co.

Court: Allahabad

Decided on: Aug-09-2005

Reported in: [2005]149TAXMAN337(All)

ORDERRajes Kumar, J.At the instance of the revenue, the Income Tax Appellate Tribunal, Allahabad, 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 for the assessment year 1983-84 :'Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was legally correct in reaching the conclusion that the expenditure by way of commission to the Belgium Agent qualified for weighted deduction within the meaning assigned under section 35B(i)(b)(iv) of the Income Tax Act, 1961?'2. The brief facts of the case are as follows :The assessee opposite party (hereinafter referred to as 'the Act') is a partnership firm and carries on the business of manufacture and export of hand knitted woollen carpets. During the accounting period relevant to the assessment year 1983-84, they claimed weighted deduction under section 35B(1)(b)(iv) of the Act on the foreign agent's commission amountin...


Aug 08 2005

Fazlur Rahman Son of Mohd. Usman, Vs. State of U.P. Through Secretary ...

Court: Allahabad

Decided on: Aug-08-2005

Reported in: 2006(1)AWC623

Sunil Ambwani, J.1. By these writ petitions the petitioners appointed as Urdu Translator-cum-Clerks in the various departments of the State Government under U.P. Urdu Translator-cum-Junior Clerks Service Rules, 1994 (Notified on 9.9.1994) have prayed for setting aside the orders passed by appointing authorities canceling their promotions in the pay scale of Rs. 4000-6000, and for issuing directions to the State Government to frame rules, Regulations, Notifications. Government Orders or necessary directions for promoting the petitioners on the higher post of Senior Clerk in the Pay Scale of Rs. 4000-6000 and revised from time to time like others in the departments of State Government.2. In Writ Petition No. 27996 of 2002, the petitioner was appointed as Urdu Translator, cum Assistant Junior Clerk by the District Magistrate, Mathura on 19.5.1995. He was adjusted on the post of Junior Clerk on 19.11.1998 and was transferred to Hathras, where he was confirmed on 25.8.2001. He was recommend...


Aug 08 2005

In Re: New India Sugar Mills Limited, an Existing Company WithIn the M ...

Court: Allahabad

Decided on: Aug-08-2005

Reported in: [2006]68SCL386(All)

S.P. Mehrotra, J.1. The present Company Application by summons, as provided under Rule 67 of the Companies (Court) Rules, 1959, has been filed under Sections 391 to 394 of the Companies Act, 1956 by Upper Ganges Sugar & Industries Limited, having its Registered Office at Post Office Seohara (PIN Code 246 746), District-Brjnor in the State of Uttar Pradesh. The said Company has hereinafter also been referred to as 'the Applicant-Company'. 2. It appears that a Scheme of Arrangement is proposed to be made between New India Sugar Mills Limited having its Registered Office at 9/1, R.N. Mukherjee Road, Kolkata-700001 and the Applicant- Company (i.e., Upper Ganges Sugar & Industries Limited) and their respective Shareholders. Copy of the proposed Scheme' of Arrangement has been filed as Annexure-A to the affidavit accompanying the Company Application, and appears at page 27 of the Paper Book of the Company Application.3. It is, interalia prayed in the Company Application that a meeting of the...


Aug 08 2005

Smt. Nisha Tripathi Wife of Bholanath Pandey Vs. State of U.P. Through ...

Court: Allahabad

Decided on: Aug-08-2005

Reported in: [2005(107)FLR271]

Sunil Ambwani, J.1. Heard Sri B.N. Singh, learned counsel for the petitioner and learned standing counsel.2. Briefly stated the facts giving rise to this writ petition are that the petitioner was appointed as Basic Health Worker, vide order of the Chief Medical Officer, Jalaun at Orai dated 15.12.1989 and was required to join at the Primary Health Centre Nadigaon. She was not allowed to join and was not paid her salary. She filed a writ petition No. 135 (SS) of 1995 before the Lucknow Bench of this Court which was disposed of on 16.1.1995 with the directions to the Director, Maternity and Child Welfare (MC) U.P. to consider her representation.3. A charge sheet was issued to the petitioner for remaining absent from duties to which she submitted a reply denying the allegations and requested for permission to join. By an order dated 9.5.1995 passed by the Chief Medical Officer, Jalaun at Orai her services were terminated under U.P. Temporary Government Servant (Termination of Service) Rul...


Aug 08 2005

Kesarwani Zarda Bhandar Vs. Additional Labour Commissioner,

Court: Allahabad

Decided on: Aug-08-2005

Reported in: [2005(107)FLR122]

Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. The petitioner has come up in this writ petition challenging the validity land correctness of the order dated 30.4,2004, passed by Additional Labour Commissioner, Allahabad Region, Allahabad- respondent no. I, and. recovery certificate dated 26.2.2004 issued in pursuance thereof, contained in Annexure 12 to the writ petition.3. The facts of the case are that Smt. Chandra Devi and Smt. Kiran Devi-respondent nos. 3 and 4 raised an industrial dispute with regard to their, illegal termination of service w.e.f, 6.12.1995. The Deputy Labour Commissioner, U.P., Allahabad, in exercise of power conferred upon him under notification dated 29.8.1990 and under Section 4-K of the U.P; Industrial Disputes Act, 1947 (hereinafter referred to as 'the Act'), referred the dispute regarding their termination vide order dated 10.9.1997 to the Industrial Tribunal (I), U.P., Allahabad where the references of respondent Nos. 3 and 4 w...


Aug 08 2005

Bhuvendra Kumar Son of Shri Ghasi Ram Vs. the State of U.P. Through th ...

Court: Allahabad

Decided on: Aug-08-2005

Reported in: 2005(4)AWC3665(All)

Tarun Agarwala, J.1. Since the issues involved In all the writ petitions are common. the same are being decided together by a comman judgment, For facility, the facts in the wait petition of Bhuvendra Kumar is begin taken into consideration. The petitioner is a Consolidation Lekhpal and has been transferred by an order dated 30.6.2005 by the Consolidation Commissioner, Lucknow to another place outside the district.2. The submission of the learned counsel for the various petitioners is, that the Consolidation Commissioner had no power to transfer the petitioners outside the district The learned counsel for the petitioners submitted that there is no provision for transfer of a Consolidation, Lekhpal under The U.P. Consolidation Lekhpals, Services Rules, 1978 ( hereinafter referred to as the Rules of 1978). It was further submitted that since Rule 2 of the aforesaid Service Rules of 1978 provides that the status of a Consolidation Lekhpal would be that of a group 'D' post, therefore, the ...


Aug 08 2005

Commissioner of Income-tax Vs. Charan Dass, Huf

Court: Allahabad

Decided on: Aug-08-2005

Reported in: (2006)203CTR(All)589; [2006]280ITR637(All)

R.K. Agarwal and Prakash Krishna, JJ.1. The Income Tax Appellate Tribunal, New Delhi 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 in view of the facts and circumstances of the case, the ITAT was legally correct in holding that the Assessing Officer was not right in applying the provisions of Sub section (9) of Section 171 of the I.T. Act and also in directing him to record the finding relating to the partition as claimed by the assessee?2. The dispute relates to the assessment year 1985-86.3. Briefly, stated the facts giving rise to the present reference are as follows :-4. M/s Charan Das (HUF) consisted of Sri Charan Das Karta, Smt. Kans Rani wife of Karta and two sons namely, Sri Somnath and Sri Chandra Mohan. The wives and children of Sri Somnath and Chandra Mohan were also members of said HUF. Sri Charan Das made a will dated 30th April, 1984. The relevant portio...


Aug 05 2005

Sri Ram Son of Late Ramgati Vs. State of U.P. Through Secretary to Gov ...

Court: Allahabad

Decided on: Aug-05-2005

Reported in: 2005(4)AWC3870-O; 2005(3)ESC2140

A.P. Sahi, J.1. The petitioner attempts to resist the action of the respondents by which they are proceeding to sequestrate the agricultural land of the petitioner pursuant to the coercive recovery proceedings initiated against the petitioner for electricity dues. The prayer made in the writ petition is for quashing the citation dated 18.6.2003 and the consequential auction of the petitioner's agricultural land on 14 8.2003 in favour of respondent No. 8 and for certain directions to the respondents as a consequence of the above reliefs as contained in prayer clauses (c ) and (d) of the writ petition.2. The disclosure of the facts are not exhaustive in the writ petition and as such are being narrated herein after as gathered from the counter and rejoinder affidavits and the supplementary affidavits filed on record by the respective parties.3. The petitioner admits having taken an electric connection for running an irrigation tube well in the year 1980. It is further-stated that on accou...


Aug 05 2005

Adarsh Kumar Tripathi Son of Sri Vijay Kumar Tripathi Vs. the State of ...

Court: Allahabad

Decided on: Aug-05-2005

Reported in: 2005CriLJ4204

Amar Saran, J.1. This writ petition has been filed for quashing the first information report dated 23.6.2005 in case crime No. 287 of 2005, under Sections 419/420/467/468/409 IPC, police station Kotwali, district Banda and for staying the arrest of the petitioner in the aforesaid case.2. The first information report dated 23.6.2005, Annexure 5 to the writ petition alleges that the petitioner, who was the Basic Shiksha Adhikari in Banda at the material time, in collusion with the then District Magistrate, Banda Shri Bijendra Singh, misappropriated funds of the World Bank Project from the amount of Rs. 61,55,()()0/- (rupees sixty one lac fifty five thousand), which were directed to be disbursed by the co-accused, the then District Magistrate, by not following the principle and criteria laid down for awarding contracts, by not taking material from firms on rate contract, by not obtaining samples of the purchased materials and by obtaining products of lower quality at higher rates, which r...


Aug 05 2005

Mobarak Ali Khan and Sons Vs. the Commissioner of Income Tax

Court: Allahabad

Decided on: Aug-05-2005

Reported in: (2007)207CTR(All)563; [2007]291ITR67(All)

Rajes Kumar, J.1. 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 Income Tax Act, 1961, hereinafter referred to as 'the Act for opinion to this Court for the assessment year 1981 -82.' Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the commission payments made to the Handicrafts & Handloom Export Corporation of India (HHEC) are not entitled to weighed deduction under Sub-clause (i) and (iv) of Section 35B(1)(b) of the Income-tax Act?'2. The brief facts of the case are as follows:3. The assessee was a manufacturer and exporter of of Hand knotted carpets. 4. The assessee had paid commission to the Handicrafts and Handlooms Export Corporation of India Ltd. (in short 'HHEC') and claimed weighted deduction under Section 35B(1)(a) & (b) of the Act. HHEC is alleged to be a subsidiary of the State Trading Corporation of India Ltd (in short '...


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