Allahabad Court August 2005 Judgments
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The Commissioner of Income-tax Vs. Lucky Laboratories Ltd.
Court: Allahabad
Decided on: Aug-09-2005
Reported in: (2006)200CTR(All)305; [2006]284ITR435(All)
Rajesh Kumar, J.1. The Income Tax Appellate Tribunal has referred the following two questions under Section 256(1) of the Income-tax Act (hereinafter referred to as 'Act') relating to the assessment years 1992-93 for opinion to this Court:'(1) Whether on the facts and in the circumstances of the case, the IT AT was legally justified in deleting the addition of Rs.48.98 lacs made by the A.O. on account of lowering of prices of the goods sold which the ITAT have allowed as a measure of business expediency? (2) Whether on the facts and in circumstances of the case, the' ITAT was legally justified in directing to compute the deduction under Section 80I on total income without excluding any deduction Under Section 80HH over looking the provisions of Sub-section (9) of Section 80HH?' 2. The brief facts of the case are as follows:The assessee/opposite party (hereinafter referred to as 'assessee') is a public limited company engaged in the manufacture and sale of various items such as hair oil...
Commissioner of Income Tax Vs. Shri Aji Prasad
Court: Allahabad
Decided on: Aug-09-2005
Reported in: (2006)204CTR(All)292; [2006]283ITR142(All)
R.K. Agrawal, J.1. In Income Tax Reference No. 226 of 1992 relating to the Assessment Year 1983-84, the Income Tax Appellate Tribunal, Delhi (hereinafter referred to as the Tribunal) has referred the following question of law under Section 256(2) of the Income Tax Act, 1961, hereinafter referred to as the Act, f6r opinion to this Court:'Whether, on the facts and in the circumstances of the case, the Tribunal was wrong in holding that the interest charged by the firm M/s Eves Picture House on the debit balance of the assessee partner in his capital accounts was allowable as expenditure incurred to earn his share of profit Under Section 67(3) from the firm?'2. Whereas in Income Tax Reference No. 82 of 1997 relating to the Assessment Years 1984-85 and 1985-86, the Tribunal 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 Tribunal was wrong in law in holding that the intere...
The Commissioner of Income-tax Vs. Velvet Carpet and Co.
Court: Allahabad
Decided on: Aug-09-2005
Reported in: [2008]296ITR252(All)
Rajes Kumar, J.1. 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 I.T.A.T. 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(1)(b)(iv) of the I.T. 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 amounting to Rs. ...
Badri Prasad Kedar Nath Sarraf Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Aug-09-2005
Reported in: [2005]279ITR385(All)
Rajes Kumar, J.1. The Income Tax Appellate Tribunal has referred the following question of law under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as ' Act') for the assessment year 1980-81 for opinion to this Court.'Whether the Tribunal was legally correct to upheld the addition made to the closing stock valuation and to reject the method of valuation adopted by assessee to average cost instead of the market value.'2. The brief facts of the case are as follows:- The assessee a registered Firm, was a dealer in gold and silver ornaments and bullion. He has been valuing its closing stock at the market rate. During the year under consideration, the matter of valuation of the closing stock was changed. During this year, it was claimed by the assessee that the valuation of the closing stock has been shown by taking the average cost. On being questioned by the I. T. O., the assessee pointed out that he has changed this system on regular basis and follow the same in the ...
Arun Kumar Srivastava Son of Late Sri Raj Kishore Verma Vs. Union of I ...
Court: Allahabad
Decided on: Aug-09-2005
Reported in: [2006(108)FLR152]
B.B. Agarwal, J.1. By means of the present writ petition, the petitioner has prayed for a writ in the nature of certiorari quashing the orders dated 24.7.2001 and 13.12.2000 ( respectively Annexures '12' and '11' to the writ petition), passed by Central Administrative Tribunal, Allahabad Bench, Allahabad (hereinafter referred to as the 'Tribunal'), in O.A. No. 1055 of 1998-Arun Kumar Srivastava v. Union of India and Ors.. Petitioner has also prayed for the quashing of the orders dated 28.07.1997, 21.07.1997, 03,01.1997 and 23.01.1996 respectively Annexures '10', '9', '8' and '6' to the writ petition), passed by Railway Authorities in connection with seniority of the petitioner. The said orders were challenged by the petitioner before the Tribunal in the aforesaid Original Application.2. The facts of the case are that the petitioner after having been selected through Railway Service Commission started his career as Assistant Station Master and was posted at Allahabad. He was promoted af...
The Commissioner of Income-tax Vs. Rajni Kant Dave
Court: Allahabad
Decided on: Aug-09-2005
Reported in: (2006)201CTR(All)324; [2006]281ITR6(All)
Rajes Kumar, J.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 of this Court.'Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that where proper books of account and documents have been maintained under Rule 6F of the Income-tax Rules, 1962, the income can be properly deduced therefrom and proviso to Section 145(1) of the Income-tax Act, 1961 cannnot be invoked '2. The present Reference relates to the Assessment Year 1991-92.3. Brief facts of the case are as follows:The assessee is an individual having income from carrying on services of pathology, X-ray, and ultrasound tests. The assessing officer noticed that a register of receipts of X-ray tests and Ultrasound tests was maintained. According to him, there were discrepancies in it inasmuch as no stock register of raw material was maintained. Th...
Rama Kant Misra Son of Hira Mani Misra Vs. Committee of Management, Ba ...
Court: Allahabad
Decided on: Aug-09-2005
Reported in: 2005(4)ESC2517
V.K. Shuklal, J.1. Brief facts giving rise to instant writ petition in brief is that in the district of Allahabad there is a recognised institution known as Badri Nath Tiwari Inter College, Meja Road, Allahabad. Said institution is a duly recognised institution under the provisions as contained under U.P. Intermediate Education Act 1921 and Regulations framed therein. Said institution is engaged in imparting education up to Intermediate level. Institution in question is also in grant-in-aid list of the State Government and the provisions of U.P. High School and Intermediate Colleges (Payment of Salaries of Teachers and other Employees) Act 1971 are also fully applicable to the said institution. After enforcement of U.P. Act No. 5 of 1982 selection and appointment on the post of Principal, Lecturer and L.T. Grade teachers is to be made strictly as per the provisions as contained in U.P. Act No. 5 of 1982and Rules framed. In the institution concerned Ramkant Misra was appointed as L.T. G...
Nisar Vs. Vth Addl. Distt. Judge and ors.
Court: Allahabad
Decided on: Aug-09-2005
Reported in: 2006(1)AWC58
S.U. Khan, J.1. This is tenant's writ petition arising out of S.C.C. Suit No. 135 of 1980 on the file of J.S.C.C., Muzaffarnagar, filed by landlady respondent No. 3 Smt. Anwari against tenant petitioner Nisar. J.S.C.C., Muzaffarnagar on 21.1.1985 decreed the suit for eviction and recovery of arrears of rent and damages for use and occupation pendente lite and future. However, the trial court decided the question of rate of rent in favour of the tenant. Landlady had asserted that the rate of rent was Rs. 75 per month while tenant asserted that it was only Rs. 5 per month. Against judgment and decree passed by the trial court two revisions were filed one by the tenant petitioner being S.C.C. Revision No. 15 of 1985 and the other by landlady respondent No. 3 being S.C.C. Revision No. 70 of 1985. In the revision filed by landlady grievance was made against that finding of the trial court through which instead of Rs. 75 per month rent had been determined to be Rs. 5 per month. Revisional co...
Raj Kumari Gautam Vs. Commissioner, Meerut Division and ors.
Court: Allahabad
Decided on: Aug-09-2005
Reported in: 2006(1)AWC196
Rakesh Tiwari, J.1. The petitioner-Raj Kumari Gautam has filed this writ petition challenging the impugned orders dated 16.3.2004 passed by the Commissioner, Meerut Division, Meerut-respondent No. 1 dismissing the appeal of the petitioner, and dated 18.7.2003, passed by District Supply Officer, Bulandshahr-respondent No. 3 cancelling the licence of the fair price shop of the petitioner, contained in Annexures-1 and 2 respectively to the writ petition.2. The petitioner was owner of a fair price shop in Mohalla Gandhi Nagar Satha, District Bulandshahr. On 24.4.2003, a thela containing a drum was detained by the Supply Inspector. Om Giri who was walking with the aforesaid thela alleged that he had purchased 200 litres of kerosene oil from the petitioner for black marketing. On enquiry, it was found that the colour of kerosene oil was blue and the drum contained the name of Raj Kumar and not the name of Raj Kumari--the petitioner.3. A first information report was lodged against the aforesa...
Commissioner of Wealth Tax Vs. G.P. Kanodia (Huf)
Court: Allahabad
Decided on: Aug-09-2005
Reported in: [2006]150TAXMAN35(All)
ORDER1. The Income Tax Appellate Tribunal, Allahabad has referred the following question of law under section 27(1) of the Wealth-Tax Act, 1957 ('the Act') for opinion to this Court.'1. Whether on the facts and in the circumstances of the case, the I.T.A.T. was correct in law in holding that the question of valuation was not referred to the proper valuer and directing the W.T.O. to refer the valuation again to the competent valuer, to determine the assessee's share in the firm and not to go by valuation made by the Valuation Officer who had valued the assets of the firm ?2. Whether in law and on facts of the case, the Tribunal was justified in allowing exemption to a partner of a firm under section 5(1)(iv) of the Wealth-Tax Act, 1957 in respect of property owned by the firm ?'2. The reference relates to the assessment year 1979-80.3. Briefly stated the facts giving rise to the present reference are as follows:The respondent assessees are partners in the firm M/s. Sadi Ram Ganga Prasad...
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