Allahabad Court October 2006 Judgments
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Ram Chandra Vs. Additional District Judge Xth and ors.
Court: Allahabad
Decided on: Oct-05-2006
Reported in: 2007(2)AWC1310
Rakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. It appears that Suit No. 139 of 1997 was filed by respondent No. 3 against the petitioner for eviction and recovery of arrears of rent before the Judge, Small Causes Court, Allahabad. In the aforesaid suit 22.4.1999 was fixed for evidence of the petitioner-tenant.3. It is stated that when the case was called out, the counsel for the petitioner in the court below was on his legs in Court of IVth Additional District Judge and this position was never informed by the petitioner through Reader of the court below to the Presiding Officer. When the case was taken up again the petitioner who was present in the Court again informed the Court that the counsel was now arguing before the Court of Special Judge and on his request the case was passed over. The petitioner stated that he thereafter went out to have a glass of water and in the meantime the case was called out and the evidence was ordered to be closed and the ca...
Ratan Lal Agrawal (Huf) Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Oct-04-2006
Reported in: [2007]290ITR478(All)
R.K. Agrawal, J.1. By means of the present writ petition filed under Article 226 of the Constitution of India, the petitioner, Ratan Lal Agrawal, seeks the following reliefs:(A) issue a writ, order or direction in the nature of certiorari quashing the impugned order dated August 31, 2000, (annexure 15), passed by the Commissioner of Income-tax, Agra, respondent No. 1;(B) issue a writ, order or direction of a suitable nature commanding/directing respondent No. 1 to grant full waiver of interest under Section 220(2A) of the Income-tax Act, 1961, amount to Rs. 4,33,071;(C) issue such other writ, orders or directions as this hon'ble court may deem fit and proper under the facts and circumstances of the case ;(D) award costs to the petitioner.2. Briefly stated, the facts giving rise to the present petition are as follow:A huge income-tax demand was created for the assessment years 1972-73 to 1987-88. Interest was also charged. After giving full effect to the appellate and revisional orders,...
State of U.P. Through Collector Vs. Ram Swaroop, Son of Bataule,
Court: Allahabad
Decided on: Oct-03-2006
Reported in: 2007(1)AWC728
Prakash Krishna, J.1. This appeal is directed against the award of civil court dated 30th of January, 1993 passed in Reference Case No. 216 of 1986. The State of U.P. acquired certain piece of land for the purposes of establishing Parichha Thermal Power Station at Jhansi. Notification under Section 4 of the Land Acquisition Act was issued on 22.4.1978. It was followed by the notification under Section 6 of the Land Acquisition Act dated 29.4.1978. Certain plots of claimant respondents were also acquired by the aforesaid Land Acquisition Notifications. The Special Land Acquisition Officer awarded compensation at the rate of Rs. 3, 000/- per acre by the award-dated 1.12.1978. Feeling aggrieved against the aforesaid award, an application under Section 18 of the Land Acquisition Act was filed for making the reference to the civil court. The District Magistrate referred to the civil court. The court below on the basis of the material on record enhanced the compensation and awarded it at the...
Sangam Enterprises Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-03-2006
Reported in: [2007]288ITR396(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 (hereinafter referred to as 'the Act'), for opinion to this Court:2. At the instance of the assessee : 2Whether, on the facts and in the circumstances of the case, the Tribunal was justified in dismissing the appeal filed by the assessee against the order passed under Section 271(l)(c) by the Departmental authorities ?3. At the instance of the Revenue:Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty under Section 271(l)(c) of the Income-tax Act, 1961 ?4. The reference relates to the year 1983-84 in respect of the penalty proceedings initiated under Section 271(1)(a) and 271(1)(c) of the Act.5. Briefly stated the facts giving rise to the present reference are as follows.6. The assessee deals in trading of silk yarn. During search and seizure 6 operations under Section 132(1) of the Inc...
Sri Gauri Shanker Paliwal S/O Pt. Kishan Lal Paliwal Vs. Sri J.N. Niga ...
Court: Allahabad
Decided on: Oct-03-2006
Reported in: 2007(1)AWC481
Prakash Krishna, J.1. These are four connected appeals and were heard together and are being disposed by a common judgment,2. Three claim petitions being M.V. Claim No. 83 of 1974 Jagat Narain Nigam v. Gauri Shanker Paliwal and Ors., M.V. Claim No. 84 of 1974: Narendra Kumar v. Gauri Shanker Paliwal and Ors. and M.V. Claim No. 85 of 1974: Union of India v. Shri Gauri Shanker Paliwal and Ors. were filed and they were tried together. All these claim petitions arose on account of an accident which took place on 25th of April, 1974 at about 6.30 P.M. near village Paurhi at a distance of about 28 kilometers from Mathura. Shri Jagat Narain Nigam, the Assistant Collector, Central Excise and Narendra Kumar, Excise Inspector received serious injuries and Jeep No. U.P.C. 7307 belonging to the Central Excise Department of Government of India was damaged. In Claim Petition Nos. 83 and 84 of 1974 damages were claimed for bodily injuries received by the petitioners while in claim petition No. 85 of ...
ElgIn Mills Co. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Oct-03-2006
Reported in: [2007]288ITR85(All)
R.K. Agrawal, J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law under Section 256(1) 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, the Tribunal was legally justified in recalling the proceedings to consider the applicability of Section 40A(9) of the Income-tax Act, 1961?2. Whether after finding the provisions of Section 40A(9) do not apply to the facts of the present case, the Appellate Tribunal was legally justified in sustaining the disallowance at Rs. 51,165?2. The present reference relates to the assessment year 1980-81.3. Briefly stated the facts giving rise to the present reference are as follows:4. The applicant is a public limited company and is regularly assessed to income-tax, by the concerned Assessing Officer at Kanpur. In the assessment year 1980-81 based on the accounting year ended December 31, 1979, amongst other, it ...
Raja Ram Vs. Deputy Director of Consolidation and anr.
Court: Allahabad
Decided on: Oct-03-2006
Reported in: 2007(2)AWC1260
S.U. Khan, J.1.Heard learned Counsel for the parties.2. One of the points argued on one of the earlier dates on which this review petition was heard, was regarding applicability of Section 172 of U.P. Zamindari Abolition and Land Reforms Act to a case of gift by father to the daughter.3. On 15.9.2006, when the review petition was finally heard, another point was argued which was to the effect that by virtue of the agreement executed by donee Raj Rani d/o donor Baiju dated 30.9.1967, the donor Baiju who had executed the gift deed on the same date in favour of his daughter Rajrani was entitled to get the gift deed cancelled.4. As far as the first point is concerned, it has got no force. Under Section 172, U.P. Zamindari Abolition and Land Reforms Act, the agricultural land left behind by a lady devolves upon the heirs of that male person from whom she had inherited the property. However, getting the property through gift does not amount to inheritance. 5. As far as the second point is co...
Deo NaraIn and ors. Vs. Iiird Addl. District Judge and ors.
Court: Allahabad
Decided on: Oct-03-2006
Reported in: 2007(2)AWC1777
S.U. Khan, J.1. Respondent No. 3, Bal Mukund has instituted Original Suit No. 317 of 1974 against petitioners for specific performance of an agreement for sale. Plaintiff filed an application seeking amendment of the plaint Incorporating the averment of readiness and willingness. Munsif East, Allahabad through judgment and order dated 8.8.1980 allowed the amendment application. Defendants-petitioners filed Civil Revision No. 283 of 1980 against the said order. Ill A.D.J. Allahabad through judgment and order dated 9.12.1983 dismissed the revision, hence, this writ petition.2. Learned Counsel for the petitioner has contended that in the absence of plea of readiness and willingness the suit was fatally defective hence no amendment could be permitted in the plaint to incorporate the plea of readiness and willingness. In this regard reference has been made to a Division Bench authority of this Court in N.P. Singh v. Batjnath Singh : AIR1981All410 . The said authority had placed reliance upo...
Haji Shabbir Ahmad and ors. Vs. District Judge and ors.
Court: Allahabad
Decided on: Oct-03-2006
Reported in: 2007(1)AWC614
Tarun Agarwala, J.1. The petitioners are the plaintiffs and filed a suit for a permanent injunction alleging that they became the bhumidhars by virtue of a sale deed dated 3.11.1997 and, on that basis, came in the possession of the said land. it was alleged that the defendants had no right on that land. It was also alleged that the respondents tried to take forceful possession of the land in question on 31.10.2004 and therefore, prayed that the defendants be restrained from interfering in the peaceful possession of the plaintiffs on the land in question or to make any constructions on the land in question. The defendants appeared and filed their objections. The trial court after considering the material on the record granted a temporary injunction restraining the defendants from interfering in the possession of the plaintiffs on the land in question. The defendants filed an appeal which was allowed and the temporary injunction granted by the trial court was set aside. Aggrieved, the pl...
Subhash Chandra Goel Vs. Tax Recovery Officer and ors.
Court: Allahabad
Decided on: Oct-03-2006
Reported in: [2008]297ITR400(All)
Prakash Krishna, J.1. The validity of auction sale of the property being shop No. 44/2/G/108, situate at Sanjay Place, Agra, on the ground floor, held on March 19, 1997, by the Tax Recovery Officer is under challenge in the present writ petition. The said shop was auction sold for a sum of Rs. 2,72,000 in pursuance of the sale proclamation dated January 27, 1997, and auction took place on March 19, 1997. The property has been purchased by Sri Mukesh Mittal, respondent No. 3, in the writ petition in whose favour the sale has been confirmed on July 2, 1998, the sale certificate has been issued.2. The brief facts giving rise to the present writ petition are as follows:By the orders dated October 30, 1992, the assessing authority completed the assessments for the assessment years 1981-82 to 1987-88 and created demand towards the income-tax dues. In appeal the Commissioner of Income-tax (Appeals), vide order dated October 30, 1992, reduced the demand by partly allowing the appeals. The dema...
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