Allahabad Court November 2006 Judgments
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The Commissioner of Income Tax Vs. Chemical and Allied Products Indust ...
Court: Allahabad
Decided on: Nov-01-2006
Reported in: (2007)207CTR(All)441; [2008]296ITR297(All)
R.K. Agrawal, J.1. The Income Tax Appellate Tribunal, Allahabad has referred the following two questions of law under Section 256(2) of the Income Tax Act, 1961, hereinafter referred to as 'the Act' for opinion to this Court1. Whether on the facts and circumstances of the case, the Tribunal was legally justified in holding that there was a mistake apparent from the record justifying rectification under Section 254(2) of the Income-tax Act, 1961?2. Whether on the facts and circumstances of the case, the Tribunal was justified in recalling its earlier order dated 13.3.1987?2. The present Reference relates to the Assessment Year 1974-75.3. Briefly stated the facts giving rise to the present Reference are as follows:The assessee-opposite party has been assessed to income-tax in the status of 'registered firm'. In the course of the assessment proceedings for the Assessment Year 1974-75, the assessing officer noticed that the assessee had shown deposits of Rs. 1,49,360/- from 83 persons. It ...
Jai Prakash Vs. Rajendra Prasad and ors.
Court: Allahabad
Decided on: Nov-01-2006
Reported in: AIR2007All112
ORDERTarun Agarwala, J.1. Hoard Sri. ML K. Gupta, the learned Counsel for the petitioner.2. This writ petition is being disposed of at the admission stage itself without issuing notice to the defendants-respondents.3. The petitioner Is the plaintiff and had instituted a suit against the defendant for a permanent prohibitory injunction restraining them from transferring the property in question, The plaintiff alleged that he is owner of the property In question on the basis of inheritance. During the pendency of the suit, the plaintiff came to know about the existence of the sale deed which is alleged to have been issued by his lather, in his favour, and, therefore he moved an application for the withdrawal of the suit with a liberty to file a fresh suit bringing this fact about the execution of the sale deed in the subsequent suit. This application was partly allowed by the trial Court. The trial Court permitted the petitioner to withdraw the suit but did not. grant liberty to file a f...
Commissioner of Income-tax Vs. Indo Persian Rugs
Court: Allahabad
Decided on: Nov-01-2006
Reported in: [2008]299ITR300(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 the opinion of this Court:Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the Income-tax Officer's orders had merged in the order of the Commissioner of Income-tax (Appeals) and, therefore, the Commissioner of Income-tax had no jurisdiction under Section 263 of the Income-tax Act, 1961, to revise those orders2. The reference relates to the assessment years 1980-81 to 1982-83.3. Briefly stated the facts giving rise of the present reference are as follows:The assessee is a registered firm and derived income from carpet business. The Income-tax Officer allowed the claim of the assessee amounting to Rs. 1,02,252 by way of provision for payment of bonus in respect of weavers who had worked for the assessee during the accounting year rel...
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