Allahabad Court December 2006 Judgments

Shakuntala Jaiswal Vs. Acit, Range-ii

Court: Income Tax Appellate Tribunal ITAT Allahabad

1. This is an appeal filed by the assessee against the order of the ld.CIT(A) raising 26 grounds. The assessee sought permission to revise the grounds. The gist of revised grounds is as under: (1) Notice Under Section 148 of the Income-tax Act is wholly illegal and without jurisdiction. (2) Investment in free-hold charges of stamp duty in investment in. free hold charges and stamp duty is not income of the assessee. (4) Section 53 A of the Transfer of Property Act was wrongly applied for confirmation of Assessing Officer's action for capital gains by the CIT (A).2. The lads of the case arc that the assessee owned lease-hold land.Out of this, she sold 944 sq, meters plot of land during the year under consideration for a sum of Rs. 5,37,600/-. The said land was purchased by the assessee though a deed dated 7-10-86. The total area of the land was 2624 sqm. Out of this, 1680 sqm. was converted into fee-hold land.The rest of the land i.e. 944 sq.m. of laud was agreed to be sold by the asse...

Ram Shree Steels Pvt. Ltd. and anr. Vs. Dakshinanchal Vidyut Vitran Ni ...

Court: Allahabad

Reported in: 2007(1)AWC851

R.P. Misra and Shishir Kumar, JJ.1. The petitioners have approached this Court for issuing a writ of certiorari quashing the demand notice dated 22.11.2006 (Annexure-6 to the writ petition). Further issuing a writ in the nature of mandamus directing the respondents not to adopt any coercive measures in pursuance of the aforesaid demand notice.2. The petitioner No. 1 is a private limited company duly incorporated under the Companies Act, 1956. The petitioner has its work at E-7 to 12 U.P.S.I.D.C. Industrial Area Orai district, Jalaun. The petitioner No. 2 is one of the Directors of the aforesaid Company, as such, the Board of Directors has authorized in this regard. The electricity connection was obtained by the petitioners for 4000 K.V.A. for the purposes of running an induction furnace for manufacturing M.S. Ingots. The petitioners entered into an agreement with an erstwhile U.P.S.I.D.C. in the year 1997 and the load was released on 27.6.1997. The tariff rate applicable to the petitio...

Sardar Kulwant Singh Vs. Vith A.D.J. and anr.

Court: Allahabad

Reported in: 2007(1)AWC866

S.U. Khan, J.1. Heard learned Counsel for the parties.2. This is landlord's writ petition arising out of eviction/release proceeding initiated by him against tenant-respondent No. 2 District Cooperative Development Federation Limited, Saharanpur on the ground of bona fide need under Section 21 of U.P. Act No. 13 of 1972 in the form of P.A. Case No. 59 of 1980. Accommodation in dispute is a shop rent of which is Rs. 100 per month. In the release application the need set up was for establishing the chamber of landlord's son, who was practising on taxation side. The shop is situate at Railway Road, Saharanpur. On the backside of the shop in dispute, at a short distance therefrom house of landlord is situate which is stated to be quite big. However, according to the learned Counsel for the landlord the passage from the main road, i.e., Railway Road to the landlord's house is narrow and congested. Tenant has got another building in its tenancy occupation on the same road, i.e., Railway Road...

Sri Jayanti Prasad Shukla Son of Sri Ram Swaroop Shukla Vs. the Presid ...

Court: Allahabad

Reported in: [2007(112)FLR1206]

S.U. Khan, J.1. At the time of argument no one appeared on behalf of respondent No. 2 employer M/s Meena Steel Limited Kanpur hence only the argument of learned Counsel for the workman petitioner was heard.2. This writ petition is directed against award dated 14.7.1986 given by Presiding Officer Labour Court (V) U.P. Kanpur in Adjudication case No. 101 of 1984. The Labour Court decided the matter against the petitioner holding that his services had rightly been terminated after complying with the provisions of Section 6-N of U.P. Industrial Disputes Act (hereinafter referred to as U.P. I.D Act).3. Services were terminated on 9.7.1983. Labour Court found that the order of termination dated 9.7.1983 was received on the same date by the petitioner in between 7.00 P.M to 7.30 P.M. The copy of the termination order was filed before the Labour Court.4. According to the Labour Court in the said termination order, it was mentioned that the petitioner workman could collect from the head office ...

Krishna Veer Son Shri Veer NaraIn (In Jail) Vs. the State of U.P.

Court: Allahabad

Reported in: AIR2007All67

Vinod Prasad, J.1. Krishna Veer, the revisionist, was tried by Additional Chief Judicial Magistrate, Court No. 7, Ghaziabad in Criminal Case No. 2997 of 2004 for offence under Sections 323, 325 and 504, IPC, for the allegations that on 12.3.1998 at 5.00 PM he, under the influence of liquor, started assaulting Shyam Singh, father of Krishna Pal Singh, informant, from Danda. On hue and cry being raised by Shyam Singh, the assault was witnessed by Nawab, Kailash and many other persons. Shyam Singh was medically examined on 14.3.1998 at P.H.C., Muradnagar, District Ghaziabad. The F.I.R. of the informant Krishna Pal Singh was registered at the Police Station and, after due investigation, the charge sheet was submitted against Krishna Veer. In the trial the informant Krishna Pal Singh examined himself as P.W. 1, Shyam Singh, injured as P.W. 2, Nawab as P.W. 3, Kailash as P.W. 4, Dr. G.S. Patel as P.W.5 and Dr. Harishchand Dua as P.W. 6. The revisionist accused took the defence of false impli...

Parikshat Son of Sri Kali Deen Vs. State of U.P. and Siya Devi @ Siya ...

Court: Allahabad

Reported in: I(2007)DMC798

Barkat Ali Zaidi, J.1. A Magistgrate (Judicial Magistrate-1st Class, Hamirpur) in Criminal Misc. Application No. 50 of 1997) refused to grant maintenance to respondent wife under Section 125 Cr.P.C. The revising Court, (Addl. Sessions Judge in Crl. Revision No. 44 of 1999) reversed the order and granted maintenance of Rs. 500/- per month.2. I have heard Sri Sudha Shanker Verma, learned Counsel for the applicant and Sri R.D. Yadav, learned Addl. Government Advocate for the State.3. Long and rambling judgments have been written by the Magistrate and the revising Court.4. The Trial Court held that there had been a customary Divorce called ' CHUTTA CHUTTI' and the marriage stood terminated and the wife respondent married another person Malkhan Singh.5. The applicant initially sought maintenance for the son and daughter, but it is now agreed, that the daughter is already married, and the son is major, and the question of granting maintenance to them does not arise on this ground. There is n...

Jujhar Singh S/O Gurcharan Singh Vs. State of U.P. Through Secretary R ...

Court: Allahabad

Reported in: IV(2007)BC190

Janardan Sahai, J.1. The petitioner is the guarantor of a loan taken by the respondent No. 6 from the Bank of Baroda. The loan was taken for poultry farming. It appears that the respondent No. 6 defaulted and consequently recovery proceedings were initiated against the petitioner as well as against the respondent No. 6 by means of a recovery certificate issued on 22.9.1998. This certificate was issued by the Bank and sent to the Collector under the provisions of Section 11-A of the U.P. Agricultural Credit Act for recovery of the dues as arrears of land revenue. The Parliament has also passed an Act known as the Recovery of Debts due to Banks and Financial Institutions Act, 1993 (hereinafter referred to as the R.D.B. Act). This Act applies to recovery of debts of not less than Rs. 10 lacs due to a bank or a financial institution. Section 17 of the Act provides for the establishment of a Tribunal to entertain and decide applications of banks and financial institutions in respect of reco...

Mohan Steel Limited Vs. Commissioner, Trade Tax and anr.

Court: Allahabad

Reported in: (2007)10VST792(All)

1. Heard Sri Bharat Ji Agrawal, Senior Advocate assisted by Sri Section M.K. Chaudhary for the petitioner and Sri Rakesh Bajpai, the learned Additional Chief Standing Counsel for the respondents.2. The petitioners have approached this Court against the order dated February 20, 1997 passed by the Additional Commissioner, Trade Tax, U.P., Lucknow, under Section 21(2), proviso of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act').3. The brief facts of the case are that the assessment proceedings in respect to the assessment year 1989-90 were completed by the assessing authority after hearing the affected parties and the assessment order was passed on March 25, 1994. Thereafter on September 20, 1997 an order was passed by the Additional Commissioner granting the permission to proceed under Section 21(2) of the Act for reassessment for the year 1989-90.4. Learned Counsel for the petitioners submits that in view of Section 21(2) of the Act as it was applicable at the releva...

Hazari Lal and ors. Vs. Brahma Nand

Court: Allahabad

Reported in: 2007(1)AWC921

Tarun Agarwala, J.1. The plaintiff instituted a suit for a permanent prohibitory injunction restraining the defendants from transferring the suit property or from interfering in his right to raise the construction on the basis of an alleged sale deed dated 9.6.2005 obtained by the plaintiffs from Sri Ganga Prasad and Bipti Ram. The petitioners are the defendants and filed a joint written statement alleging that the suit property was an Abadi land and that Ganga Prasad and Bipti Ram were neither the owners nor were in possession and further they had no right or title to execute the sale deed dated 9.6.2005. During the pendency of the proceedings, the petitioners moved an application seeking an amendment in the written statement. By the said written statement, the petitioners sought to raise a counter claim to the effect that the sale deed dated 9.6.2005 should be declared as null and void. The plaintiff filed his objection and the trial court by an order dated 4.5.2006 rejected the appl...

Suddhu Son of Sri Gulab and Gulab Son of Late Feku Vs. the Union of In ...

Court: Allahabad

Reported in: [2007(112)FLR599]

D.P. Singh, J.1. Heard counsel for the petitioner and Sri Satya Prakash for the respondent Corporation.2. The relief claimed in this petition is for a mandate to the respondents to consider the claim of petitioner No. 1 for compassionate appointment on the post of handling labour.3. The Food Corporation of India, which is an instrumentality of the State framed a scheme and issued a circular dated 3.7.1996 relating to compassionate appointment of the dependents of deceased and retired handling labourers. The scheme which is annexed as Annexure-1 to the writ petition, stipulates that any handling labour who is granted voluntary retirement on medical ground before attaining the age of 55 years, would be entitled to nominate within three months an dependent for compassionate appointment keeping in mind the financial condition of the family. Admittedly, the age of retirement in the Corporation for such labour is 60 years.4. The petitioner No. 2, was a handling labour in the Corporation and ...