Allahabad Court December 2006 Judgments
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Hira Lal and Sons Vs. Cit
Court: Allahabad
Decided on: Dec-06-2006
Reported in: (2007)212CTR(All)257; [2007]293ITR483(All)
ORDER1. The Income Tax Appellate Tribunal, Delhi, 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 Court:'Whether, on the facts and circumstances of the case, the Tribunal was correct in law in confirming the action of the lower authorities in allowing deduction for Rs. 30,000 only as against the claim for collection charges to the tune of Rs. 71,701 ?Whether, on the facts and in the circumstance of the case, the Tribunal misdirected itself in law in being its conclusions on irrelevant material and in ignoring other essential material on record2. The reference relates to year 1986-87.3. Briefly stated the facts giving rise to the present reference are as followsThe applicant is a firm deriving income from property representing godowns at Maliyana as well as from houses in Chipi Tank and Kaiserganj. The other income of the applicant, firm is from interest.The applicant disclosed an...
Arvind Agrawal Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Dec-05-2006
Reported in: AIR2007All58
ORDER1. The present writ petition has been filed for quashing the impugned order dated 7-8-2006 filed as Annexure 1 to the writ petition. Further prayer is for issuing a writ in the nature of mandamus directing the District Magistrate, Banda to grant mining lease to the petitioner in plot No. 332 in an area of 2 acres situate in village Barokhar Khurd, District Banda.2. The facts arising out of the present writ petition are that on 8-8-2003 the petitioner submitted an application for grant of ruining lease in plot No. 332 in an area of 2 acres situate in Village Barokhar, tehsil and district Banda for excavation of sand stones (Khanda, Boulder and Gitti). The application of the petitioner was submitted for grant of mining lease under Chapter-II of U.P. Minor Minerals (Concession) Rules, 1963 (in short the U.P. MMC Rules, 1963). The District Magistrate after having the application asked for a report from the S. D. M. /Geologist. A copy of the same has been filed as Annexure-2 to the wri...
Commissioner, Trade Tax Vs. Tiger Steels Tubes Pvt. Ltd.
Court: Allahabad
Decided on: Dec-05-2006
Reported in: (2009)22VST224(All)
Rajes Kumar, J. 1. Present revision under Section 11 of the U. P. Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') is directed against the order of Tribunal dated August 3, 1999 relating to the assessment year, 1989-90 under the Central Sales Tax Act, 1956 (hereinafter referred to as, 'the Central Act').2. By the impugned order, the Tribunal has deleted the penalty under Section 10A of the Central Act, which was levied by the assessing authority for the violation of Section 10(b) of the Central Act. The assessing authority levied the penalty under Section 10A of the Central Act on the ground that the dealer/opposite party (hereinafter referred to as 'the dealer') had imported electrical goods, machinery, socket and PP rings from outside the State of U. P. for Rs. 8,36,626 and issued form C in respect thereof, while the dealer was not registered under the Central Act for the aforesaid items. The assessing authority levied the penalty to the extent of Rs. 1,26,364. First appea...
Jitendra Kumar Sharma Son of Rajendra Shanker Sharma and ors. Vs. Stat ...
Court: Allahabad
Decided on: Dec-04-2006
Reported in: 2007(1)AWC1052
V.K. Shukla, J.1. In the district of Etawah, there is an institute known as U.P. Rural Institute of Medical Sciences and Research, Saifai, Etawah. Earlier it was known as Multi Specialty Medical Institute, Saifai, Etawah. It was a Satelite Centre of Sanjay Gandhi Post Graduate Institute of Medical Sciences, under Section 3 of Sanjay Gandhi Post Graduate Institute of Medical Sciences Act, 1983 (U.P. Act No. 30 of 1983). On 09.01.2005, the Director, Sanjay Gandhi Post Graduate Institute of Medical Sciences, Lucknow issued an advertisement inviting applications for several categories of paramedical and other staff for appointment at Multi Specialty Medical Institute, Saifai, Etawah. Petitioner Nos. 1 and 2 pursuant to the aforementioned advertisement applied for the post of Nurse (Male). They appeared in written examination and were selected. Appointment letters were issued on 31.05.2005 by the Director, Sanjay Gandhi Post Graduate Institute of Medical Sciences, Lucknow, and they joined o...
The Dy. Cit Vs. Sri Alok Banerjee and Sri Subir
Court: Income Tax Appellate Tribunal ITAT Allahabad
Decided on: Dec-01-2006
Reported in: (2008)111ITD339(All.)
1. These arc two group of cases., one is in the case of Shri Alok Banerjee and the other is in the case of Shri Subir Banerjee. Both are based on identical set of facts and therefore, they are taken up together.2. We will first take up the case of Shri Alok Banerjee in I.T.A. NO.192/A/05 and CO raised therein against the order of the ld. CIT(A). The Revenue has come up in appeal against the order of the CIT(A) dated 24-2-05 raising the following grounds: 1. That the Ld. CIT(A) has erred in law and on fact in holding that reopening of the assessment Under Section 147/148 was bad in law and he has also erred in law in directing that the order passed Under Section 143(3)/148 is cancelled. 2. That the Ld. CAT (A) has erred in law in not appreciating the provisions of relevant Section i.e. 147 of the IT. Act, which speaks that the A.O. may assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in th...
Om Prakash Tiwari S/O Shri Ram Krishna Tiwari Vs. Labour Court and Bas ...
Court: Allahabad
Decided on: Dec-01-2006
Reported in: [2007(113)FLR508]
Shishir Kumar, J.1. The present writ petition has been filed for quashing the award-dated 12.10.1993. Further issuing a writ in the nature of mandamus directing the Labour Court to re-hear the matter after giving an opportunity to the parties to bring further evidence.2. The facts arising out of the present writ petition are that the petitioner alleged to be himself that he was working as seasonal employee in the employment of the respondent company and had worked there in the crushing season 1977-78, 1979-80 and 1980-81 and up to the crushing season of 1983-84 and after 1984 he was entitled to call back in the employment in the respondent company when the crushing season started on 19.12.1984. As the petitioner was not called, as such, he made an application to the State Government for reference that the action of the respondent amounts to retrenchment and no retrenchment compensation and notice have been given, therefore, the action of the respondent is bad. The State Government on t...
Jaipal Singh Mittal S/O Late Mangal JaIn Vs. State of U.P. and Arvind ...
Court: Allahabad
Decided on: Dec-01-2006
Reported in: I(2007)DMC697
Vinod Prasad, J.1. This bail cancellation application under Section 439(2) Cr.P.C. has been preferred by Jai Pal Singh Mittal seeking cancellation of bail of respondent No. 2 Arvind S/o Sri Om Prakash in Crime No. 140 of 2006, under Section 498A, 304B I.P.C. and 3/4 D.P. Act, P.S. Nai Mandi, district Muzaffar Nagar who was granted bail by the in-Charge Sessions Judge Muzaffarnagar on 18.5.2006 vide Criminal Miscellaneous Bail Application No. 1110 of 2006, Arvind v. State. The notices were issued to opposite party No. 2, which was served to him and he has filed a counter affidavit in this bail cancellation application to which a rejoinder affidavit has also been filed by the applicant.2. A bird eye view of the factual aspects of the matter giving rise to this bail cancellation application are that Sonia (deceased) daughter of the informant Jail Pal Singh Mittal was married to Arvind respondent No. 2 on 12th December 2004 according to Hindu customs and rights. In the marriage, informant ...
R.P. Garg Son of Sri B.P. Garg Vs. Indian Oil Corporation Ltd. Through ...
Court: Allahabad
Decided on: Dec-01-2006
Reported in: 2007(1)AWC869
Pankaj Mithal, J.1. The petitioner was appointed as Electrician Cr. III with Indian Oil Corporation Ltd. vide letter of appointment dated 21.4.1986. The said appointment of the petitioner was on probation. According to the appointment letter the probation was for a period of six months from the date of joining and was liable to be extended or reduced. However, condition No. 3 of the appointment letter stated that the petitioner was not liable to be treated as confirmed unless a letter of confirmation to that effect is issued. The petitioner alleges that he had worked satisfactorily and he had completed the probation period which was never extended. Under the model standing orders framed under the Industrial Employment Standing Orders Act, which are applicable, the maximum period of probation provided is one year and on completion of the said period of probation, the services of the petitioner were deemed to be automatically confirmed. These Model Standing Orders being statutory in natu...
State of U.P. and anr. Vs. Additional District Judge and ors.
Court: Allahabad
Decided on: Dec-01-2006
Reported in: 2007(2)AWC1381
Rakesh Tiwari, J.1. Heard learned Counsel for the parties and perused the record.2. The petitioners have filed this writ petition challenging the judgment and decree passed by the Judge Small Cause Court/Civil Judge (Junior Division), Shahjahanpur dated 27.2.2004 in S.C.C. Suit No. 12 of 2001 (Vaqf Madarsa Sayedia No. 42, Khudaband Haul Qayum, Shahjahanpur v. State of U.P. and Anr.) and the judgment and order passed by the Additional District Judge, Court No. 6, Shahjahanpur dated 2.11.2004 in S.C.C. Revision No. 15 of 2004, State of U.P. and Anr. v. Waqf Madarsa Sayedia No. 42, Khudaband Haul Qayum, Shahjahanpur.3. The premises in dispute Bungalow No. 2, Kariappa Road, Cantt., Shahjahanpur was let out to the petitioners by the landlord-respondent No. 3 since before 1960 for running District Supply Office on a monthly rent of Rs. 79 inclusive of all taxes. The petitioners used to make payment of Rs. 948 yearly on submission of bill by the landlord. It appears that the petitioners did n...
United Western Bank Ltd. Vs. Khaitan Hostombe Spinels Ltd.
Court: Allahabad
Decided on: Dec-01-2006
Reported in: [2008]145CompCas612(All); [2009]91SCL221(All)
Sunil Ambwani, J.1. Present Shri Rajnath N. Shukla appearing for the official liquidator, Shri S.K. Saxena, the official liquidator and Shri Pankaj Bhatia for M/s. Mukund Ltd. The other counsel, namely, Shri P.K. Jain, Shri R.P. Dubey, Shri Rakesh Bahadur, Shri R.P. Agarwal and Shri K.G. Srivastava are absent.2. Some of the company petitions were tied up with hon'ble Mr. Justice Sushil Harkauli. They have released on November 27, 2006 and have been listed along with the decided Company Petitions Nos. 19 of 1996, 111 of 1996, 77 of 1999 and 78 of 1999.3. Now since all the matters have been connected, the order dated September 1, 2006, passed in Company Petition No. 48 of 1999, in the matter of United Western Bank Ltd. and in the matter of Khaitan Hostombe Spinels Ltd., have become relevant.4. A perusal of the events as they have unfolded in this Court in these 19 petitions shows that the Company Petition No. 25 of 1996 was filed by M/s. Hindustan Thompson Associates Ltd., to wind up Kha...
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