Allahabad Court July 2006 Judgments
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Commissioner of Income-tax Vs. Durga Bansal Cold Storage and Ice Facto ...
Court: Allahabad
Decided on: Jul-27-2006
Reported in: [2006]287ITR491(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 of this Court:Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee was entitled to the deduction under Section 80J on the capital employed in the two chambers added to the existing cold storage?2. The reference relates to the assessment years 1976-77 to 1978-79. Briefly stated the facts giving rise to the present reference are as follows:3. The assessee-firm was running a cold storage. Amongst other things, it claimed relief under Section 80J, as a new industrial undertaking. The Income-tax Officer disallowed the claim on the similar reasons as given in the assessment years 1974-75 and 1975-76, namely, that the assessee did not employ 10 or more workers and that there was no separate independent viable unit which came into e...
Commissioner of Income Tax Vs. Smt. Shashi Agarwal
Court: Allahabad
Decided on: Jul-27-2006
Reported in: (2007)210CTR(All)205
1. In the aforesaid appeals similar controversy has been raised therefore, they are connected and decided by a common judgment.2. These appeals under Section 260A of the IT Act, 1961, have been filed by the Revenue against the order passed by the Tribunal on 6th July, 2004.3. In short the facts giving rise to the present appeal are that the assessee filed return for the assessment years, i.e., for four years namely : 1993-94, 1994-95, 1995-96 and 1996-97. In the assessment proceedings for the year 1998-99, her case was taken up for scrutiny under Section 143(3) of the IT Act where the AO referred the matter to the DVO for assessing the cost of the construction. On the cost/value determined by the DVO, the AO proceeded to make the assessment. Separate appeals were filed with respect to separate assessment years, whereas the present appeals are filed for the asst. yr. 1998-99.The appellate authority relying upon the judgment in the case of Smt. Amiya Bala Paul v. CIT : [2003]262ITR407(SC...
Suresh Chandra Todaria S/O Late Shri Govind Prasad Todaria, Senior Bra ...
Court: Allahabad
Decided on: Jul-26-2006
Reported in: 2007(1)AWC245
Bharati Sapru, J.1. Heard Learned Counsel for the petitioner Dr. H.N. Tripathi and Sri M.P. Gupta appearing on behalf of respondents No. 1, 2 and 3.2. The petitioner has filed the present writ petition with the following prayer:(a) to issue a writ, order or direction in the nature of certiorari quashing impugned order/resolution dated 30.11.2002 (not supplied to the petitioner) and order dated 19.6.2003 (Annexure No. 12) to the writ petition.(b) to issue a writ, order or direction in the nature of mandamus directing the respondents to provide amount of Rs. 2,37,000/- with interest arrears of increment w. e. f. 1988.(c) to issue such writ, orders or direction as this Hon'ble court may deem lit and proper under the circumstances of the case.(d) to award costs of the petition to the petitioner.3. The facts of the case are that the petitioner was working as Senior Branch Manager in class III' post in the Pilibhit District Co-operative Bank Ltd., Pilibhit, which is registered under the U.P....
Commissioner of Trade Tax Vs. Puttan Dal Mill
Court: Allahabad
Decided on: Jul-26-2006
Reported in: (2007)7VST238(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 January 1, 1998 relating to the assessment year 1983-84 under the Central Sales Tax Act, 1956.2. Dealer/opposite party (hereinafter referred to as 'dealer') was carrying on the business of foodgrains and pulses. During the year under consideration, dealer claimed to have despatched the goods of Rs. 5,35,171 outside the State of U. P. to the consignment agent for sale but in respect of the said despatch neither any form F nor any evidence was produced to prove that the dispatch was not in the course of inter-State sales. Accordingly, the assessing authority levied the tax treating it as inter-State sales. Order of the assessing authority has been confirmed by the first appellate authority. Tribunal, however, accepted the plea of the dealer that the goods were despatched to the consignment agent for sale.3. Heard Sri U....
New India Assurance Co. Ltd. Vs. Kusuma Devi and ors.
Court: Allahabad
Decided on: Jul-26-2006
Reported in: II(2007)ACC265
Prakash Krishna, J.1. This appeal is directed against the Award dated 7.12.1993 passed by Motor Accident Claims Tribunal, Allahabad in Claim Petition No. 231 of 1990. The deceased Mahranidin was traveling in a Mini Bus, Mahendra bearing registration No. U.R.S. 2702. The said Mini Bus overturned. Resultantly, Mahranidin one of the passenger and the driver ultimately expired in the said accident. The deceased Mahranidin was aged about 80 years. A claim petition was filed against the Insurance Company as well as against the owner of the vehicle and the Tribunal by order under appeal allowed the same and awarded a sum of Rs. 60,890 as compensation against the Insurance Company with 12% interest. Learned Counsel for the appellant in support of appeal has submitted that the findings of the Tribunal that Mini Bus was being driven rashly and negligently, is vitiated. He further submitted that the owner could not produce driving licence of the driver of the Mini Bus. Therefore, there was breach...
Sant Kumar Khera Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Jul-26-2006
Reported in: 2(2007)BC127
M.K. Mittal, J.1. Application has been filed under Section 482 of Criminal Procedure Code (hereinafter referred as Code) to quash the Complaint Case No. 6533 of 2004. Rajesh Arora v. Sunt Kumar Khera under Section 138, Negotiable Instruments Act (hereinafter referred as Act) pending in the Court of A.C.J.M., Court No. 46, Agra.2. Heard Mr. Ajay Rajendra, learned Counsel for the applicant. Mr. M.N. Jain learned Counsel for the opposite party No. 2, learned A.G.A. and perused the record.3. Brief facts giving rise to the aforesaid proceedings are that opposite party No. 2 filed a complaint alleging that there was business relationship between him and accused and in that connection, he gave Rs. 4.22 lacs to the accused on different occasions. The accused had assured him that he would return back the money and when he demanded his money, the accused gave the cheque for Rs. 4.20 lacs of Rani Laxmi Bai Arban Cooperative Bank Limited, Jhansi, dated 4.8.2004 at his Agra residence and assured th...
Employee's State Insurance Corporation Vs. Abdul Rashid
Court: Allahabad
Decided on: Jul-26-2006
Reported in: I(2007)ACC737
Prakash Krishna, J.1. This is an appeal under Section 82 of the Employees' State Insurance Act, 1948 against the order of the Employees' Insurance Court, Kanpur dated 9th November, 1987, passed in Appeal No. 141 of 1987.2. Abdul Rashid, an insured person, the employee of M/s. Elgin Mills No. II on or about 16th August, 1985 received employment injury in his left wrist. The Medical Board in its decision dated 15th July, 1985 found that there being no mark of injury on left wrist and palm and there being no restricted movement and there being no loss of earning capacity permanently, the employee concerned is not entitled for any award. This decision of the Medical Board was challenged by the employee, namely Abdul Rashid in the appeal before the Employees Insurance Court, wherein he has been awarded 15% loss of earning capacity permanently. Aggrieved against the aforesaid order the present appeal is at the instance of Employees' State Insurance Corporation.3. Heard learned Counsel for th...
Principal, P.N.V. Inter College and Vs. the Distt. Inspector of School ...
Court: Allahabad
Decided on: Jul-25-2006
Reported in: 2007(1)AWC253
Vineet Saran, J.1. The short question involved in this writ petition is as to whether the dismissal of a Class IV employee of an aided institution can be made without the prior approval of the District Inspector of Schools. Besides this, a preliminary objection has also been raised by Sri V.S. Singh, learned Counsel appearing for respondent No. 2 that since neither the State of U.P. nor the Committee of Management of the College where the Class IV employee was employed had been impleaded as respondents, this writ petition would not be maintainable.2. I have heard Sri Dwivedi S.C., learned Counsel appearing for the petitioners as well as learned Standing Counsel appearing for respondent No. 1 and Sri V.S. Singh, learned Counsel appearing for the contesting respondent No. 2 and have perused the record.3. Very briefly the facts are that by an order dated 10.2.1984 passed by the petitioner No. 1, the respondent No. 2 who was a permanent Class IV employee of the institution in question had ...
Smt. Atro Devi Wife of Late Dharampal Singh and Pravesh Kumar Son of L ...
Court: Allahabad
Decided on: Jul-25-2006
Reported in: 2007(1)AWC289; [2006(111)FLR143]
D.P. Singh, J.1. Heard Sri Vinod Sinha, learned Counsel for the petitioners and Sri Tarun Verma for the respondents.2. This petition is directed against orders dated 18.6.2004 and 5.3.2005 whereby the claim for compassionate appointment has been rejected by the respondents.3. The husband of petitioner No. 1 and father of petitioner No. 2 Sri Dharam Pal Singh died in harness on 3.3.2003 while working as cashier-cum-clerk in Punjab National Bank. The claim for appointment of petitioner No. 2 on compassionate ground was rejected vide order dated 18.6.2004 mentioning that the family was in receipt of the terminal dues and was receiving family pension etc. However, application was again moved bringing to the notice of the respondent that the deceased left behind a large family including unmarried daughters and the terminal benefit and the monthly pension was not sufficient to meet the financial requirement, in pursuance of which the petitioner was informed that the matter be treated as clos...
Commissioner, Trade Tax Vs. Ebney Soud Mohd. Aslam
Court: Allahabad
Decided on: Jul-25-2006
Reported in: (2007)8VST169(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 November 11, 1998 relating to the assessment year 1997-98 under the U.P. Trade Tax Act.2. Dealer/opposite party (hereinafter referred to as 'the dealer') was carrying on the business of manufacture and sale of foodgrains, etc. With the view that the dealer was involved in evasion of tax, vide order, the assessing authority required the dealer to furnish additional security at Rs. 6 lakhs in the form of bank guarantee by March 6, 1998. When such additional security could not be furnished, a notice under Section 8A(1B) of the Act was issued for cancellation of the registration. In pursuance of the said notice, dealer appeared before the assessing authority and sought time, which was allowed and vide order dated March 6, 1998 cancelled the registration. First appeal filed by the dealer was rejected. Dealer filed second a...
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