Allahabad Court January 2007 Judgments
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Commissioner of Income-tax Vs. Enterprises India
Court: Allahabad
Decided on: Jan-12-2007
Reported in: [2007]291ITR473(All)
1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 for the opinion of this court:Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was legally justified in holding that the first proviso to Section 43B, inserted by the Finance Act, 1987, with effect from April 1, 1988, was retrospective in operation being clarificatory in nature, and thereby directing to restrict the disallowance under Section 43B, out of sales tax collections made during the year, to an amount which has not been paid in the succeeding year within the time allowed under the aforesaid proviso and the relevant sales tax laws ?2. The reference relates to the assessment year 1987-88.3. Briefly stated the facts giving rise to the present reference are as follows:4. In the accounts of the assessee, there was an outstanding sales tax liability of Rs. 2,01,800 on account of sales tax. ...
Shanker Singh Son of Sukdeo Singh Vs. Chunnu Yadav,
Court: Allahabad
Decided on: Jan-11-2007
Reported in: 2007(1)AWC914
Sunil Ambwani, J.1. In this plaintiffs second appeal arising out of OS No. 95 of 1989 for possession of the disputed house and the land appurtenant thereof, the suit was decreed on 16.11.1991. The Civil Appeal No. 95 of 1989 filed by defendants was allowed by the District Judge, Banda on 13.4.1992 and the suit was dismissed,2. Briefly stated the facts stated in the plaint, giving rise to the suit are that late Kishori Lal and his wife late Smt. Dulli were the owners of the disputed house and land and were in their possession. Their younger son Lallua also claimed ownership over the land. The plaintiff had purchased the land from them for Rs. 1500/- by registered sale deed dated 16.10.1989. The defendants have no right, title or possession over the land. The plaintiff is a Government servant. On 17.11.1989 when he returned back from his office, he found that disputed land and house were forcibly occupied by the defendants. The police did not register the crime on the ground that there w...
Sachidanand Rai Son of Arvind Rai and ors. Vs. Shambhu Singh Son of Ja ...
Court: Allahabad
Decided on: Jan-11-2007
Reported in: 2007(2)AWC1087
Sunil Ambwani, J.1. Heard Shri Radhay Shyam, learned Counsel for appellants and Shri B.N. Asthana learned Counsel for respondents.2. The substitution application of appellant No. 2 is delayed by 46 days. The reasons given for explaining the delay are good and sufficient. The delay condonation application and substitution application are allowed. The office shall make a note of the order in the array of parties.3. The second appeal was dismissed for want of prosecution on 19.8.2006 An application for recalling the order was filed on 11.9.2006. The counsel could not appear as he is stated to be ill on that date. The cause shown is sufficient. The restoration application is allowed. The appeal is restored to its original number and with the consent of parties it was heard.4 This defendant's second appeal arises out of OS No. 132 of 1963 for declaration that the land 'Ka, Ya, Ha', Na is the 'Sahan' (Courtyard) of the house of the plaintiff and defendants-second set. The plaintiffs also pra...
Daya Ram (Since Deceased) Represented by L.Rs. and ors. Vs. Ram Singh ...
Court: Allahabad
Decided on: Jan-11-2007
Reported in: 2007(2)AWC1212
Sunil Ambwani, J.1. O.S. No. 512 of 1971 for restraining the defendants from interfering in his possession over the land indicated by letters 'Aa, Ba, Sa, Da' in the plaint and passage through door shown by letters 'D2', was decreed by the trial court on 20.1.1974. A Civil Appeal No. 47 of 1974, filed by defendant was allowed by Civil Judge, Jalaun at Oral on 29.7.1975. On 6.2.1976, when the second appeal was admitted, the C.P.C. Amendment of 1976 was not notified and thus it was not necessary to frame substantial question of law for admitting the appeal.2. The plaintiff filed suit with the allegations that land in dispute falls in plot No. 404 corresponding to new plot 430. Shri Arjun Singh, the landlord had orally given the plot to his father for constructing a house, which was built on a portion of the land. The rest of the land was used for other purposes. The plaintiff is in continuous occupation of the land, after the death of his father. He keeps his 'ghoora', bricks and cow-dun...
Bhagwan Das Vs. Smt. Malia (D) by L.Rs. and ors.
Court: Allahabad
Decided on: Jan-11-2007
Reported in: 2007(2)AWC1470
Sunil Ambwani, J.1. Heard Shri Sankatha Rai, learned Counsel for the appellant and Shri Vishnu Kumar Singh holding brief of Shri R.N. Singh for the respondents.2. This second appeal arises out of O.S. No. 342 of 1971 for partition of house No. 8/249 situated in Mohalla Khajuri (Pandeypur) district, Varanasi. The suit was decreed on 6.3.1975 for partition of 1/4th share in the house with costs. The Civil Appeal No. 463 of 1975 against the judgment and decree dated 6.3.1975 filed by Bhagwan Das was dismissed. The appellate court by its judgment dated 22.7.1976 also made defendant No. 3 Mangala and defendant No. 1 Bhudeo Narain Singh entitled for separation of their share on payment of court fees. Defendant No. 3 was found entitled to 1/8 share and defendant No. 1 to 1/2 share in the house. Remaining 1/8 share was directed to go to defendant No. 4 Bhagwan Das. A preliminary decree was directed to be prepared by the trial court and the decree of the trial court was modified to that extent....
Ashwani Kumar Vs. Smt. Vidya and ors.
Court: Allahabad
Decided on: Jan-11-2007
Reported in: AIR2007All105; 2007(2)AWC1713
Tarun Agarwala, J.1. Heard Shri Shiv Sagar Singh, the learned Counsel for the applicant and Sri N.C. Rajvanshi, the learned senior counsel for the respondents.2. The suit was dismissed by the trial court. The plaintiff filed an appeal and during its pendency, the plaintiff died. The applicant filed an application to substitute himself as the legal heir of the deceased on the ground that he is the adopted son of the plaintiff by virtue of a registered adoption deed dated 31.1.1984. The defendants filed their objections. The lower appellate court, after considering the matter, rejected the application on the ground that the adoption deed had not been validly executed and simultaneously dismissed the appeal as abated. Aggrieved, the petitioner filed the present application under Article 227 of the Constitution of India.3. The learned Counsel for the respondents Sri N.C. Rajvanshi raised a preliminary objection that the application under Article 227 of the Constitution of India was not mai...
Smt. Kailasho W/O Badam Singh and Badam Singh S/O Gulab Singh Vs. Smt. ...
Court: Allahabad
Decided on: Jan-11-2007
Reported in: AIR2007All163; 2007(2)AWC1711
Sunil Ambwani, J.1. Heard Shri Manoj Misra, learned Counsel for appellant. No one appears for the respondent.2. This second appeal arises out of OS 59 of 1972 for cancellation of the sale deed dated 6.3.1972, executed by defendant No. 3 in favour of defendant Nos. 1 and 2, filed in the court of Munsif, Bisauli District Budaun. The suit was dismissed on 26.8.1976. The Civil Appeal No. 92 of 1976 filed by the plaintiff was allowed on 22.3.1977 and the suit for cancellation of sale deed was decreed.3. Briefly stated the facts given in the plaint are that the disputed land was recorded as hereditary tenancy of Shri Prem Raj. His first wife Bhaggo died leaving Smt. Anandi as her daughter, who married Shanker Lal of Village Jasopur. The defendant Nos. 2 to 6 are her children. After the death, of Bhaggo, Prem Raj married Katori. Smt. Katori executed two sale deeds in respect of agricultural plots in favour of her daughter Smt. Kailaso and her husband Badam Singh-defendant No. 2. The sale deed...
Punjab National Bank Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Jan-11-2007
Reported in: 2007(3)AWC2691
S.U. Khan, J.1. Heard learned Counsel for the parties.2. Musammat Veeren Kunwar was a big tenure holder. She mortgaged part of her agricultural land comprised in Plot No. 153 area about 50 bighas with Punjab National Bank. The area of the land mortgaged is 49 bigha 13 biswa 6 biswansis and 10 kachwansis (about 50 bigha) comprised in Plot No. 153, Khata No. 65 Village Paharpur Tehsil Anupshahr district Bulandshahr (para 4 of the writ petition). The mortgage was without possession hence there was no question of inclusion of the name of the Bank in the revenue records. Proceedings for declaration of surplus land under U.P. Imposition of Ceiling On Land Holdings Act, 1900 were initiated against Smt. Veeren Kunwar. About 55 bigha land belonging to her was declared as surplus land. Thereafter she gave the choice of the land to be taken as surplus land and mentioned in the said choice that the land of Plot No. 153 might be taken as surplus land (this land she had already mortgaged with the ba...
Ashish Trading Company Vs. Commissioner of Trade Tax
Court: Allahabad
Decided on: Jan-11-2007
Reported in: (2009)22VST279(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 March 18, 2000 relating to the assessment year 1997-98.2. The applicant was a registered dealer and was carrying on the business of edible oil. The applicant had purchased one tanker of edible oil from M/s. Ashoka Oil Mill, Newai, district Jaipur against bill No. 3693 dated February 9, 1998 and was transporting the goods through tanker No. USV-9475. On February 10, 1998 at the check-post, Kargole, bill No. 3693, dated February 9, 1998, builty dated February 9, 1998 were produced. Admittedly, form XXXI was not submitted before the Check-post Officer. Vehicle was detained and show-cause notice was issued. In reply to the show-cause notice, it was submitted that the declaration form was left with the seller. The Check-post Officer, however, had passed the seizure order, appears to be on the same date and asked the appl...
The Commissioner, Trade Tax Vs. Moti Lal Duli Chand Pvt. Ltd.
Court: Allahabad
Decided on: Jan-10-2007
Reported in: (2009)21VST191(All)
Rajes Kumar, J.1. These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as'Act') are directed against the order of Tribunal dated 16th April, 2004 relating to the assessment years 1999-2000 (Central), 2000-01 both under the U.P. Trade Tax Act and Central Sales Tax Act.2. In all the three revisions, following questions have been raised:(i) Whether on the facts and in the circumstances of the case, the trade tax tribunal was legally justified to allow the appeal filed by the dealer ?(ii) Whether on the facts and in the circumstances of the case, the trade tax tribunal was legally justified to hold that narrow woven fabrics and braded cords fall under the category Of textile and as such are exempt from payment of tax ?(iii) Whether on the facts and in the circumstances of the case, the trade tax tribunal was legally justified to hold that braded cord and narrow woven fabrics fall under the category of 'tape, niwar'...?3. From the perusal of the order of the...
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