Allahabad Court March 2007 Judgments
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J.K. Manufacturers Ltd. Vs. Commissioner of Income Tax
Court: Allahabad
Decided on: Mar-20-2007
Reported in: (2007)213CTR(All)80; [2008]300ITR297(All)
R.K. Agrawal, J.1. The Tribunal, Allahabad has referred the following question of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court:Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in confirming the order of CIT by holding that the various expenses like salary and wages, bonus, rent, railway siding expenses, labour and welfare expenses, interest and law charges cannot be said to have been incurred to keep the status of the company as company alive ?2. The reference relates to the asst. yr. 1978-79.Briefly stated, the facts giving rise to the present reference are as follows:The assessee is a public limited company. Its accounting period in the assessment year under consideration ended on 30th Sept., 1977. In respect of the aforesaid assessment year, the assessee filed a return of income declaring loss of Rs. 72,37,820 on 1st Aug., 1978 including the loss brought forward from the earl...
Noorullah Vs. Additional Commissioner, Meerut Division and ors.
Court: Allahabad
Decided on: Mar-20-2007
Reported in: 2007(4)AWC3789
S.U. Khan, J.1. Heard learned Counsel for the parties. Ceiling proceedings under U.P. Imposition of Ceiling on Land Holdings Act, 1960, were finalised against the petitioner and it was held that he did not possess any surplus land. Thereafter 4th notice was issued against the petitioner under Ceiling Act on 7.5.1977. The said notice was directly challenged through Writ Petition No. 1700 of 1977. Writ petition was allowed on 6.4.1979 and notice was quashed. Thereafter 5th notice was issued on 5.9.1983, copy of which is Annexure-3 to the writ petition. The said notice was issued under Section 29/30 of the Ceiling Act. Under the said provision if subsequently un-irrigated land becomes irrigated then fresh proceedings for determination of surplus area may be initiated. In the said notice it was mentioned that two plots, i.e., plot Nos. 150 and 653 had become subsequently irrigated. Petitioner filed objections. In the said objections firstly he contested the allegations of the notice and st...
Commissioner of Central Excise Vs. Kothari Products
Court: Allahabad
Decided on: Mar-20-2007
Reported in: 2008(230)ELT211(All); 2008[12]STR5
ORDER1. We have heard Sri K.C. Sinha, learned Assistant Solicitor General of India on behalf of the applicant and Sri A.P. Mathur, learned Counsel appearing for the Respondent-assessee.2. The Revenue's rectification application filed under Section 35G(3) (sic) [Section 35C(2)] of the Central Excise Act, 1944 has been rejected by the Tribunal on the ground that the plea which is being raised by the Revenue in the rectification application was not raised by the Departmental Representative and, therefore, there is no error apparent on the face of the record.3. It is well settled that the Tribunal is not supposed to decide all the grounds raised in the memo of appeal where the authorised person has appeared and argued some of the grounds raised therein. The order of the Tribunal does not suffer from any error apparent on the face of the record. The order of the Tribunal, therefore, does not give rise to any question of law.4. The application is rejected....
Smt. Asha Devi Vs. Chief General Manager, State Bank of India and ors.
Court: Allahabad
Decided on: Mar-20-2007
Reported in: [2007(113)FLR869]
S.P. Mehrotra, J.1. Heard Shri R.L. Sharma, learned Counsel for the petitioner (Smt. Asha Devi), and Shri A.K. Misra, learned Counsel for the respondents.The aforementioned Recall/Modification Application has heen filed on behalf of Smt. Asha Devi (petitioner), inter alia, praying for recalling/modifying the order dated 13th September, 2002 passed by the dismissing the writ petition (namely, Civil Misc. Writ Petition No. 31319 of 2002), as not pressed.From a perusal of the record of the aforesaid writ petition, it appears thatCivil Misc. Application No. ...of 2002 (dated 13.9.2002) was filed on behalf ofthe petitioner (Smt. Asha Devi), inter alia, praying for dismissal of the writ petition as not pressed. The said application watt supported by an affidavit, sworn by Smt. Asha Devi (petitioner) on 13.9.2002.2. By the order dated 13.9.2002, the writ petition was dismissed as not pressed in view of the statement made by the learned Counsel for the petitioner as well as in view of the aver...
Krishna Mohan Son of Raj Bahadur Vs. District Judge,
Court: Allahabad
Decided on: Mar-19-2007
Reported in: 2007(3)AWC2152
S.U. Khan, J.1. Order dated 7.2.07 passed in this writ (on the order sheet) is quoted below:In the revised list no one appeared on behalf of respondent hence argument of learned Counsel for the petitioner were heard and judgment was dictated in open court allowing the writ petition. Immediately thereafter learned Counsel for the contesting respondent appeared and requested for hearing. On the direction of the court, learned Counsel for the respondent requested learned Counsel for the petitioner to be present. Now both the learned Counsel are present.Accordingly, put up tomorrow for further hearing.2. Such a course was open in view of Surendra Singh v. State of U.P. : 1954CriLJ475 and Sangam Lal v. R.C.& E.O. : AIR1966All221 (F.B.).3. Thereafter matter was taken up on 8.2.2007 and as arguments of learned Counsel for both the parties were not concluded on the said date hence it was directed to be put up for further arguments on the next date. Thereafter on 9.2.2007 arguments of learned C...
iftikhar HusaIn Vs. Iiird Addl. District Judge and ors.
Court: Allahabad
Decided on: Mar-19-2007
Reported in: 2007(78)AWC2127
Prakash Krishna, J.1. The petitioner who is tenant of a shop situate in Babu Ram market Badaun on a monthly rent of Rs. 28, has filed the present writ petition against the two orders of the court below rejecting the amendment application filed by him to amend the written statement. The S.C.C. Suit No. 4 of 1990 was filed against the petitioner for recovery of arrears of rent, damages and ejectment on the plea that the plaintiff (respondent No. 3) is the owner and landlord of the shop in question. Default in payment of rent and structural changes in the tenanted accommodation are the grounds on which the eviction has been sought. The petitioner tenant in the written statement denied that he is in arrears of rent or made any alteration in the disputed shop. However, the relationship of landlord and tenant, and the fact that the petitioner is owner and landlord of the disputed shop as pleaded in para 1 of the plaint, was admitted in para 1 of the written statement. Subsequently, an applic...
Speed Point and anr. Vs. Indian Oil Corporation Limited
Court: Allahabad
Decided on: Mar-19-2007
Reported in: 2007(78)AWC2449
Amitava Lala, J.1. The appeal is heard by the Court on the informal papers since only the question of law involved and the parties have no objection for such hearing.2. An injunction order is passed by the learned Judge in an application under Order XXXIX, Rule I of the Code of Civil Procedure arising out of Suit No. 1068 of 2006, Indian Oil Corporation Ltd. v. Speed Point and Anr. The suit has been filed praying inter alia as follows:(a) To pass a decree for permanent injunction against the defendants, their agents, servants and persons claiming under them be restrained from dismantling the dispensing unit, underground tank and fittings and changing the nature of the site at M/s. Speed Point, Plot No. 'A', Sigra, Mohalla--Lalapura, Ward-Chetganj, Shastri Nagar, Varanasi having area of 786.12 sq. mts. otherwise in due course of law.(b) To direct the defendants to continue with the business and if they do not want to continue business from the said premises then the plaintiff may be all...
Mohd. IslamuddIn Alias Islam Vs. Zameer Alam and ors.
Court: Allahabad
Decided on: Mar-19-2007
Reported in: 2007(3)AWC2705
Prakash Krishna, J.1. Heard Shri Siddhartha Verma, the learned Counsel for the petitioner and Smt. Swati Agrawal, the learned Counsel for the respondents. This is really an unfortunate case. This is third round of litigation in this Court as pointed out by the learned Counsel for the respondents.2. It appears that a suit for recovery of arrears of rent and ejectment in respect of House No. 152/1, Mohalla Quaji Tola, district Ghazipur was instituted by the respondent No. 1 against the petitioner. The said suit after contest was decreed and the matter travelled up to the Apex Court. The Apex Court decided the matter against the present petitioner. An application for execution of the decree was filed as Execution Case No. 5 of 1988 was registered. The Execution Case No. 5 of 1988 is pending and since then about 20 years are going to pass. It appears that in the Courts of execution proceedings the present petitioner who is judgment debtor filed certain objection under Section 47 of C.P.C. ...
Commissioner, Trade Tax Vs. Yash Udyog
Court: Allahabad
Decided on: Mar-19-2007
Reported in: (2009)20VST270(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 December 29, 2000 relating to the assessment year 1995-96.2. Dealer/opposite party (hereinafter referred to as 'the dealer') was issued recognition certificate for purchase of CI castings to be used in the manufacturing of steel components, automobiles, tractor parts and diesel engine. Recognition certificate was cancelled on the ground that the dealer was not himself manufacturing the above goods but was getting the goods manufactured through some other parties on job-work basis. Being aggrieved by the order of the assessing authority dealer filed appeal before the Deputy Commissioner (Appeals), Agra, who allowed the appeal and set aside the order of the assessing authority. Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order rejected the appeal and confirmed the order of th...
itc Ltd. Through Its Constituted Attorney Vs. the Mandi Parishad Throu ...
Court: Allahabad
Decided on: Mar-16-2007
Reported in: 2007(3)ARC2241
Yatindra Singh, J.1. These cases revolve around constitutionality, interpretation, and applicability of the explanation to Section 17(iii) of the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 (the Act) and Rule 50-A of the Uttar Pradesh Krishi Utpadan Mandi Niyamavali, 1965 (the Rules). These are quoted in Appendix-1 to this judgment.THE FACTS2. ITC Limited (ITC) is a company registered under the Companies Act. Its registered office is at 37, JL Nehru Road, Kolkata (West Bengal). It initially started business with making cigarettes but at present has diversified itself into many other businesses. However, here, we are concerned with its business relating to cigarettes only.3. In order to make cigarettes, raw tobacco is first converted into cut tobacco thereafter cigarettes are made from the cut tobacco. According to ITC.. The raw tobacco is purchased in public auction from auction platform maintained by Tobacco Beard of India in the State of Andhra Pradesh and Karnatka.. It has tw...
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