Allahabad Court August 2007 Judgments
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Commissioner of Income-tax Vs. Motor Sales Ltd.
Court: Allahabad
Decided on: Aug-13-2007
Reported in: [2008]304ITR123(All)
1. The present appeal filed under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), has been admitted by this court vide order dated November 23, 2006, on the following substantial question of law:Whether, on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was justified in law in concurring with the finding of the learned Commissioner of Income-tax (Appeals) that 'notional interest income' cannot be charged to tax, without appreciating the fact that the Assessing Officer had only disallowed the interest on pro rata basis out of the interest claimed by the assessee on loans diverted to sister concerns and others for the non-business purposes2. Briefly stated the facts giving rise to the present appeal are as follows.The appeal relates to the assessment year 1987-88.3. The respondent-assessee has claimed deduction on payment of interest, on the loan taken by it at Rs. 52,46,521. It had not charged interest on the su...
Commissioner of Income-tax Vs. Salek Chand Agarwal
Court: Allahabad
Decided on: Aug-13-2007
Reported in: [2008]300ITR426(All)
1. The present income-tax appeal under Section 260A of the Income-tax Act, 1961, hereinafter referred to as 'the Act', has been admitted, vide order dated September 7, 2006, on the following substantial question of law:Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was legally justified in deleting the addition of Rs. 2,20,000 made on account of unexplained transaction found in the books of M/s. Kanhaiyalal Om Prakash, whereas the explanation given by the assessee that M/s. Kanhaiyalal Om Prakash has surrendered this amount was found baseless, hence which remained unexplained2. The appeal relates to the assessment year 1976-77. The search was conducted on the business premises of one M/s. Kan-haiya Lal Om Prakash and Baldev Prasad of Muzaffarnagar in which certain books of account and other documents were seized. In the books of account there were credit entries of Rs. 2,20,000 standing in the name of the respondent-assessee. On be...
Smt. Nasima Begum and ors. Vs. Abdul Hannan and ors.
Court: Allahabad
Decided on: Aug-13-2007
Reported in: 2008(1)AWC640
Rakesh Tiwari, J.1. Heard Sri K. K. Tripathi, learned Counsel for the petitioner and Sri Som Narayan Mishra, learned Counsel for the caveator respondents.2. This writ petition has been filed against the orders dated 11.9.2006 (Annexure-4 passed by Rent Control and Eviction Officer) by which the vacancy in the accommodation in dispute has been declared order dated 20.12.2006 (Annexure-6 passed by the Rent Control and Eviction Officer) which is the release order passed by the Rent Control and Eviction Officer and order dated 4.6.2007 (Annexure-13 passed by Additional City Magistrate (Acquisition) Kanpur Nagar) issuing Form D for possession of the landlord in pursuance of the aforesaid orders.3. The contention of the learned Counsel for the petitioners is that in spite of their objection, vacancy was declared by the order dated 11.9.2005 against the evidence on record, i.e., without considering the rent receipts filed from 1954 onwards. The order dated 20.12.2006 has been assailed on the ...
Om Prakash Gupta Vs. Additional Prescribed Authority/Additional Distri ...
Court: Allahabad
Decided on: Aug-13-2007
Reported in: 2008(2)AWC1713
Prakash Krishna, J.1. This is landlord's petition. It arises out of an application for release filed by the petitioner in respect of first floor accommodation of premises No. 106/3, Gandhi Nagar, P. Road, Kanpur Nagar of which the respondent No. 3, Om Prakash Dembla is the tenant for a sum of Rs. 88 per month for residential purpose.2. The petitioner filed a release application under Section 21(1)(a) of U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 (hereinafter referred to as U.P. Act No. 13 of 1972), before the prescribed authority on the ground that the accommodation in question is bona fide required by him. He has a large family. Besides himself, his wife, three sons and four grandchildren are there. They are residing in one room accommodation of House No. 49/87, Naugraha, Kanpur with bath room on the first floor, kitchen and latrine on the second floor and one kothari and terrace on the third floor. It was registered as Rent Case No. 36 of 1997.3. In spi...
Naveen Kumar Vs. Additional District Judge/F.T.C. Court No. 3 and ors.
Court: Allahabad
Decided on: Aug-10-2007
Reported in: 2008(1)AWC725
Rakesh Tiwari, J.1. List has been revised. The counsel for the petitioner is present. None has appeared on behalf of the respondents tenants. Heard counsel for the petitioner and perused the record.2. This writ petition has been filed for quashing the judgment and order dated 12.9.2006 in Misc. Appeal No. 341 of 1998 passed by the Additional District Judge, Fast Track Court No. 3, Meerut and the judgment and order dated 12.8.1998 in P.A. Case No. 59 of 1995 passed by the Prescribed Authority/Addl. Judge, Small Causes Court, Meerut.3. Brief facts of the case are that the petitioner landlord filed an application under Section 21(1)(a) of U. P. Act No. 13 of 1972 before the prescribed authority for release of ground floor of house No. 249 situate at Teli Mohalla Kabari Bazar, Meerut Cantt. under the tenancy of the respondents tenants alleging that they had been given the accommodation in dispute on rent for residential purposes and it was being used by them as a godown ; that house No. 24...
Smt. Savitri Singh Vs. Board of Revenue and ors.
Court: Allahabad
Decided on: Aug-10-2007
Reported in: 2008(2)AWC1983
S.N. Srivastava, J.1. This writ petition is directed against the order dated 30.1.1997, passed by Board of Revenue, U.P., Lucknow allowing Revision No. 6 (Sale) 94-95, district Gonda, Hari Ram Singh v. Savitri Devi setting aside order dated 9.2.1995, passed by Commissioner, Faizabad Division, Faizabad.2. This Court after hearing learned Counsel for the parties required original record by the order dated 24.7.2007. Record was not produced on the date fixed. Hence, by another order dated 2.8.2007, this Court again directed to produce original record. Original record was produced on 7.8.2007. From perusal of original record it transpires that loan was granted by Allahabad Bank, Wazirganj Branch, district Gonda for purchasing Tractor. A recovery certificate was sent by the Bank for recovery of Rs. 1,10,829. In the proceedings for recovery, the tractor of the petitioner was sold by auction sale for Rs. 51,500 on 20.1.1994 in favour of one Ram Gopal Singh son of Sumer Singh. The payment was ...
National thermal Power Corporation Vs. State of U.P. Through Collector ...
Court: Allahabad
Decided on: Aug-09-2007
Reported in: 2008(1)AWC462
Amitava Lala, J.1. Since all the aforesaid first appeals are connected and have been heard analogously, the same are being decided by this common Judgment and order having binding effect upon all the first appeals.2. On 24th August, 1986 a notification under Section 4(1) of the Land Acquisition Act, 1894 (hereinafter in short called as the 'Act') was published in the newspaper for acquisition of 186-5-14 bighas of land of Village Rasoolpur, Tehsil Dadri, District Ghaziabad for setting up a power plant of National Thermal Power Corporation (hereinafter in short called as N.T.P.C.) (a Government of India undertaking). On 21st October, 1986 notification under Section 6 of the Act was published in the gazette. Possession of the acquired land was taken on 25th February, 1987. On 15th October, 1988 the Special Land Acquisition Officer (hereinafter in short called as the 'SLAO') on consideration of 22 sale-deeds executed between a period of three years from the date of notification under Sect...
Ramesh Chandra Vs. Iiird Additional District Judge and ors.
Court: Allahabad
Decided on: Aug-09-2007
Reported in: 2008(1)AWC231
S.U. Khan, J.1. Heard learned Counsel for the parties.2. This is tenant's writ petition arising out of S.C.C. Suit No. 39 of 1985, filed by landlord Arjun Singh-respondent No. 3, in this writ petition against petitioner-the main tenant and respondents No. 4 to 6-the subtenants. Eviction was sought on the ground of default, material alteration and sub-letting. Additional J.S.C.C. Agra, decided all the issues in favour of the tenant and dismissed the suit on 29.7.1997. Against the said judgment and decree, landlord respondent filed civil revision (ought to be S.C.C. Revision) No. 193 of 1999. IIIrd Additional District Judge, Agra, through judgment and order dated 6.4.2000, allowed the revision and decreed the suit for eviction only on the ground of sub-letting. In respect of default, both the courts below gave benefit of Section 20 (4) of U. P. Urban Building (Regulation of Letting, Rent and Eviction) Act, 1972, to the tenant as on the first date of hearing the tenant had deposited entir...
Kaushal Kumar Savita Vs. Vinay Kumar Bajpayee and ors.
Court: Allahabad
Decided on: Aug-09-2007
Reported in: 2008(1)AWC721
ORDERRakesh Tiwari, J.1. Heard counsel for the parties and perused the record.2. The petitioner is tenant of a shop situate in Premises No. 128/8 Block C, Kidwai Nagar, Kanpur Nagar, which was constructed and assessed for the first time in 1955-56.3. The contention of the counsel for the respondents is that the respondents landlord filed an application under Section 6 read with Section 8 of U. P. Act No. 13 of 1972 for enhancement of the rent of the disputed shop on the ground that they have erected a balcony with the consent of the petitioner tenant in front of his shop for the benefit of the tenant as he was complaining that rains water, dust and sunlight in the summer season directly lash in the shop which causes inconvenience to his business.4. The contention of the counsel for the petitioner is that the petitioner has not given any such consent.5. He further submits that the rent could not have been enhanced and the application filed by the landlords for enhancement of the rent is...
Surendra Singh Bhaduria Vs. Punjab National Bank and ors.
Court: DRAT Allahabad
Decided on: Aug-08-2007
Reported in: I(2008)BC134
1. This appeal has been preferred against the judgment dated 19th July, 2006 passed by the Presiding Officer, D.R.T., Jabalpur in Appeal No.19/2006 which arose against an order dated 8th May, 2006 passed by the Recovery Officer-I, D.R.T., Jabalpur rejecting objection filed on behalf of the appellant for setting aside the sale.2. In brief the present appellant preferred an objection against execution proceedings of Execution Case No. 108/2004, which was initiated by the respondent Bank on the basis of acertificate of recovery issued in pursuance to a judgment dated 7th October, 2004 passed in Original Application No. 51/2002 for the recovery against the appellant. When the recovery proceedings were taken-up after observing required formalities the proclamation of terms of auction etc. were settled. The present appellant filed above objection before Recovery Officer alleging therein that the terms of auction settled mechanically without application of mind committing several irregularit...
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