Allahabad Court August 2008 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Motors and Diesels P. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-22-2008
Reported in: (2009)221CTR(All)49; [2008]307ITR298(All); [2009]180TAXMAN328(All)
Satish Chandra, J.1. This Court vide order dated December 6, 1993 (under Section 256(2) of the Income-tax Act) in I. T. A. No. 252 of 1993 has directed the Tribunal to draw up the statement of case and refer the following questions for the court's opinion for the assessment years 1983-84 and 1984-85 (R. A. No. 407(Alld.)/1992 and R. A. No. 10 (Alld.)/1993). For the assessment year 1985-86, the Tribunal has referred the same questions under Section 256(1) of the Income-tax Act for opinion of this Court:1. Is the Appellate Tribunal legally correct in holding that producing cold chilled air in the cold storage of the assessee does not amount to production or a thing within the meaning of the said expression in Section 32A of the Income-tax Act, 1961 ?2. Is the Appellate Tribunal legally correct in refusing to accept that refrigerated condition can be brought in existence only by making or causing it to be produced ?2. The facts and circumstances are identical for the three assessment year...
Rajendra Singh (D) by L.Rs. and ors. Vs. Smt. Griraj Kunwar (D) by L.R ...
Court: Allahabad
Decided on: Aug-22-2008
Reported in: 2008(4)AWC4097
Mrs. Poonam Srivastav, J.1. Heard Ms. Tulika Prakash, learned Counsel for the defendants/appellants and Sri V.B. Khare, learned Counsel for the plaintiff/respondents.The second appeal arises out of the Original Suit No. 324 of 1972 instituted by the plaintiff/respondent claiming 2/3rd share in haveli and ahata in village MuqimpunPargana Baran, District Bulandshahr.2. The suit was dismissed with cost by the Civil Judge, Bulandshahr, vide judgment and order dated 25.1.1975. Against which the plaintiff preferred a Civil Appeal No. 80 of 1975. The appeal was allowed and the suit was decreed by 1st Additional District and Sessions Judge, Bulandshahr, vide judgment and decree dated 18.11.1977.3. The instant appeal was admitted on the following substantial questions of law, which are quoted hereinbelow:1. Whether the lower appellate court having recorded a categorical finding on the basis of all oral and documentary evidence on record to the effect that the defendant appellant was in sole pos...
ishwar Chandra Vs. District Magistrate and ors.
Court: Allahabad
Decided on: Aug-22-2008
Reported in: 2008(4)AWC4053
Tarun Agarwala, J.1. Heard Shri Gautam, the learned Counsel for the petitioner and Shri Mohan Yadav, the learned standing Counsel appearing for the respondents.2. The petitioner was appointed as a Collection Peon in the year 1994 in a substantive capacity and continued to work in that capacity till he was compulsorily retired under Rule 56(c) of the Financial Handbook on 8th of September, 2005. The petitioner, being aggrieved by the said order, has filed the present writ petition.A counter-affidavit has been filed and the record has also been produced. The report of the Screening Committee indicates that the petitioner was certified as 'physically unfit'. Further, general remarks were levelled against the petitioner and Ors., namely, that several warnings were given, adverse entries were made, in spite of which, the incumbents had not improved their working, and therefore, there was no other choice except to recommend compulsory retirement.3. In the counter-affidavit, the respondents h...
Shree Marwari Seva Sangh Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Aug-22-2008
Reported in: 2008(4)AWC4116; [2008(119)FLR683]; (2009)IILLJ74All
Rakesh Tiwari, J.1. Heard Counsel for the petitioner.2. According to the Counsel for petitioner, 'Shree Marwari Seva Sangh' - the petitioner is a registered society managing 'dharmashala' and rendering services for stay etc. to the pilgrims, passengers, old people and their attendants without taking any charge from them and there is no business or commercial activities in the dharmashala. The source of Income of the society is donations from charity minded persons and its income is also exempted under Section 80G(5) of the Income Tax Act,For the first time, by notification dated 30.12.1994 appended as Annexure-11 to the writ petition, minimum wages were fixed for employment in dharmashala except those charging no rent or charging upto Rs. 5 per day as rent, were exempted from the purview of aforesaid notification.3. It is stated that since no charge/rent is being realised by the petitioner for rendering aforesaid services, it belongs to the exempted category. The petitioner Dharmashala...
The New India Assurance Company Limited Through Branch Manager Vs. Smt ...
Court: Allahabad
Decided on: Aug-22-2008
Reported in: 2009(1)AWC62
Amitava Lala, J.1. The appeal is arising out of an order dated 3rd February, 2001 passed by the Motor Accident Claims Tribunal, Etawah awarding a sum of Rs. 2,52,000/- alongwith interest from the date of presentation of claim petition till its realisation to be paid to the claimants on account of death of the deceased. The Insurance Company was made liable to pay compensation, therefore, they have preferred this appeal inspite of no application having been made under Section 170 of the Motor Vehicles Act, 1988 (hereinafter called 'the Act') to permit it to contest the cause before the tribunal.2. In the appeal learned Counsel appearing for the Insurance Company contended that no explanation has been given by the claimant opposite parties as to why one Sri Shyam Kishore was shown as driver in the F.I.R. when subsequently one Sri Rashid Khan was introduced as driver by the owner at the relevant time. But we find from the impugned order that there is an explanation about lodging of the F....
Smt. Aradhana Seth Wife of Sri Rajendra Prasad Seth and Ajai Krishna K ...
Court: Allahabad
Decided on: Aug-22-2008
Reported in: AIR2009All41; 2009(1)AWC740
V.K. Shukla, J.1. Petitioners have filed present writ petition for quashing of order dated 16.07.2008 (annexure-5 to the writ petition) passed by Presiding Officer, Debts Recovery Tribunal, Allahabad, rejecting application moved on their behalf under Section 17(1) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) as being time barred.2. Brief background of the case is that petitioners were guarantors in respect of cash credit facility which was extended to M/S Ayush Enterprises, a proprietorship concern of one Rajesh Kumar Singh, who had agency dealership of Tractors, Two wheelers etc. Cash Credit hypothecation of goods facility of Rs. 1,50,000/- was given to the said Enterprises to promote its business and sale service. Petitioners had mortgaged immovable properties by virtue of being guarantors. As per R.B.I, guidelines, the account of M/S Ayush Enterprises became irregular and was declared as Non-Performing Ass...
Mak Plastic (P.) Ltd. and anr. Vs. U.P. State Financial Corporation an ...
Court: Allahabad
Decided on: Aug-22-2008
Reported in: AIR2009All126; 2009(1)AWC579
Amitava Lala, J.1. Questions of fact and law involved in both the writ petitions are common in nature hence, these are being disposed of by this common judgment. However, Civil Misc. Writ Petition No. 36803 of 2007 is the leading case.2. By means of these writ petitions under Article 226 of the Constitution of India, the petitioners have sought quashing of the recovery certificate/citations dated 27.7.2007 (Annexure-17 to the writ petition).3. In short, the facts giving rise to both the writ petitions are that the first writ petitioner M/s. Mak Plastic (P) Ltd., a private limited company duly incorporated under the Companies Act, 1956 (hereinafter referred to as 'the Company'), is the principal borrower and the second writ petitioner, Krishna Kumar Maheshwari stood guarantor to the said loan being Director of the Company at the relevant time, although subsequently he resigned from the directorship.4. Admittedly, the company was sanctioned a loan of Rs. 28 lacs by the U. P. State Financ...
Bhagvati Prasad Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Aug-22-2008
Reported in: 2009(1)AWC1022
Pradeep Kant and Abhinava Upadhya, JJ.1. It has not been disputed by the learned Counsel for the State nor there is anything on record to rebut the plea that the petitioner's land bearing Gata Nos. 5 and 12, an area of 2 bigha, 7 biswa, 8 biswansi was used for construction of canal. The possession of which was taken by the Executive Engineer, Sharda Canal Pariyojna, District Barabanki, though without taking any proceeding of acquisition under the provisions of Land Acquisition Act.2. The dispute arose as the petitioner was not initially paid compensation but when the compensation was paid, he was not paid the interest. This led to the filing of present writ petition.3. During the pendency of this writ petition, the matter was considered by the State and an interest of Rs. 45,199 on the amount of award has been paid to the petitioner sometimes in the year in August. 2000 at the rate of 9% per annum.4. The grievance of the petitioner is that in terms of Section 34 of the Land Acquisition...
Sudhanshu Singh Vs. Smt. Monika Devi and anr.
Court: Allahabad
Decided on: Aug-22-2008
Reported in: 2009(1)AWC592
Shiv Charan Sharma, J.1. Under challenge in this writ petition is the order dated 4th August, 2008 passed by the Additional District Judge, Court No. 2, Lucknow in Rent Appeal No. 30/2007. Prayer has also been made for issuing a writ, order or direction in the nature of certiorari quashing this order and petitioner be permitted to continue to deposit Rs. 60 p.m. of the accommodation under his tenancy till the disposal of the appeal.2. I have heard learned Counsel for the petitioner and perused the entire facts of the case. A perusal of the record shows that the landlady Smt. Monika Dwivedi filed a P.A. Case No. 232/1998, Smt. Monika Dwivedi v. Raj Pal Singh, under Section 21 (1) (a) of U. P. Act No. 13 of 1972 for getting the property vacated for her personal need. This application was allowed by the judgment and order dated 16th May, 2007 by the Prescribed Authority. Against this judgment and order dated 16th May, 2007 of the Prescribed Authority, a Rent Appeal No. 30/200, Raj Pal v. ...
Delhi Kanpur Gondia Transport Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Aug-21-2008
Reported in: [2009]180TAXMAN243(All)
ORDERR.K. Agrawal, J.1. The Income-tax Appellate Tribunal, Allahabad Bench 'B', Allahabad, at the instance of the assessee 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 to this Court:1. Whether the Tribunal was legally justified in confirming the penalty under Section 271(1)(c) without taking into consideration the Explanation introduced with effect from 1-4-1976 and specially when the penalty order was passed after 1-4-1976?2. The reference relates to the assessment years 1975-76, 1976-77 and 1977-78 in respect of the proceeding for imposition of penalty under Section 271(1)(c) of the Act.3. We may mention here that before the Tribunal the applicant in its application filed under Section 256(1), had sought for referring the following three questions of law for opinion to this Court:1. Whether on the facts and circumstances of the case, the Tribunal is legally justified in confirming the pe...
- ‹ Prev
- 1
- 2
- 3
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »