Court : Allahabad
Reported in : 2010(1)AWC403
Amreshwar Pratap Sahi, J.1. Heard Sri Manoj Misra, learned Counsel for the petitioner, Sri R.K. Srivastava for respondent No. 5 and learned standing counsel for respondent Nos. 1, 2 and 3.2. The challenge is to the order of seniority as determined by the Joint Director of Education vide order dated 28.8.2009.3. Sri Misra contends that the impugned order proceeds without considering the impact of Regulation 3 of Chapter II of the Regulations framed under the U.P. Intermediate Education Act, 1921. He contends that as a matter of fact service in that grade would mean the period for which the petitioner has received salary in the Lecturer grade. The contention in short is that in view of the Government order dated 28.2.1990 read with the Government order dated 25.10.2000, it is established that the petitioner was paid salary in the Lecturer grade and, therefore, his seniority should be counted in that grade only from the date of receipt of salary in the Lecturer grade.4. Sri R.K. Srivastav...
Tag this Judgment!Court : Allahabad
Reported in : (2010)27VST321(All)
1. By means of the present writ petition, the petitioner who is providing service by way of security guards to BSNL, Gorakhpur, has sought a direction to the respondents to pay entire service tax along with 18 per cent interest and penalty to the petitioners, which is payable to the Central Excise, Division, Gorakhpur as demanded by the Central Excise Department through notice dated October 8, 2004 (annexure 4 to the writ petition).2. The facts of the case lie in a narrow compass and are almost undisputed. The petitioner as an assessee is a registered agency under Section 69 of the Finance Act, 1994 with the office of the Superintendent of Central Excise, Urban II, Gorakhpur being registration No. 38/DA/IDA/RUII/GKP/2002. The said agency is already registered with the office of the District Labour Officer, Gorakhpur. The petitioner claims that it is a registered firm with the Registrar of Society Registration (Chit and Fund Office), Gorakhpur since 1990. It entered into an agreement wi...
Tag this Judgment!Court : Allahabad
Reported in : (2010)229CTR(All)305
1. Present appeal under Section 260A of the IT Act, 1961 has been filed against the judgment and order dt. 12th Sept., 2008 passed by Tribunal Lucknow Bench 'A' Lucknow in appeal No. ITA No. 564/Luck/2008 for the asst. yr. 2003-04.2. Following substantial question of law has arisen in the present case:(ii) On the facts and in the circumstance of the case whether the learned Tribunal has erred in holding that there was no concealment of income/furnishing of inaccurate particulars without considering the case of Revenue and appreciating that the assessee claimed the excess deduction under Section 10B even when he knew fully well that the export sale proceeds amounting to Rs. 29,48,843 have not been brought into India within the time-limit prescribed under Clause (3) of Section 10B.3. Facts giving rise to instant income-tax appeal are that the assessee filed the return of income on 29th March, 2004 declaring income of Rs. 42,01,300. The assessment was framed under Section 143(3) at an inc...
Tag this Judgment!Court : Allahabad
Reported in : 2010CriLJ723
ORDERShri Kant Tripathi, J.1. By the instant petition under Section 482 Cr.P.C., the petitioner Arun Chawla has prayed for quashing the proceedings of the criminal case No. , 6736 of 2007-State v. Arun Chawla and Ors. case crime No. 516-B of 1998 under Sections 406, 420, 467, 468, 471 and 120-B IPC, police station Hazratganj, district Lucknow, pending in the court of Judicial Magistrate - II, Lucknow.2. I have heard Mr. Satyendra Kumar Singh, the learned Counsel far the petitioner, the learned AGA for the State of U.P. and the learned Counsel appearing for the opposite party No. 2 Smt. Neeru Ttipathi and perused the record.3. The opposite party No. 2 Smt. Neeru Tripathi made a fixed deposit of Rs. Fifty thousand with M/s Rock Land Leasing Limited having its zonal office at 81, Halwasiya Market, 2nd Floor, Hazaratganj, Lucknow, which issued post-dated cheques in her favour regarding the maturity amount of the fixed deposit. When the opposite party No. 2 tendered the cheques to her banke...
Tag this Judgment!Court : Allahabad
Reported in : 2010(1)AWC412
Arun Tandon, J.1. Heard Sri Shailendra, learned Counsel for the petitioners and learned standing counsel for the respondents.2. Petitioners before this Court have obtained a teaching diploma from Aligarh Muslim University known as 'Diploma in Teaching'. It is not in dispute that said diploma course is of two years duration and that it stands recognized by the National Council for Teachers Education under the National Council for Teachers Education Act, 1993 (hereinafter referred to as N.C.T.E. and N.C.T.E. Act respectively), as a qualification for appointment as teacher in Basic School. The State Government vide order dated 26.9.1994 has provided equivalence to the aforesaid diploma to the teaching certificate required under Rule 8(4) of the U.P. Basic Education Teachers Services Rules, 1981 (hereinafter referred to as the 'Rules, 1981') for appointment on the post of Assistant Teacher for teaching Urdu language in Basic Schools run by Basic Shiksha Parishad (hereinafter referred to as...
Tag this Judgment!Court : Allahabad
Reported in : (2010)228CTR(All)84; [2010]186TAXMAN62(All)
1. Present income tax appeal has been filed under Section 260A of Income Tax Act, 1981 against the judgment and order dated 4.8.2006 passed by Income Tax Appellate Tribunal, Lucknow Bench, Lucknow in Appeal No. I.T.A. No. 501/LUC/2006 for Assessment Year 2002-03.2. On the presentation of appeal in question, appeal was admitted for final hearing on following substantial question of law:(I) Whether on the fact and circumstances of the case the learned Income Tax Appellate Tribunal was right in law in holding that it is not obligatory on the part of the assessee to prove that the debt written off by him is indeed a bad deft for the purpose of allowance Under Section 36(1)(vii) of the I.T. Act, 1961 by relying on the order passed by Income Tax Appellate Tribunal in the case of Dy. CIT v. Oman International Bank SAOG : (2006)100 ITD 285 (Mum)(SB).(ii) Whether on the peculiar fact and circumstances of the case the amended provisions of the Income Tax Act, 1961 w.e.f. 1.4.1989, to Section 36(...
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