Allahabad Court February 2015 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.
Commissioner Income Tax Vs. Muzafar Nagar Development Authority
Court: Allahabad
Decided on: Feb-05-2015
Oral Judgment: Dr. D.Y. Chandrachud, C.J. This reference to the Full Bench has been occasioned by a referring order of a Division Bench of this Court dated 5 August 2013 and turns upon the interpretation of the provisions of Section 12AA(2) of the Income Tax Act 1961. The questions which have been formulated for decision are as follows: (i) Whether the non disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under Section 12AA(2) of the Income Tax Act, 1961 would result in deemed grant of registration; and (ii) Whether the Division Bench judgment of this Court in the case of Society for the Promotion of Education, Adventure Sport and Conservation of Environment vs. Commissioner of Income Tax holding that the effect of non consideration of the application for registration within the time fixed by Section 12AA(2) would be deemed grant of registration, is legally correct. The Division Bench has prima facie doubted t...
Rajendra Kumar Gupta Vs. Commissioner of Income-tax (Central)
Court: Allahabad
Decided on: Feb-05-2015
Dr. Dhananjaya Yeshwant Chandrachud, CJ. 1. The questions which have been referred to the Full Bench, turn on the interpretation of the Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 the Act and the India Development Bonds Scheme which was notified on 21 September 1991. A Division Bench of this Court, while doubting the correctness of a judgment of an earlier Division Bench in CIT v. Smt. Usha Omer [2011] 338 ITR 448/16 taxmann.com 377/[2012] 204 Taxman 49 (All.) (Mag.) has referred the following questions by a referring order dated 4 September 2012 in Writ Tax No 432 of 2005 for determination by the Full Bench: "(A) Whether the immunity provided to the bond holder of India Development Bond in US dollars, under Sections 6 and 7 of the Remittance of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 which includes that no enquiry to be made from bond holder, regarding the source,...
Sheela Devi and Others Vs. State of U.P. and Others
Court: Allahabad
Decided on: Feb-02-2015
Oral Judgment: Dr. DY Chandrachud, C.J. Part IX of the Constitution makes provisions in regard to Panchayats. Part IX was introduced by the Constitution (Seventy-third) Amendment Act, 1992 which came into force on 24 April 1993. Article 243 (c) defines the expression "intermediate level" as a level between the village and district levels specified by the Governor of a State by public notification to be the intermediate level for the purposes of the Part. Article 243-B (1) requires the constitution in every State of Panchayats at the village, intermediate and district levels in accordance with the provisions of the Part. The present reference to Full Bench relates to the construction of the provisions of the Uttar Pradesh Kshettra Panchayats and Zila Panchayats Adhiniyam, 19611, more particularly Section 15 which relates to motion of no confidence against a Pramukh of a Kshettra Panchayat. A Kshettra Panchayat is an elected body at the intermediate level. The reference was occasioned by...
- ‹ Prev
- 1
- Next ›