Patna Court July 1992 Judgments

Auto Square Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1992)43ITD259(Pat.)

1. This appeal is directed against the order of the learned Deputy Commissioner of Income-tax (Appeals), [hereinafter described as DC (Appeals) for short], dated 16-9-1991 confirming the penalty levied under Section 271 B of the Income-tax Act, 1961 (naming of the Act hereinafter, omitted). The appeal relates to the assessment year 1989-90.2. In the opinion of the Assessing Officer (AO for short), as the assessee did riot file the audit report under Section 44AB within the stipulated time under Section 139(1), it was liable for penalty under Section 271B. He issued a show-cause notice to the assessee asking for explanation. It was the reply of the assessee that though'the books of account were audited and certificate under Section 44AB was obtained before due date, it could not be furnished as the return inadvertently was not filed within the time stipulated under Section 139(1) due to illness of the partner, who was looking after the Income-tax matters, it had escaped his mind. He ul...

Nawal Kishore Sharma Vs. Accountant, S.B.i.

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

K.P. Sinha, Member: 1. This is an appeal against the order of the District Forum, Jehanabad dated 18.1.91 holding that the complainant, appellants before us, was not a consumer as per the definition of Section 2 of the Consumer Protection Act, 1986. 2. The fact of the case have been dealt in Para- 4 of the order of the District Forum. In brief the facts are that the complainant-appellant went to the Jehanabad Branch of the State Bank of India to deposit Motor Vehicle Tax which was not accepted by the Bank functionaries at the lower level and even the Branch Manager failed to help the complainant in this regard. The complainant write to the Secretary to the Government of India, Ministry of Finance on which memorial an enquiry was conducted by the Regional Manager, Region IV, Zonal office, State Bank of India, Exhibition Road, Patna, who vide his letter No. 5250, dated 31st July, 1990 communicated the appellant that the Branchs inability to accept the depositarose out of the failure of D...

Binda Prasad Mandal Vs. Managing Director Eicher Tractor Limited and O ...

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

B.N. Sinha, President: 1. This case has been filed by the complainant against the opposite parties with the allegations mentioned hereinafter. The complainant purchased Eicher Sona Tractor No. 79210600127, having engine No. 58128201589, Body No. 352 for Rs. 91,073 + 75,000/- from the opposite party No. 2 who is its dealer at Bhagalpur in October, 1987 with a guarantee of one year. But the engine of the tractor ceased to function and complainant informed the O.P. with regard thereto. The dealer examined the Tractor and replaced its engine by Engine No. 50228202132 and assured the complainant that the engine is a new one. But only after three months of its replacement the engine again became defective and again the O.P. No. 2 informed the dealer who got it examined by a mechanic and got Linear, Piston and several other parts valued at Rs. 4,828.25 as per bill of the O.P. were replaced and the complainant paid Rs. 3,400/- against this bill. The dealer, O.P. No. 2 assured the complainant ...

District Manager Telecom Vs. Subodh Kr. SinhA.

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

K.P. Sinha, President: 1.Both the above appeals viz. 57 of 91 and 60 of 91 are being disposed of by one order because both these appeals are against the order of the District Forum, Patna dated 20.6.91. 2. The allegations in the complaint in brief are that Shri Subodh Kr. Sinha complainant before the District Forum applied on 17th May, 1989 to shift his telephone to his residence at Nageshwar Colony, Boring Road, Patna and in June, 89 a telephone instrument was installed at his changed address. The telephone, however, did not function and when the complainant enquired from the telephone department about the dead telephone at his new residence, he was informed that the telephone was not working due to cable fault. On 23.9.89 the telephone started functioning and he was informed about a new telephone number. But the telephone again went dead next day and it started working satisfactorily only from the first week of November, 89. In the second week of February 90 the complainant received ...

Hon'ble Mr. Justice R.N. Thakur and Others Vs. Chairman, Railway Board ...

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

K.P. Sinha, Member: 1. This application is by Justice R.N. Thakur a retired Judge of Patna High Court at present working as a Member, Illegal Migrants (Determination), Appellate Tribunal in Assam at Gauhati. On 17.10.89 Shri Thakur, his wife Smt. Savitri Devi and nephew Shri Saurav Jyoti Sharma. They were to go to Gauhati and they tried for reservation in N.E. Express and Tinsukhia Mail which passes through Patna but could not succeed. Therefore, they sent a person to Muzaffarpur for reservation for 17.10.89 in Awadh- Assam Express (510 Dn). The complainants got three tickets for First Class; with regard to two tickets for Justice Thakur and his wife reservation was confirmed and 3rd one was kept in waiting list. On 17.10.89 Justice Thakur with his wife and nephew left Muzaffarpur by that train for Gauhati and they were given berth in a First Class Coupe at Muzaffarpur in which another passenger along with his attendant was also travelling. 2. According to the case of the complainant t...

Bihar State Housing Board Vs. the District Forum and Another.

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

B.N. Sinha, President: 1. This appeal has been directed against order dated 28- 11-90 passed by the District Forum, Patna in complaint case No. 50 of 1989, and it has been filed by the appellant who was the opposite party before the District Forum and hereinafter called the opposite party. The respondent No. 1 was complainant before the District Forum (hereinafter called the complainant). 2. The complainant applied for allotment of a M.I.G. Flat at Patna to the Bihar State Housing Board (the O.P. - appellant), a statutory authority constituted under the Bihar State Housing Board Act, 1982 and got his application registered on 12.l2.72 and subsequently he deposited Rs. 2,000/- on 30.6.81 in the prescribed form on the receipt of a booklet from the O.P. which was sent to him after much delay and after several quarries made by the complainant with regard to the registeration of his application and that in the meantime flats were allotted to different persons and the claim of the complainan...

M/S. Swastik Gas Distributors Vs. Mahabir Prasad Agrawal

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

S.N. Sinha, President: 1. This appeal is directed against order dated 6.12.90 passed by the District Forum, Santhalparganas (Dumka), Camp Sahebganj, directing the appellant who was opposite party before the District Forum (here-in-after called the opposite party) to give L.P.G. Cylinder to the respondent, who was complainant before the District Forum and here- in-after called the complainant. The District Forum granted a token compensation of Rs. 500/- to the complainant for putting him under stress and strain in obtaining gas connection from him (the appellant) to which he was entitled. 2. The relevant facts of the case may be briefly stated. Admittedly the complainant applied for L.P.G. Cylinder and his application was registered by the opposite party - who is Distributor of Indane Cooking Gas at Sahebganj. The case of the complainant is that inspite of several reminders to the O.P. and assurance given by the O.P. he could not get the cooking gas through the opposite party got the ov...

M/S. Swastik Gas Distributors Vs. Gopal Mahawar.

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

B.N. Sinha, President: 1. This appeal is directed against order dated 6th December, 1990 passed by the District Forum, Santhal Parganas (Dumka) in consumer case No. 2 of 1990 directing the appellant who was opposite party before the District Forum and hereinafter called the opposite party to treat the respondent who was complainant before the District Forum and here-in after called the complainant as having been registered for supply of cooking gas with effect from 18.8.89 and to pay to the complainant a token compensation of Rs. 500/- for putting the complainant under stress and strain for ten months for getting his name registered for supply of L.P.G. cylinder. 2. The case of the complainant against the opposite party was that on 18.8.89 he approached the opposite party who is a distributor of L.P.G. cylinder, at Sahebganj for registering his application for supply of L.P.G. cylinder and an employee of the opposite party signed the ration card which was produced before him by the com...

M/S. Bihar Distributors Vs. National Insurance Co.

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

K.P. Sinha, President: 1. This is a complaint filed by M/s. Bihar Distributors, Sadar Bazar, Marwari Mohalla, Jamalpur, Munger against the National Insurance Company Ltd., Sr. Divisional Manager, Calcutta/Branch Manager, National Insurance Company, Bara Bazar, Munger and Sr. Regional Manager, National Insurance Company, Fraser Road, Patna. In this complaint petition the complainant has claimed from the respondents, calculated and passed by them an Insurance claim of Rs. 1.04,882.00. Another sum of Rs. 50,000/- on account of interest and loss sustained by the complainant on account of the above amount have not been paid to him has also been claimed. The complainant avers that he was entitled to receive the above sums, that is the claim and interest and loss as per the insurance of the complainant under Policy No. 151409-750032 87. The total value of this Policy was Rs. 4 lacs. The complainants case is that a burgalary was committed in the night of 8/ 9-11-87 for which information was d...

N. Sar Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1993)47ITD549(Pat.)

1. This appeal has been filed by the assessee against the order of the Id. DC (A) dated 6-12-1990. The assessee is a Director of BCCL and received coal field allowance during the year under appeal. He claimed that 50 per cent of this allowance should be considered as non-taxable in view of several decisions of the ITAT. The Assessing Officer while framing the order under Section 143(1) had allowed Rs. 1,200 only as non-taxable. The assessee had filed a petition under Section 154 requesting the Assessing Officer to rectify the order, but the said request was rejected by the Assessing Officer stating that the ITATs decision relied by the assessee are no more in force in view of Board's Circular No. 517, dated 16-6-1988. In that Circular Board has directed that only the excess over 100 per month or 50 per cent of the actual colliery allowance paid by the Coal India Limited whichever is more is to be treated as perquisite and the balance amount of the payment of the said allowance may be ...