Patna Court April 1997 Judgments

Sunil GraIn Agency Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

1. This is an appeal by the assessee directed against the order of the CIT (Appeals) for the assessment year 1982-83. The only ground of appeal is that the CIT (Appeals) erred in confirming the disallowance of cash payments amounting to Rs. 72,996 under section 40A(3) made to M/s Ashok Tyre agency and M/s Mahabir Grain Stores. The ITO disallowed these payments as the assessee failed to prove that the payment be crossed cheque or crossed Bank drafts were not practicable or would have caused genuine difficulty to the payees.2. We notice that the CIT (Appeals) has confirmed the disallowance of these cash payments on the ground that these payments could have easily been made by crosed bank draft or cheque since Mahabir Grain Agency and Ashok Tyre Agency were local parties and where apparently both the purchaser and seller had the bank account. He has also observed that these payments are not covered by the exceptions in Rule 6DD(j).3. The AR appearing on behalf of the assessee has filed c...

Ashok Kumar Singh and Etc. Vs. Bihar Industrial and Technical Consulta ...

Court: Patna

A. K. Ganguly, J. 1. This Letters PatentAppeal and the writ petition were heard together as they involve identical questions which will appear from the discussions below :- 2. Letters Patent Appeal No. 16l4 of 1995 is directed against a judgment dated 3-11-1995 passed in C.W.J.C. No. 6993 of 1995 by a learned single Judge of this Court whereby His Lordship was pleased to hold that the Bihar Industrial and Technical Consultancy Organisation Limited (hereinafter referred to as BITCO) is not a State within the meaning of Article 12 of the Constitution. Consequently His Lordship held that the wril petition filed by the appellant impugning the action of the management of the BITCO which has resulted in his dismissal from service is not maintainable. 3. In C.M.J.C.No. 3468 of 1995 the petitioner challenged the order of his dismissal from the services of BITCO and in that case also a preliminary objection was raised about the maintainability of the writ petition. The learned single Judge b...

A.K. Mishra Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1998)64ITD37(Pat.)

1. This is an appeal filed by the assessee and the sole grievance relates to an order of the CIT (Appeals) confirming an addition of Rs. 78,000 to the assessee's income.2. The assessee is an individual and had income from salary as well as house property. In the course of assessment proceedings, it was found that the assessee had made an investment of Rs. 3,15,000 in the purchase and construction of a house property in the financial year relevant to the assessment year 1989-90. The source of investment was stated to be, inter alia, loan from the assessee's wife, Smt. Swapna Mishra. She filed an affidavit confirming the advance of loan and stated that it was given by cheque. According to the assessment order, the source of income was stated to be salary Rs. 1,500 per month from teaching in Nursery School since 1985 and accumulation of Rs. 20,000 out of past home savings and tuition fees. The school was closed in the year 1988 and by that time she had accumulated Rs. 80,000. A copy of t...

Bhola Rai and anr. Vs. State of Bihar and anr.

Court: Patna

M.Y. Eqbal, J.1. In this application filed under Section 482 of the Code of Criminal Procedure (hereinafter to be referred to as `the Code') the petitioner has prayed for quashing the entire proceeding and the order dated 10th September, 1996, passed by the learned Chief Judicial Magistrate, Samastipur, in Warishnagar P.S. Case No. 71 of 1996 under Sections 302, 307/34 of the Indian Penal Code and 27 of the Arms Act. By the said order, the learned Chief Judicial Magistrate took cognizance of the offence under the aforesaid sections against these petitioners, besides other accused persons.2. The prosecution story, as alleged by the informant, is that the informant along with his brother came to purchase some clothes in Kishanpur Bazar. On reaching Bazar, the informant found that Debu Rai, Bhola Rai. RajeshwarThakur, Harishchandra Rai, Indrashan Rai, Shande Rai and 3-4 others having pistol in their hands were standing. As soon as they saw the informant and his brother, they fired the pi...

Hardeo Prasad Vs. Depot Manager, Biscomaun Hilsa and ors.

Court: Patna

M.Y. Eqbal, J. 1. This civil revision application is directed against the order dated 12-9-1995 passed by the Subordinate Judge, 1st Court, Hilsa (hereinafter to be referred to as the Court below) in Execution Case No. 2 of 1992, whereby the objection petition filed by the judgment debtors-opposite parties has been allowed and the execution case filed by the petitioner-decree-holder has been dismissed. 2. The relevant facts for the purpose of disposal of this civil revision application are as follows: The opposite parties were occupying the premises belonging to the petitioner as tenants and the same was used as godown. The petitioner filed a petition for fixation of fair rent before the Controller being B.B.C. Case No. 5 of 1983-84 and the Controller after hearing the parties determined the fair rent of the tenanted premises at Rs. 1800/- per month in terms of the order dated 28-9-1987. As the opposite parties did not pay the rent so directed by the Controller, the petitioner filed ...

National Insurance Co. Vs. Moti Lal Modi and anr.

Court: Patna

Prasun Kumar Deb, J.1. This appeal has been preferred under Section 30 or the Workmen's Compensation Act, 1923 (the Act) against the order dated September 26, 1989 passed by the Presiding Officer Labour Court, Bokaro Steel City in W.C. Case No. 14 of 1986.2. At the very outset, it must be stated that in the cause title of the memorandum of appeal, the appeal has been valued at Rs. 39,357.60 only which has been granted by the impugned order towards compensation, but at the time of pressing the appeal in the hearing stage, Mr. P.C. Roy, appearing for and on behalf of the appellant has not contested the compensation amount rather he is contesting regarding interest and the amount of penalty imposed only. Mr. Jai Prakash, appearing for and on behalf of respondent No. 2 had raised objection at the very out-set that the appellant has got no authority to challenge the interest and penalty portion when no appeal has been preferred against the same. There is some force in the submission of Mr....

Bihar Hindu Religious Trust Board, Patna Vs. Kedar Nath Sharma and ors ...

Court: Patna

Prasun Kumar Deb, J.1. This appeal has been preferred under Section 95 (the Act) against the order dated 30.3.1989 passed by the then Judicial Commissioner, Ranchi, in Miscellaneous Case No. 81 of 1984, whereby the petition filed by the appellant for recalling the order dated 5.10.1982 in M.J.C No. 125 of 1981 has been dismissed.2.The facts are simple.Vishwakanta Debutter Charitable Trust is situated at 84, Hazaribagh Road, Ranchi. This Trust had got 0.95 decimals of land. It was having income of Rs. 6,000/- per year as rent from the different tenants of hutments standing on the land of the trust but expenditure for maintaining the trust property was higher then the income and, therefore, it was decided by the trustees to sell 0.72 decimals of land of the said trust which would fetch the income of Rs. 2,65,000/- and from that amount, Rs. 25,000/- may be spent for construction of the building adjacent to the temple for using the same as residence of sevaits and the remaining amount wou...

Smt. Bimla Singh and anr. Vs. Chief Commissioner of Income-tax and ors ...

Court: Patna

1. By means of this petition under Article 226 of the Constitution, the petitioners had questioned the validity of various steps taken by the respondent-income-tax authorities in exercise of powers conferred on them under Sub-sections (1) and (3) of Section 132 of the Income-tax Act, 1961 (hereinafter to be referred as 'the Act'). A direction has also been sought restraining such authorities from taking steps regarding attachment, removal or disposal of the bank amounts, fixed deposits, bank lockers and other immovable properties as also to take steps to return the entire amounts collected by them from the respondent-bank on the basis of premature encashment of various fixed deposits.2. Having heard Mr. K.N. Jain, senior counsel appearing for the petitioners, and Mr. L.N. Rastogi, senior counsel for the income-tax authorities, as well as Mr. Shailendra Kr. Sinha, senior counsel appearing for the State Bank of India, this application is being disposed of at the stage of admission itsel...

Smt. Bimla Singh and anr. Vs. Chief Commissioner of Income Tax and ors ...

Court: Patna

BY THE COURT :By means of this petition under Art. 226 of the Constitution, the petitioners had questioned the validity of various steps taken by the respondent IT authorities in exercise of powers conferred on them under sub-ss. (1) and (3) of s. 132 of the IT Act, 1961 (hereinafter to be referred as "the Act"). A direction has also been sought restraining such authorities from taking steps regarding attachment, removal or disposal of the bank amounts, fixed deposits, bank lockers and other immovable properties as also to take steps to return the entire amounts collected by them from the respondent-bank on the basis of premature encashment of various fixed deposits.2. Having heard Mr. K. N. Jain, senior counsel appearing for the petitioners, and Mr. L. N. Rastogi, senior counsel for the IT authorities, as well as Mr. Shailendra Kr. Sinha, senior counsel appearing for the State Bank of India, this application is being disposed of at the stage of admission itself.3. As would ...

Smt. Bimla Singh and Another Vs. Chief Commissioner of Income-tax and ...

Court: Patna

By means of this petition under article 226 of the Constitution, the petitioners had questioned the validity of various steps taken by the respondent-income-tax authorities in exercise of powers conferred on them under sub-sections (1) and (3) of section 132 of the Income-tax Act, 1961 (hereinafter to be referred as "the Act"). A direction has also been sought restraining such authorities from taking steps regarding attachment, removal or disposal of the bank amounts, fixed deposits, bank lockers and other immovable properties as also to take steps to return the entire amounts collected by them from the respondent-bank on the basis of premature encashment of various fixed deposits.Having heard Mr. K. N. Jain, senior counsel appearing for the petitioners, and Mr. L. N. Rastogi, senior counsel for the income-tax authorities, as well as Mr. Shailendra Kr. Sinha, senior counsel appearing for the State Bank of India, this application is being disposed of at the stage of admission...