Court : Punjab and Haryana
Reported in : [1999]235ITR676(P& H)
Ashok Bhan, J.1. We take up I. T. C. No. 40 of 1994 and C. W. P. No. 6685 of 1997 together for disposal as the facts of both these cases are interconnected.2. The assessee filed its return of income for the assessment year 1982-83 declaring net loss of Rs. 7,28,830. The Income-tax Officer reduced the amount of subsidy from the cost of building and machinery for the purposes of depreciation. The assessee filed an appeal before the Commissioner of Income-tax (Appeals), which was accepted. Against the order of the Commissioner of Income-tax (Appeals), the Revenue filed an appeal before the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar. The Tribunal set aside the order of the Commissioner of Income-tax (Appeals) and restored the order of the Assessing Officer. The assessee filed a petition under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), claiming the following questions of law, said to be arising from the order of the Tribunal passed under ...
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1998)148CTR(P& H)336
Ashok Bhan, J.The Commissioner, Jalandhar, has filed this petition under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as `the Act') for issuing a mandamus directing the Tribunal, Amritsar Bench, to refer the following question of law to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the learned Tribunal is right in law in confirming the order of the Deputy Commissioner (Appeals) who treated the rental income of the assessee as business income and consequently deleted the disallowance made at Rs. 71,245 on account of salary paid to partners under section 40(b) of the Income Tax Act, 1961 ?'2. The assessee is a registered firm deriving income from manufacturing and repair of gears used in Rubber Factories & Floor Mills. During the course of assessment proceedings, it was found that the assessee had shifted its factory building from Adda Bastian to Basti Bawa Khel, Jalandhar. The building situated at Adda Bastian was given o...
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1998)148CTR(P& H)438
Ashok Bhan, J.The Tribunal, Delhi Bench B, has referred the following question of law to this court for opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Commissioner (Appeals) allowing deduction under section 80J of the Income Tax Act, 1961 for whole of the year even though the capital employed in the industrial undertaking remained only for nine months during the year relevant to the assessment year 1978- 79.'2. Facts, relevant to the aforesaid question, are :The assessee-company is carrying on business of manufacturing and sale of powered moped (Atlasolex). The previous year of the assessment year 1978-79 of the assessee-company ended on 30-6- 1977. The return of income declaring loss of Rs. 11,63,052 was filed by the assessee on 27-7-1978. Accounting period for the year under consideration is the period from 27-9-1976 to 30-6-1977. The assessee claimed relief under section 80J of the Income Tax Act, 196...
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1998]230ITR279(P& H)
N.K. Agrawal, J. 1. The following two questions of law have been referred to this court for opinion under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing weighted deduction under Section 35B to the assessee on a part of the following expenses, viz., establishment expenses, printing and stationery expenses, expenses on vehicle repairs, meeting fees, export promotion expenses, travelling expenses, foreign telex and telephone expenses and foreign postage ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure of Rs. 5,000 incurred by the assessee on advertisement in the souvenir brought by the Indian National Congress was allowable as business expenditure ?'2. The assessee, a private limited company, was engaged in the manufacture and sale of sports goods. A return of income for the assessment year 1976-7...
Tag this Judgment!Court : Punjab and Haryana
Reported in : I(1998)DMC440
Harphul Singh Brar, J.1. This revision petition has been preferred against the order of Additional Sessions Judge, Sonepat dated 17.7.1987 vide which he had set aside the order of the Judicial Magistrate 1st Class dated 1.4.1987 dismissing the application of Smt. Kako Devi for grant of maintenance allowance under Section 125 Cr. P.C., and granted maintenance of Rs. 300/- per month to the respondent-wife against the petitioner-husband Amar Chand Dudeja, from the date of that application i.e. 5.11.1985.2. Brief facts stated in the maintenance application filed by Kako Devi-respondent, are that she was married with Amar Chand-petitioner at Gannaur in' the year 1954 and they had three sons and two daughters from their wedlock and all their childern are married. The petitioner-husband was not keeping the respondent-wife with dignity and was giving her beating and causing mental and physical torture and had expelled her from his house so many times for different period. Since 28.9.1985, she ...
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)143CTR(P& H)178
N. K. AGRAWAL, J. :The following two questions of law have been referred to this Court for opinion under s. 256(1) of the IT Act, 1961 (for short the Act) :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing weighted deduction under s. 35B to the assessee on a part of the following expenses, viz. establishment expenses, printing & stationary expenses, expenses on vehicles repairs, meeting fees, export promotion expenses, travelling expenses, foreign telex & telephone expenses and foreign postage.2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure of Rs. 5000 incurred by the assessee on advertisement in the Souvenir brought by the Indian National Congress was allowable as business expenditure'.2. The assessee, a private limited company, was engaged in the manufacture and sale of sports goods. Return of income for the asst. yr. 1976-77 (accounting year ending on 31st Ma...
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2002]256ITR774(P& H)
Ashok Bhan, J. 1. The Commissioner of Income-tax, Jalandhar, has filed this petition under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as the Act), for issuing a mandamus directing the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as the Tribunal), to refer the following question of law to this court for its opinion : 'Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal is right in law in confirming the order of the Deputy Commissioner of Income-tax (Appeals) who treated the rental income of the assessee as business income and consequently deleted the disallowance made at Rs. 71,245 on account of salary paid to partners under Section 40(b) of the Income-tax Act, 1961 ?' 2. The assessee is a registered firm, deriving income from manufacturing and repair of gears used in rubber factories and flour mills. During the course of assessment proceedings, it was found that the assessee h...
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1999]235ITR722(P& H)
Ashok Bhan, J.1. The Income-tax Appellate Tribunal, Delhi Bench 'B', Delhi (hereinafter referred to as 'the Tribunal'), has referred the following question of law to this court for opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Commissioner of Income-tax (Appeals) allowing deduction under Section 80J for whole of the year even though the capital employed in the industrial undertaking remained only for nine months during the year relevant to the assessment year 1978-79 ?'2. The facts, relevant to the aforesaid question, are :3. The assessee-company is carrying on the business of manufacturing and sale of powered moped (Atlasolex). The previous year for the assessment year 1978-79 of the assessee-company ended on June 30, 1977. The return of income declaring loss of Rs. 11,63,052 was filed by the assessee on July 27, 1978. The accounting period for the year under consideration is the period from September ...
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)117PLR458
Jawahar Lal Gupta, J. 1. This bunch of cases is a combination of nine writ petitions and 8 Regular Second Appeals 14 of these cases have been filed by the employees who are working as conductors. Civil Writ petition No. 5132 of 1986 has been filed by the Pepsu Road Transport Corporation to challenge the award given by the Labour Court in favour of the respondent-workman. Regular Second Appeal Nos. 1463 of 1975 and 2447 of 1989 have been filed by the State of Punjab to challenge the judgment and decree of the civil court. The issue is - Is the order of punishment passed against a Bus Conductor for his failure to issue tickets after having collected the fare after a regular enquiry vitiated merely because the statements of passengers had not been recorded by the Inspector or the cash with the conductor was not counted? In spite of the fact that this issue had been conclusively answered initially by a Full Bench of this Court in The State of Haryana and Ors. v. Shri Ram Chander, (1976)78 ...
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1997)117PLR247
R.S. Mongia, J.1. This is a Letters Patent appeal by the State of Haryana against the judgment of the learned Single Judge dated April 19, 1996, by which the writ petition filed by the respondents herein was allowed and a direction was issued to the State Government to pay to the writ petitioners the pay scales and other allowances as were being given and admissible to regular workmen on the same posts as the writ petitioners were working. However, the arrears were limited to a period of three years and two months from the date of the filing of the writ petition. 2. The brief facts leading to the filing of the present appeal may be noticed. The private respondents herein (writ petitioners), thirty-eight in number, had been appointed on daily wage basis in the Haryana Roadways either as helpers, Sweepers, Peons or Chowkidars between the period January, 1979, to August, 1988. They were given appointments for a particular fixed period but their services were being extended from time to ti...
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