Court : Allahabad
Reported in : 2007(4)AWC3209
..... appellate authority over the decision and order of the administrative authorities. the court cannot substitute its judgment for the judgment of the administrative authorities even if certain amount of discretion is available to them. however, when the action of the administrative authorities is unfair or unreasonable, then the court can intervene in ..... administrative authorities. in the matter of administrative action, it is well-known, more than one choice is available to the administrative authorities; they have a certain amount of discretion available to them. they have 'a right to choose between more than one possible course of action upon which there is room for ..... the court must not usurp the discretion of the public authority which parliament appointed to take the decision. within the bounds of legal reasonableness is the area in which the deciding authority has genuinely free discretion. if it passes those bounds, it acts ultra vires. the court must therefore, resist the temptation .....
Tag this Judgment!Court : Allahabad
Reported in : (2000)66TTJ(All)508
..... and rs. 10,000. it is also incomprehensible now the assessee could distribute such huge sums is one day, as the small time middlemen must be receiving small amounts at certain rate. absence of any evidence in form of any record of rough account to keep tract of these payments also makes the version of the assessee unbelievable.thus, in view ..... down in s. 158bb and the provisions of s. 142, sub-ss. (2) and (3) of s. 143 and s. 144 shall, so far as may be, apply. '(v) '158bf. certain interests and penalties not to be levied or imposed.-no interest under the provisions of s. 234a, 234b or 234c or penalty under the provisions of cl. (c) of sub .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)87TTJ(All)596
..... all the assessment orders in all the above appeals. 14. though there is no need to decide the other points on merits but we find it c appropriate to discuss certain merits of different assessees in these cases to see whether the special procedure for assessment of search cases under chapter xiv-b is applicable to the case of different assessees ..... point of law in the matter of m/s vishwanath prasad ashok kumar sarraf, varanasi in ita no. 1574/all/1997 vide order dated 29-8-2002, on similar facts. certain important points were noticed by the tribunal, which we may mention briefly. chapter xtv-b inserted by finance act, 1995, with effect from 1-7-1995, provides special procedure for .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2007All77; [2007]137CompCas292(All)
..... allahabad proceeded with the matter and after framing eight issues, decided the matter by order dated 13.6.2003. besides other things, drt, allahabad found that the bank has included certain amounts, which were not advanced to the petitioners at all and, therefore, were not recoverable, its accounting was not reliable and correct and the rate of interest was also wrongly ..... , allahabad, a notification dated 31.1.2002 was issued under section 3 of the act establishing and constituting a debts recovery tribunal at lucknow and as a consequence thereof, the area of jurisdiction of drt, allahabad and drt, lucknow was also notified. since, there is no provisions under the act for suo motu transfer of cases pending before one drt to .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2009All41; 2009(1)AWC740
..... the notice of demand?iv) whether the terms or existing rights under the contract entered into by two private parties could be amended by the provisions of law providing certain powers in one sided manner in favour of one of the parties to the contract?v) whether provision for sale of the properties without intervention of the court under ..... to resort to such proceedings which are not permissible under the provisions of the act. but communication of reasons not to accept the objections of the borrower, would certainly be for the purpose of his knowledge which would be a step forward towards his right to know as to why his objections have not been accepted by the ..... remedy is not absolute bar, as the order which has been passed is unsustainable on the face of it, as application under section 17(1) of the act was certainly within the prescribed period of 45 days, and the same has been wrongly rejected.14. consequently, writ petition succeeds and is allowed. the impugned order dated 16.07.2008 .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)221CTR(All)359
..... which the immovable property became vested in the central government under sub-section (1) or sub-section (6) of section 269ue of the act. it provides for certain deductions to be made while tendering the payment.15. section 269uh provides for revesting of the property on failure of the central government to deposit apparent consideration within ..... 37-1 for permission/no objection. the agreement for sale was executed on 11th july, 1990 and the application in form no. 37-1 was filed soon thereafter. certain information was sought for by the appropriate authority, which was given. however, the appropriate authority, vide order dt. 26th sept., 1990 directed for pre-emptive purchase of ..... , lucknow, respondent no. 1, whereby the property of the petitioner situate at tonk house, prayag narain road, lucknow, having land of an area of 27,520 sq. ft. and the built-up area of 5,220 sq. ft. had been purchased by the central government under the provision of chapter xx-c of the it act, 1961 (hereinafter .....
Tag this Judgment!Court : Allahabad
Reported in : 2007CriLJ4677
..... defeating or plainly contrary to the common sense of the situation' and this rule may be jettisoned in very exceptional circumstances where compulsive necessity so demands. there are certain exceptional circumstances and situations where under the application of the rule of audi alteram partem is not attracted.10. it has further been held by the apex court ..... the provisions relating to investigation....92. more so, the accused has no right to have any asy as regards the manner and method of investigation save under certain exceptions under the entire scheme of the code, the accused has no participation as a matter of right during the course of the investigation of a case instituted ..... if an accused can not stop registration of a complaint under section 190(1)(a) cr.p.c. howsoever fanciful malafide or absurd the allegations may be he certainly does not possess the power to stall registration of fir of cognizable offence against him.17. let me now advert to the reasoning of the session's judge .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)59TTJ(All)68
..... )(v) of the act and not s. 40a(5) of the act. sec. 40(a)(v) of the act lays down that notwithstanding anything contrary in ss. 30 to 39, certain amounts shall not be deducted in computing the income chargeable under the head 'profits and gains of business computation'. the dispute before us is not the same. in the circumstances .....
Tag this Judgment!Court : Allahabad
Reported in : [2002]125TAXMAN767(All)
..... with any cooperative society, etc. the old income tax act, 1952, however, was repeated by income tax act, 1961, section 81 of which provided income of cooperative society exempt on certain circumstances mentioned therein. by act 2 of 1907 section 80p was inserted for the first time providing that a cooperative society shall be entitled for deduction in respect of sums .....
Tag this Judgment!Court : Allahabad
Reported in : [2008(116)FLR230]; (2008)IILLJ65All
..... amount due have already been determined and proceedings are being stepped for recovery by arrest and imprisonment. section 45-a of the act provides for determination of contribution in certain cases, section 45-b provides that any contribution payable under this act may be recovered as arrears of land revenue. section 45-c entitles the authorised officer to issue ..... a certificate specifying the amount of arrears. section 45-h provides for applicability of certain provisions of the income tax act. section 45-c, 45-d and 45-h are being quoted herein below:45c. issue of certificate to the recovery officer.- the ..... reading of sections 45a and 45b in chapter iv and 75 and 77 in chapter vi of the act, as indicated above, there cannot be any doubt that the area and the scope and ambit of sections 45a and 75 are quite different.24. section 77 of the act relates to commencement of proceedings before the e.s.i. .....
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