Court : Allahabad
Reported in : (2006)202CTR(All)1; [2006]286ITR33(All)
..... .87. in response, learned counsel for the revenue has urged that the order of transfer has been passed not on the ground of sahara airlines being controlled and being operated from delhi but considering the entire scenario of the sahara group of companies, firms and individuals situated at various places and their diversified business ..... the director general of it (inv.) north, lucknow for intervention and directions for recall/reconsideration/modification of the order passed under section 127(2) of the it act by the cit (central), kanpur transferring the case of the assessee from central circle-i, lucknow to central circle-vi, new delhi but it appears that ..... reply of the petitioners, the impugned order of transfer was passed on 29th july, 2005. the order of transfer passed under section 127(2) of the act takes into consideration the various objections raised by the petitioners and holds that the sahara group consists of several companies, firms and individuals, which are presently assessed .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(118)ELT563(All)
..... to the findings of the allahabad high court in criminal revision no. 1756/80 ?(2) whether the tribunal erred in imposing the penalty under section 74 of the gold (control) act, 1968 in the absence of any gold being seized and on the basis of the accounts only ?'2. we have heard sri v.k. goel, learned counsel for the ..... in relation to any gold does or omits to do any act which act or omission would render such gold liable to confiscation under this act, or abets the doing or omission of such an act, or is in charge of the conveyance or animal which is liable to confiscation under this act, shall be liable to a penalty not exceeding five times the ..... support the finding of the tribunal that the applicant was carrying on business in gold in violation of the provisions of the gold (control) act, 1968 and, therefore, was liable for penalty under section 74 of the act. we decide the question accordingly.12. in the circumstances of the case, the parties will bear their own costs.13. an authenticated .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)199CTR(All)69; [2006]282ITR236(All)
..... was furnished and examine the evidence and the explanation. if the explanation showed that the receipt was not of an income nature, the department could not act unreasonably and reject that explanation to hold that it was income. if however. the evidence was unconvincing, then such rejection could be made the department ..... 68. this entire approach is prima facie erroneous in law and can not be sustained specially in view of the provision contained in benami transactions (prohibition) act, 1988 which is retrospective application and is universally applicable in india.7. that the assessing officer and the learned commissioner of income tax (appeals) has failed ..... have been established. assessing authority had not accepted the explanation and made the addition of the entire deposits towards unexplained income under section 68 of the act. income tax officer further observed as follows:'the explanation of the assessee is not satisfactory as he could not explain the ability & capacity of the .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(1)AWC992
..... article 29(2) and 30 cannot jettison each other. there is ample evidence to show that what intended in 1870 was to establish a university. in 1920 act there was only supervisory control which does not effect minority character. sri subramanium has taken us to different materials of vols. 1 to 4 filed in the writ petition before the learned ..... the autonomy of the institution. both establish and administer are separated in point of time as laid down in very rev. mother provincial case (supra). the regulatory control in 1920 act does not destroy the minority character of the institution as laid down in t.m.a. pal's case, : air2003sc355 . such ..... court and the court was bound to comply with such directions. these provisions clearly bring out that the final control in the matter was with the lord rector who was the governor- general of india.(iii) section 14 of 1920 act provided for visiting board of the university consisting of governor, the members of the executive council, the ministers, .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)AWC2864
..... of public nature.these tests as such had not been considered independently in any other decision of this court..para 173. the traditional tests of a body controlled financially and administratively by the government as laid down in pradeep kumar biswas (supra) would have application only when a body is created by the state itself ..... ' at all level of the courts/with affiliation/recognition extended by state bar council, regulating members of legal profession under advocates' act, 1961 and rules framed thereunder, initiation of various statutory welfare schemes under control of u.p. bar council and state of u.p., to arrange for 'library' for the use by its members to ..... 9. high court bar association is also affiliated and recognised by u.p. bar council, allahabad. it is, thus under supervision and control of 'bar council of u.p.' a 'statutory body' under advocates act. this is clear from 'certificate of affiliation' brought on record by u.p. bar council.10. very object of providing 'bar .....
Tag this Judgment!Court : Allahabad
Reported in : [1976]105ITR864(All)
..... in regard to a particular assessment. it would not follow from section 5(8) that except the appellate assistant commissioner, the other authorities would be subject to the control of the board in the matter of any assessment. the board with all the plenitude of its powers cannot direct any income-tax officer to tax 'a' ..... conditions which the income-tax officer can impose must be valid and legal besides being reasonable. he cannot impose conditions which are contrary to the provisions of the income-tax act.10. there is no dispute about conditions (b) and (c). the company has not violated these conditions. the conditions (a) and (d) are the two ..... officer was justified in law in recalling the permission granted to the company to change its previous year from 30th june to 31st december, section 3 of the act contains the definition of the 'previous year' which means the accounting year. according to this definition the previous year means the financial year immediately preceding the assessment .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)201CTR(All)447; [2006]280ITR77(All)
..... proceedings under article 226 of the constitution of india can scrutinize the reasons recorded by the assessing officer for initiating the proceedings under section 147/148 of the act. the sufficiency of the material cannot be gone into but relevancy certainly be gone into.' 16. in the present case, there was no material relating to ..... escaped income. he submitted that unless there is specific material for the year under consideration that any income has been escaped, proceeding under section 147 of the act cannot be taken.5. learned standing counsel submitted that during the course of the assessment proceeding for the assessment year 1996-97, it was found that the ..... petitioner and sri govind krishna, learned standing counsel appearing on behalf of the respondent.4. learned counsel for the petitioner submitted that under section 147 of the act, case can be reopened only when there is material of escaped income. he submitted that the reason recorded by the respondent for the reopening of the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2006All200
..... sugar factories etc., namely, the u.p. sugar and power alcohol industries labour welfare and development fund act, 1950.g. the export of sugar has been controlled by the central government.h. the essential commodities act, 1955 controls the production, supply and distribution of sugar as an essential commodity.'3. therefore, delicensing policy of sugar ..... development of sugar industry and for matters connected therewith.e. even the end product of the sugarcane is controlled under the u.p. sheera niyantran adhiniyam, 1962 which is an act providing in public for the control and storage, gradation and price of molasses produced by sugar factories in uttar pradesh regulation of supply and ..... 3(i) being definition clause says 'scheduled industry' means any of the industries specified in the first schedule. section 2 of the act gives declaration as to expediency of control by the union. it says 'it is hereby declared that it is expedient in the public interest that union should take under its .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(1)AWC296
..... umid singh and others v. jodhpur university, air 198} (noc) 204. an amendment in the ordinance no. 35 framed under section 34 (1) of jodhpur university act (act no. 17 of 1962) was made. making english language compulsory for intermediate examination certificate in order to obtain admission in iind year t.d.c. of jodhpur university. ..... .20. in sunil kr. sahastra budhey v. director iit, kanpur. air 1982 all 398, an ordinance framed under section 38(c) of the institutes of technology act (act no. 59 of 1961) laid down english as medium of instructions in the iit. the petitioner insisted to submit his thesis for ph. d in hindi. the ..... president, to authorise use of hindi or of the official language to be used in the high court of the state ; (iii) section 7 of the officiallanguage act, 1963,abrogates the provision ofarticle 348 (1) as regards judgment, decrees, and ordersand substitutes in its placethe requirement that thejudgment, decree and ordersshould be accompanied by anenglish .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]133CompCas455(All); 2005(3)ESC1618; [2007]74SCL68(All)
..... to ranchi was impermissible as it would amount to an illegality. however, the court considering the provisions of sections 448 and 449 of the companies act, 1956 held that winding up petitions should be filed where the official liquidator had the office and there cannot be different winding up proceedings within the ..... the observations made therein, the position in regard to the exercise of jurisdiction, entertainment and disposal of the matters falling within the ambit of the companies act as enforced w.e.f. 25th july, 1949 shall stand restored in supersession of the intervening orders covering the subject passed thereafter.3. let the consequential ..... court between the same parties, reported in air 1972 all 200. in that case, the question arose regarding grant of permits under the provisions of motor vehicles act, 1939 by the regional transport authority, bareilly. against the resolution of the rta, appeals were preferred before the state transport appellate tribunal, lucknow, and against .....
Tag this Judgment!