Court : Allahabad
Reported in : (1998)147CTR(All)418; [1997]226ITR475(All); [1997]92TAXMAN514(All)
..... was made by this court, the assessment was completed overruling the petitioner's objection that there was no cause for initiatingaction under section 147/148 of the act. the petitioner preferred appeals and ultimately the income-tax appellate tribunal by order dated april 12, 1989, quashed the reassessment holding that the assessee having filed ..... are made applicable and the liability to pay crystallises in the context of such rates when the total income is computed in accordance with the provisions of the act. on filing of the return under section 139, wherein such total income is indicated, section 140a, providing for self-assessment, comes into operation and it becomes ..... 143 does not take place.' 10. learned counsel for the petitioner, however, contended that the phrase 'the amount with which he is properly chargeable under this act for that year' used in section 237 has been interpreted by the hon'ble supreme court in the case of chittoor electric supply corporation [1995] 212 itr404, .....
Tag this Judgment!Court : Allahabad
Reported in : [1965]56ITR393(All)
..... years disappeared. but the position of current profits became obscure. clause (c) was further amended by the finance act of 1956, which took effect on 1st april, 1956. after this amendment clause (c) was as follows :' any distribution made to the shareholders of a company on its ..... .'11. thus the phrase 'six previous years preceding the date of liquidation' was interpreted not to include the year in which the winding up commenced.12. by the finance act, 1955, the proviso to clause (c) was deleted. the result was that, with effect from and subsequent to the assessment year 1955-56, the limitation time of six ..... . 30 np. the question is whether distribution of this profit is dividend so as to attract liability of deduction of tax at source. chapter 176 of the income-tax act, 1961, deals with 'deduction at source'. section 194 relates to dividends. this section imposes upon a company a liability to deduct income-tax and super-tax at the .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)
..... or property which has not been, or would not be disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being ..... learned15bd c.i.t. (appeals)allahabad____________________________________________________________________________________35. in this case, we have gone through the entire records including the warrant of authorization under section 132 of the act which is contained in form no. 45 as provided for under rule 112 (1) of the income-tax rules, 1962. a bare perusal of the ..... discretionary, the court has to balance the competing interest, keeping in mind that interest of justice and public interest can coalesce in certain circumstances. the court must so act as to prevent prepatoration of a legal fraud and to promote good faith and equity. (vide champalal binani v. income tax commissioner, west bengal, : [1970 .....
Tag this Judgment!Court : Allahabad
Reported in : 1991CriLJ2499
..... not in accordance with law as the sabha would not be termed as 'industrial undertaking' or 'industrial organisation' within the meaning of u.p. industrial disputes act. it is notable that the accused had been taking the plea of linking up the accommodation with the employment though the complainant emphasised that the permission to ..... can be no doubt that criminal trespass is a continuing offence. in any case, after the state amendment which practically re-enacts section 441 of the central act, the offence of trespass has to be treated as a continuing offence. moreover, admittedly the earlier complaints were dismissed because the complainant was absent. the magistrate had ..... this court in a writ petition and the finding operating today is that since the sabha was not an industrial undertaking within the meaning of industrial disputes act, the labour court had no power to adjudicate on the issues raised through the respondents.7. again, the admitted facts are that each and every respondent .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(4)AWC4216
..... surveys conducted before zamindari abolition or consolidation proceedings after zamindari abolition.19. in the following authorities, it has been held that under u.p. tenancy act, 1939, tenancy rights could be acquired through estoppel and in case someone's name was recorded in the revenue record as co-tenant then without any ..... respect of agricultural lands have got great value. a meticulous procedure has been prescribed for recording, correcting and maintaining the same under u.p. land revenue act, 1901 and land record manual. of course it is true that revenue entries do not confer title, however, short of that, revenue entries are most ..... years. there are several doctrines of law on the basis of which such exercise is prohibited like limitation, acquiescence, estoppel, presumption of correctness of official acts including revenue entries becoming stronger and stronger by passage of time, waiver, implied surrender and implied ouster etc. however independently of all these principles, such .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)
..... a right to have the property used in a particular manner without any taking of possession (per latham c.j., in australasian united steam navigation co. v. shipping control board [1946] v. l.r. 82).(4) 'requisitioning' is not a term of art and has different meanings. its usual meaning is nothing more than hiring ..... or property which has not been, or would not have been, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force ..... 7, 2005, had informed the petitioner that since the original papers/documents/accounts have not been made available by the central excise authorities, notice under section 158bc of the act cannot be issued. thereafter, the petitioner, vide letter dated march 9, 2005, requested the additional commissioner of income-tax, farrukhabad, to contact the deputy director of income .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)202CTR(All)343
..... that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed in accordance with the provisions of this act (before making any deduction under this chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessee ..... effective from 1stapril, 1981 and not retrospectively.7. having heard the learned counsel for the parties we find that even though section 80p(2)(d) of the act provided deduction of the whole of such income received by way of interest or dividend by the cooperative society from its investment with any other cooperative society, it ..... assessment year 1979-80 the income tax officer found that payment of interest exceeded the receipts and, therefore, no separate deduction under section 80p(2)(d) of the act can be given. in the appeal preferred by the respondents the deduction has been allowed on the gross amount. the revenue's appeal before the tribunal has failed. .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]148STC111(All)
..... by notification no. 7038 dated january 31, 1985 issued under section 4 of the u.p. trade tax act, 1948 the animal drawn carts, their parts and accessories, attachment, etc., have been exempted from payment of tax, vide annexure 10 to the writ petition.5. in the original assessment ..... petitioner and learned standing counsel for the respondents.3. the petitioner is a company registered under the indian companies act, 1956 carrying on the business of manufacture and sale of c.i. castings, m.s. castings, parts and accessories of animal driven vehicles, vide paragraph 2 of the writ petition.4. as alleged in paragraph 10 of the writ petition ..... the assessment year 1998-1999 both under u.p. as well as under central sales tax act.29. the report of the i.i.t., kanpur, does not show that the hubs manufactured by the petitioner cannot be used in wheels by animal driven vehicle nor has it been said therein that it can be used only in a tractor .....
Tag this Judgment!Court : Allahabad
Reported in : 2001(1)AWC190; (2001)1UPLBEC440
..... by universities in india' but such provision, in our opinion, is too general to override the specific provision in the u. p. state universities act, 1973, that classification and recruitment (including minimum qualifications and of experience) of principal and other teachers of affiliated/associated colleges shall be such as ..... of principals and other teachers of affiliated/ associated colleges.advocates act, 1961, on the other hand, is a general enactment relating to legal practitioners and provides for the constitution of bar councils and an all ..... . in our considered view, the submissions made for the respondent-dr. m. p. singh are loaded with substance. the u. p. state universities act, 1973, vide section 49 (d) read with section 50, visualizes that statutes shall provide for the classification and recruitment (including minimum qualifications and experience) .....
Tag this Judgment!Court : Allahabad
Reported in : [1999]238ITR240(All)
..... , for amar chand agrawal and others. dated : april 4, 1983 (amar chand agrawal)'15. the appeal was filed under rule 86 of the second schedule to the act. in short the sale was set aside by the appellate order, impugned in this writ petition. the appellate order is dated september 1, 1983. the appellate authority was ..... for that matter any other person or persons) have no locus standi or legal competence to invoke jurisdiction of this authority under the provisions of the income-tax act including schedule ii to prefer any sort of objections against the said private sale ;(d) that only vendors or vendees whosoever is aggrieved can question the sale against ..... public auction to a private negotiation by specific authorisation by the income-tax department needs to be noticed. the procedure is provided under the second schedule to the act. it is contained in rule 66 of this schedule and reproduced :'66. postponement of sale to enable defaulter to raise amount due under certificate.--(1) where an .....
Tag this Judgment!