Court : Allahabad
Reported in : (2004)190CTR(All)337; [2005]274ITR269(All)
..... case of guduthur bros. (supra), the tribunal did not accept that just because the it authorities had applied the provisions of law, as they stood prior to the amendment made w.e.f. 1st april, 1976, the entire penalty proceedings could be quashed. it was of the view that since the assessee had not offered any explanation ..... shri a.n. mahajan, learned counsel appearing for the revenue. shri gulati submitted that the tribunal did not apply expln. 1 to section 271(1)(c) of the act as it stood on 1st april, 1976, while upholding the initiation of penalty proceedings. according to him, the tribunal has committed error in upholding the initiation of proceedings ..... court in the case of guduthur bros. v. ito : [1960]40itr298(sc) , the learned representative for the department submitted that just because certain wrong provisions of the act were applied by the it authorities, the penalty proceedings could not become bad in law so as to deserve to be cancelled. he, therefore, urged that in the instant .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)172CTR(All)151; [2002]255ITR111(All); [2001]119TAXMAN105(All)
..... petition, although the amount of sales tax outstanding was not payable by the close of the previous year as per the provisions of the sales tax act, the petitioner was advised that in view of the amendment proposed by the finance bill, 1989, inserting explanation 2 to section 43b, the amount of sales tax outstanding was disallowable under section 43b. the mistaken ..... of the writ petition that although the amount of sales tax outstanding was not payable by the close of the previous year under the sales tax act, the petitioner was advised that keeping in view the amendment proposed by the finance bill, 1989, to insert explanation 2 to section 43b, the amount of sales tax outstanding was not allowable under section 43b .....
Tag this Judgment!Court : Allahabad
Reported in : [2005(105)FLR908]
..... claim of the workmen and justified their action of retrenchment before the labour court on the ground tat new companies had come in the market giving stiff competition to them as a result of which sale of their products had sunk to the bottom. the case of the employers further was that the petitioners ..... paid. it was denied by the employer that any over-time dues were payable to the workmen under the amended provisions of industrial disputes act/u.p. industrial disputes act and provisions of section 25n of the industrial disputed act are not applicable and that the said provision imposed an unreasonable restriction and is violative of article 19(i ..... were employees of modi spining.& weaving mills co. ltd. which is registered under the u.p. shops and commercial establishment act. learned counsel for the respondents further contend that these drivers were employed in the head office situate in district meerut which is head office of several companies .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(1)AWC620; (2004)2UPLBEC1520
..... in the said government order was that the board would make general reservation in the vacancies to be filled by direct recruitment and by promotion through competitive examination limited to departmental candidates belonging to scheduled castes but it contained a further direction that the board would 'in the matter of such reservation ..... provision only gives extended life to the government order referred to therein. the government order by itself could not have the effect of altering or amending the statutory rules in question framed in exercise of the jurisdiction envisaged under article 309 of the constitution of india, specially when the government was ..... acceptance, selection or approval for appointment. certainly, this is not actual appointment or posting in service. in contradistinction, the word 'appointment' means an actual act of posting a person to a particular office. it further held that the recruitment is just an initial process. that may lead to eventual appointment in the .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)196CTR(All)35; [2005]279ITR503(All)
..... agriculture.(ii) to formulate and recommend to members common administrative policies and to settle questions of common interest and to protect the members of the association against competition.(iii) to formulate and regulate terms and conditions of employment of the employees of its members and to start to organise, establish and maintain labour relations and ..... the basis of the scale upon which such members are contributing to the association at the time of its dissolution. rule 37 prescribes the procedure for the amendment of the rules.6. the organisation's plea is that its income could not be assessed on the ground of mutuality. the cit(a) did not ..... of mutuality ?2. whether the tribunal was justified in ignoring that the income of the assessee-aop was assessable business income under section 28(iii) of the it act, 1961, in view of the fact that the assessee-aop was carrying on an organised activity of arranging meetings and conferences for discussing matters of productions, accounts, .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]147TAXMAN423(All)
..... is claimed under this section, a certificate as to his total blindness from a registered medical practitioner, being an oculist.'it was amended subsequently by the taxation laws (amendment) act, 1970. by this amendment the requirement that to claim deduction under section 80u remained the same. the original section 80u was sub-divided in sub-sections (1 ..... ) and (2). in the original section the benefit was available only to the total blind person, but by the amendment in the year 1972 ..... that the assessee cannot be regarded as being totally blind and the applicant was held not be entitled to get deduction under section 80u of the act. the assessee remained unsuccessful before the first appellate authority as well as before the tribunal.3. heard sri suyash agarwal learned counsel for the assessee and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1941All221
..... was not the material before him upon which he could conclude that any fraud was established. he said:there is some reason to suspect that the amendment of the valuation was a collusive act between the parties for their benefit and to the detriment of the state. this mere suspicion does not however amount to a definite opinion or ..... a compromise decree, in fact. that is the first we have heard of the compromise and it followed within twenty four hours of the judge's order allowing the amendment to be made. i need not point out in any detail what the terms of the compromise were. the plaintiff obtained something substantial under the compromise, although it ..... finding by me. i would not therefore act upon it. it is equally-possible that the plaintiff had exaggerated her claim, which is by no means a rare circumstance, and the amendment application was a bona fide one. the amended valuation shall therefore be the basis of the computation of the court-fee.5 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1973All155
..... not concerned with the second part of section 106 of the transfer of property act and, therefore, it is not being quoted in this judgment.6. in 1954, by u. p. amendment act (xxiv), an amendment was made by this state in section 106 of the transfer of property act and the words 'expiring with the end of a year of the tenancy' ..... the interpretation of statute by maxwell. tenth edition, page 351 we find:'again when so many 'clear days', or so many days at least 'are given to do an act or 'not less than' so many days are to intervene both the terminal days are excluded from computation'.10. similar view has been expressed in 'legislation and interpretation' by ..... of the matter. i think that applying the general principle, the notice to the appellant did not comply with the provisions of section 106 of the transfer of property act as clear thirty days' notice was not given to the defendant to vacate the premises,18. as against this, the learned counsel for the respondent relied on a patna .....
Tag this Judgment!Court : Allahabad
Reported in : [1966]60ITR626(All)
..... first time before the appellate assistant commissioner that the receipt in question was a capital gain within the meaning of section 12b of the income-tax act as it stood prior to its amendment in 1957. section 31 states the power of the appellate assistant commissioner. he can allow an appellant to go into any ground of appeal not ..... for consideration...'in commissioner of income-tax v. mcmillan & co. the supreme court held that an appellate assistant commissiner can apply the proviso to section 13 of the act even though it has not been applied by the income-tax officer. the disputed amount was received on october 17, 1946, the assessment year was 1948-49, the ..... & co. ltd. and van den berghs. in kelsall parsons & co. ltd. v. commissioners of inland revenue an agency contract of kelsall parsons & co. doing business of acting as an agent of manufactures was held to be incidental to the normal course of its business and compensation received by it for termination of it one year before the .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)598; [2006]280ITR465(All)
..... is claimed under this section, a certificate as to his total blindness from a registered medical practitioner, being an oculist'7. it was amended subsequently by the taxation laws (amendment) act 1970. by this amendment the requirement that to claim deduction under section 80u remained the same. the original section 80u was sub- divided in sub section (1 ..... ) and (2). in the original section the benefit was available only to the total blind person, but by the amendment in the year 1972 ..... that the assessee cannot be regarded as being totally blind and the applicant was held not be entitled to get deduction under section 80u of the act. the assesses remained unsuccessful before the first appellate authority as well as before the tribunal.3. heard sri suyash agarwal learned counsel for the assessee and .....
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