Court : Allahabad
Reported in : [1975]98ITR366(All)
..... the appellate assistant commissioner was deleted, but the order of the income-tax officer was upheld. the income-tax officer, thereafter, initiated proceedings under section 28(1)(c) of the act. the assessee gave a written explanation to the notice on february 10, 1959, but the income-tax officer did not agree with the explanation and imposed a penalty of rs ..... the tribunal was right in law in holding that a penalty under section 28(1)(c) of the indian income-tax act, 1922, was attracted to this case ?'2. the dispute relates to the assessment for the year 1947-48. the assessee is the karta of a hindu undivided family and the ..... c.s.p. singh, j. 1. this is a reference under section 66(2) of the indian income-tax act, 1922, made by the income-tax appellate tribunal, allahabad, and the following question has been referred for our opinion;'whether, upon the facts and in the circumstances of the case, .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(2)AWC1300; [2002(93)FLR890]; (2002)2UPLBEC1054
..... (equal opportunity, protection of rights and full participation) act. 1995 (parliamentary act no. 1 of 1996).3. a counter-affidavit has been filed by sri t. m. khan on behalf of the high court. in para 4 of the ..... power under the aforesaid provisions, the state government issued a notification dated 4.5.1995 providing 2% reservation in favour of physically handicapped persons. subsequently by u. p. act no. 6 of 1997 the reservation for physically handicapped persons has been raised to 3%. a similar reservation has been made under section 33 of the persons with disabilities, ..... in the u. p.nyayik sewa.8. however, we are of the view that the reservation for physically handicapped persons as provided in u. p. act no. 4 of 1993 and u. p. act no. 6 of 1997, must be read harmoniously with rule 20 of the nyayik sewa niyarnavali which states :'20. physical fitness.--no persons shall be .....
Tag this Judgment!Court : Allahabad
Reported in : (1982)27CTR(All)103; [1982]133ITR520(All); [1982]9TAXMAN202(All)
..... be caught in the net of clause (iii). such an interpretation would run counter to the intention of the legislature as envisaged in section 155(1) of. the act, which specifically talks of rectification on completed assessment of partners, on the assessment or reassessment of the firm.10. we, accordingly, answer the question in the negative ..... 130. 8. counsel for the department urged that for a correct interpretation of section 271(1)(c)(iii), the subsequent amendment made in clause (iii) by the finance act, 1968, may also be looked into. his contention is that under clause (iii), as it stood, once there was a variance in the returned income, and the ..... testing the correctness of this contention :' 271. (1) if the income-tax officer or the appellate assistant commissioner, in the course, of any proceedings under this act, is satisfied that any person--...... (c) has concealed the particulars of his income or furnished inaccurate particulars of such income,he may direct that such person shall pay .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1989All184
..... action taken under sub-section (2) of section 5 has not been made appealable under section 9.10. the expression 'order' in the context of the provisions of the act is not a term of art. it has, therefore, to be understood in a natural and common sense meaning. in black's law disctionary 'order' is defined :'a ..... fact. no choice is left. the discharge of function is, therefore, ministerial. kair and lawson in cases in constitutional law (fifth edition) page 402 say :'many of the acts performed by public authorities or public officers are done in strict obedience of rules, statutes or common law which impose on them a symbol of definite duty in exercising which ..... him may evict an unauthorised occupant and take possession of the public premises from him. use of force, if necessary, has also been permitted. rule 4 framed under the act provides the manner of service of notices and orders. under sub-section (2) the primary duty of executing the order of eviction passed under sub-section (1) is on .....
Tag this Judgment!Court : Allahabad
Reported in : [1990(60)FLR608]; (1991)IILLJ154All
..... the learned judge, i am unable to subscribe to the view that the supreme court in excel wear's case declard the old section 25o(2) of the central act constitutionally invalid merely on the ground that there was no procedural safeguard and, therefore, the appropriate government could pass a cryptic, capricious, whimsical and one sided order. as ..... it to be a negation of the right, the law was further examined.'28. the learned judge examined the provisions of section 25o(2) of the madhya pradesh act and took the view that the procedural defects, as focussed upon by the supreme court, having been removed the basis of the judgment of the supreme court disappeared. he ..... and capriciously the authority can refuse permission to close down. cases may be there, and those in hand seems to be of that nature, where if the employer acts according to the direction given in the order he will have no other alternative but to face ; ruination in the matter of personal safety and on the economic front .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All716
..... one irresistibly to the conclusion that where the transaction is embodied in one document the transaction does not, as a result of the proviso added by the amendment act of 1929, necessarily become a mortgage by conditional sale irrespective of the intention of the parties.155. for the reasons given above i am constrained to express ..... name the various forms in which they are classified. the above procedure was quite natural for the draftsman to adopt since prior to the transfer of property act there were various kinds of transactions which were held as mortgages with various incidents attaching to them. the obvious thing to do was first to lay down ..... or defect for which the law had not provided, what remedy parliament appointed, and the reason of the remedy.'in considering the patents, designs, and trade marks act, 1883, their lordships referred to the report of the commissioners.49. the mischief which the legislature wanted to remedy and the remedy proposed by the legislature are well .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(2)AWC1786
..... principles to be applied. the disputes about the meaning of a covenant in a contract or its enforceability have to be determined according to the usual principles of the contract act. every act of a statutory body need not necessarily involve an exercise of statutory power. statutory bodies, like private parties, have power to contract or deal with property. such activities may ..... also unable to agree with the observation of the high court that since the obligations imposed by the contract on the contracting parties come within the purview of the contract act, that would not make the contract statutory. clearly, the high court fell into an error in coming to the conclusion that the contract in question was statutory in nature.a .....
Tag this Judgment!Court : Allahabad
Reported in : (1982)30CTR(All)294; [1982]138ITR281(All)
..... application for registration was that a certified copy of the instrument of partnership had not been filed along with the application for registration. section 185(2) of the act provides that if the application for registration is defective, the ito shall intimate the defect to the firm and give it an opportunity to rectify the defect. ..... jewellers v. cit : [1979]116itr89(patna) . there the petitioner-firm had applied for registration for the assessment year 1971-72, under section 184(1) of the act in the prescribed form. the application for registration was signed by all the partners, but it was not accompanied by either the original deed of partnership or a certified ..... ground that the application was not accompanied by the original partnership deed, but no notice was issued to the firm as required under section 185(2) of the act. that order was upheld by the commissioner in revision. on a petition under articles 226 and 227 of the constitution challenging the validity of those orders, the .....
Tag this Judgment!Court : Allahabad
Reported in : (1982)28CTR(All)277; [1982]138ITR286(All); [1982]9TAXMAN253(All)
..... has, in the first instance, taken the view that it was not a case which could be reviewed under section 263 of the act because the assessee had furnished all the relevant materials and details at the time of the assessment itself before the ito. apart from this, the assessee filed thedetails ..... by the splitting up, or reconstruction, of the existing cold storage and, consequently, the assessee was not entitled to the deduction claimed under section 80j of the act. the deduction allowed was hence withdrawn and the ito was directed to revise the assessment.5. aggrieved, the assessee filed an appeal before the appellate tribunal. the tribunal ..... it is not a case of 'reconstruction'of a business already in existence and that the assessee is entitled to deduction under section 80j of the income-tax act, 1961 ?'2. the facts giving rise to this reference, briefly stated, are that the respondent-assessee had purchased a cold storage plant which business was being .....
Tag this Judgment!Court : Allahabad
Reported in : [1996]221ITR239(All)
1. At the instance of the assessee, the Income-tax Appellate Tribunal referred the following question to this court for its opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the deposits constituted income of the firm from undisclosed sources ?'2. From a perusal of the statement of the case, it clearly appears that the deposits had been made by the partners on the very first day when the partnership firm came into existence. The question for consideration is whether such deposits can be taken to be the income of the assessee-firm. A similar question came up for consideration before this court in Income-tax Reference No. 152 of 1990--India Rice Mills v. CIT : [1996]218ITR508(All) , and then this court held that the onus was on the partners to explain the source of the deposits made on the very first day when they entered into partnership and if they failed, the amount could have been added in their hands only and not in the...
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