Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1985)13ITD369(Pat.)
1. This appeal has been filed by the assessee against the order dated 3-3-1984 of the AAC, the previous year of which ended on 31-3-1980.2. The assessee is an individual deriving income from pension and business as a dealer in Indane Gas.3. The only dispute in this appeal is whether the salary paid by the assessee to his manager, who happens also to be his wife, could be added under Section 64(1)(ii) of the Income-tax Act, 1961 ('the Act') to the income of the assessee or the said salary is excludible from such inclusion under the proviso to the said section. The case of the assessee was that his wife was acting as the manager of the Indane business while the assessee was looking after the work relating to the Bank, attending other office work and the matters generally connected with the places outside its business premises. The manager was solely incharge of the business premises, the godown where the Indane Gas is stored and running the business of storing and supplying the gas cyli...
Tag this Judgment!Court : Patna
Reported in : AIR1985Pat327; 1985(33)BLJR3181985
1. Whether the excess rent paid by the tenant to his landlord, consequent upon a mutual (though illegal) enhancement of rent would be automatically adjusted against all subsequent defaults in payment of monthly rent for purposes of Sections 4, 5 and 11 of the Bihar Buildings (Lease, Rent and Eviction) Control Act, 1947, is the significant question which necessitates this reference to the Full Bench. Equally at issue is the correctness of the view in the unreported Division Bench judgment of Ramjit Singh v. Shanti Devi, Second Appeal No. 257 of 1977 decided on 16th August, 1979.2. The plaintiff had brought the suit for eviction, inter alia, on the grounds of default in the payment of rent and personal necessity and had claimed a sum of Rs. 540/- as arrears of rent. The case set up on his behalf was that his brother Babu Lal was earlier the karta and manager of the joint Hindu family governed by the Mitakshara School of Hindu Law and the disputed premises belonged to the plaintiff, which...
Tag this Judgment!Court : Patna
Reported in : AIR1988Pat304
Lalit Mohan Sharma, J.1. This appeal under Section 39 of the Indian Arbitration Act. 1940 is directed against the decision of the Additional Subordinate Judge, Patna, making the Award of an Arbitrator a rule of the Court after certain modification.2. The parties to the appeal entered into a contract for making certain constructions. The respondent-firm undertook to execute the work as per the agreement dt/-12-9-1969. The work commenced in Sept. 1969 but could not proceed after a few months. Certain differences arose between the respondent and the appellant-Electricity Board, the other contracting party, and the dispute was, as per the agreement, referred to the arbitration of Sri P.R. Guha, Chief Engineer (Retired), River Valley Project Department, Bihar. The parties filed their written statements and fully participated in the proceeding before the Arbitrator. Ultimately, an Award was made and filed in court in Aug. 1972. The appellant raised several objections against the Award, and a...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1987)20ITD358(Pat.)
1. Wealth-tax appeals filed by the department in respect of the assessments of the assessee pertaining to the assessment years 1978-79 to 1981-82 and the cross-objections filed by the department for the assessment year 1978-79 were heard together on 16-7-1986. Appeals filed by the department in respect of income-tax assessments of the assessee pertaining to the assessment years 1980-81 and 1981-82 were heard on 17-7-1986. After considering the rival submissions, these appeals and the cross-objections are being disposed of by a common order, as the main issue involved in these appeals is the same.2. Shri Nathmal Choudhary, his wife and their son, Ram Autar Choudhary, were members of a Mitakshara undivided family. The HUF had owned certain movable and immovable properties. Shri Nathmal Choudhary died in 1959, i.e., he died after coming into force of the Hindu Succession Act, 1956. The assessee-HUF while filing its wealth-tax return for the assessment year 1978-79 claimed for the first t...
Tag this Judgment!Court : Patna
Reported in : AIR1987Pat175; [1987]66STC178(Pat)
S.S. Sandhawalia, C.J.1. The significant issue that emerges for adjudication in this reference to the Full Bench is whether the Notification No. S.O. 1432, dt. 28th Nov., 1985, issued in exercise of the powers conferred by Sub-section (2a) of Section 31 of the Bihar Finance Act (hereinafter referred to as 'the Act') prescribing the declaration form to be carried on a goods carrier or a vessel for transporting goods through the State of Bihar during the course of inter-State trade, is violative of the freedom of trade guaranteed by Articles 301 and 304 of the Constitution Equally at issue is a minor cleavage of judicial opinion within this Court betwixt two Division Bench orders passed at the motion stage.2. In the context of the aforesaid pristinely legal question, the facts inevitably pale into relative insignificance. These may, therefore, be briefly noticed from Civil Writ Jurisdiction Case No. 990 of 1986 (R). The petitioner therein is the proprietor of M/s. Jai Durga Industries --...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1987)20ITD730(Pat.)
1. Appeal filed by Phoolchand Bharmal Agrawal pertaining to his assessment for the assessment year 1984-85 and the appeals filed by Rajesh Kumar Phoolchand Agrawal pertaining to his assessments for the assessment years 1983-84 and 1984-85 were, for the sake of convenience, consolidated and heard together as the question arising for consideration in these appeals was the same.2. The dispute arising in these appeals is with regard to the status in which the assessments should have been made.3. Shri Phoolchand Bharmal Agrawal was the kartra of the HUF. The family was as under : ------------------------------------------------------------ | | | | Rajesh Kumar Shaila Devi Kumari Nita Kumari Nanda (son) (daughter) (daughter) (daughter) | It was claimed before the WTO that there had been a complete partition of the HUF as on 18-3-1983. The WTO passed an order under Section 20 of the Wealth-tax Act, 1957 recognising the complete partition.4. On this partition, certain properties had been allo...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1987)20ITD94(Pat.)
1. While the assessee is in appeal for the assessment years 1974-75 to 1979-80, the revenue is in appeal for the assessment years 1976-77 to 1978-79. As these appeals involve consideration of a common issue, these are combined together and disposed of by this common order.2. We first take up the appeal filed by the assessee for the assessment year 1974-75 One of the issues which is common for all the years both in the appeals filed by the assessee as well as those filed by the revenue is regarding the claim of assessee for deduction under Section 80J of the Income-tax Act, 1961 ('the Act'). The assessee, a company, had taken over a running business of a partnership concern Hindustan Tools & Dies, Laxmi Mansion, Bistupur, Jamshedpur with all its assets and liabilities. Soon after taking over this business from Hindustan Tools & Dies, Laxmi Mansion, the assessee launched a scheme of expansion and diversification of the manufacturing job which was done by the existing business. T...
Tag this Judgment!Court : Patna
Sachchidanand Jha, J. 1. This revision by the plaintiff arises out of a suit under the Indian Arbitration Act (hereinafter referred to as 'the Act'). The prayer in the suit is to call for the arbitration agreement and enter upon the arbitration in respect of the disputes between the parties after superseding the arbitration clause providing for making reference of the disputes to the Superintending Engineer as sole Arbitrator. In the alternative, a prayer has been made that the plaint may be registered as a regular suit and a decree as per the claims made therein be passed in favour of the plaintiff. 2. It is not necessary to state the facts giving rise to the present revision in detail, for the purpose of decision on the points arising for consideration. Suffice it to say that the plaintiff, which is a registered partnership firm, entered into an agreement for construction of Revetment and Slope Protection Work on the right bank of river Ganga from Ranighat to Gulabjghat at Patna, w...
Tag this Judgment!Court : Patna
B. C. Basak, C. J. 1. These series of 28 writ petitions involve similar facts and common questions of law so far as the main submissions are concerned and for this reason they have been heard together and are being disposed of by this common judgment. In some of these writ petitions some additional points are urged which were special to them. These writ petitions relate to the following 'agricultural produce', namely, (1) Wheat and wheat products e.g., Atta, Maida, Suji and bran, (ii) oil seeds, edible oil mustard oil, (in) sugar and (iv) Vanaspati.2. (a) C.W.J.C. Nos. 3920/85, 1201/86, 3930/86, 1222/87, 1228/87, 1272/87, 1273/87, 1333/87, 1926/87, 3810/87, 4278/87, 4289/87, 5831/87, 2354/88, 3863/88, 4497/88, 4623/88, 4803/88, 7912/88, 8705/88 and 5187/89.Excepting in CWJC 3920/85 all these applications are at the instance of flour mills which have been set up either by a Company incorporated under the Companies Act or by a partnership firm. They carry on the business of manufacturin...
Tag this Judgment!Court : Patna
S. Ali Ahmad, J. 1. This second appeal arisesout of a suit filed by the plaintiff-respondent for recovery of Rs. 5001/- (Rs. 4000/- principal and Rs. 1001/- by way of interest). The suit was dismissed, on appeal the same was decreed, and thereafter this Second Appeal. 2. Shortly stated, the facts of this case are that the defendant-appellant No. 1 Most. Sukhia executed a usufructuary mortgage deed on the 7th of December, 1973 after receiving Rs. 4000/-. It was stated in the deed that in case the plaintiff did not get possession of the mortgage house, then the interest at the rate of Rs. 1 / - per month will be payable. It is said that possession of the house in question could not be taken by the plaintiff. Thereafter the suit was filed for realisation of Rs. 5001/-(including interest). The debtor Most. Sukhia was impleaded as defendant No. 1. Her son and daughter were also made defendants. 3. The suit was contested by defendant No. 1 mainly on the ground that she was a scheduled de...
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