Court : Allahabad
Decided on : Sep-18-2003
Reported in : [2003]132TAXMAN62(All)
..... assessee dismissed to be allowed.15. as regards, the second question referred le., whether the assessee was an industrial company under section 7 of the finance act, 1979, the finding of the tribunal is recorded in para 14 of the tribunals order. the tribunal has relied on the ..... assessment year 1979-80 (ii) whether on the facts and circumstances of the case the assessee is an 'industrial company' under section 7 of the finance act, 1979 ?'2. heard learned counsel for the partiesthe relevant assessment year is 1979-80. the assessee is a private limited company ..... on an x-ray machine installed by the assessee. similarly it was also held that a radiologist was entitled to investment allowance under section 32a(2) on x-ray machine. the cbdt in circular no. 347 dated 77-1982 has accepted this judgment. we are also ..... orderm. katju, j. this is an income-tax reference under section 256(1) of the income tax act in which the following questions have been referred to us for our opinion.'(i) whether on .....
Tag this Judgment!Court : Allahabad
Decided on : May-23-2003
Reported in : [2004]135TAXMAN558(All)
..... appreciated that the appeal of the department, which was being considered by the tribunal, was confined only to the questions relating to exemption under section 10(20) and section 11 of the act. there was no issue or question relating to left over unadjudicated grounds regarding merits of computation of income. no question or issue arose, ..... the appeal of the petitioner was allowed by the commissioner (appeals) on the ground that the petitioner is entitled for exemption under section 11(1)(a) and section 10(20) of the act. the appellate authority while allowing the appeal on the aforesaid ground did not consider nor adjudicated upon the other grounds relating to additions ..... appeal of the petitioner was allowed and the commissioner (appeals) held that the petitioner was a local authority and its income was exempt under section 10(20) of the act. since the income-tax department was trying to bring the corporation under the tax net and assessing the petitioner in every assessment year, the .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-14-2003
Reported in : (2003)3UPLBEC2496
Anjani Kumar, J.1. Heard learned Counsel for the parties.2. The petitioner, by means of this writ petition under Article 226 of the Constitution, has claimed the following reliefs :'(i) To issue a writ, order or direction in the nature of mandamus commanding the respondents to fix seniority of the petitioner alongwith the candidates of 1989-90 session of Sub-Inspector, all consequential benefits.(ii) To issue a writ, order or direction in the nature of mandamus commanding the respondents to give all benefits after fixing his seniority from 1989-90 session.(iii) To issue a writ, order or direction in the nature of mandamus commanding the respondents to pay the difference of the salary as the arrear with penal interest.(iv) To issue any such other suitable writ, order or direction as this Hon'ble Court may deem fit and proper under the circumstances of the case.(v) To award the costs of this writ petition to the petitioner.'3. The facts leading to the filing of the present writ petition ...
Tag this Judgment!Court : Allahabad
Decided on : Jul-22-2003
Reported in : (2004)91TTJ(All)643
..... the impugned order shows that the assessing officer issued notice under section 131 of the income tax act through inspector to those six agents out of which five summons returned unserved. therefore, the commissioner (appeals) has taken adverse presumption against ..... of those agents with the assessee. the assessing officer has also referred the matter to the dy. cit for initiating the proceedings under section 269ss of the income tax act. the order of commissioner (appeals) shows that the paper book-was referred to the assessing officer for his comments. the finding in ..... on the same matter by the dy. commissioner (appeals), varanasi. therefore, the assessing officer was not justified in making the addition. under section 68 of the income tax act. the learned departmental representative on the other hand, argued that the parties were not produced before the assessing officer for verification, therefore, the .....
Tag this Judgment!Court : Allahabad
Decided on : May-05-2003
Reported in : (2003)2UPLBEC1527
..... of haryana v. om prakash and anr., (1998) 8 scc 733, the hon'ble apex court explained the distinction between 'retrenchment' and 'abandonment' from service, observing that termination contemplates an act on the part of the employer which puts an end to service to fall within the definition of the expression 'retrenchment' and in case, the workman does not report for ..... of natural justice. the requirement of natural justice must depend on the facts and circumstances of the case, the nature of the enquiry, the rules under which the tribunal is acting, the subject matter to be dealt with, and so on so forth.'34. in view of the above, the law on the issue can be summarised as under :-'for any .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-21-2003
Reported in : II(2003)ACC526
..... appeal, consequently, fails and is dismissed.13. as prayed, the amount of rs. 25,000/- deposited in this court by the insurer-appellant under section 173 of the motor vehicles act be remitted to the motor accident claims tribunal concerned within one month from the date an application is filed by the appellant for the purpose so that it ..... is, however, not disputed by the learned counsel for the appellant that the appellant was a party to the aforesaid proceeding which had been initiated under section 166 of the motor vehicles act by the persons who had suffered injuries in the same accident in which the present contesting respondent-claimant to have suffered the injuries.9. in the ..... s.p. srivastava, j.1. heard the learned counsel for the owner-appellant.2. the appellant has filed the present appeal under section 173 of the motor vehicles act feeling aggrieved by the award of an amount of rs. 1,50,000/- determined as just compensation to which the injured claimant was found entitled to on .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-10-2003
Reported in : (2004)1UPLBEC113
..... and in order to harass him, the then secretary (respondent no. 3) transferred the petitioner from the post of notice server to the post of chaukidar. this was a malicious act and it is contended that the petitioner was not supposed to work as chaukidar when he was appointed on the post of notice server. he made a representation (annexure-2 .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-23-2003
Reported in : (2004)1UPLBEC636
..... on temporary basis in ama, agra. some of them were promoted also on temporary basis. they were treated as superior employees. in 1996 their hospital was registered under societies registration act. on 18.2.97, the state government wrote a letter that the employees will be treated on deputation (annexure-3 to the writ petition). accordingly option was called from the .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-30-2003
Reported in : 2003(4)AWC3305
..... daily wages in 1983 and continued to work till 1985 and thereafter he was discontinued and the petitioner's services were discontinued without observing the provision of section 6n of the u. p. industrial disputes act, and therefore, the relationship of the master and servant did not snap and continue to exist as held by the supreme court in lal mohd. and .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-2003
Reported in : (2004)188CTR(All)195; [2004]266ITR647(All)
..... godhra electricity co. ltd. v. cit : [1997]225itr746(sc) .15. learned counsel for the department has contended that in 1989 there was an amendment in the companies act, 1956, and thereafter all the companies are liable to maintain accounts on mercantile basis only. hence, he submitted that the assessee cannot claim to maintain the transactions relating to interest ..... to the account named as 'deferred credit interest receivable account' was merely hypothetical income and not real income of the assessee-appellant and was taxable under the income-tax act, 1961 ?(ii) whether, the income-tax appellate tribunal erred in law in appreciating and applying the correct concept of real income (either actually received or accrued), as ..... m. katju j.1. heard learned counsel for the parties. these two income-tax appeals under section 260a of the income-tax act, 1961, are being disposed of by a common judgment.the questions of law involved in these two appeals are as follows :'(i) whether, in the facts and .....
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