Court : Allahabad
Decided on : Mar-08-1989
Reported in : (1989)76CTR(All)190; [1989]178ITR535(All)
..... on the question referred is maintained. the assessee is not entitled for deduction of expenditure of rs. 7,190 and the same was rightly disallowed under section 37(2b) of the act, being expenditure in the nature of entertainment expenditure.9. on the basis of the view taken above, the reference is accordingly rejected in the circumstances of ..... regarding the messing expenditure of its customers as it was running a mess for the facility of the customers. the income-tax officer disallowed the claim under section 37(2b) of the act. on appeal being filed, the appellate assistant commissioner of income-tax accepted the plea of the assessee and, accordingly, allowed the appeal, after setting aside ..... the instance of the assessee :'whether, on the facts and in the circumstances of the case, the expenditure of rs. 7,190 could be disallowed under section 37(2b) of the act ?'2. on the basis of the said reference, itr no. 831 of 1977, was registered in this court.3. the brief facts are that phoolchand .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-16-1989
Reported in : 1990CriLJ973
..... basis of the recovery memo ex. ka 6 at 9.15 p.m. the same day submitted by v. k. bajpai. a case under section 161, i.p.c. and section 5(2) of the prevention of corruption act was registered in the general diary of the police station against the sub inspector ram narain yadav. thereafter, necessary investigation followed and after completing ..... /402, i.p.c. and he was bailed out. thereafter, his brother was again arrested and sent to jail for the offence under section 25, arms act and 7-8 days preceding the date of the present occurrence, his brother rajdeo had come out from jail on bail. he further deposed that soon after release of rajdeo ..... had a brother named rajdeo, who had twice been arrested and sent to jail in cases under sections 399/402, i.p.c. and section 25 arms act. in both the cases, he had been bailed out. in the latter case i.e. under section 25, arms act, rajdeo had been set at liberty on bail by the court concerned about 7-8 days prior .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-29-1989
Reported in : 1990CriLJ955
..... charge sheets it appears that first information reports had been lodged. according to these charge sheets the first information reports were the d.o. letters of vigilance section i of u. p. government. not only this the petitioner has alleged in para 8 of the petitions that fictitious reports were lodged against him for misappropriation ..... advocate. after having heard and considered the arguments advanced i am of the opinion that these petitions have no substance and deserve dismissal.4. these petitions under section 482, cr. p. c. have been moved at interlocutory stage. it is well-settled that the inherent power at such a stage of the criminal case ..... made false entries and committed forgery and prepared false accounts. thus, the necessary details for constituting the offences under sections 409, 466, 467, 477, i.p.c. and section 5(2) of the prevention of corruption act do find place in the charge sheets. the petitioner has contended that he would not have misappropriated such a small .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-05-1989
Reported in : II(1989)ACC197
..... court in sant ram and anr. v. survapal and ors. 1988 acj 202 where it was held that the insurer is liable to satisfy a judgment obtained under section 92-a of the act. the decision proceeded primarily on the principal that where enactment is on social welfare (1) the rule of beneficial construction ordains that if a statute is capable ..... the insurer remain a silent spectator even though its stand may be that the vehicle was not even insured with it. i cannot agree to this drastic interpretation. when section 96 of the act mandates service of notice on the insurer before it can be made liable to reimburse the claim against the insured (owner of the vehicle) it pre-supposes a ..... by the insured reimbursable by the insurer in the same manner as in the case of ordinary liability incurred under section 110-b of the act. the contention of the insurer on the other hand was that on the language of section 92-a it was only the owner of the vehicle who is liable to pay compensation, as there is nothing .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-19-1989
Reported in : AIR1990All8
ORDER1. This revision has been preferred against the order dated 11-3-1987 by which the application filed on behalf of the defendants to frame Certain other issues Had been rejected by the learned V Addl. Civil Judge, Ghaziabad.2. Heard counsel for the parties.3. Learned counsel for the applicant, Sri S.S. Tyagi, has very strenuously urged that the application seeking framing of five issues has been illegally rejected in spite of the fact that such pleadings on which those issues arise Were categorically pleaded. However impressive the submission may be it is difficult to agree. No doubt, issues are framed on the basis of the pleadings as it facilitates the parties to adduce evidence in the light of the pleadings and on the basis of the issues struck. Presumably the application did not find favour with the trial Court on account of its having been found at the stage of final hearing. It is always expedient that the trial Court frame issues on the basis of the categorical pleadings but ...
Tag this Judgment!Court : Allahabad
Decided on : Apr-21-1989
Reported in : AIR1990All19
1. This is defendant's second appeal which has been admitted solely for the consideration of the following question which has been formulated by the Hon'ble Judge:'as to whether on the finding recorded by the lower appellate court that the defendants were having their shops either permanent or moveable and were doing business on the Patri of the road for the last more than twenty years, a decree could be passed merely on the ground that the plaintiff had a right of frontgage of his premises without determining the reasonable extent of the frontage.'2. For the decision of this question facts may be briefly stated thus: A suit was filed by the plaintiff respondent for a mandatory injunction seeking the removal of certain structures said to have been unlawfully constructed by the defendants over a piece of land marked by letters A, B, C, D, E, F, G, H stated to constitute the frontage of the plaintiffs house. The allegation was that the structures had the effect of obstructing the access ...
Tag this Judgment!Court : Allahabad
Decided on : Apr-27-1989
Reported in : 1990CriLJ961
..... was resorted to in relation to interlocutory, orders delaying the final disposal of the proceedings. the legislature in its wisdom decided to check this delay by introducing sub-section (2) in section 397. on the one hand, a bar has been put in the way of the high court (as also of the sessions judge) for exercise of the ..... a situation, what is the harmonious way out? in our opinion, a happy solution of this problem would be to say that the bar provided in sub-section (2) of section 397 operates only in exercise of the revisional power of the high court, meaning thereby that the high court will have no power of revision in relation to ..... quashing of a criminal proceeding initiated illegally, vexatiously or as being without jurisdiction. take for example a case where a prosecution is launched under the prevention of corruption act without a sanction, then the trial of the accused will be without jurisdiction and after his acquittal a second trial after proper sanction will not be barred on the .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-28-1989
Reported in : AIR1990All47
..... defendant no. 1 was an ostensible owner and they have purchased the property in good faith and have paid valuable consideration. the suit was hence barred by section 41 of the transfer of property act.6. on the pleadings of the parties, relevant issues were framed. the trial court accepted the case of the plaintiff as to the nature of the transaction ..... the plaintiff and the defendant, then it is the duty of the court to look into the matter, and if the court comes to the conclusion that the parties were acting in consort with a view to perpetrating fraud and did in fact perpetrate fraud, the court shall decline to assist either party as there is no difference in the degree .....
Tag this Judgment!Court : Allahabad
Decided on : May-05-1989
Reported in : AIR1990All17
ORDER1. This petition, at the instance of a student, stems from the refusal of the Harcourt Butler Technological Institute, Kanpur (hereinafter referred to as the Institute) to admit the petitioner in the undergraduate (Paint Technology) course. Three steals for the admission of undergraduates in the Institute were allocated to the Government of Madhya Pradesh. One was in Food and Technology, the other was in paint technology and the third was in Leather Technology.2. Affidavits have been exchanged between the petitioner and the institute. The petition is ripe for hearing. With the consent of the learned counsel for parties we arc proceeding to dispose of this petition finally.3. It is not in dispute that the petitioner could not be interviewed for admission by 31st Aug. 1988. The said date, according to the Institute, was the dead line set up by the Institute for making admissions. It has fortified its case by placing reliance upon the proceedings of the meeting of the Faculty of Engi...
Tag this Judgment!Court : Allahabad
Decided on : May-10-1989
Reported in : AIR1990All95
..... then relates the same in the examination. no rule nor any other provision has been shown to us that in every case rough work must be done. the board has acted wholly without jurisdiction in cancelling the examination of the petitioner merely on the ground that no rough work has been done. it may be observed that this type of action .....
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