Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2002)83ITD443(All.)
..... sake of convenience, section 275(1)(a) and (c) are reproduced below : "sec. 275(1) no order imposing penalty under this chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject-matter of an appeal to the cit( ..... the tribunal. the department's view is fully supported by the decision of the hon'ble allahabad high court in the case of rampur finance corporation ltd. v. cit (1991) 67 taxman 162 (all)." 2. the assessee has preferred cross-objection no. 1 of 2002 ..... rs. 39,823 was not allowable in the. year in question on the ground that the liability has arisen in the years 1968-69 to 1973-74?" it was held by the hon'ble high court that if any liability, though relating to the earlier ..... ) has erred in upholding the validity of the penalty proceedings which had clearly barred by limitation in terms of section 275 of the it act. 2. because the learned cit(a) has failed to appreciate that the penalty proceedings had not been validly initiated and hence the .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)2UPLBEC1327
..... person to be nominated by the state government from amongst the presidents, if any, of the municipal boards established under the u.p. municipalities act, 1916; (e) the secretary to the state government in the finance department, ex officio; (f) the principal, state institute of education, ex officio; (f-1) the secretary, board of high school ..... petitioners have challenged the impugned advertisement, selection and the appointment pursuance thereto on the ground of violation of their rights, including the rights conferred on them in chapter iii of the constitution of india, such as articles 14, 15, 16 and 21 of the constitution. that so far as the contention with regard ..... should be some contractual relationship between the parties. in fact donaldson, j. pointed in durham fancy goods ltd. v. jackson (michael) (fancy goods) ltd., (1968) 2 all er 987 :'lord cairns in his enunciation of the principle assumed a pre-existing contractual relationship between the parties, but this does not seem to me .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]47SCL126(All)
..... possession thereof. these machines were then given in the supurdagi of picup consisting a team of shri devender singh, deputy general manager; shri akhil swami, senior manager (finance); sri abrar ahmad, senior manager (law); sri s.k. agarwal, senior manager (technical) and sri varun kumar vij, deputy manager (technical) who had accompanied ..... of the person from whose custody they were seized. he has relied upon commissioner of commercial taxes, board of revenue v. ramakishan shrikishan jhaver : [1968]1scr148 in which it was held that in case safeguards under section 165, criminal p.c. not followed. anything recovered and confiscated on basis of this ..... , is placed to be cautious and circumspect in dealing with such evidence or material.25. in context of section 50 of narcotic drugs and psychotropic substances act, 1956, the question whether illegal search renders seizure and conviction unsustainable was examined by the constitution bench in state of punjab v. baldev singh : 1999crilj3672 .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)1UPLBEC186
..... managing committee also consists of army officials. thus, the administrative control of the schools vests in the governmental authorities. the society and its schools are financed by welfare funds and the management of the school is also entitled to collect the fee and the donations, but this does not change the character ..... for time. in respect of charges for violating code of conduct for sending copies of representation to higher authorities, petitioner referred to the education code, chapter iv, para 13 which provides that after fifteen days of making representation, the member of staff may file a representation directly to the higher authorities. ..... .1998 in air force school, bamrauli, allahabad, managed by indian air force education and cultural society a non-profit making welfare institution registered under societies act, 1860. after completing probationary period of one year petitioner was confirmed in september, 1994. it is alleged by petitioner that by various government orders and .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)2UPLBEC1911
..... herein below :--5(a) the teaching staff must be properly qualified and trained. the council has laid down the minimum qualification for the teaching staff (see chapter ii). if however, the state department of education has prescribed other minimum qualifications, the council will take them into consideration in deciding the affiliation of the ..... bound not to charge any fee or amount over and above what is charged in similar governmental institutions. if they need finances, they must find them through charitable organisations. they cannot also say that they will first collect capitation fees and with that money, they will establish ..... that their activity is closely inter-twined with governmental activity, characterises their action as 'state action.' at the minimum, the requirement would be to act fairly in the matter of admission of students and probably in the matter of recruitment and treatment of its employees as well. these institutions are further .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(4)AWC2756
..... taken over by the state transport undertaking under any scheme published, approved and notified under chapter iva of the repealed act. the corresponding provision under the new act is contained in chapter vi which has an overriding effect over the provisions contained in chapter v as would be evident from the non-obstante clause contained in section 98 of ..... . the judgments of this court were upheld by the supreme court in jeevan nath bahl v. state transport appellate tribunal, in civil appeal no. 1616 of 1968 decided on april 3, 1960. holding that, 'the effect of the order passed by the high court in the two groups of writ petitions was clearly that ..... 9702/90 and 2083/91 were also filed against the high court's judgment dismissing writ petitions in which grant of permits under section 80 of the new act on the muzaffarnagar to chausana ; ghaziabad to sahadara ; saharanpur to ghaziabad covered and partly nationalised routes were questioned. these appeals were decided by a common judgment .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(4)AWC2756
..... taken over by the state transport undertaking under any scheme published, approved and notified under chapter iva of the repealed act. the corresponding provision under the new act is contained in chapter vi which has an overriding effect over the provisions contained in chapter v as would be evident from the non-obstante clause contained in section 98 of ..... . the judgments of this court were upheld by the supreme court in jeevan nath bahl v. state transport appellate tribunal, in civil appeal no. 1616 of 1968 decided on april 3, 1960. holding that, "the effect of the order passed by the high court in the two groups of writ petitions was clearly that ..... 9702/90 and 2083/91 were also filed against the high court's judgment dismissing writ petitions in which grant of permits under section 80 of the new act on the muzaffarnagar to chausana ; ghaziabad to sahadara ; saharanpur to ghaziabad covered and partly nationalised routes were questioned. these appeals were decided by a common judgment .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)3UPLBEC2569
..... of section 252; (f) the carrying on of the duties and obligations imposed upon it under section 31, 32, 33 and 34 of this act or under any other enactment.'1 45. chapter iii of the u.p. adhiniyam, 1961 which deals with the powers and functions of kshettra panchayat and zila panchayat is evidently referable to article 243g ..... the said provisions cannot be interpreted in the restrictive sense, nor can the said word be interpreted in conjunctive sense.65. in reserve bank of india v. peerless general finance and investment company ltd. and ors., (1987) 1 supreme court cases 424 : air 1987 supreme court 1023, the supreme court was dealing with the meaning of the ..... of abundant caution. in this regard, the reference may be made to the decision of the supreme court in reserve bank of india and ors. v. peerless general finance and investment company ltd. and anr., air 1996 supreme court 646. in this case, the supreme court was dealing with the interpretation of section 45k of the reserve .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(84)ECC516; 2003(161)ELT4(All)
..... manufacture product; and(ii) which is specified in relation to any goods in this section or chapter notes of the schedule to the central excise tariff act, 1985.10. it is the contention of the learned counsel for the applicant that the applicant is ..... case, inter alia, are that the applicant m/s. flex engineering limited manufactures packaging machines of various types of classifiable under chapter 84 of the central excise tariff. it is the case of the applicant that it was availing the benefit of modvat credit ..... c. 602; south bihar sugar mills ltd. etc. v. union of india and ors., 1978 (2) e.l.t. (j 336) (s.c.) - 1968 (3) s.c.r. 21; union of india v. delhi cloth and general mills ltd., 1977 (1) e.l.t. (j 199) (s.c.) ..... that the aforesaid argument is misconceived.17. learned counsel for the respondent has relied upon section 2(f) of the central excise act, 1944, which defines the term 'manufacture' and submitted that the word 'manufacture' shall be construed accordingly and shall include not .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2003)86ITD516(All.)
..... the merits of the appeal, we feel it appropriate to decide the above preliminary issue first.12. chapter xiv-b inserted by finance act, 1995 w.e.f. 1st july, 1995 provides special procedure for assessments in search cases. section 158bc of the income-tax act provides special procedure for block assessment. where any search has been conducted under section 132 of the income ..... search.22. circular no. 717 dated 14th august, 1995 is issued by the cbdt on the subject of finance act, 1995 - explanatory notes on provisions relating to direct taxes. clause 39.3 of this circular provides salient features of the scheme provided under chapter xiv-b. the relevant clause is reproduced from this circular: where the previous year has not ended or the .....
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