Court : Allahabad
Reported in : AIR1958All374
..... municipal board hapur in performing his duties has caused deterioration in the finances of the board.' 'that the president sri tara chand modi, municipal board, hapur, has, in several ways and on several occasions, grossly misconducted himself against ..... government to dissolve the board, stating his reasons therefor; and(b) on the expiry of three days after the date of sending of such communication, stop acting as president and shall be deemed to be incapacitated from functioning as president within the meaning of section 55.' the question further arises whether compliance in respect ..... follows :'motion of non-confidence in the president shri tara chand modi, municipal board, hapur, district meerut, under section 87-a of the u. p. municipalities act, 1916. 'that the president municipal board, hapur is responsible for all out mal-administration in the board.' 'that the failure on the part of the president of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1964All46
..... of the said power make any . . . .'the impugned bye-laws have been framed under section 298 (2) and not under section 298(1) of the municipalities act and there is no omission in the notification. even if there had been some omission in the notification or if a wrong provision had been mentioned therein, inasmuch as ..... in force in any local area constituted to be a city immediately before the appointed day shall, in so far as it is not inconsistent with the provisions of this act, continue in force until it is superseded by any appointment, delegation, notification, notice, tax, order, direction, scheme, licence, permission, registration, rule, bye-law, or form made, ..... that the impugned bye-laws have been confirmed by the commissioner and have been published as required by sub-section (2) and section 301 of the municipalities act. it is not necessary to go into the allegations made in the counter and the rejoinder affidavits because the submissions by the parties that have been made before .....
Tag this Judgment!Court : Allahabad
Reported in : [1997]226ITR857(All)
..... authority was reversed by the appellate tribunal.6. the relevant assessment year in this case is 1975-76. sub-paragraph ii of paragraph a to the first schedule of the finance (amendment) act, 1975, is relevant for the purposes of this case and that runs as follows (see : [1975]100itr10(sc) ) :' in the case of every hindu undivided family which at any .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(2)AWC1371
..... 40. in executive engineer, bhadrak (r&b;) division, orissa and ors. v. rangadhar mallik, 1993 supp (1) scc 763. rule 65 of the orissa general finance rules, was examined which provides that representation made for correction of date of birth near about the time of superannuation shall not be entertained. the respondent in that case ..... was appointed on november 16, 1968. on september 9, 1986, for the first time, he made a representation for changing his date of birth in his service register. the tribunal issued a ..... the public servant concerned had claimed correction of his date of birth with reference to the births and deaths register maintained under the births, deaths and marriages registration act, 1886. the andhra pradesh administrative tribunal corrected the date of birth as claimed by the petitioner before the tribunal, in view of the entry in the .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)1UPLBEC570
..... 41. in executive engineer, bhadrak (r&b;) division, orissa and ors, v. rangadhar mallik, 1993 supp (1) scc 763, rule 65 of the orissa general finance rules, was examined which provides that representation made for correction of date of birth near about the time of superannuation shall not be entertained. the respondent in that case ..... was appointed on november 16, 1968. on september 9, 1986, for the first time, he made a representation for changing his date of birth in his service register. the tribunal issued a ..... public servant concerned had claimed correction of his date of birth with reference to the births and deaths register maintained under the births, deaths and marriages registration act, 1886. the andhra pradesh administrative tribunal corrected the date of birth as claimed by the petitioner before the tribunal, in view of the entry in the .....
Tag this Judgment!Court : Allahabad
Reported in : (1999)154CTR(All)74; [1998]234ITR690(All)
..... petitioner, and sri bharat ji agarwal, senior standing counsel, for the respondents on admission. 2. by this petition, the petitioner challenges the vires of section 44ad of the income-tax act and circular no. 737 dated february 23, 1996, issued by the central board of direct taxes and seeks certain consequential reliefs. 3. learned counsel for the petitioner submits that section ..... of an assessee engaged in the business of civil construction, is arbitrary and that the impugned circular does not allow an assessee the benefit of section 40(b) of the act with retrospective effect and as such both the provisions are liable to be struck down. however, we do not see any merit in the submission. sub-section (5) of section .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)183CTR(All)626; [2003]263ITR119(All)
..... officer of balbir singh chhabra/hotel b. continental, delhi, examined the sworn statements, seized documents and the money during block assessment proceedings under section 158bc of the act. he was not able to find adequate evidence to link the same to those assessees, therefore, he excluded the same from their assessments and he was satisfied ..... effect having been granted by the commissioner of income-tax under section 68(2) of the scheme, it was immune from further assessment under the income-tax act. it is alleged in paragraph 26 of the writ petition that the certificate granted under the voluntary disclosure of income scheme cannot be cancelled and its validity ..... be assessed under section 158bd vide annexure 9 to the writ petition. the petitioner received notice dated october 29, 2001, under section 144a of the income-tax act for proceeding under sections 158bd and 158bc vide annexure 10 to the writ petition. on november 26, 2001, the petitioner gave a detailed reply stating that the .....
Tag this Judgment!Court : Allahabad
Reported in : [2004]270ITR576(All)
..... favour.4assessment year:1976-77cases referred:cit v. camco colour co. (2002) 254 itr 565 (bom) and commr. of customs v. indian oil corporation ltd. (2004) 2 rc 586income tax act, 1961 section 263income tax act, 1961 section 144b
Tag this Judgment!Court : Allahabad
Reported in : AIR1968All1; [1967]64ITR428(All)
..... for a reference to this court under section 66(1), but that application was rejected. then this court was moved by an application under section 66(2) of the act which was allowed. a question was called by this court because it was noticed that the findings bv the tribunal were not at all clear and they were contradictory 4 ..... & 34 on the ground that it was barred by time being beyond four years which was the period of limitation for assessment under sec-lion 34(l((b) of the act. the department, thereupon. filed a second appeal and the tribunal allowed it holding that the provisions of section34(l)(a) would apply and in any event the provisions of ..... believe that the profits or gains amounting to rs. 24.500 chargeable to income tax had escaped assessment within the meaning of section 34(1) (a) of the income-tax act?'2. the material facts are these: the relevant year of assessment is the assessment year 1945-46, the previous year being the financial year ending 31st march, 1945. the assessee .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)61CTR(All)228; [1987]168ITR481(All)
..... the petitioner. thereupon, the income-tax officer, vide his letter dated february 11, 1985, invited the petitioner's attention to the explanation 2 to section 273a of the act which reads as under :'explanations.--where any books of account, other documents, money, bullion, jewellery or other valuable article or thing belonging to a person are seized under ..... the department to issue penalty notice under sections 271(1)(a), 271(1)(c) and 273 of the act in respect of both these assessment years. thereupon, notices have been served upon the petitioner and the income-tax officer, central circle, meerut, is proceeding in the matter ..... the income-tax return for the year 1985-86 on january 28, 1986, within 35 days from the service of notice under section 139(2) of the act. the income-tax officer accepted the returns of the petitioner and determined the amount of tax payable for the two assessment years. but the income-tax officer directed .....
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