Court : Allahabad
Decided on : May-21-1971
Reported in : [1972]83ITR895(All)
..... assessment year at the rate or rates mentioned therein. it is in pursuance of this provision that the central legislature enacts finance acts from time to time. section 2 of the finance act of 1963, which is the relevant finance act for our purposes, provides for the charge of income-tax at the rates specified in part 1 of the first schedule. ..... income of co-operative societies from payment of income-tax was not available in respect of additional surcharge.4. the petitioner then filed an application dated august 28, 1970, before the appellate assistant commissioner for rectifying' its appellate order dated october 9, 1968, on the ground that it suffered from a manifest error inasmuch as it ..... of the previous years of any person the incomes of the types mentioned in section 10 of the act are not to be included no such provision has been made in section 81 of the act. the heading of the chapter in which section 81 falls, on the other hand, shows that the types of income mentioned therein .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-21-1971
Reported in : [1973]87ITR468(All)
..... jurisdiction. when section 274(2) declares that the inspecting assistant commissioner shall, for the purpose pf imposing a penalty, 'have all the powers conferred under this chapter for the imposition of penalty' it refers to the powers contained in the second part of section 271(1). there is no doubt that before actually imposing any ..... has been placed by the assessee on the view expressed by a learned single judge of the calcutta high court in ram chandra sarda v. income-tax officer, [1970] 78 i.t.r. 325 (cal.). the learned judge held that the inspecting assistant commissioner could exercise his jurisdiction under section 274(2) only so long as ..... minimum penalty imposable exceeded rs, 1,000 he referred the proceeding for imposition of penalty to the inspecting assistant commissioner under section 274(2) of the income-tax act, 1961. the inspecting assistant commissioner, after allowing the assessee an opportunity of being heard, imposed a penalty of rs. 20,000. the assessee appealed to the .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-14-1971
Reported in : AIR1972All41
..... argument is clearly untenable in view of the clear declaration of the supreme court in harish chandra v. triloki singh, (air 1957 sc 444) that in chapter iii of the act, which deals with the trial of election petitions, the word 'trial' has been used in the wider sense, meaning the entire proceedings from the time when ..... seems to have been drawn between powers and procedure. but a full bench of this court has considered this apparent conflict of rulings in duryodhan v sitaram, (air 1970 all 1 (fb)) and has made the following observations: 'the case of harish chandra was decided by a four judge bench of the supreme court (bhagwati, venkatarama ..... that discovery as envisaged by order xi, civil procedure code has never been permitted in the trial of election petitions in england. after jurisdiction was conferred by the parliamentary elections act, 1868, on the court of common pleas to try such petitions, the court continued to follow the principles, practice and rules on which committees of the .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-12-1971
Reported in : AIR1972All55
..... would in our opinion be futile for any objector to say that the central government, the state government or the authorities backed by it could not have equipment and finance to carry out the schemes. it seems to us that the very fact that a scheme is proposed suggests that the central government or a state government or the ..... , air 1967 sc 1815 (supra) the supreme court observed:--'as to documentary evidence, it was asked for to show, firstly, that the corporation did not have equipment and finances to carry out the schemes, and, secondly, that the corporation's past record of running its services was worse than that of the private operators. we think that both ..... case (r.c. cooper v. union of india, air 1970 sc 564) but i am unable to discover therein anything destructive of the earlier views expressed by the supreme court in regard to chapter iv-a of the act.12. the last ground, namely, that chapter iv-a of the act infringes the fundamental right of the petitioners under article 19(1)( .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-17-1971
Reported in : AIR1972All200
..... heard at patna or unless the chief justice had ordered that it should be heard at patna. the patna high court made rules under clause 35. rule 5 of chapter 22 of the rules of court expressly provided that all cases, except those specified in rules 2, 3 and 4. 'arising in the division of orissa shall ..... accordance with its natural function. it is settled now that a proviso is 'of necessity ............... limited in its operationto the ambit of the section which it qualifies.' lloyds & scottish finance ltd. v. modern cars & caravans (kingston) ltd., 1966-1 qb 764 at p. 780. and the proper function of a proviso is to except and deal with a ..... national sewing thread co. ltd. v. james chadwick and bros. : [1953]4scr1028 the supreme court considered a similar argument in respect of section 108. government of india act, 1915 which declared that each high court could provide for the exercise by its judges and division courts of the original and appellate jurisdiction vested in the court. it observed .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-05-1971
Reported in : 1972CriLJ666
..... of an unlawful assembly vicariously liable for offences committed by others in furtherance of the common object. no separate sentence has been prescribed under that section this section falls under chapter viii of the i. p. c. relating to offences against public tranquillity and is not compoundable. (see tabular statement of offences mentioned in schedule ii. appended to ..... compoundable,s. malik, j.27. the question which has been referred to this full bench by the hon'ble the chief justice in view of the order d/- 640-1970 of b. n. lokur. j. is 'whether the decision of the division bench of this court in 1968 cri lj 1342 (all) which implies that the charge under ..... if the said common intention leads to the commission of the criminal offence charged, each of the persons sharing the common intention is constructively liable for the criminal act done by one of them. just as the combination of persons sharing the same common object is one of the features of an unlawful assembly, so the existence .....
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