Court : Allahabad
Reported in : 2002(1)AWC266; (2001)2UPLBEC1715
..... pleased a man on election cannot displease him', on further consideration, cannot be applied, for the purposes of choosing and appointing a chairperson under section 14(8) of the act. under section 14(8) members of the board do not elect a representative chairperson, so the question of recall of an elected representative/ chairperson does not ..... board and the waqf commissioner, which will now be re-designated as chief executive officer and would be subordinate to the waqf board. the act seeks to strengthen the finance of the waqf board and to put restriction on the powers of mutawallis, in the interest of better management of the waqf properties and ..... not have a statutory character like the oil and natural gas commission, or the life insurance corporation or industrial finance corporation. it is a society incorporated in accordance with the provisions of the societies registration act. the fact that the prime minister is the president or that the government appoints nominee to the governing .....
Tag this Judgment!Court : Allahabad
Reported in : 2007(4)AWC3181
..... starts and ends on proper dates. he shall also be an ex officio member and chairman of the executive council, academic council and the finance committee.8.section 8 of the act deals with visitation and the relevant provisions are as follows:visitation.- (1) the state government shall have the right to cause an inspection to ..... is constitutional anethama. vide e.p. royappa v. state of tamil nadu : (1974)illj172sc ; smt maneka gandhi v. union of india and anr. : [1978]2scr621 ; ghaziabad development authority v. delhi auto & general finance pvt. ltd. and ors. : [1994]3scr248 ; and ku. shrilekha vidyarthi v. state of u.p. and ors. : air1991sc537 .32. the rule of ..... .42. a constitution bench of the hon'ble supreme court in mohinder singh gill and anr. v. the chief election commissioner, new delhi and ors. : [1978]2scr272 , while considering the issue held that observing the principles of natural justice is necessary as it may adversely affect the civil rights of a person. while deciding .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)347; 2005(185)ELT350(All)
..... cegat. during the pendency of the appeal, government of india enacted kar vivad samadhan scheme, 1998 and accordingly a declaration was filed by m/s india casting company under section 89 of the finance act (no. 2), 1998 with the commissioner, central excise. kanpur, the designated authority. the designated authority determined the amount to be paid under kar vivad samadhan scheme rules, 1998 ..... dated 8.12.1998 notwithstanding the fact that the show cause notices has been adjudicated upon in relation to the co-notices as well as the declarant under section 90(1) of the finance act, 1998.13. now the matter has been finally decided by the apex court in the case of union of india and ors. v. onkar s. kanwar and ors .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)
..... in ajit jain v. union of india and ors. : [2000]242itr302(delhi) , considered the scope of the provisions of section 132 and chapter xiv-b of the act, explaining that chapter xiv-b was inserted by the finance act, 1995 laying down a special procedure for assessment in search cases. it deals with assessment of a block period as defined ..... . union of india and anr., : [1978]2scr621 . the court held that illegitimate intrusions into privacy of a citizen is not permissible as light to privacy is implicit in the right to life and liberty guaranteed under ..... the said case, the court placed reliance upon a large number of its earlier judgments, including m.p. sharma and ors. v. satish chandra, d.m. delhi and ors. : 1978(2)elt287(sc) ; kharak singh v. state of u.p. and ors. : 1963crilj329 ; govind v. state of madhya pradesh and ors. : 1975crilj1111 ; and smt maneka gandhi v .....
Tag this Judgment!Court : Allahabad
Reported in : [1994]208ITR758(All)
..... the commissioner of income-tax (appeals) has observed in his order that the shares of agricultural refinance corporation had been declared as government securities under section 7 of the agricultural finance act and the same situation applied to the shares of the unit trust of india. he further held that while deciding the issue whether the shareholdings, ..... unit trust of india is income from business carried on by the assessee and is exempt under section 80p(2) of the income-tax act, 1961 ?' 2. the respondent-assessee is a co-operative society giving long-term finance to primary banks, co-operative farming societies, cultivators and land development banks on security by way ..... co-operative society. this view of the commissioner of income-tax (appeals) was upheld by the tribunal. the applications for reference moved under section 256(1) of the act having been dismissed, these applications have been made with a common prayer that the income-tax appellate tribunal may be directed to refer the .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]86ITR730(All)
..... relinquishment or transfer of capital assets effected after march 31, 1946, were to be considered to be the income under the head 'capital gains'. by the finance act of 1949, section 12b of the act was amended and it was provided that profits resulting as a result of a transaction of the nature described above, during the period march 31, 1946, ..... off, the amounts thereof not so set off could be carried forward to the following year and so on for a period of six years. by the finance act of 1949, section 12b as introduced in the year 1947 was amended. according to the amendment, income-tax was to be payable under the head 'capital gains' in respect ..... the ground that failure to realise that amount resulted into a loss of capital nature. although, after the change effected in the income-tax act, 1922, by the finance act of 1949, the provisions of section 12b were not operative in respect of transactions taking place after april 1, 1948, and the provisions relating to set off and carry forward .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)598; [2006]280ITR465(All)
..... the object and reaches to the eyes of the person. taking into account the pious aim and object of the introduction of section 80u in the act by the finance act, 1968, we are of the opinion that total blindness under section 80u means an individual who is unable to perceive the light the total blindness does not mean that the person is totally unaffected ..... blind and, therefore, the authorities below were justified to deny deduction under section 80u of the act.5. we have considered the respective submissions of the learned counsel for the parties. we find that section 80u was introduced in the statute book for the first time by the finance act, 1968. the original section 80u reads as follows.' 80-u - deduction in the case of blind .....
Tag this Judgment!Court : Allahabad
Reported in : (1992)107CTR(All)330; [1993]201ITR920(All); [1993]67TAXMAN92(All)
..... the opinion that, as the agricultural land became a capital asset for the first time on april 1, 1970, because of the amendment brought about in section 2(14) of the act, by the finance act, 1970, the assessee was entitled to adopt the value of the land as on april 1, 1970, as the cost of acquisition of the asset, ..... in question had come within the purview of the definition of 'capital asset' with effect from april 1, 1970, by virtue of the amendment in section 2(14)(iii) of the act effected by the finance act, 1970. the first question is, accordingly, answered in the affirmative.9. this brings us to the second question which raises a controversy as to ..... that it was liable to 'capital gains lax' as the agricultural lands transferred by it fell within the purview of 'capital asset' as defined in section 2(14) of the act after its amendment by the finance act, 1970. however, in the computation of ' capital gains ', the assessee put forward a claim that it was entitled to deduct from the full .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)197CTR(All)129
..... of section 32a of the act. subsequent declaration of law by the apex court would no doubt constitute existence of a mistake apparent on record ..... in a cold storage processing is involved and, therefore, it is an industrial undertaking within the meaning of section 2(7)(d) of the finance act, 1966 and 1967 which provisions are similar to the provisions of section 32a of the act. in view of the conflicting opinion by various high courts, the tribunal had held that as he issue ..... on record and could have been rectified under section 154 of the act. in the year 1976-77, this court had already taken the view that in cold storage processing of potato takes place and it is an industrial undertaking within the meaning of section 2(7)(d) of the finance act, 1966 and 1967 which corresponds o the provisions .....
Tag this Judgment!Court : Allahabad
Reported in : [1975]99ITR507(All)
..... proceedings. he found that the return of income was filed on october 13, 1964, and, therefore, the case was governed by the provisions of section 271, as amended by the finance act of 1964. he next observed that the total income as returned by the assessee was less than 80 per cent. of the income assessed and the ..... had been accepted as the correct income.' 4. this provision was amended by the finance act of 1964. the word ' deliberately ' occurring in clause (c) before the words ' furnished inaccurate particulars ' was omitted and the following explanation was added at the end of section 271(1)(c):' explanation.--where the total income returned by any person is less ..... unless the tribunal records its finding first. the tribunal shall now record the necessary finding on the second question while disposing of the case under section 260 of the income-tax act.12. in the end while we answer the first question in the negative, in favour of the department and against the assessee, we return .....
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