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Judgment Search Results Home > Cases Phrase: finance act 2005 section 2 income tax Court: allahabad Page 98 of about 19,855 results (0.084 seconds)

Oct 16 2012 (HC)

M/S. Tikaula Sugar Mills Limited Vs. Cit Muzaffarnagar

Court : Allahabad

..... -section (1) that where an estimate of the value of any investment is required to be made, the ao ..... reopening the assessment. 10. for the aforesaid reasons, we are of the view that the ao committed gross error of law in reopening the assessment under section 147 of the act. both the income tax appeals are allowed. the questions of law are decided in favour of the assessee-appellant and against the revenue. the department will ..... books is not verifiable and was doubtful. the tribunal found that section 147 regarding "income escaping assessment" precedes with the words "if the assessing officer has reason to believe". the tribunal referred to the amendment made in section 142-a in income tax act by finance (no.2) act, 2004 retrospectively w.e.f. 15.11.1972 providing under sub .....

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Aug 24 1973 (HC)

Vaish College (Society) Shamli and ors. Vs. Sri Lakshmi NaraIn and ors ...

Court : Allahabad

Reported in : AIR1974All1b

..... college of the meerut university having been appointed under a written contract the provisions of statute 30 and of sub-section (3) of section 25-c of the agra act or sub-section (3) of section 28 of the meerut act will have the force of law and the relationship between the parties cannot be said to be purely contractual, ..... the registered society owning the college. the vice chancellor of the university exercises general control over the affairs of the affiliated college under sub-section (4) of section 10 of the meerut act. since the affairs of an affiliated college almost in all respects are supervised by the committee of management of the college, the vice chancellor ..... regarding the fulfilment of conditions of affiliation. the disputes about seniority of teachers are first to be decided by the principal. he is also a member of the finance committee. boys' fund is administered by him. a student can be admitted only when a principal accepts his application. he has a power of punishing the .....

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Aug 07 1997 (HC)

Amitabh Textiles Mills Ltd., Dehradun and Another Vs. U.P. State Elect ...

Court : Allahabad

Reported in : 1998(1)AWC43

..... industrial company and the respondents are not justified in taking any proceedings for recovery of the amount in view of the provisions of section 22 of the act. section 22 (1) of the act provides that no proceedings for the winding up of the industrial company or for execution, distress or the like against any ofthe ..... the company was functioning and incurring further liabilities on account of its own action or omission after it was declared as sick. the object of section 22 of the act is not that a company may continue to function and incur further liabilities by making purchases, consuming electricity and thereafter say that recovery proceedings ..... enforcement of the measures so determined. the provision regarding suspension of legal proceedings contained in section 22 (1) seeks to advance the object of the act by ensuring that a proceeding having an effect on the working or the finance of a sick industrial company shall not be instituted or continued during the period the matter .....

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Feb 27 2009 (HC)

Government Approved Tourist Guide Association and Approved Guide Assoc ...

Court : Allahabad

Reported in : 2009(2)AWC2050

..... government or such officer or authority subordinate to the state government. as may be specified in the direction.rules have been framed in exercise of power under section 38 of the 1958 act, namely, the ancient monuments and archaeological sites and remains rules, 1959 (hereinafter referred to as the 1959 rules). rule 8(d) contains a restriction ..... entitling them to visit to only state protected monuments. 30. learned counsel for the parties have referred to the judgment of the delhi high court dated 7th march, 2005 in writ petition no. 4366 of 2001 (anuj johri v. union of india and ors.). in the said judgment the writ petition was filed for a direction ..... be encroachment of an occupied field under the 1958 act. the state act 1956 is referable to entry 12 of list-ii of the constitution of india, i.e., concurrent list. entry 12 of list-ii is quoted below:12 - libraries, museums and other similar institutions controlled or financed by the state, ancient and historical monuments and records .....

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Feb 19 1957 (HC)

Abdul Shakur and ors. Vs. Kotwaleshwar Prasad and ors.

Court : Allahabad

Reported in : AIR1958All54

..... chief justice for the constitution of a full bench for a decision of the following questions:--1. whether the presumption mentioned in clause (a) of section 118. negotiable instruments act, 1881, can be invoked in insolvency proceedings where an alleged debt against the insolvent is called in question by the official receiver or by a ..... what is particularly significant) stamped papers on the basis of which he was to receive in further from those who were obtaining his signatures the wherewithal to finance his litigation against his brothers. it could not validly be contended therefore that the mind of the insolvent did not accompany the signature. the correct position therefore ..... , has been found to be baseless. that being so, mere general bad character of the insolvent would be quite irrelevant in a civil case. section 52, indian evidence act.36. as regards the second circumstance that the insolvent was under the influence of amir hasan, there is really no evidence to support that finding .....

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Feb 22 1954 (HC)

Mohammad Sabir Ali Vs. Tahir Ali and ors.

Court : Allahabad

Reported in : AIR1957All94

..... (air 1921 all 120) (i). the amount will naturally differ according to the position in life of the person concerned.there is no such restriction in section 3, waqf validating act, because the section provides that the income of the waqf may be reserved wholly or partially for the support and maintenance of the waqif, his family and descendants, in our ..... of property to god almighty who is not a living person, is not a transfer within the meaning of section 11 of the act or of section 12, and, therefore neither section 11 nor section 12 applies to such an alienation. the act therefore, does not provide for such an alienation and as it is valid under the mohammedan law to which ..... challenged the validity of the sale deed obtained from him by defendants 4 and 5 in respect of the bulk of the property on the assurance that they would finance and support the litigation which they had no intention to do.8. the defendants were, therefore, said to be in wrongful possession of the entire property left .....

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Jun 11 1947 (PC)

Burha and ors. Vs. Emperor

Court : Allahabad

Reported in : AIR1948All93

ordermalik. j.1. the applicants have been convicted under sections 3 and 4, u.p. public gambling act, and three of them have been sentenced to pay a fine of rs. 75 each, and the others to pay fines of rs. 50 each, and in default to undergo ..... . the honble bajpai j. observed : 'it is not desirable that that very magistrate should try the case ultimately.' this was on the ground that in a case under the gambling act the question of the legality of a warrant was very material as a question of some importance and the accused could examine the magistrate as a witness. ordinarily, a magistrate ..... who has issued a warrant should not try a case under the gambling act as before the search warrant is issued by him he has to be satisfied that the information given to him was credible. but, if the accused has raised no objection .....

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Jul 11 1949 (PC)

Tunda Vs. Rex

Court : Allahabad

Reported in : AIR1950All95

..... of the learned government advocate contends that if the appellant threw down munshi on the hard chabutra, then certainly the appellant was guilty of a rash and negligent act within the meaning of section 301. i have looked into the evidence of the investigating officer. he does not state that he found any marks on the chabutra to indicate that the ..... is an offence which is done by accident or misfortune, and without any criminal intention or knowledge in the doing of a lawful act in a lawful manner by lawful means and with proper care and caution.'section 87 provides:'nothing which is not intended to cause death, or grievous hurt, and which is not known by the doer to be ..... it. he, however, missed the boar and hit amar singh causing him injuries which resulted in his death. it was held that the act of basant singh in firing was neither negligent nor rash within the meaning of section 304a, penal code. this case was followed in shakur khan v. emperor, a. i. r. (18) 1931 lah 64 : (32 cr.l .....

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Sep 07 1961 (HC)

Joti Prasad Upadhya Vs. Kalka Prasad Bhatnagar and ors.

Court : Allahabad

Reported in : AIR1962All128

..... exercising his powers the chancellor was not exercising the executive powers of the state.12. this finds corroboration from the other provisions of the agra university act. section 7 clearly lays down that the chancellor is an officerof the university. the state government is admittedly not an officer of, nor is it subordinate to ..... over the budget of the university (vide the second proviso to section 27-a(3) and section 33) and the recognition of ..... ex-officio member of the executive council.under section 20 the state government has the power to nominate two members o the committeeof reference, also known as finance committee. the state government can also issue certain directions under the proviso to section 24(2) of the act. the state government has also retained its control .....

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Aug 12 1976 (HC)

Fida Ali Vs. Amroha Sahkari Kraya Vikaraya Samiti Ltd. and ors.

Court : Allahabad

Reported in : AIR1977All158

..... fully applicable to the instant case. if the agreement of reference itself is challenged, the only remedy a party has is to proceed under section 33 of the arbitration act. 17. in prem sagar chawla v. security & finance (p.) ltd., air 1968 delhi 21 (fb), a full bench of the delhi high court laid down the following proposition : ' ..... question in any civil or revenue court and shall in all respects be final and conclusive.' 13. in view of section 46 of the arbitration act, the provisions of that act, except sub-section (1) of section 6 and sections 7, 12, 36 and 37 apply to every arbitration under any other enactment for the time being in force, except ..... where the challenge to the award is on the ground of factual non-existence of the arbitration agreement, the case would be one of challenge to the existence of the award in section .....

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