Court : Allahabad
Reported in : [2010]320ITR168(All)
..... heard sri shambhu chopra, learned standing counsel for the revenue and learned counsel appearing for respondent assessee.3. relying on the provisions of section 142a of the act which was inserted by the finance (no. 2) act, 2004, with effect from november 14, 1972, the learned standing counsel submits that the tribunal committed an error of law in setting ..... was passed on january 14, 1991, that is much before november 28, 2003. it had become final between the parties on the date when section 142a was inserted by the finance (no. 2) act, 2004, as there is nothing on record to show to the contrary.6. we are, therefore, of the considered opinion that the tribunal had ..... .5. we find that in the present case, the reassessment proceedings would be hit by the proviso as it also forms part of section 142a of the act, inserted by the finance (no. 2) act, 2004, with effect from november 14, 1972. the proviso has been reproduced above. from the reassessment order, we find that the original assessment .....
Tag this Judgment!Court : Allahabad
Reported in : 2010(1)AWC309
..... the petitioner's fundamental right under article 21 of the constitution of india.the. respondents have not shown anywhere as to what efforts they have made to arrange the requisite finance for payment of retiral benefits to the petitioner, who has retired as long as on 31st october, 2001, i.e., more than four years ago. counter-affidavit ..... may not cause any undue hardship and harassment to a common man. whenever it comes to the notice of this court that the government or its officials have acted with gross negligence and unmindful action causing harassment of a common and helpless man, this court has never been a silent spectator but always reacted to bring the ..... a common man is hardly equipped to match the might of the state or its instrumentalities. that is provided by the rule of law....public functionary if he acts maliciously or oppressively and the exercise of power results in harassment and agony then it is not an exercise of power but its abuse. no law provides protection .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC4208
..... establish that she was at moradabad for medical treatment and she belongs to same village. the petitioner also stated that since in the month of november and december, 2007 she was not running the shop on account of suspension/cancellation of license by the respondents, it was not necessary for her to submit the register to the ..... s license of fair price shop was suspended by the order dated 16.1.2008 (annexure no. 2 to the writ petition) and thereafter, a chargesheet dated 21.1.2007 (annexure no. 3 to the writ petition) was served to the petitioner. the chargesheet basically contains four charges i.e., (i) the petitioner does not belong to same ..... 2007, a surprise inspection was done that too, when the petitioner had gone to medical treatment because of her heart ailment, to the nursing home at moradabad. the order of cancellation of licence on the ground not covered by the chargesheet is another instance which is indicative of the fact that the sdm and the appellate authority have acted .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2010All3; 2010(1)AWC51
..... act of 2002.2. the act of 2002 was enacted to regulate securitisation and reconstruction of ..... of security interest act, 2002 (in short the act of 2002) for securitising the mortgaged assets secured for recovery of the financial assistance given by indiabulls housing finance limited (in short, ihfl) prior to the notification dated 19.9.2007 by the central government issued declaring ihfl a 'financial institution' under sub clause (iv) of clause (m) of sub-section (1) of section 2 of the .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC4026
..... passes an order in exercise of its jurisdiction to punish any person for contempt of court, then only an appeal shall be maintainable under sub-section (1) of section 19 of the act. as sub-section (1) of section 19 provides that an appeal shall lie as of right from any order, an impression is created that an appeal has been provided under the ..... ten days from today and file a fresh compliance report before the court on the date fixed. in case the order is complied with by that time, the principal secretary (finance) and the principal secretary (law) will not appear in person before this court on the date fixed. however, in case of non-compliance of the order they are directed ..... appeal has been rightly reported to be not maintainable, sri singh placed reliance on the case of smt. kamal kumari singh v. state of u.p. and ors. reported in 2007 (1) alj 389 and also the decision given in the case of midnapore peoples' coop. bank ltd. and ors. (supra), on which reliance has been placed by the .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC3558
..... of sub-section (5) of section 88 of the act. the agreement once signed and notified has to be given effect to by the state transport authority of the state and the regional transport authority concerned ..... state, as the case may be, under the concurrence, which may be shown or subject to and is by way of an exception to sub-section (1) of section 88 of the act.7. the parties have not addressed the court on any issue with regard to validity of the agreement or its publication in accordance with the provisions ..... to stage carriages. the reliance on clause 3, relates to contract carriage omni buses and motor cabs and clause 4 relates to stage carriage permits under section 72 of the motor vehicles act, 1988. clause 7 relating to corridor routes. the reference to these clauses are not helpful to the respondent no. 5. inasmuch as the general concurrence .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC4041
..... law for the time being applicable to a collector shall also apply to additional collector when exercising any powers and discharging any duties under sub-section (3) of section 14a of the act of 1957 as if he were the collector of the district, therefore, the respective orders passed by the additional district magistrate cannot be said ..... by the state government by a notification in the gazette to discharge all or any of the functions of the collector under the act. the collector is appointed under section 14 of the act, which provides that the state government shall appoint in each district an officer who shall throughout his district, exercise all the powers ..... the nature of certiorari to quash the impugned notice dated 16th january, 2009 as well as order dated 22 november, 2008 issued/passed by additional district magistrate (finance and revenue), kushinagar.2. it appears that vide an order dated 9th march, 2005 a mining lease was granted to the petitioner for excavating sand over an .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC3484
..... -entry and the new rate of rent.9. with the aforesaid observations, the instant writ petition is finally disposed of and the application under section 21(1)(b) of the act is allowed with embargo that the accommodation in question shall be reconstructed within the stipulated period and an option of re-entry be given to the ..... get an alternative accommodation in the city like kanpur. it is also true that some time will be consumed by the landlord in getting the map sanctioned, arranging for finances and seeking permission for reconstruction. following the decision in the case of state of u.p. v. additional district judge, 1997 (2) arc 173, wherein this ..... /regulations of local authority/development authority. reliance has also been placed oh a decision of mohd. hanif v. ixth additional district judge, muzajfarnagar and anr. 2007 (2) arc 85 : 2007 (3) awc 2368. the contention raised is that it is not necessary that the building should necessarily be in ruinous condition or fallen down. this view .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]320ITR142(All)
..... the department and sri ashish bansal learned counsel for the respondent.4. learned standing counsel submits that in view of the provisions of section 142a of the act which was inserted by the finance (no. 2) act, 2004, with effect from november 14, 1972, the assessment proceedings could not have been set aside. the submission is misconceived. ..... amiya bala paul v. cit : [2003] 262 itr 407?2. the original assessment under section 143(1)(a) of the income-tax act, 1961, was completed on november 19,1992. the reassessment proceeding under section 148 of the act was initiated and on the basis of the report of the district valuation officer investment in the ..... the assessment under section 143(1)(a) of the act had become final between the parties. in view of the proviso to section 142a of the act, reference to the departmental .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]187TAXMAN88(All)
..... the similar situation wherein the delay in filing the appeal before the commissioner of income-tax (appeals) was caused due to the pendency of the application under section 154 of the act has observed as follows:having heard the learned counsel for the parties, we are of the opinion that the commissioner of income-tax (appeals) as well ..... exercising due diligence and was not lethargic in filing the appeal against the order dated 25-9-2002. record of the case further shows that the proceedings under section 154 of the act took a long time which resulted the delay in filing the appeal.14. the hon'ble supreme court in collector, land acquisition, anantnag v. mst. katiji ..... the advise and action taken by the counsel in the matter. the appellant had every hope of securing the necessary relief under section 154 of the act. however, the said application under section 154 of the act was rejected on 20-10-2003 and the said order was served on the appellant on 25-11-2003. immediately thereafter the .....
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