Court : Allahabad
Reported in : 2000(3)AWC1803
..... made a futile attempt to convince the court by making a reference to the report of the additional district magistrate (revenue and finance) who had submitted his report to the district magistrate on being asked by thelatter. ..... it appears that the district magistrate out of his zeal and enthusiasm acted in haste and asked his additional district magistrate to enquire into the matter ..... district magistrate took nearly five months to complete the enquiry but surprisingly, he acted in a manner which was contrary to the settled norms of an enquiry being ..... 1986 uplbec 1114, that the government has to act in accordance with the provisions of section 48 (2a) of the act in a quasi-judicial manner in considering the charges and passing ..... government has not proceeded to hold an enquiry in a quasi-judicial manner as a result of which the compliance of the provisions of section 48 (2a) of the said act were not carried out in letter and spirit. ..... proceeded on the basis of the ex parte enquiry report and acted with bias and prejudice against the petitioner. ..... the principal secretary of nagar vikas simply acted upon the reports of the district magistrate and additional district magistrate and he did not even discuss the various explanations on individual charges that were ..... the state government was acting in a quasi-judicial manner, it was required to consider the charge and the petitioner's explanation and to state reasons as to why the petitioner's explanation was not satisfactory and that the charge is .....
Tag this Judgment!Court : Allahabad
Reported in : (2007)213CTR(All)77
..... counsel for the revenue submitted that section 54e of the act was brought on the statute book by finance (2) act, 1977, w.e.f. ..... ) 141 ctr 67 (sc) : air 1997 sc 2523 while interpreting the provisions under section 22 of the act has held that amendment introduced to section 27 of the act by the finance act, 1987 by substituting els. ..... though sub-section (5) was inserted by the finance act, 1987 w.e.f. ..... which was inserted by finance act, 1987 w.e.f. ..... not disputed that the respondent have invested the amount in specified assets within the period provided under section 54e of the act and, therefore, the applicability of section 54e is to be judged from the date when capital gains had arisen.8. ..... our anxious consideration to the various pleas raised by the learned counsel for the parties, we find that section 45 of the act deals with various situations when capital gains can be said to have arisen. ..... the present appeal filed under section 260a of the it act, 1961 by the revenue has been admitted by this court vide ..... invested the amount within six months as contemplated under section 54e of the act, the tribunal had rightly allowed the benefit. ..... on the following substantial questions of law:(1) whether on the facts and in the circumstances of the case, the tribunal was justified in allowing the assessee deduction under section 54e read with section 54h of the it act, 1961 for purchase of capital gains units for rs. ..... 1991 passed under section 143(3)/251 of the act, whereas the cit(a) vide his order .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]320ITR114(All)
..... on the basis of the report of the departmental valuation officer in respect of investment made in the construction of building by the respondent-assessee at building material market in juhi, kanpur, proceedings under section 147/148 of the act was initiated and, vide order dated march 27, 2001, the assessing officer added the difference in the valuation made by the departmental valuation officer and the investment shown by the assessee as income from other ..... we have perused the three orders passed by the authorities filed along with the memo of appeal as also the proviso of section 142a of the act which is as under :provided that nothing contained in this section shall apply in respect of an assessment made on or before the 30th day of september, 2004, and where such assessment has become final and conclusive on or before that ..... the assessment order under section 143(3) of the income-tax act, 1961, hereinafter referred to as 'the act', in respect of the assessment year 1989-90, was originally framed on december 4, 1990. ..... 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. ..... relying on the provisions of section 142a of the act which was inserted by the finance (no. ..... according to him, the assessing officer was fully justified in taking recourse to the provisions of under section 147/148 of the act on the basis of the report on the departmental valuation officer.4. .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]320ITR168(All)
..... on the basis of the report of the departmental valuation officer in respect of investment made in the construction of building by the respondent-assessee at building material market in maida bazar, kanpur, proceeding under section 147/148 of the act, was initiated and vide his order dated december 16, 1997, the assessing officer added the difference in the valuation made by the departmental valuation officer and the investment shown by the assessee as income from ..... we have perused the three orders passed by the authorities filed along-with the memo of appeal as also the proviso to section 142a of the act which is as under:provided that nothing contained in this section shall apply in respect of an assessment made on or before that 30th day of september, 2004, and where such assessment has become final and conclusive on or before that ..... the assessment order under section 143(1) of the income-tax act, 1961, hereinafter referred to as the act, in respect of the assessment year 1990-91, was originally framed on january 4, 1991. ..... 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. ..... relying on the provisions of section 142a of the act which was inserted by the finance (no. ..... according to him, the assessing officer was fully justified in taking recourse to the provisions of under section 147/148 of the act on the basis of the report on the departmental valuation officer.4. .....
Tag this Judgment!Court : Allahabad
Reported in : [2007]290ITR626(All)
..... of the claim of weighted deduction with respect to the salaries of the directors and managing director we find that the same could not be said to be governed under sub-clause (i) of section 35b(1)(b) of the act since it cannot be said to be related to advertisement and publicity outside india. ..... 228itr463(sc) that the expenses incurred on stationery, postage and printing do not fall under any of the clauses of section 35b(1)(b) of the act and, therefore are not admissible for weighted deduction. ..... weighted deduction on the expenses of stationery, printing and postage is concerned it is not permissible in respect of the items as it falls under sub-clause (iii) of section 35b(1)(b) of the act as held by the apex court in the cases of cit v. ..... it claimed weighted deduction under section 35b of the act, inter alia, on the following items to the extent mentioned therein:1 ..... has further held that this salary could be said to be relatable to sub-clause (iii) of section 35b(1)(b) which was not operative for the assessment year in question, having been omitted by the finance (no. ..... reference to stationery, printing and postage expenses on the ground that they were relatable to section 35b(1)(b)(iii) which was not operative for the assessment year in question, having been omitted by the finance (no. ..... no part to play in terms of rule 6aa(c) and also that they were relatable to section 35b(1)(b)(iii) which was not operative for the assessment year in question, having been omitted by the finance (no. .....
Tag this Judgment!Court : Allahabad
Reported in : [1983]144ITR29(All)
..... another allegation was that a notice under section 80, cpc, had been served on the defendant through the secretary, ministry of finance, government of india, new delhi, and, in the circumstances, the plaintiff was obliged to file a suit for the recovery ..... no express exclusion the examination of the remedies and the scheme of the particular act to find out the intendment becomes necessary and the result of the inquiry may be ..... (2) where there is an express bar of the jurisdiction of the court, an examination of the scheme of the particular act to find the adequacy or the sufficiency of the remedies provided may be relevant but is not decisive to sustain the jurisdiction ..... therefore, the plaintiff-appellant was entitled to bring the suit and the trial court acted illegally in accepting the defence plea that the suit was barred by section 67 ..... not exclude those cases where the provisions of the particular act have not been complied with or the statutory tribunal has not acted in conformity with the fundamental principles of judicial procedure. ..... amalgamation ' has been denned in section 2, sub-clause (1a) and that definition has been added in the act by the finance (no. ..... the following observations:' it is also well settled that even if jurisdiction is so excluded, thecivil courts have jurisdiction to examine into cases where the provisionsof the act have not been complied with or the statutory tribunalhas not acted in conformity with the fundamental principles of judicialprocedure. '26. .....
Tag this Judgment!Court : Allahabad
Reported in : [1983]144ITR28(All)
..... runs as follow :'assessee means a person by whom income-tax or any other sum of money is payable under the is act, and includes every person in respect of whom any proceeding under the is act has been taken for there assessment of his income or of there loss sustained by him or of there amount of refund due to him'.it was contended on behalf of there appellant threat there appellant was neither an assessee as is evident from ..... (2) where there is an express bar of there jurisdiction of there court, an examination of there scheme of there particular act to find there adequacy or there sufficiency of there remedies provided may be relevant but is not decisive to sustain there jurisdiction of there civil court.where there is no express exclusion there examination of there remedies and there scheme of there particular act to find out there intendment becomes necessary and there result of there inquiry may be decisive ..... 80, cpc, had been served on there defendant through there secretary, ministry of finance, government of india, new delhi, and, in there circumstances, there plaintiff was obliged to file a suit for there recovery of there aforesaid amount.there defendant contested there claims of there plaintiff on there allegations threat there ..... therefore, there plaintiff appellant was entitled to bring there suit and there trial court acted illegally in accepting there defence plea threat there suit was barred by s ..... (1a) and threat definition has been added in there act by there finance (no .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)221CTR(All)49; [2008]307ITR298(All); [2009]180TAXMAN328(All)
..... scientific examination might indicate loss of moisture content, that is not sufficient for holding that the stored articles have undergone a 'process' within the meaning of section 2(7)(c) of the finance act, 1973.held accordingly, that the appellant-company running a cold storage was not an 'industrial company' for the purpose of section 2(7)(c) of the finance act, 1973, and schedule i thereto and was not entitled to concessional rate of tax thereunder.19. ..... in common parlance, 'processing', is understood as an action which brings forth some change or alteration of the goods or material subjected to the act of processing by observing that (headnote):in a cold storage, vegetables, fruits and several other articles which require preservation by refrigeration are stored. ..... and cold storage observed that (headnote):a perusal of clause (b)(iii) of section 32a(2) of the income-tax act, 1961, makes it clear that a machinery or plant is eligible for investment allowance when installed for the purposes ..... years under consideration, the assessee has claimed investment allowance under section 32a of the income-tax act (hereinafter referred to as 'the act'), by stating that the assessee is producing chilled air in the cold storage, which amounted to ..... cit [2005] 148 taxman 467, observed that the investment allowance under section 32a of the act cannot be allowed on cold storage in respect of plant and machinery installed for running the business of cold storage, as it is not engaged in the .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)202CTR(All)343
..... having heard the learned counsel for the parties we find that even though section 80p(2)(d) of the act provided deduction of the whole of such income received by way of interest or dividend by the cooperative society from its investment with any other cooperative society, it is subject to the provisions of section 80ab of the act, which was inserted by finance (no.2) act, 1980 with effect from 1stapril, 1981. ..... it may be mentioned here that the legislature by the finance (no.2) act, 1980 had introduced sections 80aa and 80ab into the act by the reason of the interpretation placed by the apex court upon section 80m in cloth traders ..... opinion to this court:-'whether, on the facts and in the circumstances of the case the income-tax appellate tribunal was legally correct in holding that deduction under section 80p(2)(d) of the income-tax act, 1961 is allowable on the gross amount of interest ignoring the provisions of section 80b(5) which defines the term 'gross total income' in such a way that it could only mean net income before making any ..... income of the assessee, then, notwithstanding anything contained in that section, for the purpose of computing the deduction under that section, the amount of income of that nature as computed in accordance with the provisions of this act (before making any deduction under this chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessee and which is included in his gross total income.'8. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All19; [1960]40ITR222(All)
..... the liability is on the 'total income' according to the rates mentioned as applicable to that total income, under the finance act and the persons whose total income is assessed becomes liable to that tax under the law.it is not of much significance that the mere work of calculating the amount ..... for the petitioners, without giving up the other grounds, pressed in, main for our consideration two grounds for challenging the notices and proceedings under section 34(1a) of the income-tax act -- (1) that section 34(1 a) of the act offended article 14 of the constitution as it denied equality before the law and provided a discriminatory procedure which could be followed by the income-tax officer in 'the case of ..... injustice, so that the courts should accept that possible interpretation which would lead to proper justice.in the present case, if i was to accept the interpretation sought to be put on section 34(1a) of the act on behalf of the petitioner, it would mean that the legislature intended to do injustice to persons proceeded against under this provision of law, while it provided justice only in cases of those persons who are ..... to issue a potice of demand under section 29 because in consequence of the order nsissed by him determinnig the total income for the purposes of the income-tax act he has the implid duty to charge the income or determine the tax due to give effect to section 3 of the act read with the finance act of that year. ..... 3 read with the finance act passed each year. .....
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