Court : Punjab and Haryana
Decided on : Feb-25-1970
Reported in : (1970)72PLR798
1. Shri Bhim Sen Sharma, a School teacher, aged about 43 years, was going on a cycle when he was knocked down and killed by Punjab Roadways Bus No. PNE - 8388 at about 3-45 P.M. on 22nd of January 1962 on the Grand Trunk Road near village Padhana. His widow Smt. Shanti Devi filed a claim for compensation under Section 110-A of the Motor Vehicles Act, and the Motor Accidents Claims Tribunal, Punjab, has awarded her a sum of Rs. 3,000/- only as compensation. A sum of Rs. 8,520/- which was found payable to her four minor children from her wedlock with the decease, has been withheld from her on the ground that Smt. Shanti Devi had not joined her children as applicants. It may be mentioned here that the eldest of these minors was a girl aged about 10 years. Smt. Shanti Devi naturally feels aggrieved and has come up in appeal. According to her, the income of the deceased and the amount of compensation due to the dependants had been meagrely assessed and the learned Tribunal has added insult ...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-20-1970
Reported in : [1970]78ITR142(P& H)
D.K. Mahajan, J.1. At the instance of the assessee, the Income-tax Appellate Tribunal (Delhi Bench 'B') has referred the following two questions of law for our opinion:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal rightly held that the sums of Rs. 37,157 and Rs. 73,787 were chargeable to tax in the hands of the assessee-company in the assessment years 1956-57 and 1957-58 respectively?(2) Whether, on the facts and in the circumstances of the case, the Tribunal rightly disallowed the assessee-company's claim for deduction of the payment of Rs. 37,157 and Rs. 73,787, under Section 10(1) and Section 10(2)(xv) of the Indian Income-tax Act, 1922, in the assessment years 1956-57 and 1957-58, respectively?'2. The assessee is Messrs. Panipat Woollen and General Mills Co. Ltd., Kharar. It had two units. The first unit was engaged in the spinning of yarn from raw and waste wool and was known as the Panipat Woollen Mills. The second unit was engaged in the spinning ...
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