Court : Allahabad
..... the aforesaid, it is essential for the court to consider the meaning of "undisclosed income" as defined under section 158b(b) of the income tax act as amended by the finance act, 2002 with effect from 01.07.1995. for facility, the said provision is extracted hereunder: "158b(b) where returns of income have been ..... block assessment proceedings and could not be utilized in re-opening the assessment. the learned counsel consequently, submitted that the entire proceedings initiated under section 148 was patently illegal, without jurisdiction and was liable to be quashed. in support of his submissions, the learned counsel placed reliance on the decision of the madras high ..... supreme court in gkn driveshafts (india) ltd. v. ito [2003] 259 itr 19/[2002] 125 taxman 963, the petitioner moved an application dated 25.02.2005 requesting the authority to supply him the reasons for re-opening the assessment proceedings. in response to the said application, the assessing officer supplied the reasons dated .....
Tag this Judgment!Court : Allahabad
..... to be made and/ or to what extent the income is to be assessed in the hands of gopi apartments. 13. sri agrawal also contended that by the finance act, 2003, amendment in section 153a w.e.f. 01.06.2003 was made and sections 153a and 153c were added in place of sections 153bc and 153bd. section 158bc is equivalent to ..... in this regard, sri agrawal referred to the observation in manish maheshwari's case to the effect that "no proceeding under section 158bc had been initiated. there is, thus, a patent non-application of mind.' 15. sri ashish bansal, learned counsel for respondent assessee, on the other hand, contended that the initiation of the proceedings under section 153c against the respondent ..... assessment in respect of the respondent-m/s gopi apartments was completed on 31.12.2008. the total income was assessed at rs.1,05,93,010/- for a.y. 2005-2006. 4. the respondent assessee preferred an appeal before the c.i.t. (a) i, kanpur against the assessment order dated 31.12.2008. the c.i.t. (a) .....
Tag this Judgment!Court : Allahabad
..... in kaka singh vs. additional collector and district magistrate (f and r), air 1986 all. 107 and it held: "we are inclined to think that the object of the amending act being to avoid large scale evasion of stamp duty, it is not meant to be applied in a matter of fact fashion and in a haphazard way. market value itself ..... of rent stated by tehsildar, has passed impugned order simply on the ground that petitioner could not lead evidence to show otherwise. this approach on the part of respondents is patently illegal and it does not confirm the requirement of section 47-a. 5. it goes without saying that proceedings under section 47-a(4) can be initiated only when ..... court is in entire agreement. 13. it is in these circumstances this court having considered the aforesaid authorities and also 1997 rules in civil misc. writ petition no. 1637 of 2005, anil kumar and another vs. state of u.p. and others, decided on 22.02.2008 has said: "the collector however has to examine all relevant aspects in the .....
Tag this Judgment!Court : Allahabad
..... district magistrate (f and r), air 1986 all. 107 and it held: "we are inclined to think that the object of the amending act being to avoid large scale evasion of stamp duty, it is not meant to be applied in a matter of fact fashion and in ..... is no basis of enhancement of value, has dismissed appeal. it is said that both the orders impugned in this writ petition are patently illegal and show a total non-application of mind on the part of respondents. 5. it goes without saying that proceedings under section ..... the question of market value. this court also having considered the above aspects and 1997 rules in civil misc. writ petition no. 1637 of 2005, anil kumar and another vs. state of u.p. and others, decided on 22.02.2008 observed as under: "the collector however ..... rule 4 or 5 of 1997 rules. after considering 1997 rules this court in ram khelawan vs. state of u.p. and another, 2005(98) rd 511 has also taken the same view and has said: "15. it is quite possible that even in the first instance .....
Tag this Judgment!Court : Allahabad
..... special judge in accordance with the procedure established by law and enacted by parliament. (ii) the right of revision to the high court under section 9 of the criminal law amendment act. (iii) the right of first appeal to the high court under the same section. (iv) the right to move the supreme court under article 136 thereafter by way of ..... chengalvarya naidu vs. jagannath and others . in para 7 and 8 of the judgment it has been held as follows: "7. the high court, in our view, fell into patent error. the short question before the high court was whether in the facts and circumstances of this case, jagannath obtained the preliminary decree by playing fraud on the court. the ..... compromise was a lawful one and, thus, had any jurisdiction to entertain the same... {see also k. venkatachala bhat and anr. v. krishna nayak (d) by l.rs. and ors. (2005) 4 scc 117}. in r. rathinavel chettiar and anr. v. v. sivaraman and ors. (1999) 4 scc 89: 1999scfbrc 181, this court opined: 22. in view of the above .....
Tag this Judgment!Court : Allahabad
..... a stop and provided copious opportunities for corruption. there is wide spread clamour for removing this most potent clog on housing. 2. parliament has no power to repeal or amend the act unless resolutions are passed by two or more state legislatures as required under clause (2) of article 252. 3. the legislature of haryana and punjab have passed resolutions ..... in state of u.p. and another vs. hari ram and another reported in 2005(60) alr 535 has also been relied by the counsel for the parties. the division bench in the said judgment held that mere vesting of land declared surplus under the act, 1976 without resuming de-facto possession is of no consequence and the land holder ..... to one which is provided for in section 6 of the act, 1897. the proposition laid down by the apex court in messrs hoosein kasam dada's case (supra) was again reiterated by the apex court in the case of glaxo smith kline plc and others vs. controller of patents and designs and others reported in (2008)17 scc 416. .....
Tag this Judgment!Court : Allahabad
..... the central excise act. the petitioner has also prayed for lifting the attachment of the petitioner's property at b-12 and 13, meerut road, ghaziabad and to quash the demand notice dated 8.10.2003. 2. by an amendment application the petitioner has prayed for declaring the auction held on 8.11.2005, as null and void and to quash ..... shukla appears for the central excise department. the petitioner is a public limited company engaged in the manufacture of generic as well as patent and proprietary medicines (exisable goods) falling under chapter-30 of the central excise tariff act, 1985. the petitioner is also availing the benefit of modvat/cenvat credit of duty paid on inputs used in the manufacture of ..... the goods was fixed at rs.64,008/- per metric tonne which comes to rs. 38,40,480/- for 60 metric tonnes. the auction was held on 8.11.2005 and the sale concluded on 9.1.2006. the goods were purchased by one m/s mittal enterprises for rs. 34,34,000/- in accordance with the procedure prescribed .....
Tag this Judgment!Court : Allahabad
..... no sale consideration was paid to him. as by the time when this second appeal was admitted section 100 cpc had not been amended hence there was no occasion to frame substantial question of law at the time of admission of this second appeal. in this ..... idea of age. 8. the finding of the minority of the plaintiff on the date in the execution of the sale deed is patently erroneous in law as extremely relevant piece of evidence i.e. admission of the plaintiff himself has illegally been discarded and irrelevant piece ..... erroneous in law and is liable to be set aside in second appeal vide:- "1. state of punjab vs. mohinder singh a.i.r. 2005 s.c. 1868 2. abdul raheem vs. karnataka electricity board and others a.i.r . 2008 s.c. 956 3. u.r. ..... gift deed and the courts below did not record any finding regarding that. when defendant asserted that gift deed was not his voluntary act, without deciding that gift deed was in fact executed, no statement made in the gift deed including the statement about the age .....
Tag this Judgment!Court : Allahabad
..... taking cognizance in case of theft of electricity: i. as per the provisions of the act and in accordance with the order dated 8.6.2005 of ministry of power under electricity rules 2005 issued under power to remove difficulties and electricity (amendment) act 2007, the procedure in clause 8.1 above and as provided herein, does not ..... rating in case of lt domestic agriculture and commercial consumers. in such cases, the licensee shall check the connected load at the premises, affix a numbered patented paper seal on the tampered meter and shall also record the particulars of the same in the report. in case of ht connection, the supply may be ..... emblem, pictorial representation , for distinguishing mark or sign of any kind; as in the laws prohibiting the marking of ballots used in public election with and device. in patent law, a plan or contrivance, or an application, adjustment, shaping, or combination of materials or members, for the purpose of accomplishing a particular result or serving a .....
Tag this Judgment!Court : Allahabad
..... facility became available to any land by a state irrigation work coming into operation subsequent to the enforcement of the uttar pradesh imposition of ceiling on land holdings (amendment) act, 1972, and at least two crops were grown in such land in any agricultural year between the date of such work coming into operation and the date of ..... irrigation facility became available to the land by a state irrigation work coming into operation subsequent to the enforcement of u.p. imposition of ceiling on land holdings (amendment) act, 1972 and at least two crops were grown in any such agricultural years between the date of such work coming into operation and the date of issuance of ..... -parte decision has been given. it is submitted that prescribed authority passed the order on merits but it was ex parte qua the petitioners. hence he committed a patent error by observing that since he had passed the order on merits, therefore , it cannot be said to be ex parte. it is also contended that authorities .....
Tag this Judgment!