Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1982)1ITD337(All.)
..... any debate or discussion.he, therefore, urged that the ito should be directed to entertain the application made under section 154 of the act and pass suitable order thereon.7. the learned representative for the department, on the other hand, strongly relied on the order of the income-tax authorities and ..... forgings ltd. [1978] 112 itr 389. therefore, the learned counsel for the assessee invited our attention to the assessee's application made under section 154 of the act and highlighted the fact that each of the mistakes pointed out in the said letter were apparent from the face of the record and could have been rectified without ..... is thekarta of the huf 1,766 -------- -------- 3. on receipt of the said order of the ito, the assessee made an application under section 154 of the act requesting the ito to rectify his order in respect of certain items. in order to better appreciate the rival submissions of the parties, we reproduce below, the relevant .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2004)89ITD642(All.)
..... income.hon'ble allahabad high court in the matter of banaras textorium v. cit (169 itr 782) held as under: "in the scheme of the act, the proceedings for imposition of penalty, though emanating from proceedings of assessment, are essentially independent and a separate aspect of the proceedings which closely follow the ..... has concealed the particulars of his income or furnished inaccurate particulars of such income.therefore, penalty proceedings, though initiated in the proceedings under income-tax act, yet it is independent in nature and have to be considered separately. the quantum proceedings and penalty proceedings are essentially different proceedings altogether.hon'ble supreme ..... unexplained investment in construction of house was deleted. on facts and circumstances, the a.o. issued notice under section 271(1)(c) of the income-tax act and, after considering the reply of the assessee and the previous proceedings, imposed the penalty under section 271(1)(c) vide order dated 24th august, .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(2)AWC1823
..... the domain of the executive under the constitution. imagine the executive advising the judiciary in respect of its power of judicial review under the constitution, we are bound to re-act scowlingly at any such advice.'6. it may be noted that in the case of mallikarjun rao and ors. v. state of andhra pradesh. no scheme of regularisation framed by .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All538; (1954)IILLJ279All
..... pradesh by its notification, dated 11-1-1950 as subsequently amended, was not in accordance with law. the function of a court of enquiry under the industrial disputes act (act no. 14 of 1947) is merely to report on any matter appearing to be connected with or relevant to the industrial dispute after holding an enquiry. for ..... directed by that notification that the court of enquiry was to enquire into the matters referred to it immediately and, as provid-ed in section 14, industrial disputes act (act no. 14 of 1947), submit its report not later than two months from the commencement of the enquiry. as a consequence of the appointment of the court ..... dispute between the employers and the employees of the sugar factories and the uttar pradesh government, in exercise of the powers conferred by sections 6 & 10, industrial disputes act (act 14 of 1947), issued the labour department notification no. 167 (st)/xviii, dated january 11, 1950, appointing a court of enauiry and referring the dispute to it .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(2)AWC1571; (2002)2UPLBEC1469a
..... holder entered upon the land and resumed possession of it the very next moment after the land was actually taken possession of and became vested in the government, such act on the part of the tenure holder did not have the effect of obliterating the consequences of vesting. the stand of the petitioner that the possession of the ..... petitioner is still in possession over the land in dispute and as no award had been made the proceedings for acquisition of land had lapsed under section 11a of the act.3. a short counter-affidavit has been filed on behalf of ghaziabad development authority (respondent no. 4), wherein, it is averred that after dismissal of the writ ..... the entire proceedings commencing from notification dated 7.7.1984 issued under section 4(1) and the notification dated 9.7.1984 issued under section 6 of land acquisition act for acquisition of petitioner's land be quashed. in the alternative, it is prayed that if the aforesaid prayer is not granted, a writ of mandamus be issued .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(2)ESC1547
..... establishment, factory used in the definition of employee means any person employed on wages discharging in one industrial establishment who is eligible for gratuity under the act except those whose nomenclature is excluded from the definition including an apprentice, any skilled, semi skilled, or unskilled, manual, supervisory, technical or clerical ..... under the prescribed terms and conditions which may be different for different categories of apprentices. it is then submitted that section 13 of the act provides that the employer shall pay to every apprentice during the period of apprenticeship training stipend and every apprentice undergoing apprentice ship training in a ..... was no contract of apprenticeship executed between the parties in the prescribed proforma laying down the terms and conditions for receiving training under the apprentices act, 1961.apprentice in an industrial establishment are of two distinct classes, i.e.,(i) apprentices who are learners in a designated trade under a .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(4)AWC3337
..... civil appeal.8. section 21(8) of the act provides for enhancement of rent only against certain types of tenants i.e. state government, local authorities, public sector corporations or recognized educational institutions. under the said provision ..... .e. market value of the building in dispute) and /subsequent purchasers were permitted to file fresh application for enhancement of rent under section 21(8) of the act. against the said judgment and order special leave petition no. (c) 14754 of 2001 was filed before hon'ble supreme court which has been admitted and converted into ..... in tenancy occupation of indian oil corporation for a long time. an allotment application was filed before r.c.&e.o.; under section 16 of u.p. act no. 13 of 1972 alleging therein that indian oil corporation had acquired an entire floor in indira bhawan, allahabad and had completely shifted its office from the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2005All406; 2006(1)AWC290
..... view of the learned presiding officer of the court that ornaments and wearing apparels etc. of smt. indira could no be dealt with under section 27 of the hindu marriage act is erroneous and suitable orders should be passed in respect of these items also.15. with this back ground, now we deal with counter claim of smt. indira. ..... of chief judicial magistrate, meerut against arun kumar, his parents and two unmarried sisters under sections 307, 313, 498a, 506 i.p.c. and 3/4, dowry prohibition act. the magistrate passed an order directing sho. kotwali meerut to register a case, and then arun kumar was arrested by the police and his parents and sisters had to surrender ..... kumar had filed original suit no. 492 of 1989 in the court of the civil judge, meerut against the defendant, smt. indira under section 13 of the hindu marriage act with these allegations that their marriage had taken place at meerut on 29.1.1988 according to hindu rites. thereafter smt. indira came to the house of the plaintiff .....
Tag this Judgment!Court : Allahabad
Reported in : 2008(2)AWC1697
..... india v. municipal committee, jalalabad and anr. : air1999sc2573 , the apex court considered the case of imposition of house tax under the provisions of the punjab municipalities act, 1911 and held that food corporation of india was a company - a distinct entity from central government, and thus, not being a government department, was entitled ..... of the central government does not lead to the further inference that the corporation is a government department. the reason is that the f.c. act has given the corporation an individuality apart from that of the government. in any case the corporation cannot be divested of its character as a 'company ..... binding upon the persons concerned. government includes, both the central government as well as the state government, if considered under the provisions of the general clauses act, 1897. therefore, the government is an impersonal agency concept including all its administrative and secretarial officers. government is a part of the body politic having .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(2)AWC1447
..... the proceedings before the tribunal, which have come before it either on a reference under section 10 or by way of an application under section 33 of the act. 14. in premier automobiles ltd. v. kamlekar shantaram wadke : (1975)iillj445sc the principles of alternative remedy, in so far as the dispute falling under the ..... employer has not adopted prescribed procedures or has violated principles of natural justice, the employee may agitate such irregularities under the machinery provided under the industrial disputes act.13. the contention of counsel for the petitioner that the high court should interfere in order passed without holding domestic enquiry and against the principles of natural ..... proceedings will be initiated.10. the question as to whether high court is justified in interfering in writ petition when alternative remedy is available under the industrial disputes act, has been considered by hon'ble the supreme court in u.p. state spinning co. ltd. v. r.s. pander and anr. (2005)107 flr .....
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