Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1984)9ITD206(All.)
..... by the ito for the assessment year in question, the directions dated 22-9-1979 given by the iac (assessments) to the ito order dated 27-1-1978 and of the hon'ble high court in the corporation's writ petition supra and para 2 of the order dated 21-2-1980 of the learned commissioner (appeals) impugned before us and submitted that the income-tax authorities as also the hon'ble high court had clearly held that the corporation was a local authority.referring to section 10(20) of the 1961 act and section 1(2) of the 1974 act, read ..... we have only to see if on the basis of the corporation as established, it is exigible to income-tax or not.therefore, having regard to the features of the corporation in question and the provisions of the 1974 act and examining them in the light of the judgments of the supreme court, referred to above in which the tests were given and applied, we are clearly of the view that the corporation cannot claim for itself the agency or instrumentality of the state of u.p. ..... [1969] 74 itr 17 (sc), kerala financial corporation v. ..... thakar das bhargava [1960] 40 itr 301 (sc), cit v. .....
Tag this Judgment!Court : Allahabad
Reported in : 1(1984)ACC329
..... the learned counsel for the new india assurance company limited submitted that the tribunal erred in not making the deduction on account of the lump sum payment and the uncertainties and hazards involved in the normal expectancy of the capacity to earn ..... these appeals under section 110-d motor vehicles act are directed against a decision of the motor accidents claims tribunal, gorakhpur dated may 12, 1977.2 ..... it is not difficult to imagine the shock which the widowed mother must have suffered naturally at the loss of the adult earning member of the family. ..... in so far as the negligent or rashness of the driver of the jeep taxi is concerned, the evidence for the claimant is unrebutted. a.w ..... the deduction made on that account was at the rate of 25% from the amount of compensation assessed as the claimant would have received the amount determined in driblet speed over a period of 37 ..... in assessing damages the tribunal has, however, also to take into account certain other factors such as the uncertainties of life and the fact of accelerated payment that the mother would be getting a lump sum payment which but for her son's death would have been available to her in driblet over a number of years ..... the evidence is that jeep taxi was being driven at a high speed; the horn was not blown; the driver could not even apply brake; as a result the victim was dragged on for some distance whereafter the driver fled ..... jeep taxi upq 1960 dashed against him from behind and dragged him for some distance .....
Tag this Judgment!Court : Allahabad
Reported in : 1984CriLJ1250
..... learned advocate for the revisionist himself pointed out that in the teeth of sections 91 and 92 of indian evidence act, it is not possible to act on the oral evidence in the absence of that ..... shilpkar, learned city magistrate, muzaffarnagar by which he declared possession of nisar first party on the plots in dispute who was held to have been in possession over this holding two months prior to the arising of the dispute; his possession was to be maintained till he was evicted in due course of law; revisionist was restrained from interfering with his possession till then; ..... single document showing possession of revisionist ram prasad in any year over the property in dispute and the oral evidence adduced on behalf of his plea was simply bogus it is highly improbable that when possession of nisar remained intact throughout, his brother, who had migrated to pakistan long ago could have cultivated this land continuously, as a pakistani national through such the visits to india after such big time gaps specially through revisionist whom ..... sabha saraibhogi reported in 1968 acc 133 which posited:-where the rights of the parties have been recently determined by a competent court - be it a revenue court - the dispute comes to an end, and it is the duty of the magistrate in proceedings under section 145 cr.p.c. ..... of nisar was that after migration of serajuddin to pakistan in 1960 and on the death of his father, lala, he was in exclusive possession over the entire property of serajuddin. .....
Tag this Judgment!Court : Allahabad
Reported in : [1984]146ITR249(All)
..... 534):'the question whether after the constitution of a firm undergoes a change of the nature described in section 187 of the income-tax act, 1961, which corresponds to section 26 of the 1922 act, the newly constituted firm is the same firm or not, is concerned, the supreme court in the caseof commissioner of income-tax v. ..... it relied upon a decision of the kerala high court in excel productions [197l] 80 itr 356, for the proposition and held that if the case falls under section 187 separate assessment under section 188 was ruled out.33. ..... whereas the submission of the revenue is that notwithstanding the change in the constitution of the firm the identity of the firm as an assessable unit continues and it does not undergo any change, the firm as reconstituted remains the same person as it was before its reconstitution and can be made liable for the lapses committed by the firms, as it stood prior to its reconstitution, the case of the assessee is that such reconstitution effects a change in the identity of the firm and brings into existence a totally different person and entity for purposes of assessment. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1984All151
..... shall not consent to receive it or if there be no person competent to alienate the land, or if there be any dispute as to the title to receive the compensation or as to the apportionment of it the collector shall deposit the amount of the compensation in the court to which a reference under section 18 would be submitted.provided that any person admitted to be interested may receive such payment under protest as to the sufficiency of the amount:provided also that no person who has received the amount otherwise than under protest shall be entitled to make any application under ..... person interested who has not accepted the award may by written application to the collector, require that the matter be referred by the collector for the determination of the court, whether his objection be to the measurement of the land, the amount of the compensation, the person to whom it is payable.or the apportionment of the compensation among the persons interested. ..... section 38:provided also that nothing herein contained shall affect the libility of any person, who may receive the whole or any part of any compensation awarded under this act to pay the same to the person lawfully entitled thereto.' 8. ..... of a notification issued in august, 1960 the state of u. p. .....
Tag this Judgment!Court : Allahabad
Reported in : [1986]17ITD711(NULL)
..... on the basis of the following reasons recorded, the wto reopened the assessment under section 17(1)(a) of the act, on the basis that the net wealth chargeable to tax had escaped assessment by reasons of the omission or failure on the part of the assessee to disclose fully and truly all material facts necessary for its assessment :'the assessments under the wealth-tax act have already been completed in this case for the years indicated below. ..... however, in the case of rasiklal jivanlal shah (supra), the assessee had constructed a cold storage and the cost of construction thereof was accepted by the ito for the assessment year 1960-61. ..... the honble high court clearly held in that case that the process of back calculation resorted to by the ito in finding out the value of the construction of the cold storage on the basis of the valuations made by the assessees valuer in 1968 could not be said to be material for the formation of the belief of the ito either that income of the firm had escaped assessment or that such escapement was due to any failure on the part of the firm to disclose fully and truly materials facts relevant for the assessment. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1984All161
..... section 34 of the arbitration act provides that where any party to an arbitration agreement commences any legal proceeding against any other party to the agreement in respect of any matter agreed to be referred, the other party may at any time before filing a written statement or taking any other steps in the proceedings, apply to the court or authority before which the proceedings may be pending for an order staying the proceedings, and, the court or authority thereupon may make an order staying the proceedings in the absence of any sufficient ..... cause why the matter should, not be referred for arbitration. ..... in the course of the execution of the work which started on 16-9-1960 and completed on 31-12-1962, the concerned officers of the department discovered that the proposed depth of the sewer lines in the drawings and maps given to plaintiff for execution of the work were shallow. .....
Tag this Judgment!Court : Allahabad
Reported in : [1984]55STC68(All)
..... when this court in kunjukutty's case air 1972 sc 2097 upheld the judgment of the high court striking down the explanation to section 85(1) of the kerala land reforms act, 1963, parliament by the constitution (twenty-ninth amendment) act, which was assented to by the president on 9th june, 1972, inserted both the kerala land reforms (amendment) act, 1969, and the kerala land reforms (amendment) act, 1971, in the ninth schedule to the constitution. ..... this means that at the time when the act purported to vest the property in dispute in the custodian even though the power was not exercisable, section 8(2-a) by giving a retrospective effect to section 8(2) of the act makes the vesting as if it was vesting under section 8(2) of the act and therefore the attack on the ground of invalidity cannot be sustained ..... after the judgment of the high court, the kerala land reforms (amendment) act, 1971, was enacted ..... sc 522 wherein the question was whether the provisions of chapter iib of the west bengal land reforms act, 1955 (act 10 of 1956), inserted by the west bengal land reforms (amendment) act, 1971 (president's act 3 of 1971), and replaced by the west bengal land reforms (amendment) act, 1972 (act 12 of 1972), with retrospective effect from 12th february, 1971, which provide for a fixation of ceiling on agricultural holdings and for matters ancillary thereto are violative of the second proviso to article 31a(1) of the constitution, has observed ..... state of madras air 1960 sc 1080, subba rao, j .....
Tag this Judgment!Court : Allahabad
Reported in : II(1984)ACC355; AIR1984All101
..... for ascertaining the real intention of the legislature the court may consider, inter alia, the nature and the design of the statute, and the consequences which would follow from construing it the one way or the other, the impact of other provisions whereby the necessity of complying with the provisions in question is avoided, the circumstance, namely, that the statute provides for a contingency of the non-compliance with the provisions, the fact that the non-compliance with the provisions is or is not visited by some penalty, the serious or trivia! ..... when the provisions of a statute relate to the performance of a public duty and the case is such that to hold null and void acts done in neglect of this duty would work serious general inconvenience, or injustice to persons who have no control over those entrusted with the duty, and at the same time would not promote the main object of the legislature, it has been the practice to hold such provisions to he directory only, the neglect of them, though punishable, act affecting the validity of the acts done.'13. ..... on 20-12-1960 the tribunal ordered the impleadment of the owner company. ..... smt deorajin devi : [1960]3scr590 . .....
Tag this Judgment!Court : Allahabad
Reported in : (1984)38CTR(All)294; [1983]144ITR948(All); [1983]15TAXMAN506(All)
..... cit) was still good law and since that decision had not been set aside by the supreme court in the appeal filed by the assessee, the later division bench was bound to follow the earlier decision and in case it differed, the matter ought to have been referred to a larger bench. ..... the assessee preferred an appealand disputed the rejection of the book results and the application of the proviso to section 145(1) of the act. ..... we are of the view that if there was a conflict of opinion on a question of law when the point has not been considered or decided by the supreme court, a reference to a larger bench is called for, but, where the decision of a division bench is based on the law laid down by the supreme court on the point, referring the matter to a larger bench would serve no purpose. ..... whether, on the facts and in the circumstances of the case, the assessee is entitled to any earned income relief on the share of the income received by him from the business which is the subject-matter of wakf in his capacity as beneficiary ? 2. ..... he further submitted that the decision in the above case proceeded on the footing of the law enunciated by their lordships of the supreme court and it was not open to the division bench to take a contrary view on what had been settled by their lordship of the supreme court. ..... administrator general of west bengal, : [1960]3scr578 and jaisri sahu v. .....
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