Uttaranchal Court February 2007 Judgments
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Commissioner of Income-tax Vs. Green Gold Tree Farmers P. Ltd.
Court: Uttaranchal
Decided on: Feb-28-2007
Reported in: (2008)216CTR(Uttranchal)115; [2008]299ITR262(Uttaranchal)
1. By means of this reference, the Income-tax Appellate Tribunal has required the opinion of the High Court on the question, formulated as under:Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in confirming the view of the Commissioner of Income-tax (Appeals) who held that the sale proceeds of the plants raised in the nursery on the land constituted the income from agriculture2. The brief facts of the case are that the respondent-assessee is a private limited company which was incorporated on November 20, 1986, and the first return of income was filed for the assessment year 1988-89 for the period from November 20, 1986, to October 31, 1987. The assessment in question is in respect of the previous year November 1 1987, to March 31, 1989, being transitional year of 17 months. The Assessing Officer noticed that the assessee-company was carrying on the activities of running of nursery and of extension service and deriving...
Kunwar Singh Rawat Vs. State of Uttaranchal and anr.
Court: Uttaranchal
Decided on: Feb-27-2007
Reported in: 2007(2)CTLJ44(NULL)
Rajesh Tandon, J.1. Heard Sri R.P. Nautiyal, counsel for the appellant and Standing Counsel for the respondents.2. Present appeal has been filed against the judgment and order dated 15.02.2005 passed by the District Judge, Rudraprayag in Civil Suit No. 13 of 2004.3. Briefly stated the plaintiff-appellant has filed a suit for recovery of Rs. 1,20,000 against the defendants before the District Judge, Rudraprayag on the ground that the respondent No. 2-Principal, Government Inter College, Kotma got a sum of Rupees Four lakhs from the government for construction of four rooms in the college. The Principal constituted a Construction Committee of some reputed persons. The committee invited tenders and petitioner gave highest bid, therefore, contract of construction was given to the plaintiff. He has pledged 5% of tendered amount as security in favour of the Principal. According to the plaintiff, he has constructed four rooms in the college and Principal has paid him Rupees Three lakhs in thr...
United India Insurance Co. Ltd. Vs. Prem Bisht and anr.
Court: Uttaranchal
Decided on: Feb-27-2007
Reported in: 2008ACJ1057
Rajesh Tandon, J.1. Heard Mr. D.S. Patni, counsel for the appellant and Mr. L.K. Tiwari, Mr. P.C. Bisht and Mr. Kishor Kumar, counsel for the respondents.2. This is insurer's appeal against the award dated 28.6.2003, passed by Motor Accidents Claims Tribunal, Almora.3. The claimant Prem Bisht preferred a claim petition under Section 166 of the Motor Vehicles Act, 1988 for the grant of compensation on account of the death of Govind Singh in a motor vehicle accident. According to the claimant on the fateful day on 2.3.2002 at about 7.30 p.m., the deceased was travelling by jeep No. UP 01-3159. The vehicle was being driven by its driver rashly and negligently, with the result when the vehicle reached near Bady-ura village the driver lost control over the vehicle and it fell down into a ditch. The deceased sustained fatal injuries and he succumbed to his injuries instantaneously.4. Opposite party Shamsher Singh, the respondent No. 2, filed written statement and admitted the factum of accid...
U.P. Jal Vidyut Nigam Ltd. and ors. Vs. Regional Conciliation Officer/ ...
Court: Uttaranchal
Decided on: Feb-12-2007
Reported in: (2007)IILLJ1038UC
Rajesh Tandon, J.1. Heard Sri Vinay Kumar, counsel for the petitioners and Sri Sharad Sharma, counsel for the respondent No. 3.2. By the present writ petition, petitioners have prayed for quashing the order dated May 31, 2000 by which the dispute has been referred under Section 4K of the U.P. Industrial Disputes Act, 1947.3. Briefly sated, an application was filed by the respondent No. 3 before the Regional Conciliation Officer/Assistant Labour Commissioner, Dehradun that his termination was wholly illegal and has also prayed for condonation of delay in raising the dispute. However, the delay was condoned on June 25, 1999.4. On the other hand. Counsel for the respondents has referred judgment of the Apex Court in Ajaib Singh v. Sirhind Co-operative Marketing-cum-Processing Service Society Ltd. and Anr. MANU/SC/0254/1999 : (1999)ILLJ1260SC , that the delay is no ground to reject the reference.5. Since the order impugned, by which the reference has been made being interlocutory in nature...
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