Mt. Maharani vs Emperor
Judges:
27 February, 1947·5. Prabhu Dayal, Sughar Singh, Debi Din and others accompained by Pran Singh, father of the deceased and Bhagwandas chaukidar went to the house of Mt. Maharani accused. The chaukidar remained inside the in closure, others including Churaman nephew of the chowkidar went inside the house. Inquiry abou...
High Court Of Judicature at Allahabad
Raja Bahadur Major Raja Durga ... vs Commissioner Of Income-Tax, U. P. ...
Judges:
21 February, 1947·Both the assessee, as well as the Commissioner of Income-tax, were dissatisfied with this order. The assessee made an application that a reference should be made to this Court under Section 66 (1) of the Act for decision of the question whether the income from the sources mentioned by us above was a...
High Court Of Judicature at Allahabad
Durga Narain Singh vs Commr. Of Income-Tax
Judges:
21 February, 1947·4. On further appeal to the Income-tax Appellate Tribunal, the Tribunal held that the interest payable on arrears of rent was agricultural, income and should not, therefore, have been included in the taxable income of the assessee, being exempt under Section 4(3)(viii), Income-tax Act. As regards th...
High Court Of Judicature at Allahabad
Upper India Chamber Of Commerce ... vs Commissioner Of Income-Tax, C. P. ...
Judges:
20 February, 1947·That being so, it is open to us to consider whether, on the facts as disclosed by the statement of the case, any part of its Cawnpore premises was occupied by the assessee for the purposes of carrying on a "vocation". But I am inclined to read the words "business, profession or vocation" in Section ...
High Court Of Judicature at Allahabad
Upper India Chamber Of Commerce vs Commissioner Of Income-Tax
Judges: W I Chamber, C I The, I Act, T E It
20 February, 1947·6. The Income-tax Officer assessed the assessee in the years in question : (1) in respect of its interest on securities and deposits, under Sections 6(ii) and 5, Income-tax Act; (2) in respect of the entire annual value of its property, under Sections 6(iii) and 9(i) of the Act, without making any a...
High Court Of Judicature at Allahabad
Ram Sup Singh And Ors. vs Kalap Nath Singh And Ors.
Judges:
18 February, 1947·3. The issue of tenancy was referred by the learned Munsif to the revenue Court under Section 288, U.P. Tenancy Act. Before the revenue Court, a compromise was arrived at between the plaintiffs and the defendant, under which the former accepted the latter as a tenant. The learned Munsif passed a dec...
High Court Of Judicature at Allahabad
Bal Mokand vs Jiwan Ram And Ors.
Judges:
17 February, 1947·5. The learned Munsif repelled the plea and held that he bad jurisdiction. He granted a decree for redemption conditional on the payment by the plaintiff of a sum of Rs. 700. The plaintiffs went in appeal and the learned Additional Civil Judge held that they were entitled to an unconditional decree,...
High Court Of Judicature at Allahabad
Narottam Das vs Jagannath And Anr.
Judges:
11 February, 1947·If the appellate Court has not before it all such materials, and remands the case, or framed issues and refers them for trial, or requires additional evidence to be taken, it may direct its order either to the Court in which the suit was instituted, or to such Court as it may declare to be competent...
High Court Of Judicature at Allahabad
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