Ram Kumar Ram Niwas Nanpara vs Commr. Of Income-Tax, U.P. And ...
Judges: Malik, V Bhargava
29 August, 1952·4. On all these points the Tribunal, in its appellate order, decided against the assessee. At the time when the Tribunal decided the appeal the original application for registration under Section26A was not before it, as it was with the Income-tax Officer at Gonda. It was assumed that the applicatio...
High Court Of Judicature at Allahabad
Ram Kumar Ramniwas Of Nanpara vs Re.
Judges:
29 August, 1952·Coming to the next point whether a Hindu undivided family as such could be a partner learned counsel has urged that, whatever might have been the view of this Court prior to the year 1948, the decision of their Lordships of the Judicial Committee in Lachman Das v. Commissioner of Income-tax, Punjab,...
High Court Of Judicature at Allahabad
Har Dev Sharma vs Bal Mukund
Judges: C C
29 August, 1952·1. This is an application under Section 526, Criminal P.C. by one Pt. Har Dev Sharma for the transfer of the case pending against him and one Bhawani Shankar under Section 501, Penal Code, in the Court of a first class Magistrate at Bilaspur on the complaint of one Pt. Bal Mukand. The co-accused Bha...
High Court Of Judicature at Allahabad
Madan Gopal Bagla vs Commr. Of Income-Tax, U.P. And ...
Judges: Malik, V Bhargava
27 August, 1952·2. The assessee is Seth Madan Gopal Bagla, an individual. He was a partner in two firms, Harnandrai Phoolchand at Calcutta and Phool-thand Mohanlal at Kanpur. There were two other partners in these firms, Raj Bahadur Chiranji Lal and Seth Pearey Lal. There was a dissolution of partnership and a sum ...
High Court Of Judicature at Allahabad
R.B. Seth Multanimal And Sons vs Commissioner Of Income-Tax, U.P. ...
Judges: Malik, V Bhargava
27 August, 1952·2. 'Director' is defined under Section 2 (10), Excess Profits Tax Act as including any person occupying the position of a director by whatever name called and also includes any person who is a manager of the company or is concerned in the management of the business, is remunerated out of the funds o...
High Court Of Judicature at Allahabad
P. Stanwill & Co. Auctioneers, ... vs Commr. Of Income-Tax, U.P. & ...
Judges: Malik, V Bhargava
26 August, 1952·..... 'business' inducing any trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture or any profession or Vocation, but does not include a profession carried on by an individual or by individuals in partnership if the profits of the profession depend wholly o...
High Court Of Judicature at Allahabad
Kanodia Brothers, Cawnpore vs Commr. Of Income-Tax, U.P., ...
Judges: Malik, V Bhargava
25 August, 1952·"Whether in the circumstances of the present case, renewal of registration of the firm Kanodia Bros. could be allowed on the basis of the partnership deed dated 5-1-1943, which gave a wrong constitution of its branch concern?" 2. The facts given in the statement of the case show that Kanodia Bros. w...
High Court Of Judicature at Allahabad
State vs Wahid Bux And Ors.
Judges: R Dayal, Agarwala
21 August, 1952·3. That there was a dacoity at the house of Thakur Prasad in the night in question is not disputed. In this dacoity 20 or 25 dacoits took part. Some of them were armed with guns, some with spears and others with lathis. Property worth about Rs. 30,000 was looted. The villagers came up on the scone a...
High Court Of Judicature at Allahabad
Bishambhar Rai vs State Through Mohan
Judges: B M Lall
20 August, 1952·1. This is an application in revision by one Bishambhar Rai. He purchased two camels from one Mohan for Rs. 800/-. Mohan gave delivery of the said camels to Bishambhar Rai. There was some dispute about the payment of price. Mohan went to Bishambhar Rai's place during his absence and brought back the...
High Court Of Judicature at Allahabad
City Board, Mussoorie vs Commissioner Of Income-Tax, ...
Judges: Malik, V Bhargava
19 August, 1952·Though the Tribunal has framed three questions the point for decision is whether the City Board, Mussoorie, is liable to excess profits tax on the profits made from supply of electric energy and water outside its jurisdictional areas. 2. Learned counsel for the assessee has urged that as a local aut...
High Court Of Judicature at Allahabad
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