Hindustan Metal Works vs Commissioner Of Sales Tax
Judges: R Pathak, R Gulati
31 August, 1970·(3) Whether the material found on record supports the fixation of the turnover in the case of U.P. sales at Rs. 12,60,000. 2. In respect of the assessment year 1964-65 which is the assessment year in dispute, the assessee disclosed a turnover of Rs. 11,10,017 in its returns filed under the U.P. Sale...
High Court Of Judicature at Allahabad
Bishambhar Nath And Anr. vs Raghunath Prasad Sharma And Anr.
Judges: V Oak, H Seth
31 August, 1970·2. Raghunath Prasad, respondent No. 1, died during the pendency of the appeal. The appellants have therefore filed the present application for bringing on record sons and other heirs of Raghunath Prasad respondent as his legal representatives. The application is opposed on behalf of the respondents....
High Court Of Judicature at Allahabad
Rampur Industries Ltd. vs Commissioner Of Income-Tax
Judges: V Oak, H Seth
28 August, 1970·"The tax shall be payable by an assessee under the head 'profits and gains of business, profession or vocation' in respect of the profits or gains of any business, profession or vocation carried on by him." 4. The question is whether the income amounting to Rs. 9,906 fell under Section 9 or under Se...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Brij Kishore Satish Chandra
Judges: R Pathak, R Gulati
28 August, 1970·2. For the year 1962-63 an ex parte assessment order was passed against the assessee on 15th March, 1967. An appeal against the assessment order was filed on 7th July, 1967, nearly four months after the date of the assessment order. The appeal was prima facie time-barred as the limitation for filing...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Agrawal Trading Company
Judges: R Pathak, R Gulati
27 August, 1970·1. The Additional Judge (Revisions) Sales Tax has referred the following question:-- Whether on the facts and in the circumstances of the case the assessee was liable to pay interest or not? 2. The assessee was assessed to tax under the U.P. Sales Tax Act by an assessment order dated 20th November, ...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Bhola Nath Laxmi Narain
Judges: R Pathak, R Gulati
27 August, 1970·1. At the instance of the Commissioner of Sales Tax, U.P., Lucknow, the Judge (Revisions) Sales Tax, Agra, has submitted this statement of the case under Section 11(3) of the U.P. Sales Tax Act for the opinion of this court on the following question of law: Whether in the circumstances of this case,...
High Court Of Judicature at Allahabad
Nemi Chand Vimal Chand And Company vs Commissioner, Sales Tax
Judges: R Pathak, R Gulati
27 August, 1970·1. In this and the connected references the statement of the case has been placed before us. It is a disappointing document. All that the Additional Judge (Revisions) Sales Tax has done is to set out the sequence of the proceedings taken before the assessing authority, the appellate authority and, t...
High Court Of Judicature at Allahabad
Shyam Lal Om Prakash vs Commissioner, Sales Tax
Judges: R Pathak, R Gulati
26 August, 1970·(1) Whether the survey dated 7th December, 1965, can be held relevant for the year 1964-65 and whether a suppression could be presumed for that year on that basis ? (2) Whether the facts and circumstances of the case as held in revision corroborate the estimate of turnovers for the years 1964-65 and...
High Court Of Judicature at Allahabad
United Commercial Corporation vs Commissioner Of Income-Tax
Judges: V Oak, H Seth
21 August, 1970·(2) Whether the cost of the chimney in the brick-kiln is a capital expenditure?" 2. When the case was taken up by the court on August 28, 1969, it was noticed that the total expenditure of Rs. 13,205 for acquisition of the lease consists of two parts, Rs. 12,525 and a sum of Rs. 680 on account of in...
High Court Of Judicature at Allahabad
Rajendra Lal vs Commissioner Of Income-Tax
Judges: V Oak, H Seth
20 August, 1970·The question for consideration is whether the present case falls under Sub-section (3) of Section 16 of the Act. Sub-section (3) of Section 16 of the Act stated; "In computing the total income of any individual for the purpose of assessment, there shall be included- (a) so much of the income of a wi...
High Court Of Judicature at Allahabad
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