Jwala Prasad Radha Kishan vs Commissioner Of Income-Tax
Judges: R Pathak, T Mukerjee
15 July, 1970·3. The statement of the case prepared by the Tribunal states that the transactions were carried on between the assessee and the manufacturers in accordance with the agreement for a period of about two years but there were no transactions for the next three years. In the year 2012 Samvat, the books o...
High Court Of Judicature at Allahabad
Shrimati Sarwari Kahtoon vs Controller Of Estate Duty
Judges: T Mukerjee, H Seth
15 July, 1970·"The donee and his representatives will only be responsible to pay a sum of Rs. 10,000 per year to the executor till his lifetime. " 9. The transaction evidenced by the deed of 1936 does not conform to the definition of gift in Section 122 of the Transfer of Property Act. In that section "Gift" has ...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Auraiya Chambers Of Commerce
Judges: Verma, R Pathak, R Gulati
14 July, 1970·10. Upon this, it is sufficient for me to say that the assessment order made against the dealer, in the case before me, cannot operate so as to disentitle him to a refund. 11. The Supreme Court clearly laid down in M/s. Budh Prakash Jai Prakash A.I.R. 1954 S.C. 459, that the provisions of the U.P. S...
High Court Of Judicature at Allahabad
Mahabir Prasad Jagdish Prasad vs Commissioner Of Sales Tax
Judges: R Pathak, R Gulati
13 July, 1970·3. Subsequently the assessment was reopened under Section 21 because the consumption of the electrical energy by the assessee in the manufacture of oil was found to be disproportionately high on the basis of a report by an expert of the State Government. In due course, the Sales Tax Officer made two...
High Court Of Judicature at Allahabad
H.H. Maharaja Vibhuti Narain ... vs Commissioner Of Wealth-Tax
Judges: T Mukerjee, H Seth
13 July, 1970·4. Article 2 entitles the assessee to receive the sum of Rs. 2,80,000 free of tax as his privy purse. Article 3 of the agreement said that the Maharaja shall be entitled to the full ownership, use and enjoyment of all private properties (as distinct from State properties) belonging to him on the dat...
High Court Of Judicature at Allahabad
Parasnath Thakur Prasad vs Hari Narayan Tewari And Ors.
Judges: G Sahgal
13 July, 1970·3. So far as the question whether defendant No. 2 (Opposite-party No. 2 in this revision) was a minor on the date of the alleged contract of sale, is concerned, the learned Civil Judge had jurisdiction to decide it one way or the other and in deciding that he was not a minor he has neither exceeded ...
High Court Of Judicature at Allahabad
Chintamani Ghosh Trust vs Commissioner Of Wealth-Tax
Judges: V Oak, R Pathak, T Mukerjee, K Asthana, H Seth
10 July, 1970·Sri B. L. Gupta, appearing on behalf of the assessee, contended that under the deed dated July 24, 1924, an insignificant portion of the income from the properties in question was dedicated to the deity, Sri Sri Sridharjee and the charitable institutions named in the deed, while the bulk of the inco...
High Court Of Judicature at Allahabad
Sahu Dharmata Saran vs Commissioner Of Wealth-Tax
Judges: T Mukerjee, H Seth
10 July, 1970·2. The material facts are these : The assessee is a Hindu undivided family carrying on money-lending and other businesses. For the relevant assessment year 1959-60, the assessee closed its accounts on Asharh Sudi 9, Samvat 2015, which is the valuation date. The Wealth-tax Officer made an assessment ...
High Court Of Judicature at Allahabad
The State Of U.P. And Anr. vs The Bar Council Of U.P.
Judges: S Dwivedi, C Parekh
09 July, 1970·This amendment is retrospective and shall be deemed always to have been substituted. By a notification in the Gazette 'Extraordinary' dated September 13, 1969, the Governor appointed October 1, 1969, as the date on which Section 3 would come into force. So Section 3 (iii) came into force on October ...
High Court Of Judicature at Allahabad
Padam Chand Jain vs The Chief Controlling Revenue ...
Judges: T Ramabhadran, R Pathak, T Mukherjee
09 July, 1970·"40. Mortgage-Deed, not being an agreement relating to deposit of title deeds, Pawn or Pledge (No, 6), Bottomry Bond (No. 16), Mortgage of a Crop (No. 41), Respondent Bond (No. 56) or Security Bond (No. 57) (a) When possession of the property or any part of the property comprised in such deed is giv...
High Court Of Judicature at Allahabad
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