Bhagwan Swarup vs Municipal Board, Ujhani And Ors.
Judges: S Verma, S Dwivedi, H Swarup
22 May, 1970·4. "Where the prescribed period for any suit, appeal or application expires on a day when the Court is closed, the suit, appeal or application may be instituted, preferred or made on the day when the Court re-opens. Explanation-- A Court shall be deemed to be closed on any day within the meaning of ...
High Court Of Judicature at Allahabad
Jugal Kishore Jai Prakash vs Commissioner Of Income-Tax
Judges: R Pathak, T Mukerjee
22 May, 1970·3. In assessment proceedings for the assessment year 1962-63, the assessee claimed a deduction of the amount paid as interest, but the Income-tax Officer rejected the claim. On appeal by the assessee, the Appellate Assistant Commissioner allowed the claim. Thereafter, upon appeal by the Income-tax O...
High Court Of Judicature at Allahabad
Commissioner Sales Tax, U.P. vs Sugan Chand Shyam Lal, Agra
Judges: S Verma, R Pathak, T Mukherjee
21 May, 1970·Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity for proving the correctness or completeness of the return submitted by him. Section 21 provides:-- "21, Assessment of tax on the turnover not assessed during the year. (1) If the assessing au...
High Court Of Judicature at Allahabad
Mohan Lal Khemka vs Commissioner Of Income-Tax
Judges: R Pathak, T Mukerjee
20 May, 1970·4. The Income-tax Officer assessed the firm for the assessment years 1944-45, 1945-46 and 1946-47 in the status of an unregistered firm and showed Kishorilal Khemka as one of the partners. The assessments were challenged in appeal by Jyoti Bhushan Gupta in the name of the firm before the Appellate A...
High Court Of Judicature at Allahabad
Bijli Cotton Mill (P.) Ltd. vs Commissioner Of Income-Tax
Judges: R Pathak, T Mukerjee
20 May, 1970·4. In assessment proceedings for the assessment year 1953-54, the Income-tax Officer treated the amount of Rs. 36,318 as the income of the assessee liable to tax. On appeal, the Appellate Assistant Commissioner deleted the addition and in doing so purported to follow an order of the Income-tax Appel...
High Court Of Judicature at Allahabad
State Of Uttar Pradesh vs Tulsi Ram And Ors.
Judges: M Beg
15 May, 1970·3. It has been contended on behalf of the State that the Judicial Officer was carrying out a direction of law contained under, Section 425. Cr. P, C. The citation of Section 425. Cr. P. C. is certainly erroneous. This provision merely lays down that the orders of this Court on appeal shall be certif...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Sampat Ram Jain
Judges: S Chandra, R Gulati
14 May, 1970·4. Learned counsel for the assessee seeks to distinguish that case on the ground that that was a case of a continuing firm whereas in the present case the firm has been dissolved. 5. Section 3-C was introduced in 1957 in the U.P. Sales Tax Act which provided for the liability to tax of a dissolved f...
High Court Of Judicature at Allahabad
Manzurul Haq And Anr. vs Hakim Mohsin Ali
Judges: S Khare, H Tripathi, J L Sinha
14 May, 1970·19. In an area where no court of Munsif has been established but a court of Civil Judge exists, all the regular civil suits will have to be instituted in the Court of Civil Judge On the other hand, if for that very area a Court, of Munsif has been established, the civil suits cognizable by the Munsi...
High Court Of Judicature at Allahabad
Sales Tax Commissioner, U.P. vs Beharilal Ram Krishna And Ors.
Judges: R P Trivedi, T Mukerjee
13 May, 1970·150.00 Rs. 250.00 Ramnath Ram Dularey ... Rs. 400.00 Rs. 1000.00 Narain Das Prahlad Ram ... Rs. 75.00 Rs. 250.00 Chandrika Pd. Munni Lal ... Rs. 150.00 Rs. 500.00 4. The essential question before us is whether the exemption applications filed by the dealers were rightly rejected because of the failu...
High Court Of Judicature at Allahabad
Sita Ram Har Govind vs Commissioner Of Income-Tax
Judges: R Pathak, T Mukerjee
13 May, 1970·" 1. Whether, on the facts and in the circumstances of the case, and having particular reference to Clause 6 of the partnership deed made on December 28, 1956 (annexure " B "). the firm is entitled to mike an application for renewal of registration for the assessment year 1959-60 on the basis of the...
High Court Of Judicature at Allahabad
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