Delight Stores vs Income-Tax Officer, E-Ward And ...
Judges: V Oak, H Seth
13 November, 1970·6. Section 184 of the Income-tax Act, 1961, provides for registration of firms. An application for fresh registration may be made under Sub-section (1) of Section 184. Sub-section (7) of Section 184 states ; "Where registration is granted to any firm for any assessment year, it shall have effect for...
High Court Of Judicature at Allahabad
Surendra Dubey vs Collector And Ors.
Judges: V Oak, H Seth
13 November, 1970·5. It has been urged for the petitioner that proceedings for attachment and sale were taken under the provisions of the U. P. Zamindari Abolition and Land Reforms Act, although those provisions are not applicable to proceedings under the Income-tax Act, 1961. In support of this contention, the petit...
High Court Of Judicature at Allahabad
The Industrial Gases Ltd. vs The Ganesh Flour Mills Co., Ltd.
Judges: S Verma
10 November, 1970·According to Russell on the Law of Arbitration, Fifteenth Edition, an umpire is not merely a third arbitrator. I find this in Russell: "An umpire is a person appointed to take over the reference from arbitrators who are unable to agree amongst themselves. In general, he is in the same position as a ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Atherton West And Co. Ltd.
Judges: V Oak, H Seth
10 November, 1970·When the Tribunal took up the case in July, 1963, it was considered that certain facts relating to the machines must be ascertained for disposing of the assessee's claim for deduction. The Tribunal, therefore, called for a finding from the Income-tax Officer. The Income-tax Officer submitted a repor...
High Court Of Judicature at Allahabad
Mahadeo Prasad Rais vs Income-Tax Officer
Judges: V Oak, H Seth
10 November, 1970·3. The assessee's case was not accepted by the Income-tax Officer. He held that formation of the partnership firm on July 7, 1948, was a sham transaction. It was further held that the assets in question continued as assets of the joint Hindu family. Assessment for the three years was, therefore, mad...
High Court Of Judicature at Allahabad
Smt. Rasulan vs Dilawar And Anr.
Judges: G Sahgal
10 November, 1970·"Having regard to the circumstances of the case I am satisfied that it would be for the welfare of the minor that the applicant is given his custody. The application is allowed with costs. The applicant Dilawar is appointed guardian of the person of Usman minor. His custody shall be handed over to t...
High Court Of Judicature at Allahabad
Har Sharan Varma vs Tribhuvan Narain Singh, Chief ...
Judges: K Puri, G Lal
04 November, 1970·It will appear that Articles 163 and 164 of the Constitution do not lay down any qualifications for the person who can be appointed a Chief Minister by the Governor of a State. All that is said in Clause (4) of Article 164 of the Constitution is that a Minister who for any period of six consecutive ...
High Court Of Judicature at Allahabad
Municipal Board vs Maluk Das Gupta And Anr.
Judges: K Srivastava, H Swarup
02 November, 1970·3. The defence was that the accused was neither selling mustard oil nor did he prevent the Food Inspector from taking the sample. The visit of the Food Inspector was itself denied. The witnesses were alleged to have given false evidence as they were under the influence of the Chairman of the Notifie...
High Court Of Judicature at Allahabad
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