Kunj Behari Lal Gupta vs Shri Shivji Maharaj, Birajman ...
Judges: K Asthana
04 February, 1972·5. The learned Munsif framed the necessary issues and having found on all material points of law and fact in favour of the plaintiff, decreed the suit. It was held that the first defendant was a statutory tenant from month to month after the determination of the lease and the second defendant was a ...
High Court Of Judicature at Allahabad
Sitaram Sharan And Anr. vs Johri Mal And Anr.
Judges: G M Trivedi, G Nath
03 February, 1972·"If they had made any construction not in the accommodation which had been let out to them but on some other part of the building with which they had no concern as tenants, the provisions of Clauses (b) and (c) of Section 3(1) would not be attracted". In view of this difference of opinion, the Bench...
High Court Of Judicature at Allahabad
Shambhu Ratan Shailendra Kumar vs Commissioner, Sales Tax
Judges: S Dwivedi, R Gulati
02 February, 1972·(1) Whether there was any material for rejecting the account books of the assessee ? (2) Whether the method employed in determining the quantum of turnover was legally permissible ? 2. The assessee carries on business in chemicals. The assessment year involved is 1962-63. The assessee filed its turn...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Doon Builders
Judges: R Pathak, H Swarup
02 February, 1972·" Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Income-tax Officer had no power to cancel the registration and renewal of registration of the assessee under Section 186(1) of the Income-tax Act, 1961, in respect of the assessment years ...
High Court Of Judicature at Allahabad
Standard Chemical Co. Pvt. Ltd. vs Income-Tax Officer, Company ...
Judges:
02 February, 1972·The petitioner, which is a private limited company, was assessed to income-tax for the assessment year 1966-67. In computing the total income the assessee was granted development rebate in respect of some machinery which had been installed by it in the calendar year 1964. The assessee had also claim...
High Court Of Judicature at Allahabad
Ch. Syed Iqbal Husain vs Rameshwar Dayal And Ors.
Judges: K Srivastava
01 February, 1972·4. There is no dispute that Ch. Afzal Husain had made a Waqf of his Zamindari property. The plots in suit were the Sir land appurtenant to that Zamindari. After the creation of the waqf, its character had ceased but in the revenue papers it continued to be recorded as Sir land. After the enforcement...
High Court Of Judicature at Allahabad
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