Saeed Ahmed vs Syed Qamar Ali And Anr.
Judges: K Asthana
19 July, 1972·2. On 30-12-1967 the landlord obtained permission from the Rent Control and Eviction Officer to file a suit for eviction of the tenant. A revision was filed by the tenant before the Commissioner and on 25-1-1968 pending the revision the Commissioner stayed the operation of the order of permission. T...
High Court Of Judicature at Allahabad
Mohammad Ekram Khan And Sons vs The Sales Tax Officer And Anr.
Judges: R Gulati, C Singh
18 July, 1972·1. The facts necessary for the disposal of this petition fall within a very narrow compass. An ex parte assessment was made against the petitioner. Thereafter, an application under Section 30 of the Act was moved for setting aside the ex parte order. The Sales Tax Officer refused to set aside the or...
High Court Of Judicature at Allahabad
Smt. Ram Piari vs Board Of Revenue, U.P., Allahabad ...
Judges: R Gulati
18 July, 1972·4. The petitioner alleges that although she was in possession of the estate of her late husband, the names of the contesting respondents continued to be recorded in the village papers along with the petitioner. She accordingly made an application for correction of the record, which was rejected. The...
High Court Of Judicature at Allahabad
Ajai Kumar Ashok Kumar vs The Sales Tax Officer And Anr.
Judges: R Gulati, C Singh
18 July, 1972·2. By this petition the petitioners have challenged the proceedings for the recovery of penal interest on arrears of sales tax due from them. 3. In respect of the assessment year 1955-56, the petitioners were assessed to sales tax under the U. P. Sales Tax Act in the sum of Rs. 39,753.42. As the pet...
High Court Of Judicature at Allahabad
Hira Lal Ayodhya Prasad vs Sales Tax Officer
Judges: R Gulati, C Singh
18 July, 1972·2. The notice under Section 21 of the Act has been challenged on two grounds: (1) that the Sales Tax Officer did not record any reason before issuing the notice, and (2) that there was no material before the Sales Tax Officer upon which he could form a reasonable belief that any turnover of the peti...
High Court Of Judicature at Allahabad
Controller Of Estate Duty vs Ramesh Chand Gupta
Judges: R Gulati, H Seth
18 July, 1972·5. In appeal before the Controller of Estate Duty, the accountable person did not dispute the addition of Rs. 25,000 (the amount gifted by Gaindamal within two years of his death) in the value of the property passing or deemed to pass on the death of Gaindamal. He, however, disputed the addition of ...
High Court Of Judicature at Allahabad
Lallan Ram vs Gobri Ram And Anr.
Judges: N Ojha
17 July, 1972·1. This is a defendant's appeal arising out of a suit for declaration that defendant No. 1 was not the adopted son of the plaintiff and that the property shown in list Kha and Da of the plaint was the exclusive property of the plaintiff. The suit was contested by the defendant No. 1 on various groun...
High Court Of Judicature at Allahabad
Puttoo Lal vs Ram Sewak
Judges: T Misra
14 July, 1972·An application was thereupon filed under Section 47, Civil Procedure Code by Puttu Lal judgment-debtor, inter alia, contending that the final decree passed by the Civil Court was a nullity inasmuch as the Civil Court had no jurisdiction on 19th November, 1959, to pass such a decree in the matter. It...
High Court Of Judicature at Allahabad
K.T. Wire Products vs Union Of India (Uoi) And Ors.
Judges: R Gulati, H Seth
14 July, 1972·Rs. 1961-62 Loss 16,057 17,556 1962-63 Loss 1,24,607 32,904 1963-64 Loss 37,330 30,470 3. The petitioner claimed that the losses aforesaid should have been carried forward and set off against the profits of the year 1966-67. The Income-tax Officer by his order dated March 1, 1970, allowed the adjust...
High Court Of Judicature at Allahabad
Mohammad Yakub And Sons vs The Sales Tax Officer
Judges: S Chandra, N Ojha
14 July, 1972·4. The assessee has come to this court on the ground that the statement in the order does not constitute any valid material on the basis of which the Sales Tax Officer could have reason to believe in terms of Section 21 of the Act. Section 21 provides : If the assessing authority has reason to belie...
High Court Of Judicature at Allahabad
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