Om Prakash And Anr. vs Anar Singh And Ors.
Judges: H Swarup
20 February, 1973·2. Learned counsel for the applicants challenges the correctness of the view taken by the appellate Court on the ground that Section 16(d) was not applicable to the suit and in the alternative that the proviso to the section was applicable and the suit was maintainable at Bulandshahr. The reason giv...
High Court Of Judicature at Allahabad
Kilburn And Co. Ltd. vs Commissioner Of Sales Tax
Judges: R Gulati, C Singh
19 February, 1973·2. The assessee deals in stationery and drawing materials. Among the articles sold by the assessee are ammonia paper and ferro paper. During the assessment year 1966-67, a question arose as to the rate of tax on the turnover of these articles. The assessee's contention was that they were unclassifie...
High Court Of Judicature at Allahabad
Raja Ram Sonar vs Smt. Durga Devi Agarwal
Judges: J Lal
19 February, 1973·3. The contention of the learned counsel for the appellant is that the cause of action to terminate the tenancy arises only after the bar placed by the Rent Control Act is removed on account of the failure of the tenants to pav the arrears of rent within the prescribed period after service of notice...
High Court Of Judicature at Allahabad
Bihari vs The State Of U.P. And Ors.
Judges: G Mathur, N Ojha
16 February, 1973·2. That in Section 48 of the Consolidation of Holdings Act there was no provision for entertaining fresh evidence at the revisional stage. The learned Counsel for Rupai respondent urged that the Deputy Director, Consolidation was right in dismissing the application for additional evidence and that b...
High Court Of Judicature at Allahabad
Seth Banarsi Das Gupta vs Commissioner Of Income-Tax ...
Judges: R Gulati, C Singh
16 February, 1973·"Provided further that in such cases and under such circumstances as may be prescribed, the Income-tax Officer may reduce or waive the interest payable by the assessee." 3. In order to give effect to this proviso the Central Government added in December, 1953, Rule 48 to the Indian Income-tax Rules,...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs N. Khan And Brothers
Judges: R Gulati, C Singh
16 February, 1973·2. The assessee is a firm registered under the Act. For the assessment year 1962-63 it did not file a return of its income as required by Section 139(1) of the Act. Under that provision the return should have been filed by 30th November, 1962, Later on, in May 12, 1964, the assessee did file a volun...
High Court Of Judicature at Allahabad
Jagdish Prasad vs Commissioner Of Income-Tax
Judges: R Gulati, C Singh
15 February, 1973·4. Taking up the question No. 1, it is not disputed that if Clause (a) of Sub-section (1) of Section 34 is not applicable, then the impugned assessment will be out of time. Section 34(1)(a) reads : "34. (1) If.- (a) the Income-tax Officer has reason to believe that by reason of the omission or failu...
High Court Of Judicature at Allahabad
Kundan Lal Behari Lal vs Commissioner Of Wealth-Tax And ...
Judges: R Gulati, C Singh
15 February, 1973·(ii) reduce or waive the amount of minimum penalty imposable on a person under Clause (iii) of Sub-section (1), if he is satisfied that such person- (a) in the case referred to in Clause (i) of this sub-section has, prior to the issue of notice to him under Sub-section (2) of Section 14, voluntarily...
High Court Of Judicature at Allahabad
Chhedilal Singh vs Srimati Bhanumati
Judges: B Gupta
15 February, 1973·2. There was no controversy that Bhanumati had been married to the applicant somewhere about 1960. The Application for grant of maintenance under Section 488, Criminal Procedure Code was made by Bhanumati on the 2nd of April, 1968 on the allegation, inter alia, that she had been treated cruelly by t...
High Court Of Judicature at Allahabad
Smt. Jafra Khatoon And Anr. vs The District Magistrate, ...
Judges: N Ojha
13 February, 1973·3. Before this Court also learned counsel for the appellant reiterated the aforesaid objection. In addition it was also urged on the basis of the averments contained in paragraph 10 of the rejoinder affidavit filed in the application for stay that Sri G. S. Mathur for whom the accommodation in quest...
High Court Of Judicature at Allahabad
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