U.P. State Warehousing ... vs Income-Tax Officer, A-Ward And ...
Judges: S Chandra, H Seth
30 November, 1973·(a) acquire and build godowns and warehouses at such places within the State as it may, with the previous approval of the Central Warehousing Corporation, determine ; (b) run warehouses in the State for the storage of agricultural produce, seeds, manures, fertilizers, agricultural implements and not...
High Court Of Judicature at Allahabad
Union Of India (Uoi) And Ors. vs Sheo Shanker Sitaram And Anr.
Judges: S Chandra, H Seth
30 November, 1973·2. The respondent is the assessee-firm. It carries on business in betel-nuts, etc., at Allahabad. On 21st September, 1964, the income-tax department searched the business and residential premises of the assessee-firm and its partners, and seized certain papers. The respondent's case is that in order...
High Court Of Judicature at Allahabad
Agarwal And Brothers vs Commissioner Of Sales Tax
Judges: H Swarup, H Seth
29 November, 1973·8. The U.P. Sales Tax Act, 1948, enables the State Government to appoint assessing authority for making assessment under the Act and for performing certain other duties. Section 9 then enables a dealer objecting to any order other than an order mentioned in Section 10A, passed by an assessing author...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Nav Bharat Automobiles
Judges: S Chandra, R Gulati
28 November, 1973·1. At the instance of the Commissioner of Income-tax, Kanpur, the Income-tax Appellate Tribunal, Delhi, has submitted this statement of the case and the following question of law for the opinion of this court: "Whether, having regard to the scope and operation of the Explanation to Section 271(1)(c)...
High Court Of Judicature at Allahabad
Juggilal Kamlapat, Bankers vs Commissioner Of Income-Tax
Judges: S Chandra, R Gulati
28 November, 1973·"Whether, on the facts and circumstances of the case, on the finding that there was no evidence on record suggesting that the assessee was showing its income from lease rent on accrual basis, the sum of Rs. 8,000 was liable to be added to its income as accrued rent or under Section 10(2A) of the Ind...
High Court Of Judicature at Allahabad
Babu Singh And Anr. vs The Returning Officer For ...
Judges: K Singh
27 November, 1973·24. (7) The Presiding Officer shall. if requested by a member, explain to him the instructions contained in the ballot papers for the recording of votes. 24 (6). The Returning Officer shall II requested by a member explain to him the instructions contained ia the ballot paper for the recording of vo...
High Court Of Judicature at Allahabad
The Collector, Dehradun And Anr. vs Daya Ram
Judges: S Malik
27 November, 1973·2. The relevant facts are that an area measuring 53.64 acres has been acquired by the State Government to provide land for the construction of a power channel and residential quarters etc., of the Yamuna Hydel Scheme. This area comprises a number of plots including plot No. 1768 measuring 30 acre. T...
High Court Of Judicature at Allahabad
Satish Chandra, Nirmesh Kumar vs Additional Judge (Revisions), ...
Judges: R Gulati, C Singh
26 November, 1973·(1) Whether, on the facts and in the circumstances of this case, the turnover determined at Rs 2,00,000 by the assessing authority was justified or mot ? (2) Whether, on the facts and in the circumstances of this case, the period spent by the applicant in prosecuting the remedy under Section 30 of t...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Indian National Industries
Judges: S Chandra, H Seth
14 November, 1973·Whether 'spoon' is included in cutlery and is covered by entry No. 5 of Notification No. ST-3391/X -- 1012/1962 dated 1st July, 1962. 2. The aforesaid entry No. 5 reads: Crockery, cutlery, China and porcelain ware. 3. These goods are taxable at seven per cent. The Sales Tax Officer held that the spo...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Om Iron Foundry
Judges: S Chandra, H Seth
14 November, 1973·1. The Additional Judge (Revisions), Sales Tax, Agra, has referred the following question of law for the opinion of this court: Whether, under the circumstances of the case, the pulleys sold by the assessee are liable to tax at the rate of 6 per cent as machine parts as per Notification No. ST-7098/...
High Court Of Judicature at Allahabad
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