Pratap Chandra And Ors. vs Income-Tax Officer And Ors.
Judges: S Chandra, H Seth
22 April, 1974·10. The learned single judge held that neither Sri Kamta Prasad Kakkar nor Sri R. N. Basu was in possession or management of the properties allotted to the plaintiff's branch on or after 29th December, 1939. Since they were not managing this lot of the properties, they could not, as receivers, be as...
High Court Of Judicature at Allahabad
Subhash Oil Industries And Ors. vs State Of Uttar Pradesh And Anr.
Judges: G Nath
19 April, 1974·(c-2) an amount equal to one-half of one per centum on the amounts realised by the issue of debentures; (d) an amount equal to one-half of one per centum on the accumulations in the Development Reserve created under para V-A of this Schedule; (e) such other amount as may be allowed by the Central Go...
High Court Of Judicature at Allahabad
Kailash Nath Kashi Nath vs The Sales Tax Officer
Judges: S Chandra, H Seth
19 April, 1974·(1) The Sales Tax Officer had no reason to believe that any part of the petitioner's turnover had escaped assessment. He had therefore no jurisdiction to reopen its assessment for the year 1969-70 under Section 21 of the Sales Tax Act. (2) The Sales Tax Officer erred in making best judgment assessme...
High Court Of Judicature at Allahabad
Bhagwat Prasad & Co. vs Commissioner Of Income-Tax
Judges: S Chandra, H Seth
18 April, 1974·Rs. Reserve khata 5,408 Reserve byajkhata 1,071 Total 6,479 3. Investigation into the account books of the assessee revealed that a sum of Rs. 5,400 was received by it in the year 1951-52 from two of its customers as advance for supplying goods to them. The assessee neither supplied the goods nor re...
High Court Of Judicature at Allahabad
George Elwin King vs The Reserve Bank Of India, Foreign ...
Judges: S Chandra, H Seth
18 April, 1974·4. Meanwhile on 7th August, 1969, Mrs. Clarke executp1 ed a deed of gift giving to Sri George Elwin King, the present petitioner, all the estate of George Justin O'Brian, of which she claimed to be the sole beneficiary. Sri King lodged the deed of gift with the State Bank of India and asked for the ...
High Court Of Judicature at Allahabad
Smt. Sukhdei And Ors. vs Naipal Ram Jagannath Prasad
Judges: M Mehrotra
18 April, 1974·3. In the lower appellate court questions both of law and fact were raised but ultimately the said court also rejected the submission made on behalf of the defendants and maintained the decree passed by the trial court. In the second appeal Shri R. A. Sharma, learned counsel for the defendante-appel...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs India Hotel
Judges: S Chandra, H Seth
18 April, 1974·2. The assessee, M/s. India Hotel, Nainital, was assessed to income-tax on 16th August, 1966. The ITO formed an opinion that as the assessee had concealed the particulars of its income and had furnished inaccurate particulars thereof, minimum amount of penalty imposable upon it was Rs. 1,000. Accord...
High Court Of Judicature at Allahabad
Shamim Ahmad Alvi vs Azizul Rahman Khan
Judges: R Misra
18 April, 1974·7. Section 2 of the new Act provides for exemptions from operation of the Act. Section 2 provides various exemptions from operation of the new Act. Section 2 (2) of the new Act contemplates that nothing in this Act shall apply to a building during a period of ten years from the date on which its con...
High Court Of Judicature at Allahabad
Abdul Rashid vs Sri Sitaramji Maharaj Brajman And ...
Judges: Y Nandan, K Srivastava, M Shukla
17 April, 1974·"Where a decree is not immediately executable and the right to apply for execution depends upon the fulfilment of certain contingencies provided for in the decree, Article 182- is clearly inapplicable and the only Article governing the execution is the residuary Article 181." On facts, however, it w...
High Court Of Judicature at Allahabad
Central Distillary And Chemical ... vs Inspector Of Central Excise ...
Judges: K Asthana, A Banerji
17 April, 1974·1. This is a petitioner's appeal against an order passed by a learned Single Judge dismissing, its writ petition for quashing of a demand for payment of excise duty and the appellate order confirming the said demand by the Central Excise Authorities. The learned Single Judge held that the alcohol ma...
High Court Of Judicature at Allahabad
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