Commissioner Of Sales Tax vs Co-Operative Marketing Society
Judges: S Chandra, K Seth
20 September, 1974·Whether, on the facts and in the circumstances of the case, the assessee could be deemed to be dealer as defined by the U. P. Sales Tax Act, in relation to the transaction of its farmer-members ? 2. The assessee is a co-operative society registered under the U. P. Cooperative Societies Act. The soci...
High Court Of Judicature at Allahabad
Bashir Ahmad vs Shrimati Rashida Khatoon
Judges: D Mathur, N Ojha
19 September, 1974·Permission was asked to amend the valuation of the disputed property. Court-fee on the amended valuation was also paid. The prayer for amendment of the valuation was allowed and the application was directed to be registered as a plaint. The defendants to the suit filed an objection which was however...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs U.P. Tannery Company (P.) Ltd.
Judges: S Chandra, H Seth
17 September, 1974·(4) The department had not been able to establish unequivocally concealment or furnishing of inaccurate particulars of income on the part of the assessee ; (5) The omission was caused because of the complicated system of accounting ; (6) The assessee offered for taxation the said profits as soon as ...
High Court Of Judicature at Allahabad
J.K. Synthetics Ltd. vs Appellate Assistant ...
Judges: S Chandra, H Seth
17 September, 1974·3. In relation to the order dated 8th August, 1973, purporting to be under Section 154 of the Income-tax Act the submission on behalf of the petitioner was that the Appellate Assistant Commissioner had no jurisdiction whatever to rectify the order dated llth May, 1973, whereby the delay had been con...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Kunj Behari Shyam Lal
Judges: R Gulati, H Seth, C Singh
16 September, 1974·"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the provisions of Section 187 of the Income-tax Act were not applicable and that there were two separate firms during the previous year liable to be assessed separately ?" 3. Now, in view of the fac...
High Court Of Judicature at Allahabad
Dahi Laxmi Dal Factory vs Income-Tax Officer And Anr.
Judges: R Gulati, H Seth, C Singh
16 September, 1974·" There is a change in the constitution of the firm when there is a change in the number and identity of the partners. Generally, such a change takes place when a person is introduced as a partner into an already existing firm or a partner retires or is expelled or ceases to be a partner on his beco...
High Court Of Judicature at Allahabad
Ramakant Singh vs Deputy Director Of ...
Judges: D Mathur, R Misra, N Ojha
16 September, 1974·5. References by the subordinate authorities are covered by Sub-section (3) of Section 48 and as such the references are by virtue of Sub-section (2) heard by the Director of Consolidation as a revision under Sub-section (1) thereof. Sub-section (1) of Section 48 of the Consolidation of Holdings Act...
High Court Of Judicature at Allahabad
Bijli Cotton Mills (Under ... vs Tax Recovery Officer
Judges: S Chandra, K Seth
13 September, 1974·1. It appears that a sum of Rs. 2,87,388 was the dues payable by Sri Ram Bibu Lal as arrears of income-tax, Sri Ram Babu Lal was the managing director of Bijli Cotton Mills Private Ltd. In the course of recovery proceedings an immovable property was attached. On Jst April, 1974, the Bijli Cotton Mil...
High Court Of Judicature at Allahabad
Het Ram vs Smt. Ram Kunwari
Judges: P Bakshi
13 September, 1974·5. I have heard learned counsel for the parties at great length. It is the admitted case of the parties that Het Ram is in military service. It is conceded that the entire evidence of the applicant Smt. Ram Kunwari was recorded in the absence of Het Ram. His attendance was never dispensed with. Het ...
High Court Of Judicature at Allahabad
Ram Jag Misir And Ors. vs The Director Of Consolidation, ...
Judges: S Chandra, P Bakshi
13 September, 1974·5. The suit for partition filed by Sm. Phulbasi ended in a compromise decree which had become final and is binding between the parties. The compromise stated that the plaintiff accepted that her husband Ram Simdar died in a state of jointness with his brothers and that the defendants were the owners...
High Court Of Judicature at Allahabad
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