Avdhesh Singh And Anr. vs Bikarma Ahir And Ors.
Judges: Y Nandan, M Shukla, C Singh, N Ojha, M Mehrotra
28 February, 1975·"Section 240-I. Appeal to the Collector--Notwithstanding anything contained in any law any person aggrieved by the order of the Compensation Officer deciding the objection in so far as it relates to the amount of compensation under Section 240-H, may appeal to the Collector, who shall decide the app...
High Court Of Judicature at Allahabad
Mst. Bhagwanti vs Mst. Jiuti And Anr.
Judges: T Misra
27 February, 1975·4. It was next urged that the appellate court below had erred in holding that the lease granted by the Nagar Mahapalika was invalid. It was established from the evidence on the record that settlement plot No. 1709 is a public pathway. It is one of the duties of the Nagar Mahapalika to construct, mai...
High Court Of Judicature at Allahabad
Kaushal Kishore Khuller vs The State Of Uttar Pradesh And Ors.
Judges: R Gulati, G Nath
24 February, 1975·1. In this petition the petitioner has challenged the recovery proceedings of sales tax on the ground that he is not a partner in the firm against which the assessment has been made. His name appears in form 14, but he says that his name was inserted without his knowledge and consent. He also says t...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs District Brick-Kiln Owners' ...
Judges: R Gulati, G Nath
24 February, 1975·3. During the previous year relevant to the assessment year 1963-64, the assessee collected a sum of Rs. 25,471 in pursuance of the aforesaid resolution as donation from its members for the construction of " Congress Bhawan ". The assessee claimed that this amount was not part of its income and was ...
High Court Of Judicature at Allahabad
Jagdish vs Rajendra
Judges: M Mehrotra
24 February, 1975·(4) Mode of proof could not be objected to at the appellate stage; inasmuch as the certified copy of the will had been produced by the plaintiff and admitted by the defendant and exhibited by the court, an objection could not be raised at the later stage. Reliance was placed oh Gopal Das v. Sri Thak...
High Court Of Judicature at Allahabad
Kamla Town Trust vs Commissioner Of Income-Tax
Judges: S Chandra, R Gulati
20 February, 1975·13. At the instance of the revenue, the Tribunal has referred to us the following five questions of law : " (a) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding by following the decision of the Allahabad High Court in the case of J. K. Hosiery Factory v. ...
High Court Of Judicature at Allahabad
Smt. Sarla Devi vs Controller Of Estate Duty
Judges: K Asthana, S Chandra
20 February, 1975·7. The only question that requires our consideration relates to the jurisdiction to reopen the assessment under Clause (b) of Section 59. Under this clause the Controller can reassess if in consequence of any information in his possession he has, inter alia, reason to believe that any property charg...
High Court Of Judicature at Allahabad
Balwant And Ors. vs The Deputy Director Of ...
Judges: S Chandra, R Gulati, N Ojha
19 February, 1975·"The words in the section are not "without permission'. I am satisfied that the words 'a person occupying land without the consent of the landlord, mean one who enters into occupation without express consent or without any previous arrangement with him." 20. In Balli v. Naubat Singh, (1912) 9 All LJ...
High Court Of Judicature at Allahabad
Pioneer Consolidated Company Of ... vs Commissioner Of Income-Tax
Judges: R Gulati, C Parekh
19 February, 1975·Rs. (a) Claims and refund 11,366 (b) Insurance payable 4,778 (e) Boboins Bills issued 2,151 18,295 3. The assessee's case was that in its capacity as a clearing and forwarding agent, he had to pay customs, export and import duties, etc., on behalf of its constituents and for this purpose a running a...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs Hastkala Pital Udyog Sahkari ...
Judges: R Gulati, C Parekh
17 February, 1975·"Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessee was a cottage industry engaged in the manufacture of metal utensils and its income was exempt under Section 81(i)(b) of the Income-tax Act, 1961 ?" 4. The Tribunal having record...
High Court Of Judicature at Allahabad
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