Commissioner Of Income-Tax vs Mangiram Gopi Chand
Judges: C Singh, R Sahai
16 April, 1976·Total Rs. 37,199 3. In the assessment year for 1964-65, the firm claimed that the above speculation losses which had not been allowed to be set off against the income of the regular business for the relevant years should be set off against speculation profits of that year. The Income-tax Officer did...
High Court Of Judicature at Allahabad
J.K. Synthetics Ltd. vs R.D. Saxena, Director Of ...
Judges: P Bakshi
16 April, 1976·17. In other words, the point of dispute was : " Whether there was an approval of the agreement in question by the Central Government and, if so, whether such approval provided immunity from any enquiry under Section 37 of the Act ? " 18. On behalf of the petitioner it has been argued that Articles ...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs M/S. Swadeshi Cloth Dealers Ltd.
Judges:
16 April, 1976·2. The facts leading to the reference are these : The assessee is a Private Ltd. Company. During the assessment year 1964-65, the assessee claimed a deduction of Rs. 23,838/- paid by it to M/s. Dutta & Sons, Solicitors at Calcutta. The payment was made in the following circumstances : "One Sri Raghu...
High Court Of Judicature at Allahabad
Sri Krishna Misra vs State Of U.P. And Anr.
Judges: K Seth, M M Husain
13 April, 1976·No Court shall take cognizance- (b) of any offence punishable under any of the following sections of the same Code (IPC), namely, Section 193... when such offence is alleged to have been committed in, or in relation to, any proceeding in any Court, except on the complaint in writing of such Court or...
High Court Of Judicature at Allahabad
Uttarakhand Forest Co., ... vs State Of U.P. And Ors.
Judges: K Singh
12 April, 1976·Thereupon the Additional Chief Conservator of Forest issued orders for the re-auction of those lots and fixed 10th and 11th November, 1975, for the re-auction. Notices for the re-auction of the said lots were also published. But before the re-auction could take place the Additional Chief Conservator...
High Court Of Judicature at Allahabad
Commissioner Of Sales-Tax, U.P., ... vs M/S. Shyam Lal And Sons.
Judges:
08 April, 1976·"Whether in the facts and circumstances of the woollen caps are taxable as woollen goods or as unclassified goods, in the year 1967-68 ?" The assessee among other items effected sale in woollen caps. The assessing authority assessed it at 6 per cent against which the assessee contended in appeal tha...
High Court Of Judicature at Allahabad
Hira Lal vs Ranjit Singh
Judges: K Asthana, J Sinha
08 April, 1976·3. A preliminary objection has been raised on behalf of the landlord opposite party to the effect that this application in revision is not maintainable as the proceedings do not arise from a suit within the meaning of that section of the Code and that Section 22 of the Act makes the appellate order ...
High Court Of Judicature at Allahabad
The Addl. C.I.T., Lucknow vs Smt. Laxmi Nigam, Lucknow.
Judges:
07 April, 1976·(a) so much of the income of a wife or minor child of such individual as arises directly or indirectly - (i) ...................... (ii) ...................... (iii) ...................... (iv) from assets transferred directly or indirectly to the minor child, not being a married daughter, by such i...
High Court Of Judicature at Allahabad
M/S. Damroo Lal Rajju Lal, ... vs The C.S.T., U.P., Lucknow.
Judges:
07 April, 1976·"Whether in the facts and circumstances of the case, there was legal justification for rejecting the dealers accounts books and for making best judgment assessment for the year 1966-67 ?" The dealer does business in ornaments and bullion and disclosed a taxable turnover of Rs. 80,622.81 for the year...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs Modi Rolling Shutter Industries
Judges: C Singh, R Sahai
07 April, 1976·1. The Income-tax Appellate Tribunal, Delhi Bench, has referred the following question for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the penalty levied upon the assessee in terms of the Explanation to Section 271(1)(c) of the Act ...
High Court Of Judicature at Allahabad
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