Smt. Shakuntala Banerji vs Assistant Controller Of Estate ...
Judges: C Singh, R Sahai
30 January, 1976·JUDGMENT C.S.P. Singh, J. 1. The petitioner is the accountable person for the estate of late Sri P. K. Banerji. Estate of the value of Rs. 1,16,166 was disclosed by the accountable person, but assessment was made at a value of Rs. 11,27,261. The value was enhanced mainly on account of the addition o...
High Court Of Judicature at Allahabad
Shyam Murari Lal Saxena vs The District Magistrate And Ors.
Judges: S Chandra, K Seth
30 January, 1976·3. The appellant challenged the order appointing the Sub-Divisional Magistrate on the ground that the appellant being the duly elected Junior Viee-Presi-dent was entitled to function as President, the District Magistrate had no jurisdiction to place the Sub-Divisional Magistrate on the Board. In the...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs M/S. Kanpur Engineering Stores.
Judges:
30 January, 1976·The question arises out of assessment proceedings for the year 1962-63. The assessee declared a turnover of Rs. 53,708/-. Benefit to reduced tax under section 8(1) of Central Sales Tax Act was claimed on a turnover of Rs. 45,527.24. The assessee filed a number of forms in respect of the transactions...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Kanpur Engineering Stores
Judges: C Singh, R Sahai
30 January, 1976·Whether, on the facts and in the circumstances of the instant case, the Judge (Revisions) was justified in law in partly accepting and partly rejecting form C No. C/I-901122? 2. The question arises out of assessment proceedings for the year 1962-63. The assessee declared a turnover of Rs. 53,708. Be...
High Court Of Judicature at Allahabad
Roop Narain Ram Chandra vs Addl. Commissioner Of Income-Tax
Judges: C Singh, R Sahai
29 January, 1976·"Whether, on the facts and in the circumstances of the case, the claim for deduction of Rs. 3,00,114 was admissible under Section 36(1)(vii)/ 36(2)(ii)/41(4) of the Income-tax Act, 1961, in the present assessment ?" 2. The assessee was the sole selling agent of Messrs. Elgin Mills Company Ltd. and M...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Bechu Ram Kishorilal
Judges: C Singh, R Sahai
29 January, 1976·1. The following question of law was referred by the Additional Judge (Revisions), Sales Tax, Gorakhpur : Whether the mixing of scents in ordinary til oil amounts to manufacture of perfumed hair-oil ? 2. The assessing authority recorded a finding that the assessee purchased oil and after adding scen...
High Court Of Judicature at Allahabad
The Commissioner Of Income-Tax, ... vs M/S. Nathimal Gayalal, ...
Judges:
29 January, 1976·2. The facts relevant for the decision of this reference may be shortly stated. The assessee is a registered firm and acts as a commission agent in the sale of agricultural produce. In the assessment year 1964-65, the assessee did speculative business. The assessee showed a profit of Rs. 1,14,347/- ...
High Court Of Judicature at Allahabad
Harish Chandra And Ors. vs Chandra Shekhar And Ors.
Judges: C Prakash
27 January, 1976·5. The trial court framed the following twelve issues in the case:--- 1. Whether the plaintiff and his co-sharers, if any, have relinquished their rights in the mortgaged property in favour of the defendants Nos. 1 and 2 in the month of April 1932? If so, its effect? 2. Whether the defendants 1 and ...
High Court Of Judicature at Allahabad
Phool Chand Varshney vs The C.I.T., Lucknow & Ors.
Judges:
23 January, 1976·"Whether upon the facts and in the circumstances of the case, the findings of the Income-tax Appellate Tribunal that the amounts of Rs. 19,620/- and Rs. 8,140/- were the income of the assessee Hindu Undivided Family taxable during the assessment years 1959-60 and 1960-61 respectively and also that, ...
High Court Of Judicature at Allahabad
Brij Behari Das vs The State Of Uttar Pradesh And Ors.
Judges: H Kapoor
20 January, 1976·3. The present position is that Judicial Officers deal with all cases under the I.P.C. and are also empowered to take cognizance, under Clause (a) and Clause (b) of Sub-section (1) of Section 190, Cr. P.C. of offences under the I.P.C. They will continue to deal with all such oases after separation f...
High Court Of Judicature at Allahabad
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