Commissioner Of Income Tax vs M/S. Lahore Watch Co.
Judges:
07 October, 1976·2. Whether or not the Tribunals decision is vitiated in law by relying on the uncorroborated explanation of the assessee in the absence of any document any evidence regarding the source of currency notes of Rs. 44,863 ? 3. Whether on the facts and in the circumstances of the case the Tribunal was le...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs Dr. Gaur Hari Singhania
Judges: D Chandrashekhar, R Sahai
06 October, 1976·tax, he adopted certain method of valuation of these shares. This method was not accepted by the Wealth-tax Officer who valued those shares in accordance with Rule 1D of the Wealth-tax Rules. This rule was inserted by the Wealth-tax (Amendment) Rules, 1967. The application of this rule was upheld by...
High Court Of Judicature at Allahabad
Official Receiver, ... vs Chandra Shekhar And Ors.
Judges: K Seth
06 October, 1976·3. The Insolvency Judge held that the sale deeds in favour of Fazla and Qasim, sons of insolvent, were fictitious and no title passed to the vendees under the sale deeds. With regard to the third sale deed it was held that respondents Nos. 1 to 3 were transferees for value in good faith. It was obta...
High Court Of Judicature at Allahabad
Sukha And Ors. vs Hari Singh And Ors.
Judges: H Kapoor
06 October, 1976·3. Defendant No. 1 contested the suit on the ground that he never agreed to sell his share to the plaintiff nor had he executed any agreement as alleged. He denied to have received consideration for the game. According to him, he had borrowed a sum of Rs. 100/- from the plaintiff who got his thumb-i...
High Court Of Judicature at Allahabad
Sankatha Prasad Mishra And Ors. vs State Of U.P. And Ors.
Judges: K Asthana, S Chandra
05 October, 1976·3. It has been contended on behalf of the applicants by their learned Counsel that the applicants' title to the disputed plots having been affirmed by a competent court in the suit under Section 229-B of the U. P, Zamindari Abolition and Land Reforms Act and they having been found in possession by t...
High Court Of Judicature at Allahabad
Smt. B.K. Bose And Anr. vs Court Of Prescribed Authority, ...
Judges: M Shukla, G Nath
04 October, 1976·"21. Proceedings for release of building under occupation of tenant---(1) The Prescribed Authority may, on an application of the landlord in that behalf, order the eviction of a tenant from the building under tenancy or any specified part thereof if it is satisfied that any of the following grounds ...
High Court Of Judicature at Allahabad
Ram Swaroop vs Wealth Tax Commissioner.
Judges:
04 October, 1976·4. Question No. 5, as set out in the application, is whether in the absence of any finding that there was an intentional default on the part of the assessee in not submitted the return or before the due date, any penalty could be sustained merely because the explanation given by him was not found to...
High Court Of Judicature at Allahabad
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