Prabhandhak Samiti And Anr. vs Zila Vidyalaya Nirikshak, ...
Judges: M Shukla, G Nath
28 September, 1976·Article 343 of the Constitution declares that the official language of the Union shall be Hindi in Devanagri Script It appears that the framers of the Constitution were alive to the difficulty of an abrupt change-over to Hindi and therefore they provided the following safeguards in Article 343: "(2)...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Pilot Shoe Factory
Judges: D Chandrashekhar, R Sahai
28 September, 1976·3. The material facts, briefly stated, are these : The assessee is a dealer in shoes. For the assessment year 1965-66 it (the assessee) filed returns for assessments under the U. P. Sales Tax Act and the Central Sales Tax Act. It returned a turnover of Rs. 27,190.56 for assessment under the U. P. Sa...
High Court Of Judicature at Allahabad
O.C.M. Ltd. (London) (Now Named As ... vs Income-Tax Officer, A-Ward And ...
Judges: D Chandrashekhar, R Sahai
28 September, 1976·3. Subsequent to the Income-tax Officer making the assessment for the year 1965-66 the petitioner made an application to him requesting him to reopen the assessment of that year as the interim dividend of Rs. 2,30,000 had escaped assessment to income, to reassess its income and to refund to it (the ...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs M/S. Pilot Shoe Factory.
Judges:
28 September, 1976·3. At two surveys conducted by the Sales Tax authorities, it was found that the assessee had not maintained accounts regularly and that all its transactions were not shown, in its books of account. The explanation of the assessee was also not believed by the Sales Tax Authorities. The assessing Offi...
High Court Of Judicature at Allahabad
Bhajanlal Ganga Nath vs Jagdish Prasad
Judges: H Kapoor
27 September, 1976·3. On the pleadings of the parties the trial court framed several issues and decided them in favour of the plaintiff holding that the rent settled was Rupees 33.33 np. and not eight annas per day and the defendant had committed the default and was liable to be ejected. In appeal, it was agreed on be...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs Kamlapat Moti Lal
Judges: D Chandrashekhar, R Sahai
23 September, 1976·10. We shall first deal with the contention of Shri Gupta that there was no escapement of income from assessment for the year 1961-62 by reason of the Income-tax Officer wrongly allowing those two sums as expenditure towards excise duty for that year. According to Shri Gupta what Section 147 contemp...
High Court Of Judicature at Allahabad
Jagannath Prasad And Ors. vs Commissioner Of Income-Tax And ...
Judges: C Singh, R Sahai
23 September, 1976·2. On October 4, 1972, i.e., on the next day, the Income-tax Officer passed the following orders: "I. T. I.--Please serve by affixture on the last known address." 3. On December 13, 1972, there is an endorsement running: "Served by affixture in the presence of Sri Mahabir Prasad, N. S. today." 4. Ma...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs M/S. Kiran Metal Manufacturing ...
Judges:
23 September, 1976·2. The short facts giving rise to this reference, are that the assessee carried on business of manufacturing and selling stove parts. The turnover for the year had been disclosed as Rs. 9,503/-. The account books of the assessee were rejected by the Sales Tax Officer, who made the assessment to the ...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Diwari Lal Ganga Prasad
Judges: D Chandrashekhar, R Sahai
20 September, 1976·In my opinion, the authorities below wrongly fixed the amount of penalty after taking into consideration the assessed taxable turnover. In fact in fixing the penalty, only that turnover should be taken into consideration which the dealer had tried to conceal. 3. Sub-section (1) of Section 15-A of th...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs M/S. Diwari Lal Ganga Prasad.
Judges:
20 September, 1976·3. Sub-S. (1) of S. 15-A of the Act reads : "15-A : PENALTY FOR FAILURE TO FILE RETURNS - (1) If the Assessing Authority is satisfied that any dealer :- (a) has without reasonable cause failed to furnish the return of his turnover which he was required to furnish under Ss. 7, 7-A or 18 or has withou...
High Court Of Judicature at Allahabad
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