Hari Shankar vs Durga Devi And Anr.
Judges: M Mehrotra
31 March, 1977·3. The defendants contested the suit, inter alia, the defence was that Raghubir Prasad was not the adopted son of Pitamber Lal and the entire property of the latter was his self-acquired and on his death his widow Smt. Rukmani Kunwar succeeded to the properties of her husband. It was denied that the...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Popular Photo Company
Judges: C Singh, B Sapru
31 March, 1977·1. The Additional Judge (Revisions), Sales Tax, Meerut, referred the following question to this court under Section 11(3) of the U. P. Sales Tax Act: Whether, in the facts and circumstances of the case, the turnover in respect of photographs taken and supplied by the assessee are works contract ? 2....
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs M/S. Popular Photo Company.
Judges:
31 March, 1977·"Whether in the facts and circumstances of the case, the turnover in respect of photographs taken and supplied by the assessee are works contract ?" 2. When the matter came up before this court on an earlier occasion a supplementary statement of the case was called for. This has now been done. From ...
High Court Of Judicature at Allahabad
Ganga Sugar Corporation Ltd. vs Commissioner Of Income Tax.
Judges:
30 March, 1977·2. Whether interest charged under S. 3(3) of the aforesaid Act was a penalty for infringement of law ? 3. Whether the assessment order passed by "Sur Tax Officer" was valid in law ? 4. Whether the provision for taxation and dividend being the reserves should have been included in the Capital base f...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Gurdas Mal Daya Ram.
Judges:
30 March, 1977·"Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Bareilly, was legally justified in directing that the assessees purchases, the extent they were made from other registered dealers, in respect of oil seeds on and from 1.10.1964, should be exemp...
High Court Of Judicature at Allahabad
Sola Mal Jalim Singh vs Commissioner Of Sales Tax
Judges: D Chandrashekhar, R Sahai
27 March, 1977·Whether, on the facts and circumstances of the case, remand order to the appellate authority was justified ? 3. The material facts in all three references are briefly these : 4. The assessee's books of account for all the three years were rejected by the Sales Tax Officer on several grounds. One of ...
High Court Of Judicature at Allahabad
Sola Mal Jalim Singh vs Commissioner Of Sales Tax.
Judges:
27 March, 1977·3. The material facts in all the three references are briefly these : 4. The assessees books of account for all the three years were rejected by the Sales Tax Officer on several grounds. One of such grounds was that the turnover of the assessee in each of the assessment years was disproportionately ...
High Court Of Judicature at Allahabad
Commissioner Of Income Tax vs M/S. Lallumal Ramesh Chand.
Judges:
25 March, 1977·2. The two question raised on behalf of the Commissioner of Income-Tax for being referred to this Court are : (1) Whether on the facts and in the circumstances of the case there was material on record justifying the Tribunals finding that the assessee has discharged the onus under the Explanation to...
High Court Of Judicature at Allahabad
Gopinath Goel vs 1St Addl. Dist. Judge, Meerut And ...
Judges: D Chandrashekhar, R Sahai
25 March, 1977·9. In order to appreciate the aforesaid contention of the learned counsel for the tenant, it is necessary to set out the relevant provisions of the Act, the Amendment Act and the Rules. 10. The relevant parts of Section 21 of the Act, as they stood before they were amended by the Amendment Act, read...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Kohli Khan Bhandar
Judges: D Chandrashekhar, R Sahai
25 March, 1977·1. This is an application by the revenue under Section 256 of the Income-tax Act, 1961, praying for a direction to the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal) to refer the following question to this court: "Whether the Tribunal was justified and had material for holdi...
High Court Of Judicature at Allahabad
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