Prag Ice & Oil Mills, Firm, Aligarh vs Union Of India (Uoi)
Judges: D Nandan
30 January, 1980·4. The trial court framed the following three issues:-- (1) Whether the accident was the result of gross negligence of the defendant, inasmuch as the Railway crossing was not closed? (2) Whether the driver of the tractor was negligent in crossing the Rly. track and the tractor had got stuck on the r...
High Court Of Judicature at Allahabad
Smt. Batashi And Ors. vs Shyam Behari And Ors.
Judges: K Dayal
30 January, 1980·2. Regarding the plaintiffs Nos. 2 and 3, the courts below have held that Smt. Bhagwani could have objected to the sale deed but these persons who were mere co-tenants with her had no right to object. 3. The learned counsel for the appellants argued that admittedly the plaintiff-appellants Nos. 2 an...
High Court Of Judicature at Allahabad
Rajeev Kumar Gupta vs Commissioner Of Income-Tax
Judges: C Singh, R Rastogi
29 January, 1980·"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no fresh opportunity was required to be given to the assessee before the imposition of penalty even though after the assessee had submitted his reply to the show-cause memo, the assessment had bee...
High Court Of Judicature at Allahabad
Seth Puran Chand (Huf) vs Income-Tax Appellate Tribunal ...
Judges: C Singh, R Rastogi
29 January, 1980·1. This is a composite reference, one question at the instance of the assessee, and the other at the instance of the department. The two questions referred are : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in coming to the conclusi...
High Court Of Judicature at Allahabad
Dharampal & Co., Agra vs Firm Kila Gatla Ram Chandra Rao & ...
Judges: A Banerji
29 January, 1980·4. The trial Court held that the time was not the essence of the contract and the quality of the goods supplied was not inferior to the contracted quality, the plaintiff suffered damages as claimed and the Court had territorial jurisdiction to try the suit. Lastly, it was held that the plaintiff was...
High Court Of Judicature at Allahabad
Ram Jas And Ors. vs Surendra Nath And Anr.
Judges: H Swarup, K Goyal, S Mathur
28 January, 1980·(2) This presumption shall not be made in respect of any document which is the basis of a suit or of a defence or is relied upon in the plaint or written statement. The explanation to Sub-section (1) of Section 90 will also apply to this section." 4. The controversy has arisen because this particula...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Lachhman Das Mathura Das
Judges: C Singh, R Rastogi
28 January, 1980·2. Whether the interest on the outstanding balance of sales tax was an allowable deduction under the Income-tax Act ? 3. Whether there was material on record justifying the Tribunal's finding that the liability of Rs. 69,383 for damages had crystallised in the accounting period relevant to the asses...
High Court Of Judicature at Allahabad
L.H. Sugar Factories & Oil Mills vs Commissioner Of Income-Tax
Judges: C Singh, R Rastogi
28 January, 1980·2. The assessment year involved in the present reference is 1962-63, for which the previous year ended on 30th September, 1961. In the relevant period, the company owned two sugar mills, one at Pilibhit and the other at Kashipur. It claimed deduction of a sum of Rs. 25,000 in the Kashipur unit, and ...
High Court Of Judicature at Allahabad
Yasin Bone Mills vs State Of U.P. And Anr.
Judges: R Rastogi
25 January, 1980·3. Entry No. 11 of the First Schedule under Section 3-A of the U. P. Sales Tax Act makes sales of bones if sold to consumer liable to tax. So far as fertilisers are concerned they are exempt from tax, the first notification being ST-3470/X dated 16th July, 1956. That was a notification issued under ...
High Court Of Judicature at Allahabad
Smt. Kalavati vs Ausan
Judges: M Singh
25 January, 1980·2. The relevant facts are that in a petition filed by the applicant for main-1 tenance under Section 125, Cr. P.C. an agreement had taken place between the parties and the court had accordingly passed an order to opposite party to pay Rs. 30 per month as maintenance. 3. On 21-10-75 the applicant mov...
High Court Of Judicature at Allahabad
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