Commissioner Of Income-Tax vs Gauri Shankar Agrawal
Judges: C Singh, R Rastogi
07 July, 1980·4. The writ petition filed by Bachan Singh and others was allowed on 13th July, 1967, by a single judge of this court, but a letters patent appeal filed against it, succeeded, as the Division Bench by its order dated 28th August, 1969, upheld the decision of the Board of Revenue. Special appeal pref...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Gupta Brothers
Judges: C Singh, R Rastogi
07 July, 1980·"'Partnership' is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all." 3. Thus, the foundation of a partnership is an agreement. Now, this agreement is a valid and enforceable one, and is a contract as defined by Section 10...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Mohinder Singh
Judges: C Singh, R Rastogi
07 July, 1980·" Whether, on the facts and in the circumstances of the case, the Tribunal was justified in estimating the concealed income of the assessee at Rs. 3,000 only, even though his total income had been computed at Rs. 25,000 as against the returned income of Rs. 14,768 and in reducing the amount of penal...
High Court Of Judicature at Allahabad
Agra Metal Perforators vs Commissioner, Sales Tax
Judges: R Rastogi
07 July, 1980·(iv) Iron and steel, that is to say,- (a) pig iron and iron scrap ; (b) iron plates sold in the same form in which they are directly produced by the rolling mill ; (c) steel scrap, steel ingots, steel billets, steel bars and rods; 3. It is not necessary to mention the other sub-clauses of this claus...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Smt. Jagjit Kaur
Judges: C Singh, R Rastogi
07 July, 1980·"Whether the Tribunal was in law justified in holding that the assessments framed on the assessee were not regular assessments within the meaning of Section 273(b) read with Section 212(3) of the Income-tax Act, 1961, and upholding the order of the Appellate Assistant Commissioner cancelling the pen...
High Court Of Judicature at Allahabad
Natha Singh And Anr. vs Heet Singh And Ors.
Judges: D Nandan
07 July, 1980·(iii) Whether the plaintiffs have been exercising exclusive customary rights of user of Gauchar, grass, fuel, panghat, paraw and passage over the land in suit ? (iv) Whether the plaintiffs are entitled to the permanent injunction restraining the defendants from forming the panchayat forest within th...
High Court Of Judicature at Allahabad
The State Of U.P. And Anr. vs Singhal & Co.
Judges: S Agarwala
04 July, 1980·5. Shri Ravikant, learned Standing Counsel appearing on behalf of the appellants has contended that the finding recorded by the lower appellate Court that the plaintiff-respondent is entitled to the amount claimed is a finding vitiated in law. 6. The second submission of the learned counsel is that ...
High Court Of Judicature at Allahabad
Ganesh Prasad vs Badri Prasad Bholanath And Ors.
Judges: K Dayal
03 July, 1980·3. The appeal came up to this court earlier when it was decided by Hon'ble Mr. Justice Gopinath. He decreed the suit for ejectment of the defendants. The matter was taken to the Hon'ble Supreme Court by the defendants. The Supreme Court remanded the case to the 1st Appellate Court holding that the a...
High Court Of Judicature at Allahabad
Dr. Sahai'S Laboratory Pvt. Ltd. ... vs State Of U.P. And Ors.
Judges: N Ojha, K Dayal
03 July, 1980·1. These two writ petitions raise common questions and are being decided together. Homoeopathic dilutions and tinctures were seized from the possession of the petitioners of these two writ petitions. This seizure has been challenged on the ground that the respondents had no authority under law to ma...
High Court Of Judicature at Allahabad
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