Kalawati Devi vs Income Tax Officer & Ors.
Judges:
02 May, 1980·159 (1) where a person dies, his legal representative shall be liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation u/s 147 of the income of the deceased and fo...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs Allahabad District Co-Operative ...
Judges: S Chandra, H Seth
02 May, 1980·3. The ITO rejected the claim made by the assessee on the finding that the assessee did not set up any Employees' Provident Fund in accordance with law. The fund had been created by mixing up the employees' contribution, the contribution made by the bank, 1/4th of the business profit and the interes...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Partap Veer Kakkar
Judges: C Singh, R Rastogi
02 May, 1980·" Whether the Tribunal, on the facts and in the circumstances of the case, was right in holding that the salary received by the assessee was the income of the Hindu undivided family of which the assessee was the karta and not his individual income ? " 3. This court by its order dated May 2, 1975 (Pr...
High Court Of Judicature at Allahabad
Smt. Ram Shree vs Smt. Khadija Bibi And Anr.
Judges: D Jha
01 May, 1980·2. Plaintiff who is the respondent in this appeal filed a suit for arrears of rent and ejectment against the defendant-appellant. In brief, the case of the plaintiff was that defendant was a tenant on monthly rent of Rs. 8.75 in the shop with 'ahata' appurtenant to it. The tenancy was to commence fr...
High Court Of Judicature at Allahabad
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