Controller Of Estate Duty vs Zafrul Hasan
Judges: R Sahai, V Mehrotra
28 February, 1983·"62. (1) If, after the determination of the estate duty payable in respect of any estate, it appears to the Controller that, by reason of any mistake apparent from the record or of any mistake in the valuation of any property in any case other than a case in which the valuation has been the subject-...
High Court Of Judicature at Allahabad
Shyama Charan Saxena vs Commissioner Of Income-Tax
Judges: R Sahai, V Mehrotra
28 February, 1983·1. If Smt. Durga Devi gave the money to Smt. Shakuntala Devi or the minors, without consideration, why did she not pay any gift-tax. It proves she had no money to give. 2. Smt. Shakuntala Devi or her minor children had no independent source and all of them including the husband of Smt. Sakuntala Dev...
High Court Of Judicature at Allahabad
Controller Of Estate Duty vs Devi Prasad
Judges: R Sahai, V Mehrotra
25 February, 1983·(2) Whether, on the facts and in the circumstances of the case, the action of the deceased in not taking any share of the goodwill on his retirement from the firm, M/s. Shadi Ram Ganga Prasad, on June 27,1968, resulting in 'deemed gift' under Section 9(1) read with Section 27, Explanation 2, to Sect...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Jaiswal Motor Finance
Judges: R Sahai, V Mehrotra
24 February, 1983·1. The following question of law has been referred for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the onus placed on the assessee by Section 68 of the Income-tax Act had been duly discharged ? " 2. In 1971-72, the ve...
High Court Of Judicature at Allahabad
Shaw Scott Distilleries Private ... vs Sales Tax Officer And Ors.
Judges: R Sahai, V Mehrotra
21 February, 1983·3. The case of the petitioners, of which petitioner No. 1 is M/s. Shaw Scott Distilleries (P.) Limited and petitioner No. 2 is M/s. Shaw Wallace and Company Limited, is that the consignment was in transit from Rampur, in the course of an inter-State sale made by the first petitioner through its sell...
High Court Of Judicature at Allahabad
Gulam Mohammad And Ors. vs 1St Addl. District Judge And Ors.
Judges: V Khanna
21 February, 1983·3. As far as the first argument raised by the learned counsel for the petitioners is concerned, in my opinion the same has no force in view of the decision of the Full Bench of this Court reported in 1979 All LJ 401 (Smt. Chandra Rani v. Vikram Singh). The learned counsel for the petitioners concede...
High Court Of Judicature at Allahabad
Radhey Shyam vs Commissioner Of Income-Tax
Judges: R Sahai, V Mehrotra
14 February, 1983·"The Commissioner shall not revise any order under this section in the following cases- (a) where an appeal against the order lies to the Appellate Assistant Commissioner or to the Commissioner (Appeals) or to the Appellate Tribunal but has not been made and the time within which such appeal may be ...
High Court Of Judicature at Allahabad
Paramjit Lal Badhwar vs Prem Spinning And Weaving Mills ...
Judges: S Agarwala
14 February, 1983·15. From the facts stated above, it is clear that the transaction which was for the sale of straw board unit of the company in favour of M/s. G.T. Oil Mills was a transaction in good faith and for valuable consideration. 16. Learned counsel for the petitioner, however, has vehemently urged that this...
High Court Of Judicature at Allahabad
Hira Lal And Sons vs Income-Tax Officer
Judges: R Sahai, V Mehrotra
14 February, 1983·1. By this petition under Article 226 of the Constitution, M/s. Hiralal and Sons, a firm registered under the I.T, Act, 1961, has assailed an order dated March 20, 19.79 (annexure "I" to the writ petition), in so far as it related to an adjustment of Rs. 2,02,931 towards the alleged tax liability of...
High Court Of Judicature at Allahabad
Kumar Exporters P. Ltd. And Anr. ... vs Naini Oxygen Acetylene And Gas ...
Judges: S Agarwala
03 February, 1983·5. At the outset, it may be stated that it is admitted by Bansal in the counter-affidavit filed in this court that the signatures on the transfer deed dated December 4, 1978, were those of Bansal. It has been further admitted by Shri B. C. Dey, counsel appearing for the company, that the shares held...
High Court Of Judicature at Allahabad
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