Commissioner Of Income-Tax vs Smt. Prem Kumari
Judges: K Agarwal, O Saxena
31 January, 1983·2. The facts are these :--Property No. 96, Tagore Town, Allahabad, was transferred on 31st October, 1973, by Hansraj to K.K. Agrawal, son of Ram Prasad Agrawal, and Smt. Prem Kumari Agrawal, wife of Ram Prasad Agrawal. The apparent consideration shown in the sale deed was Rs. 43,500 for the portion ...
High Court Of Judicature at Allahabad
J.K. Synthetics Limited vs Union Of India (Uoi)
Judges: R Sahai, V Mehrotra
18 January, 1983·3. Since then it has been reiterated by the Hon'ble Court and followed by other courts. In State of Kerala v. Aluminium Industries [1965] 16 STC 689 (SC), it was held to be the duty of the State to refund the money paid under a mistake of law. The court held : "In a case where tax is levied by mista...
High Court Of Judicature at Allahabad
Motilal Dinesh Kumar vs Commissioner Of Sales Tax
Judges: B Sapru
18 January, 1983·1. This is a revision by the assessee. 2. The only question in this revision is whether the Tribunal was justified in refusing to allow an exemption to the assessee of his purchases amounting to Rs. 5,95,437 from M/s. Prakash Chandra Ram Dutt, Baberu, Danda, of food-grains. 3. The said firm is a reg...
High Court Of Judicature at Allahabad
Jain Shudh Vanaspati Ltd. vs State Of U.P. And Ors.
Judges: H Seth, R Sahai
13 January, 1983·and omitted Sections 28-C and 28-D from the statute book. 11. The petitioners then filed the present writ petitions contending inter alia that the new Section 28-A continues to suffer from the same vice with which the section as it stood prior to its substitution by the new section as pointed out in...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs J.K. Srivastava And Sons
Judges: S Chandra, B Agrawal
12 January, 1983·1. The Income-tax Appellate Tribunal, Allahabad, has submitted this statement of the case and has referred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the assessment made b...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Sterling Machine Tools
Judges: B Sapru
11 January, 1983·5. The assessee contended that the order requiring security should not have been made for the release of the goods. 6. The Tribunal has held that an appeal lay to the Assistant Commissioner (Judicial) from an order made by the Sales Tax Officer, S. I. B., under Section 13-A(6). It was further of the...
High Court Of Judicature at Allahabad
Bijai Kumar Shanker Singh vs Commissioner Of Sales Tax
Judges: B Sapru
10 January, 1983·2. Aggrieved, the assessee has filed the present revision. 3. The learned counsel for the assessee submits that there was no ground on which the assessee's turnover could be rejected. He submits that the fact that the account books were not available at the brick kiln at the time of survey, is no gr...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Satish Chandra
Judges: R Sahai, V Mehrotra
10 January, 1983·"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the addition of Rs. 15,590 made by the Income-tax Officer Under Section 40A(3) of the Income-tax Act, 1961 ?" 2. Facts in brief, giving rise to this reference, are that the assessee, an individual,...
High Court Of Judicature at Allahabad
Flowmore Private Limited vs Commissioner Of Sales Tax
Judges: B Sapru
10 January, 1983·2. The assessee is a private limited company. It has a factory at Ghaziabad and head office at Delhi. The head office entered into a contract of sale for the supply of flowmore size 10 X 10" acquaseal, heavy duty, single stage, horizontal centrifugal pump specially designed for ash slurring pumping ...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Good Luck Rubber And Allied ...
Judges: B Sapru
07 January, 1983·In exercise of the powers under Section 4-A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with Section 21 of the U.P. General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in partial modification of Government Notification No. ST-II-10225/X dated January 9, 1970 (S. No. 411), the...
High Court Of Judicature at Allahabad
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