Sunni Central Waqf Board And ... vs Gopal Ingh Vishrad And Others
Judges: S Mathur, B Kumar, S Raza
22 August, 1990·This application was rejected by order dated 23-10-89. The Special Leave Petition was directed against this order. While disposing of the Special Leave Petition their Lordships observed:-- "If the defendants pressed the contentions regarding maintainability grounded upon limitation to be raised as a...
High Court Of Judicature at Allahabad
Swarup Vegetable Products ... vs Commissioner Of Income-Tax
Judges: B J Reddy, R Misra
22 August, 1990·1. This income-tax reference is preferred against the order of the Tribunal made on a petition for rectification filed by the assessee. Against the order of the Tribunal from which Income-tax Reference No. 71 of 1986 (Swarup Vegetable Products Industries Ltd. (No. 1) v. CIT [1991] 187 ITR 4.12 (All)...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Kamla Town Trust
Judges: B J Reddy, R Misra
22 August, 1990·2. By these applications under Section 256(2) of the Income-tax Act, 1961, the Revenue has requested this court to direct the Tribunal to refer the following three questions for the opinion of this court : "(1) Whether, in law and on facts of the case, the Income-tax Appel late Tribunal, Allahabad, ...
High Court Of Judicature at Allahabad
Swarup Vegetable Products ... vs Commissioner Of Income-Tax
Judges: B J Reddy, R Misra
22 August, 1990·1. At the instance of the assessee, the following question is stated by the Tribunal under Section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Commissioner had validly set aside the order of the Income-tax Officer under Section 263 of the Inc...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Plastic Products Ltd.
Judges:
21 August, 1990·JUDGMENT B. P. JEEVAN REDDY C. J. - We are not satisfied that any question of law arises from the order of the Tribunal which ought to be referred under section 256(2) of the Income-tax Act, 1961. The finding of the Tribunal is that, in the course of manufacture of plastic goods, some goods were dam...
High Court Of Judicature at Allahabad
Prestige Cops Private Limited vs Union Of India (Uoi) And Ac Ce
Judges: B J Reddy, R Misra
21 August, 1990·JUDGMENT B.P. Jeevan Reddy, C.J. 1. Inasmuch as the petitioner has an alternative remedy of appeal, we do not think it proper to interfere in the matter at this stage. The writ petition is, accordingly, dismissed on that ground. No costs. If, however, the petitioner files an appeal before the approp...
High Court Of Judicature at Allahabad
Surendra Enterprise vs Union Of India (Uoi) And Ors.
Judges: B J Reddy, R Misra
21 August, 1990·1. The writ petition is directed against a proceeding dated 24.7.1990 of the Assistant Collector (Valuation), Central Excise, Kanpur addressed to the petitioner intimating him that the 'Zarda' sold by him in retail packets in the brand name is dutiable order the heading 24.01 (sic). This proceeding ...
High Court Of Judicature at Allahabad
Shyam Biri Works (Pvt.) Ltd. vs Union Of India (Uoi) And Ors.
Judges: D J Reddy, R Misra
20 August, 1990·1. The main grievance of the petitioner is that though it filed an Appeal along with the stay petition on 9.1.1990 against the order of adjudication dated 27.11.1989, no orders have been passed so far either on the appeal or on the stay petition. We cannot say that the appeal ought to have been disp...
High Court Of Judicature at Allahabad
Padam Prakash vs Commissioner Of Income-Tax And ...
Judges: B J Reddy, R Sharma
20 August, 1990·"(a) Mere existence of a liability of the firm to pay tax is not sufficient to recover tax from the partners of the firm under the provisions of the Act, as held by a learned single judge of the Mysore High Court in P. Balchand v. Tax Recovery Officer [1974] 95 ITR 321. Therefore, the tax liability ...
High Court Of Judicature at Allahabad
Indra Deva (In Jail) vs The State
Judges: R Saksena
18 August, 1990·5. The appellant denied the accusations and pleaded not guilty. We do not find any specific case of the appellant in his examination recorded under Section 313 of the Criminal P.C. The suggestions in cross-examination made on his behalf, however, go to indicate that the land which was being ploughed...
High Court Of Judicature at Allahabad
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