Commissioner Of Income-Tax vs Triveni Sheet Glass Works Ltd.
Judges: B J Reddy, V Mehrotra
14 December, 1990·1. This is an application under Section 256(2) of the Income-tax Act, 1961, made by the Revenue. In its application under Section 256(1), the Revenue had asked the Tribunal to refer the following three questions for the opinion of this court : "1. Whether, on the facts and circumstances of the case,...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs R.B. Multanimal Modi And Sons
Judges: B J Reddy, V Mehrotra
13 December, 1990·1. Under Section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question for the opinion of the court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entire gross dividend of Rs. 16,781 and not...
High Court Of Judicature at Allahabad
Automobile Financing ... vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
13 December, 1990·1. Having heard counsel for the assessee and the Revenue, we are of the opinion that a question of law does arise from the order of the Tribunal. It is, however, sufficient to refer question No. 1 of the four questions sought by the assessee. The other three questions are merely argumentative in nat...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs Narottam Das And Anr.
Judges: B J Reddy, V Mehrotra
13 December, 1990·1. Under Section 27(1) of the Wealth-tax Act, 1957, the Tribunal has stated the following question : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee's interest in the firm, M/s. Sheetalaya Cold Storage, was exempt under Sect...
High Court Of Judicature at Allahabad
Ajai Kumar Mittal vs Vice-Chancellor, Roorkee ...
Judges: R Sharma
12 December, 1990·xxxxx We are of opinion that the order passed by the District Magistrate post haste immediately he received the appellants reply without either giving him the copies asked for or at least telling him that the material already furnished was sufficient to enable him to make his representation, and if ...
High Court Of Judicature at Allahabad
National Textile Corporation ... vs Presiding Officer, Labour Court I ...
Judges: R Sharma
12 December, 1990·2. Learned Counsel for the petitioner has argued that by the impugned Award Labour Court has promoted the workman, which is managerial function and as such the award of the Labour Court is without jurisdiction. In this connection the learned counsel has relied upon two decisions of the Hon'ble Supre...
High Court Of Judicature at Allahabad
Nagar Swasthi Adhikari vs Ajab Singh And Ors.
Judges: G Dube
11 December, 1990·3. It is noteworthy that the respondents had been served but they did not appear despite service. 3A. It has been contended on behalf of the appellant that the provision of R. 20 framed under the act are only directory and not mandatory. Even if there is less formalin, and food material retains its ...
High Court Of Judicature at Allahabad
Jarawar Singh And Ors. vs The State
Judges: G Dube
11 December, 1990·1. This appeal has arisen against the judgment and order of First Additional Sessions Judge. Bulandshahr, holding the appellants guilty of the offences punishable under Sections 399 and 402, I.P.C. Along with these appellants one Man Singh was also convicted and sentenced of the offences Under Secti...
High Court Of Judicature at Allahabad
Devendra Singh vs Bhole Ram
Judges: N Ganguly
11 December, 1990·2. In the circumstances, the delay was condoned by me just yesterday on 10-12-90. The revision itself was heard partly yesterday and is being taken up today. The counsel for the respondent is not present in the court. 3. Two preliminary issues, issues Nos.9 and 10 were decided b'v the court below wh...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Baldeo Prasad Gupta And Sons
Judges: B J Reddy, C Mehrotra
10 December, 1990·1. The Revenue has asked for directing the Tribunal to state the following third question : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that provisions of Section 43B of the Income-tax Act, 1961, are not applicable although the payment has ...
High Court Of Judicature at Allahabad
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