Commissioner Of Income-Tax vs Mewalal Kanhaiyalal
Judges: B J Reddy, V Mehrotra
05 December, 1990·1. Under Section 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Inspecting Assistant Com missioner had no jurisdiction to pass the order of penalty o...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Vindeshwari Trading Corporation
Judges: B J Reddy, V Mehrotra
05 December, 1990·2. Whether, on the facts and in the circumstances of the ease, the Tribunal was legally justified in not treating the assessee-firm as reconstituted within the meaning of the clear provisions contained in Section 187(2)(a) of the Income-tax Act, 1961 ?" 2. The assessee is a partnership firm. The ass...
High Court Of Judicature at Allahabad
Sidh Company (Kanpur) And Anr. vs Commissioner Of Income-Tax And ...
Judges: B J Reddy, V Mehrotra
05 December, 1990·1. We are unable to see any substance in this writ petition. The writ petition is directed against an order of the Commissioner of Income-tax made under Section 264 of the Income-tax Act. The relevant facts are the following : The petitioner is a partnership firm. For the assessment year 1975-76, th...
High Court Of Judicature at Allahabad
Mansa Ram And Sons vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
04 December, 1990·(iii) Notices under Section 34/147, 148 were served upon the interim receiver, Dehradun. The dates on which these notices were served fell within the first spell of the interim receivers, which commenced on July 26, 1955, and continued up to July 5, 1968. During this period of 13 years, the interim ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Ram Nath Ram Prasad
Judges: B J Reddy, V Mehrotra
04 December, 1990·"Where the excess profits tax or the business profits tax payable by an assessee has been modified in appeal, revision or any other proceeding, or where any excess profits tax has been assessed after the completion of the corresponding assessment for income-tax and in consequence thereof, it is nece...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs Harish Chandra Agarwal, Padam ...
Judges: B J Reddy, V Mehrotra
04 December, 1990·4. For the assessment years 1964-65 to 1969-70, the wealth of the assessee was assessed under the provisions of the Wealth-tax Act. The share of the Hindu undivided family in the aforesaid firm had also to be valued and included in the wealth of the Hindu undivided family. For that purpose, the acco...
High Court Of Judicature at Allahabad
Jagdamba Prasad Tewari And Anr. vs State Of U.P. And Ors.
Judges: P Chauhan
04 December, 1990·10. Heard learned counsel for the petitioners Sri Sunil Ambawani and the learned counsel for the respondent Sri N. Lal Learned counsel for the petitioners raised fourfold submissions: a) even if no evidence is adduced by the applicants in support of the objection, the Magistrate acquired no jurisdic...
High Court Of Judicature at Allahabad
Gopi Krishna And Co. vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
04 December, 1990·"(1) Whether, in the facts and circumstances of the case, the Appellate Tribunal was justified in law in holding that the Income-tax Officer had jurisdiction to impose penalty under Section 271(1)(c) of the Income-tax Act, 1961, since the order was passed by him after April 1, 1976, the date with ef...
High Court Of Judicature at Allahabad
Ram Vishal Soni vs Asstt. Collector, Central Excise
Judges: B J Reddy, V Mehrotra
03 December, 1990·2. The petitioner filed an appeal. The appeal was disposed of on 24.10.1985. The operative portion of the appellate order reads thus: ...As such, I uphold the validity of the impugned order with regard to the penalty, but direct that the absolute confiscation of the primary gold be modified to one o...
High Court Of Judicature at Allahabad
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