Commissioner Of Wealth-Tax vs Sri Aditya Kishore Bhartiya
Judges: B J Reddy, R Sharma
25 July, 1990·1. The question referred under Section 27(1) of the Wealth -tax Act, 1957, is : "Whether, on the facts and in the circumstances of the case, the debt relating to the taxable wealth after allowing exemption under Section 5(1)(iv) of the Act was allowable to the assessee ?" 2. One of the assets includ...
High Court Of Judicature at Allahabad
Ram Sarandas Har Swaroop Mal And ... vs Commissioner Of Income-Tax And ...
Judges: B J Reddy, R Sharma
25 July, 1990·4. Sub-sections (1) and (3) of Section 273A read at the relevant time as follows : "273A. (1) Notwithstanding anything contained in this Act, the Commissioner may, in his discretion, whether on his own motion or otherwise,-- (i) reduce or waive the amount of penalty imposed or imposable on a person ...
High Court Of Judicature at Allahabad
Rajan Lal vs Wealth-Tax Officer And Ors.
Judges: B J Reddy, R Sharma
24 July, 1990·(Sd.) Wealth-tax Officer." 5. The impugned notice does not, however, specify whether it is issued under Clause (a) or Clause (b) of Section 17(1) as it stood on the date it was issued. It merely recited Section 17. But, from the fact that assessments for eight years are sought to be reopened, it wou...
High Court Of Judicature at Allahabad
Mahesh Chand Vishan Swarup vs Commissioner Of Income-Tax
Judges: B J Reddy, R Sharma
24 July, 1990·2. Section 127 of the Income-tax Act, 1961, empowers the Commissioner of Income-tax to transfer any case from one officer subordinate to him to another officer subordinate to him for reasons recorded by him and also after affording a reasonable opportunity of being heard to the assessee concerned. I...
High Court Of Judicature at Allahabad
Sir Shadi Lal Sugar And General ... vs Union Of India (Uoi) And Ors.
Judges: B J Reddy, R Sharma
23 July, 1990·1. The petitioner's grievance is that even though this Court directed on 29.5.1990 in a writ petition filed by the petitioner, that the stay application should be disposed of by the appellate authority within three weeks, the appellate authority have not disposed of the stay application so far. It i...
High Court Of Judicature at Allahabad
Shrimati Majjo vs Assistant Commissioner Of ...
Judges: B J Reddy, J Mathur
23 July, 1990·2. The petitioner is not a regular assessee. Her land was acquired under a notification issued under Section 4(1) of the Land Acquisition Act on May 9, 1976. The declaration under Section 6(1) was published on June 4, 1976, and the award passed on September 5, 1984. The petitioner says that possessi...
High Court Of Judicature at Allahabad
Banaras State Bank vs Commissioner Of Income-Tax
Judges: B J Reddy, R Sharma
20 July, 1990·"1. Whether the Income-tax Appellate Tribunal was justified in finding that accrual of liability of bonus of Rs. 6 lakhs arose after the accounting period ? 2. Whether the Income-tax Appellate Tribunal was justified in finding that there was real income on sticky accounts on which no interest was ch...
High Court Of Judicature at Allahabad
Century Laminating Co. Ltd. vs Union Of India (Uoi) And Anr.
Judges: B J Reddy, R Sharma
20 July, 1990·1. The order impugned hereunder is that of the Assistant Collector, Central Excise, Against the said order an appeal lies to the Appellate Collector. We do not see any reason why we should entertain a writ petition directly against the order of the Assistant Collector when there is a statutory right...
High Court Of Judicature at Allahabad
Kailash Structurals Pvt. Ltd. vs Union Of India (Uoi) And Ors.
Judges: B J Reddy, R Sharma
18 July, 1990·1. The only grievance in this case is that though the petitioner filed an appeal along with a stay application before the Appellate Collector on 28th June, 1989, no orders have been passed in the stay application. It is complained that at the same time the authorities are proceeding to collect the d...
High Court Of Judicature at Allahabad
Shashi Devi vs Mohd. Ahsan And Ors.
Judges: K Singh, K Birla
18 July, 1990·3. A number of issues were framed by the Tribunal and the claim of the claimant-appellant has been decreed to the tune of Rs. 9,000/- as compensation to be paid by the insurance company. Dissatisfied with the decision of the Tribunal the claimant-appellant has approached this court through the above...
High Court Of Judicature at Allahabad
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