Commissioner Of Wealth-Tax vs Gaur Hari Singhania And ...
Judges: B J Reddy, V Mehrotra
21 November, 1990·2. For these reasons, question No. 1 is answered in the following terms : Since there is no conflict between Section 24(6) and Rule 1D, the question of one overriding the other does not arise. 3. For the same reason, question No. 4 must be answered in the affirmative saying that, even on a reference...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Bhagat Shyam And Co.
Judges: B J Reddy, V Mehrotra
21 November, 1990·"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's opinion that the Additional Commissioner of Income-tax did not apply his mind before initiating proceedings under Section 263(1) of the Income-tax Act, 1961, and he abdicated his function in favour of the Income-ta...
High Court Of Judicature at Allahabad
Addl. Commissioner Of Income-Tax vs Durga Prasad Kamta Prasad
Judges: B J Reddy, V Mehrotra
20 November, 1990·1. Under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has stated the following question : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in reversing the finding of the Appellate Assistant Commissioner that the assessee...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Inamullah
Judges: B J Reddy, V Mehrotra
20 November, 1990·1. Under Section 256(2) 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 legally justified in cancelling the penalty without recording a finding that there was reasonable cause for the delay in ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Jagjiwan Patel Co.
Judges: B J Reddy, V Mehrotra
20 November, 1990·2. The assessee is a firm. Prior to June 30, 1971, it comprised three partners, viz., S/Shri Jagjiwan M. Patel, Rasik Lal G. Singhavi and Kirti Kumar Shah. On that date, the first two partners retired and the firm was reconstituted under a new partnership deed, consisting of Sri Kirti Kumar Shah and...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Motor And General Sales P. Ltd.
Judges: B J Reddy, V Mehrotra
19 November, 1990·3. Whether, on the facts and in the circumstances of the case, the assesses was entitled to deduction of expenses claimed in connection with the hiring of the jeeps ? 4. Whether, on the facts and in the circumstances of the case, the loss of Rs. 9,425, was allowable by way of balancing charge in res...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs M. Manal
Judges: B J Reddy, V Mehrotra
19 November, 1990·1. These applications are filed under Section 27(3) of the Wealth-tax Act, 1957, to refer the following three questions of law for the opinion of this court ; "1. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was legally correct in directing the Assessing Off...
High Court Of Judicature at Allahabad
Ram Bhadur Singh vs The District Magistrate, Deoria ...
Judges: V Khare
19 November, 1990·2. The petitioner holds a fire-arm licence. By means of this petition under Art. 226 of the Constitution the petitioner has come up to this Court against the order dated 7-7-90 passed by District Magistrate, Deoria suspending his fire-arm licence. By the impugned order his licence has been suspended...
High Court Of Judicature at Allahabad
Chhotey Lal vs Dist. Judge, And Others
Judges: R Sharma
19 November, 1990·2. Learned counsel for the petitioner has challenged the impugned orders on the grounds that (i) execution proceedings cannot be continued by heirs and legal representatives of deceased decree-holder unless succession certificateu/S. 214 of the Succession Act has been obtained, and (ii) even if Rule...
High Court Of Judicature at Allahabad
Shakira Bibi vs Abdul Hai
Judges: K Narayan
19 November, 1990·5. In the first instance, the maintainability of this petition was challenged on behalf of the husband with reference to the law laid down in the case of H.K. Rawat v. Nidhi Prakash, (1989 A.W.C. page 633). The contention of the respondent was that in view of this decision, a revision or a petition ...
High Court Of Judicature at Allahabad
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