U.P. State Road Trans. ... vs Nandi Devi And Ors.
Judges: K Singh, K Birla
15 November, 1990·3. The learned counsel for the appellant in this case has raised two questions for our consideration. Firstly, that the finding of the Tribunal regarding rash and negligent driving is against the weight of evidence on record and the circumstances involved in the present appeal. Secondly, that the de...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Goel Engineering Corporation
Judges: B J Reddy, V Mehrotra
15 November, 1990·2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the penalty ? 2. The assessment year concerned was 1971-72. The assessee is a registered firm. The return for the said assessment year had to be filed on or before June 30, 1971. The asses...
High Court Of Judicature at Allahabad
Mansa Ram And Sons vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
15 November, 1990·"1. Whether, on the facts and circumstances of the case, the Tribunal was legally correct to hold that the amounts borrowed by the assessee during the course of the banking business were not utilised in the construction of properties and, accordingly, the interest payable amounting to Rs. 86,709 was...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs U.P. State Agro Industrial ...
Judges: B J Reddy, G Dube
14 November, 1990·"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the payment of Rs. 1,06,181 being the additional price paid to the U. P. Government towards the cost of raw material and finished goods was a revenue expenditure and a legitimate deduction f...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Virmani Refrigeration And ...
Judges: B J Reddy, V Mehrotra
14 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 correct in holding that the appeal against the levy of interest under Section 215 of the Income-tax Act, 1961, was enter...
High Court Of Judicature at Allahabad
Shitla Prasad Shyam Lal vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
14 November, 1990·"Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that it was premature for the assessee to put forward its claim of business loss in the accounting period relevant to the assessment year 1975-76 ?" 2. The assessee is a partnership firm. The ass...
High Court Of Judicature at Allahabad
Kisan Ghar vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
14 November, 1990·4. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the Income-tax Officer was justified in working out the total income of the assessee-firm in respect of the two assessment years 1981-82 and 1982-83 on pro rata basis ?" 2. T...
High Court Of Judicature at Allahabad
Laxmi Electronic Corporation ... vs Commissioner Of Income-Tax
Judges: B J Reddy, V Mehrotra
14 November, 1990·"1. Whether the Tribunal was legally correct in recalling its entire order ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally competent to review the matter instead of correcting only the apparent mistakes ? 3. Whether the Tribunal was legally justified in obse...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Umrao Singh Mithai Lal
Judges: B J Reddy, V Mehrotra
14 November, 1990·"1. Whether, on the facts and in the circumstances of the case, the amount of Rs. 12,000 spent on messing (Rasoi) could not be called expenditure in the nature of entertainment expenditure within the meaning of Section 37(2B) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumst...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Janki Saran Kailash Chand
Judges: B J Reddy, V Mehrotra
13 November, 1990·1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following question : " Whether, on the facts and in the circumstances of the case, there was evidence on record justifying the Tribunal's finding that the assessee has discharged the onus under the Explanation to Sect...
High Court Of Judicature at Allahabad
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