Commissioner Of Income-Tax vs H.R. Sugar Factory
Judges: B J Reddy, V Mehrotra
13 November, 1990·1. Two questions are referred under Section 256(2) of the Income-tax Act, 1961, namely : "(1) Whether, on the facts and in the circumstances of the case, the assessee-company was entitled to the allowance of Rs. 1,59,501 by way of interest in the assessment year 1966-67 ? (2) Whether, on the facts a...
High Court Of Judicature at Allahabad
Indrajit Singh vs State Of Uttar Pradesh And Others
Judges: R Trivedi
13 November, 1990·2. Petitioner is a licencee for S.B.B.L. Gun, under which he purchased S.B.B.L. Gun No. 2840. Petitioner was served with a show cause notice dated 19-12-1984 as to why his licence may not be cancelled. By this notice, the licence was suspended. The notice has been filed as Annexure No. 1 to the writ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Tableware Craft Cottage
Judges: B J Reddy, V Mehrotra
13 November, 1990·"(1) Whether, on the facts and in the circumstances of the case, the onus placed on the assessee under the Explanation to Section 271(1)(c) of the Income-tax Act, 1961, has been discharged by it ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in can...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs Smt. Pushpawati Devi Singhania
Judges: B J Reddy, V Mehrotra
13 November, 1990·2. Whether, on the facts and in the circumstances, is it open to the Revenue to rely on Rule 1D even though no specific argument was raised before Tribunal ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in adopting the valuation as made by the; valuers ev...
High Court Of Judicature at Allahabad
Radhey Shyam Sharma vs Regional Transport Authority, ...
Judges: B J Reddy, R Sharma
12 November, 1990·(i) the authorisation fee payable for the issue of a national permit; (ii) the fixation of the laden weight of the motor vehicle; (iii) the distinguishing particulars or marks to be carried or exhibited in or on the motor vehicle; (iv) the colour or colours in which the motor vehicle is to be painte...
High Court Of Judicature at Allahabad
Smt. Raj Kumari And Anr. vs Smt. Kalawati And Anr.
Judges: S S Ahmad
12 November, 1990·5. The trial court, on a consideration of the evidence on record, came to the conclusion that Smt, Raj Kumari and Kalloo had contracted a second marriage although Smt. Raj Kumari's husband as also Smt. Kalawati, who was the wife of Kallo, were both alive and the marriage of the applicants with them ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Mahabir Jute Mills Pvt. Ltd.
Judges: B J Reddy, G Dube
12 November, 1990·"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the source of the liability was neither in manufacture nor in supply but in requisition andthereby setting aside the order of the Commissioner of Income-tax passed under Section 263 o...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Onkar Saran And Brothers
Judges: B J Reddy, G Dube
12 November, 1990·2. The questions referred in all the references are identical. The assessee is also the same in all the references. It would, therefore, be sufficient if we refer to the facts in Income-tax Reference No. 199 of 1979. 3. The assessee is a Hindu undivided family, Onkar Saran and Brothers. For the asse...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Satya Deo Omprakash
Judges: B J Reddy, V Mehrotra
09 November, 1990·2. The assessment year is 1972-73. The relevant previous year ended on March 31, 1972. The assessee is a partnership firm. It consisted of five partners on the first day of the relevant previous year. On May 5, 1971, two of the partners retired and the firm was reconstituted on May 6, 1971, with the...
High Court Of Judicature at Allahabad
Chatur Bhuj Prasad Khattri vs Hari Narain Khattri And Others
Judges: M Bhat
09 November, 1990·4. I have heard learned Counsel for the parties. Learned Counsel for the plaintiff-revisionist submitted that the plea of adverse possession sought to be raised by the defendants in their written statement by way of amendment is contradictory to the plea which the defendants have raised inasmuch as ...
High Court Of Judicature at Allahabad
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