Shivan Industries And Anr. vs State Of Uttar Pradesh And Ors.
Judges: A Varma, R Gulati
09 November, 1990·3. As a result of a Notification No. ST-1615/X-902(9)-52 dated 13th August, 1959, issued under Section 4 of the U.P. Sales Tax Act (for short "the Act") the sale of khandsari sugar was exempted from tax with effect from 28th February, 1959, on the condition that the Central excise duty both basic as...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Rameshwar Prasad And Co.
Judges: B J Reddy, V Mehrotra
09 November, 1990·1. Under Section 256(2) of the Income-tax Act, 1961, the following question has been referred by the Income-tax Appellate Tribunal : "Whether, on the facts and in the circumstances of the case, the notice under Section 148 of the Act, dated September 10, 1971, and served on October 23, 1971, was val...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Hind Lamps Ltd.
Judges: B J Reddy, S Verma
08 November, 1990·2. The assessee dealt with production of lamps and for that purpose initially imported lamp caps. Later on, the assessee started manufacturing lamp caps itself for which a new unit was established. In the assessment year 1970-71, the assessee claimed relief under Section 80J of the Act before the In...
High Court Of Judicature at Allahabad
Ram Prasad Agarwal vs Controller Of Estate Duty And Anr.
Judges: B J Reddy, V Mehrotra
08 November, 1990·1. In respect of the estate left by Shiv Prasad Agarwal, the petitioner, the accountable person, filed a return. A provisional assessment was first made whereunder duty in a sum of Rs. 26,210 is said to have been held payable. Subsequently, regular assessment was made oil March 31, 1984, whereunder ...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Naresh Chandra Bhargava
Judges: B J Reddy, V Mehrotra
08 November, 1990·1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following questions ; "Whether, in view of the fact that the applicant's accounting year was from January, 1965, to December, 1965, there was any justification for the addition of the proportionate interest for the peri...
High Court Of Judicature at Allahabad
Sri Satya Prakash Goel vs Ram Krishan Mission And Others
Judges: M Mithal, G Dube
08 November, 1990·9. Before discussing the case laws it would be appropriate to consider the other materials on record which shows the intention of the parties whether the Ext. 1 amounted to a final acceptance of the offer made by appellant. At this place one more factor is important. It is, whether the appellant was...
High Court Of Judicature at Allahabad
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