Tullu Engineering Works vs Union Of India (Uoi)
Judges: A Misra, M Agarwal
30 October, 1992·1. Heard the learned counsel for the petitioner and the learned Chief Standing Counsel for the respondents, on the facts and circumstances of this case, the learned counsel for the parties agreed that the present petition be disposed of finally at the stage of admission even before the exchange of a...
High Court Of Judicature at Allahabad
Rajendra Singh Alias Pahalwan ... vs State Of U.P. And Anr.
Judges: S Mookerji, A Tripathi
30 October, 1992·4. Counter and rejoinder affidavits have been exchanged. Two counter affidavits have been filed, namely, one by Kalika Prasad, District Magistrate, Gorakhpur and other on behalf of the State Government. 5. From a perusal of the detention order and the grounds of detention annexed thereto it is clear...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Rose Lock Factory
Judges: O Parkash, R Gulati
28 October, 1992·"(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee could be allowed to take the plea of technical mistake in accounting regarding the amount of Rs. 30,863 as it could reasonably be presumed by it that since the goods were in trans...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs U.P. Poorvanchal Vikas Nigam
Judges: O Prakash, R Gulati
23 October, 1992·"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the fixed deposit should be included in the computation of capital for making out the relief under Section 80J of the Act ?" 2. The reference relates to the assessment year 1974-75, the accounting...
High Court Of Judicature at Allahabad
Commissioner Of Income Tax vs Ishwari Khetan Sugar Mills (P) ...
Judges:
23 October, 1992·"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the extra amount of Rs. 1,03,445 realised on enhanced price of sugar had not accrued in the relevant assessment year ? 2. Whether, on the facts and in the circumstances of the case, the Tribuna...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Kanhya Lal Angan Lal Ujhani
Judges: O Parkash, R Gulati
22 October, 1992·2. A notice was sent to the assessee by registered post long before. The registered cover has not been received back undelivered and, therefore, the assessee is presumed to have been served with the notice. 3. List has been revised. None appears for the assessee and we have, therefore, heard learned...
High Court Of Judicature at Allahabad
Sewa Ram Oil Mills vs Commissioner Of Income-Tax
Judges: O Parkash, R Gulati
21 October, 1992·"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Rent Control Act will not apply to the property let out to the directors by the assessee-company ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified ...
High Court Of Judicature at Allahabad
Coolade Beverages vs Union Of India (Uoi)
Judges: D Sinha, M Agarwal
21 October, 1992·1. Heard Sri A.P. Mathur, learned counsel for the petitioner and Sri Sushil Kumar, learned counsel representing the respondents. 2. A notice dated 26th October, 1987 calling upon the petitioner to show cause as to why short-paid duty of excise amounting to Rs. 3,06,122.24, for the period between 28t...
High Court Of Judicature at Allahabad
Commissioner Of Income Tax vs Kanodia & Sons.
Judges:
21 October, 1992·"Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that sub-r. (3) of r. 19A of the IT Rules, 1962 should not be taken into account while computing the capital employed in the industrial undertaking ?" 2. The facts as briefly stated are that the assesse...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Raza Buland Sugar Co. Ltd.
Judges: A Singh, R Gulati
20 October, 1992·2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Income-tax Officer to determine the development rebate and to carry forward the rebate for set off in a subsequent year of profit for the assessment years 1967-68 and 1968-69 ?" 4. The material...
High Court Of Judicature at Allahabad
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