Commissioner Of Income-Tax vs Gulab Singh Lachi Ram
Judges: O Prakash, R Gulati
24 July, 1997·"Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that two separate assessments in respect of two periods should be made in the hands of newly constituted firm ?" 2. The facts are that the assessee-firm was constituted under a partnership deed d...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs N.K. Patni And Ors.
Judges: O Prakash, R Gulati
24 July, 1997·1. Johns group consisting of S/Sh I. L. John, M. L. John and Mrs. Doris Hara 26/80 2. Patni group consisting of 1/rs of late Sh. Hira Lal Patni comprising N. K. Patni and others 19/80 3. Sh. Munni Lal Mehra 19/80 4. M/s Bambhir Mal Pandra Pvt. Ltd. 3. The Income-tax Officer in the course of reassess...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Himalaya Drug Co. (P.) Ltd.
Judges: O Prakash, R Gulati
24 July, 1997·2. The facts, in brief, are that the assessee is a private limited company carrying on business in the manufacture and sale of Ayurvedic and Unani medicines. The assessee had its head office at Dehradun and branch offices at Bombay and Bangalore. 3. The Income-tax Officer, noticed that the assessee ...
High Court Of Judicature at Allahabad
Santosh Kumar Pandey And Others vs Sachin-Cum-General Manager, ...
Judges: D Seth
24 July, 1997·(iii) to issue any other suitable writ, order or direction in the nature of writ as may be considered fit and proper in the circumstances of the case and to award costs of this petition, so that Justice be done. 2. Mr. A. P. Sahi, learned counsel for the petitioners, contends that petitioners were g...
High Court Of Judicature at Allahabad
Imtiyaz Ahmed vs Shamim Bano
Judges: C Rahim
24 July, 1997·"In view of this provision, no evidence is required to prove Talaq as the divorce by husband is complete just by utterance of words 'Talaq', Talaq, Talaq' thrice and the presence of a third person is not necessary. In this view of the matter, there is no option to the wife to challenge Talaq. This b...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Ganeshi Lal And Sons
Judges: O Prakash, R Gulati
23 July, 1997·4. On appeal, the Appellate Assistant Commissioner held that even if there was a change in the constitution of the firm, there had to be two assessments and not one. 5. On further appeal, the Appellate Tribunal held as follows : "There is indeed a clause in the partnership deed which provides that t...
High Court Of Judicature at Allahabad
Chitra Kumar vs Senior Superintendent Of Police, ...
Judges: A Chakrabarti
23 July, 1997·3. Heard the learned counsel for the petitioner as also the learned standing counsel. 4. The main contention of the petitioner is that the judgment in the criminal case shows that the petitioner was not punished with rigorous imprisonment. It is stated that the order itself indicates only imprisonme...
High Court Of Judicature at Allahabad
Behari Lal vs Superintending Engineer, Lift ...
Judges: S Narain
23 July, 1997·3. Learned Counsel for the petitioner contented that the order of transfer has been passed on the basis of the complaints and any transfer made on such complaints amounts to punishment. He has placed reliance upon the decision of this Court in State of U.P. and Anr. v. Shesh Mani Tripatrhi, (1991) 2...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Manohar Glass Works
Judges: O Prakash, R Gulati
23 July, 1997·3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in directing the Appellate Assistant Commissioner to dispose of the legal issue in accordance with the opinion expressed by the Allahabad High Court in Dahi Laxmi Dal Factory v. ITO [1...
High Court Of Judicature at Allahabad
Ram Janam Dwivedi vs General Manager Ii, U.P.S.R.T.C. ...
Judges: D Seth
22 July, 1997·4. Admittedly, the findings are finding of fact and has assumed the character of concurrent finding, by reason of the appellate order, therefore, this Court would be very slow to interfere with the same. Unless it is shown that those findings are perverse this Court cannot interfere with such findin...
High Court Of Judicature at Allahabad
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