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Judgment Search Results Home > Cases Phrase: income tax act Court: allahabad Year: 1999 Page 11 of about 217 results (0.025 seconds)

Sep 28 1999 (HC)

Shiv Pratap Singh Vs. District Magistrate/Addititional District Magist ...

Court : Allahabad

Decided on : Sep-28-1999

Reported in : 2000(1)AWC139; 2000CriLJ855

..... section 34, i.t. act.'15. in the recent case of whirlpool corporation v. registrar t.n. mumbai and others : air1999sc22 , it has been held, inter ..... of certiorari has been issued inspite of the fact that aggrieved party had other adequate legal remedies.'14. another constitution bench decision in calcutta discount co, ltd. v. income-tax officer : [1961]41itr191(sc) , has laid down the principles inthe following words :'though the writ of prohibition or certiorari will not issue against the executive officer ..... factor to be reckoned with in the matter of entertaining petition for issue of prerogative writs. the said decision as followed in k.s. rashid and sons v. income-tax investigation commissioner : [1954]25itr167(sc) , wherein reiterating the aforesaid proposition, it has been held that where alternative remedy existed, it would be sound exercise of ..... executive authority from acting without jurisdiction. where such action of an executive authorityacting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the high court will issue appropriate orders or direction to terminate such consequences. writ of certiorari and prohibition can issue against income-tax officer acting without jurisdiction under .....

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Apr 23 1999 (HC)

Commissioner of Income-tax Vs. Hira Lal Mittal

Court : Allahabad

Decided on : Apr-23-1999

Reported in : [2001]248ITR288(All)

1. having heard learned counsel for the applicant, we are satisfied that only question no. 2 is the question of law which arises out of the order of the income-tax appellate tribunal. we, therefore, direct the income-tax tribunal to draw up a statement of the case and refer the following question for opinion of this court :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was legally justified in dismissing the departmental appeal when the matter is sub judice before the high court ?'2. in so far as question no. 1 mentioned in the application is concerned, it does not arise from the order of the tribunal, no rule is issued on this question.3. the application stands disposed of.

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Dec 15 1999 (HC)

Saraya Sugar Mills (Pvt.) Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Dec-15-1999

Reported in : [2000]246ITR509(All); [2002]120TAXMAN411(All)

..... interest calculated at the same rate at which the moneys had been borrowed from the banks and to determine this the tribunal remitted the matter back to the commissioner of income-tax (appeals). in the question as aforesaid, it is not in dispute that the interest proportionate to the interest-free advances made to the directors is disallowable. in fact it has ..... at the same rate at which interest was paid by the assessee-company on the loans taken by it cannot be allowed as a deduction in working' out the business income of the assessee-company ?'2. we have heard sri shambhu chopra, learned counsel for the assessee, and sri a.n. mahajan, learned standing counsel for the respondent.3. the facts ..... been so held by this court in the assessee's own cases in cjt v. saraya sugar mills (p.) ltd. : [1992]193itr575(all) and cit v. saraya sugar mills (p.) ltd. : [1993]201itr181(all) that part of the interest paid to the bank can be disallowed to the extent to which the money has not ..... 1. at the instance of the assessee, the income-tax appellate tribunal, allahabad, has referred the following question stated to be of law and to arise out of its order dated september 28, 1981, passed in ita no. 924 (all) .....

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Dec 15 1999 (HC)

Saraya Sugar Mills (P) Ltd. Vs. Commissioner of Income Tax

Court : Allahabad

Decided on : Dec-15-1999

Reported in : [2001]246ITR509(All)

at the instance of the assessee, the income tax appellate tribunal, allahabad, has referred the following question stated to be of law and to arise out of its order dated 28-9-1981, passed in ita no. 924 (all) ..... at the same rate at which interest was paid by the assessee-company on the loans taken by it cannot be allowed as a deduction in working out the business income of the assessee-company ?'2. we have heard sri shambhu chopra, learned counsel for the assessee, and sri a. n. mahajan, learned standing counsel for the revenue.the facts of ..... -free advances made to the directors is disallowable. in fact it has been so held by this court in the assessee's own cases in cit v. saraya sugar mills (p) ltd. : [1992]193itr575(all) and cit v. saraya sugar mills (p) ltd. : [1993]201itr181(all) that part of the interest paid to the bank can be disallowed to the extent to .....

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Aug 24 1999 (HC)

Committee of Management Misri Lal Inter College, Mawanyan, Mirzapur Vs ...

Court : Allahabad

Decided on : Aug-24-1999

Reported in : 1999(4)AWC3527

..... the opinion that the concerned authority did not decide the matter of dispute expeditlously and completely failed to achieve the object for which legislature incorporated section 16a (7) of the act. even if parties succeed after expiry of term under law. the college suffers in silence. the dispute remains at its own place. existence of dispute pertaining to the management of ..... the date of production of a certified copy of this order (annexure-6 to the petition).5. respondent no. 1 has decided the dispute under section 16a (7) of the act vide order dated august 10, 1999.6. at the outset i would like to mention that authority has not tendered explanation whatsoever for not passing order within time granted by ..... 25.8.1996 but respondent no. 3, (one ram singh) raised dispute and matter was referred to the deputy director of education as contemplated under section 16a (7) of the act. it is further stated that some dates were fixed by the said authority but matter was not decided.3. ultimately petitioner filed a representation before concerned authority to decide representation ..... , petitioner alleges that there is an institution called misri lal inter college, mawanyan, mirzapur, which is being governed by the provisions of u. p. intermediate education act, regulation framed thereunder, (for short called the act) and duly approved scheme of administration. copy of scheme of administration has been filed as annexure no. 1 to the petition.2. petitioner alleges that an election .....

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Oct 05 1999 (HC)

Lakshmi Prasad and Others Vs. Smt. Krishna Devi

Court : Allahabad

Decided on : Oct-05-1999

Reported in : 1999(4)AWC3587

..... counsel for the applicant wherein it was ruled that the land in dispute were indisputedly covered with the provisions of u.p.z.a. and l.r. act, therefore, jurisdiction of the civil court was barred, has got no application to the facts of the present case. the court below was right in holding ..... entertain and decide the aforesaid suit, that the suit was barred by section 331 of the u.p.z.a. and l.r. act and that the court below had no territorial jurisdiction to entertain the said suit. the view taken to the contrary by the court below, was manifestly erroneous ..... that the court below has acted illegally with material irregularity in deciding the aforesaid issues in favour of the plaintiff-respondent. it was urged that the civil court had no jurisdiction to ..... the jurisdiction to hear and decide the aforesaid suit, the suit was not barred by section 331 of the u.p.z.a. and l.r. act and that the court below had the territorial jurisdiction to entertain and decide the suit, hence the present revision.5. learned counsel for the applicants contended ..... technical and legal pleas regarding jurisdiction of the civil court to entertain the suit, bar of section 331 of u.p.z.a. and l.r. act as well as territorial jurisdiction of the court below, were also taken.4. on the basis of the pleadings of the parties, trial court framed issues in .....

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Oct 01 1999 (HC)

Commissioner of Wealth-tax Vs. Ashok Kumar Goel

Court : Allahabad

Decided on : Oct-01-1999

Reported in : (2000)163CTR(All)149; [2000]244ITR755(All)

..... the assessing officer to make fresh assessment after giving the assessee an opportunity of hearing.5. against the aforesaid order of the commissioner, the assessee preferred an appeal to the income-tax appellate tribunal which set aside the order of the commissioner on the ground that when the commissioner issued the notice under section 25, the assessment order had already been rectified ..... was allowed as deduction in computing the net wealth of the assessee. the commissioner of income-tax on noticing that the said liability was not allowable by virtue of section 2(m)(ii) of the wealth-tax act, 1957, issued a notice under section 25(2) of the wealth-tax act proposing to revise the assessment. the said notice was dated december 6, 1975. however, prior ..... this reference under section 27(1) of the wealth-tax act, 1957, the income-tax appellate tribunal, delhi bench 'a', delhi, has referred the following question for the opinion of this court :'whether, the tribunal was in law justified in setting aside the order under section 25(2) passed by the commissioner of wealth-tax on the ground that it lacked jurisdiction at the time ..... to the issuance of the said notice, the wealth-tax officer himself had passed the order under section 35 of the .....

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Mar 15 1999 (HC)

Ram Chitra Mandir, Phoolpur, Allahabad and Others Vs. State of U.P. an ...

Court : Allahabad

Decided on : Mar-15-1999

Reported in : 1999(2)AWC1594

..... the corning intoforce of the notification dated21.10.1997 is concerned, we are ofthe view that there is no provision inthe act or the rules framedthereunder, which has retrospectiveeffect.40. hon'ble supreme court in case of govinddas and others v. income-tax officer and another, air 1977 sc 552 had occasion to consider as to when an enactment can be said to ..... . kumar learned counsel for the petitioners did not advance any arguments on the question of the validity of the proviso to section 3 (1) of u. p. entertainments and betting tax act. 1979. he did not press the relief no. 1 contained in the prayer of the writ petition which was for declaration that the proviso to sub-section (1) of section ..... . 1. by means ofaforesaid writ petitions, the petitioners have challenged the proviso to sub-section (1) of section 3 of the u. p. entertainments and betting tax act, 1979 (in short referred to as the act), claiming to be ultra vires on the ground that it suffers from the vice of excessive delegation and is discriminatory, therefore, hit by article 14 of the ..... been made applicable by the state government in various indirect taxes which it levies. there is provision for payment of purchase tax on assumed basis under the provisions of u. p. sugar cane (purchase tax) act. 1961. similarly, under section 7d of u. p. trade tax act, 1948, the state government has provided for payment of tax on compounded basis. it is called composition money. section 7d .....

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Feb 10 1999 (HC)

Commissioner of Wealth-tax Vs. Waqf Mirza Khairati Beg

Court : Allahabad

Decided on : Feb-10-1999

Reported in : [1999]240ITR614(All)

..... been referred by the tribunal for the opinion of this court. the questions referred are as follows :'1. whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the property was held by the mutawalli under trust or other legal obligation for a public purpose of charitable or religious ..... also in the corpus ? 3. whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the asses-see was entitled to the benefit of exemption under section 5(1)(i) of the wealth-tax act, 1957 ? 4. whether, on the facts and in the circumstances of the case, the appellate tribunal ..... for the department and the revenue and on the facts found by the tribunal. we hold that the income of the trust was used for religious and charitable purpose and the corpus vests in god, the almighty. under section 5(1) of the wealth-tax act, exemption is exigible to a trust or legal obligation for any property held by him under trust ..... was correct in law in holding that the provisions of section 21a of the wealth-tax act, 1957, were not applicable in the instant case ?' 2. mr. chopra, appears on behalf of the department, and mr. b. dayal, on behalf of the respondents.3. mr. chopra, appearing .....

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Oct 11 1999 (HC)

Smt. Irfana Begum Vs. Raj Kumar Agarwal and Others

Court : Allahabad

Decided on : Oct-11-1999

Reported in : 2000(1)AWC242

..... a. k. p. haridas v. v. a. madhvi amma and others : air1988ker304 : * laxman zingraji adhau v. shushila zinguji thakre, 1994 alj 690; and * commissioner of income-tax v. surendra singh pahwa and others : air1995all259 .11. we have considered the reasonableness and correctness of the aforesaid three views and with great respect to learned judges, in our opinion ..... prevent the defendant from taking long time in filing written statement. thus, it is difficult to conceive that such a consequence would have been contemplated under amendment act, 1976.12. the reasoning that the words used 'in any case in which decree is passed ex parte against the defendant' in order ix, rule ..... , the first view does not appear to be in consonance with the legislative intent behind the amendment act, 1976 and the object sought to be achieved. it is settled law that if the language used in the legal provision is plain and simple ..... this view is that by use of words 'a decree shall be drawn up' in order viii, rule 10, c.p.c. by the amendment act. 1976, legislature intended to provide better remedies to the party to suffer a decree passed under order viii, rule 10, c.p.c. help has also ..... section 104. c.p.c. however, this right to appeal was taken away and clause (b) was omitted w.e.f. 1.2.1977 by amendment act, 1976. it is well-known that prior to this amendment, in suits defendants used to take long time in filing written statement and, consequently, the decisions .....

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