Court : Allahabad
Decided on : Apr-19-1999
Reported in : 1999(2)AWC1753
..... by vishnu bhagwan. he had no concern with the firm business. it is also a common case of the parties that it was a partnership at will. under the provisions of section 43 of the indian partnership act. a partnership at will may be dissolved by any partner giving notice in writing to all the other partners of his intention to dissolve the firm. the ..... a party but protects the rights of the injured party by keeping intact, where a partner excludes another from the management of the partnership affairs, a case is made out for appointment of a receiver and this doctrine has been acted upon even where the defendant contends that the plaintiff is not a partner or that he has no interest in the ..... partnership firm, or apart from non-cooperation of one of the partners in the management, if the quarrels are such as to occasion a complete deadlock in ..... a nature as to show that he is no longer to be trusted, as for example, he is carrying on trade of his own with partnership property or if there is any mismanagement which may endanger the whole concern or if that partner is acting in a manner inconsistent with his duties and obligations or has excluded other partner from fruits of .....Tag this Judgment!
Court : Allahabad
Decided on : Oct-06-1999
Reported in : 247ITR295(All); 110TAXMAN297(All)
..... controversy in this case is whether the so-called firm, jai bharat theatre, carried on business and was, therefore, a valid partnership firm. 6. partnership has been defined in the indian partnership act to mean 'the relationship of persons who have agreed to share the profits of a business carried on by all or any ..... of them acting for all'. the word 'business' has also been defined to include every trade, occupation and profession. therefore, the ..... that there was no business carried on in the assessment year 1963-64. thus, in order that there may be a valid partnership entitled to registration under the income-tax act, 1961, it has to be engaged in business, i.e., trade, occupation or profession. it is in this light that ..... nowhere mentioned that the aforesaid four persons, viz., ratan kumar, lav kumar, rewati raman and madan mohan, had entered into any partnership and it was that partnership that was letting out the cinema under construction. the lease deed mentions the aforesaid persons as owners of jai bharat theatre. the said ..... income-tax, lucknow, thought that the so called firm, jai bharat theatre, did not carry on any business and, therefore, there was no valid partnership. he, therefore, took the view that the assessee could not be assessed as a registered firm. he, therefore, cancelled the assessment order under section .....Tag this Judgment!
Court : Allahabad
Decided on : Apr-06-1999
Reported in : 1999(2)AWC1634
..... . obviously, since the petitioner no. 2, was a partner in the said firm, he is liable to pay the telephone bills of the firm since under section 25 of the partnership act, each partner is individually and severally liable.4. learned counsel for the petitioner urged that the othertelephone connections bearing nos. 370077, 342619, 340440 and 371440 are in the name of ..... . union of india and others, 1999 alr 91. he also submitted that the writ petition is fit to be dismissed.our findings :8. rule 443 of the indian telegraph rules framed under the indian telegraph act, relied upon by mr. parekh reads thus :'443. default of payment.--if, on or before the due date, the rent or other charges in respect of the ..... for those telephone connections also.'16. in bacha f. guzadar v. commissioner of income tax, air 1955 sc 74, the supreme court held that 'partnership is merely an association of persons for carrying on business of partnership and in law the firm name is a compendious method of describing the partners. such is, however, not the case of a company which stands ..... company, the telephone of the wife of the managing director of that company, which is under liquidation, can be disconnected by the telecom authority by invoking rule 433 of the indian telegraph rules?, is the short question for our adjudication in this writ petition.2. firstly the prayer for the petitioner. her prayer is to quash the order dated 26.12 .....Tag this Judgment!
Court : Allahabad
Decided on : May-15-1999
Reported in : 1999(3)AWC1986
..... under the u. p. high speeddiesel oil and light diesel oil(maintenance order), 1981. accordingto the applicant-shanti lal nand autoservice does not form part of theproperties of the partnership firm m/sayodhya prasad and sons and.therefore, no relief in respect theretocan be claimed treating it to beproperty of the said firm andconsequently, the order of jointreceivership cannot take ..... workable, certain directions/guidelines were issued. the defendant-petitioner no. 1, krishna bhagwan agarwal and shrawan kumar agarwal plaintiff-respondent no. 2 were appointed as the joint receivers of the partnership business of firm m/s. ayodhya prasad and sons which has branch business establishments at bilsi, sahaswan, ujhiani, delhi, kasganj, and bisawali. the order dated 19.4.1999 was ..... for and against the parties, a conscious finding was recorded by this court that where a partner excludes another from the management of the partnership affairs, there a case is made out for appointment of receiver and this doctrine has been acted upon even where the defendants contend that the plaintiff is not partner or that he has no interest in the ..... and another, 1883 ilr (v) 556, to support the plea that a receiver cannot be appointed as a matter of course, and on mikanbai v. dassimal gangaram and others, 1918 indian cases 224, in which it was held that the intention of the legislature in substituting the words 'just and convenient' in place of the phrase 'necessary for the realization, preservation .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-22-1999
Reported in : (2001)165CTR(All)565; 246ITR560(All)
..... tax and the impugned notice under section 148 was issued and was duly served. it is stated that the impugned notice was served on the partnership firm. it is also stated that the notice under section 148 was issued to assess the income which was surrendered by the assessee itself during ..... that the assessing officer did not himself have the reason to believe that income has escaped assessment. 'direct' according to the webster's new collegiate dictionary, indian edition, means 'to show or point out the way for' and 'direction' means 'guidance or supervision of action or conduct'. direc-tion also means ' ..... may proceed and the ultimate decision was left to the assessing' officer.10. as stated above, before issuing a notice under section 148 of the act, the assessing officer has to record his reasons. he has to seek the approval of the commissioner. therefore, it cannot be presumed that the ..... counter affidavit itself it is apparent that the assessment was reopened under the dictates of the commissioner of income-tax while section 147 of the act provides that an assessment can be reopened only if the assessing officer has reason to believe that the income has escaped assessment.6. under ..... in the aforesaid proceedings, the assessment proceedings that had commenced on the basis of the notice dated october 5, 1990, under section 148 of the act became barred by time. consequently, the assessing officer issued a fresh notice under section 148 on march 26, 1998, and it is this notice which .....Tag this Judgment!
Court : Allahabad
Decided on : Jul-29-1999
Reported in : 1999(3)AWC2603
..... that the petitioners cannot be taken to be personally liable for the electricity charges payable for the factory/company. the definitions are quoted below for ready reference :'in the indian electricity act, 1910 : definition.--'consumer' means any person who is supplied with energy by a licensee or the government or by any other person engaged in the business of supplying ..... heard in this matter at substantial length and the entire writ petition has been thoroughly scrutinised. sri jain placed reliance on certain provisions contained in the indian electricity act, 1910, u. p. government electrical undertakings (dues recovery) act. 1958 and also on a decision of hon'ble supreme court in s. k. bhargava v. collector. chandigarh and others. 1998 (5) scc ..... by the name m/s. vaibhav steel pvt. ltd., jashodharpur described as a company registered under the companies act through its director harshvardhan. s/o sri s. s. mittal, permanent resident of e. 45 and e. 50 jashodharpur. (kotdwar). the words partnership concern/ proprietorship concern have not been cut out but since copy as filed indicates the name of the petitioner ..... as director. the other two descriptions shall be deemed to have been irrelevant for the purposes of this agreement which has been acted upon by the parties.5. there are several provisions in .....Tag this Judgment!
Court : Allahabad
Decided on : May-27-1999
Reported in : 97CompCas683(All)
..... v. t. p. kunhaliumma, air 1977 sc 282. where a petition under sections 10 and 16(5) of the indian telegraph act, 1885 read with section 51 of the indian electricity act, 1910 was filed claiming compensation against the kerala state electricity board and the board having assessed the compensation but the claimant was ..... governed by the statute.10. admittedly the restoration application was pending on the date the bank filed application under section 446(1) of the act. in pursuance of the order passed by the court permitting the bank to proceed with the suit, the civil court is entitled to decide ..... recall the order dated 13.1.1997 whereby this court allowed the application filed by uco bank under section 446(1) of the companies act (in short the act) against m/s aurangabad engineering company limited (in liquidation) granting permission to the applicant bank to proceed with suit no. 272 of 1987 ..... cases 179, where a petition was filed under section 583(4) of the companies act. 1956 for winding up of the respondent company on the ground that the petitioner was a partner of the firm by virtue of partnership deed and on the death of her father, who was one of the partners, ..... the firm stood dissolved and the other respondent nos. 2 to 12 continued the business but they having not settled or rendered accounts the company was liable to be wound up under clause (a) of subsection (4) of section 583 of the companies act .....Tag this Judgment!
Court : Allahabad
Decided on : Dec-06-1999
Reported in : 2000CriLJ3329
..... of the two things and threatened shamim and offered threats to him. pw 10 shafiq ahmad turned hostile. pw 11 rafiq ahmad stated that in his presence partnership had been settled between pw 1 shamim and five accused persons and shamim had given rs. 10,000/- to the accused mobin (acquitted).8. the ..... have simply worked on suspicion against the accused-appellant as one of them p.w. 1 shamim had a dispute with one of them mobin over partnership business. there are reasons as to why the testimony of these two witnesses is unworthy of belief as to the main stoiy of the prosecution that ..... the partnerhsip issue. he had not done anything to incur the displeasure of the accused after they had declined either to give him share in the partnership business or to return his invested money. judged in this right perspective, there could hardly be any motive on the part of the accused-appellant to ..... accused to exterminate the entire family. they would have naturally caused the cooking pot to be emptied to be on the safer side against any foul act of their enemy-accused-appellant. it was more so required of them because they had allegedly seen that his right fist was closed when he came ..... in the cooking pot when none was around. it has to be kept in mind that the culprit of an offence like the present one would ordinarily act clandestinely. it is illogical that the accused-appellant would approach the chulha of the complainant with chilam in one hand and another closed fist, presumably containing .....Tag this Judgment!
Court : Allahabad
Decided on : Feb-24-1999
Reported in : 238ITR338(All); 109TAXMAN160(All)
..... the assessee in the name of his minor son. as regards the other truck the income-tax officer found that the same was not exploited in partnership as alleged by the assessee. the findings of the income-tax officer in respect of both the trucks were upheld by the tribunal.3. during the ..... income from the said truck did not belong to him. as regards truck no. upf-444, the assessee claimed that the said truck was exploited in partnership with two other persons. on the material gathered during the course of assessment proceedings, the income-tax officer came to the conclusion that truck no. upf-405 ..... cit v. anwar ali : 76itr696(sc) , wherein the supreme court has been pleased to hold that the proceedings under section 28 of the indian income-tax act, 1922, are penal in character. the gist of the offence under section 28(1)(c) is that the assessee has concealed the particulars of his income ..... assessee and the revenue. in order to appreciate the submissions of the parties, we set out the provisions of section 271(1)(c) of the income-tax act, 1961, which reads as follows :'271. (1) if the income-tax officer or the appellate assistant commissioner or the commissioner (appeals) in the course of ..... concealment on the part of the assessee to suppress or conceal any income, held that the provisions of the explanation to section 271(1)(c) of the act would clearly be attracted in view of the decision reported in cit v. zeekoo shoe factory : 127itr837(all) .5. we have carefully considered the .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-16-1999
Reported in : 1999(2)AWC1467
..... firm m/s. c.t.d, comprising of partner p. n. dutta and j. s. tandon and others and on 5.4.1977 in this partnership r.k. kapur and ritam chakravorty were inducted as partners. the judge. small causes court believed the version of the plaintiff and found that the tenant ..... plea that the termination of three tenancies created separately in favour of the same defendant-tenant by a singlenotice under section 106 of the transfer of property act was not invalid. in kishan lal singhania v. district judge, kanpur nagar and others. air 1991 all 13, the court upheld the validity of ..... v. mani ram. 1962 alj 44 (summary), the court interpreting section 3 (1) e), of u. p. (temporary) control of rent and eviction act, 1947, which provided that if the tenant who has sublet the whole or any portion of the accommodation without permission of the landlord was liable for eviction, held ..... when the right to sue accrues.4. the limitation for filing the suit for eviction against the tenant is provided under article 67 of the limitation act, 1963, which reads as follows :description of suit.period of initiationtime from which period begins torun67.by a landlord to recoverpossession from the tenant12 yearswhen ..... , he shall be liable for eviction. the subletting is cause of action for filing the suit against him. there is no provision under the limitation act, 1963, providing for limitation in filing suit against a tenant when a ground for eviction exists under a statute. it is contended that the residuary .....Tag this Judgment!