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Judgment Search Results Home > Cases Phrase: rationale Court: allahabad Year: 1993 Page 1 of about 12 results (0.008 seconds)

Jan 23 1993 (HC)

Commissioner of Income-tax Vs. Shiv Mohan Lal

Court : Allahabad

Decided on : Jan-23-1993

Reported in : (1993)111CTR(All)406; [1993]202ITR60(All)

..... taxable in the hands of that partner to the extent of his profit and there is some identity in the income from house property and the income from business. the rationale in making an exception under section 22 in respect of property used for business is that the same income should not be doubly taxed in the hands of the same .....

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Mar 01 1993 (HC)

Eastern U.P. Chamber of Commerce and Industry, Allahabad and Others Vs ...

Court : Allahabad

Decided on : Mar-01-1993

Reported in : AIR1993All309

orderkenia, j.1. industrial consumers of electricity falling within the category of 'heavy and large power consumers' and 'small and medium power consumers' receiving supply of electricity from the u. p. state electricity board (hereinafter, for the sake of convenience, referred to as 'the board'), have approached this court under article 226 of the constitution of india to challenge the new tariffs enforced by the board with effect from the 17th of october, 1989 through notification dated the 21st of april, 1990, bearing number 1287-hc/seb/ v/1974-1204 c/90.2. the dispute in these petitions is confined to the rate schedule for the categories lmv-6, hv-1 and mv-2.3. the board is a statutory body constituted under section 5 of the electricity (supply) act, 1948 (hereinafter, for the sakeof brevity, referred to as 'the act'. the act has been enacted to provide for regularisation of the production and supply of electricity and generally for taking measures conducive to electrical development. under section 18 of the act the board stands charged, among other things, with the general duty of having to arrange for the supply of electricity that may be required within the state and for the transmission and distribution thereof in the most efficient and economical manner with particular reference to the areas which are not, for the time being, supplied or adequately supplied with electricity. the provisions of section 49 empower the board to supply electricity upon such terms and .....

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May 18 1993 (HC)

Dr. Rajendra Prasad Agarwal Vs. Union of India and Another

Court : Allahabad

Decided on : May-18-1993

Reported in : AIR1993All258

order1. present case, as it appears, isan outcome of erosion while history was on a changing course, which is led to issuance of proclamation under art. 356 of the constitution of india (for brevity hereinafter referred to as 'the constitution') vide notification no. g.s.r. 912 dated december 6, 1992 (published in gazette of india (extraordinary) (part ii) dated dec. 6,1992) bringing the state of uttar pradesh under president rule and banning the orgniasations, inter alia, the rashtriya swayam sewak sangh (for brevity hereinafter referred to as 'the rss') by declaring it unlawful vide composite notification no. s. o. 901(e) dated december 10, 1992 (published in the gazette of india (extraordinary) dated december 10, 1992 under sub-sec. (1) as well as the proviso to sub-sec. (3) of s. 3 of the unlawful activities (prevention) act, 1967 (act no. 37 of 1967) (for brevity hereinafter referred to as 'the act') which reads as :--whereas the rashtriya swayam sewak sangh (hereinafter referred to as 'rss') has been encouraging and aiding its followers to promote or attempt to promote, on grounds of religion disharmony or feelings of enmity haired or ill-will between different religious communities;and where as the rss has been making imputations and assertions that members of certain religious communities have alien religions and cannot, therefore, be considered nationals of india, thereby causing and likely to caused disharmony or feelings of enmity or hatered or ill-will between .....

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Nov 03 1993 (HC)

Commissioner of Income-tax Vs. Vindaban Chitra Mandir

Court : Allahabad

Decided on : Nov-03-1993

Reported in : (1995)123CTR(All)391; [1994]209ITR520(All); [1994]73TAXMAN673(All)

r.k. gulati, j.1. these two applications under section 256(2) of the income-tax act, 1961 (for short, 'the act'), have been filed at the instance of the commissioner of income-tax, allahabad, against a common order of the income-tax appellate tribunal. income-tax application no. 269 of 1991 is in respect of the assessment year 1977-78 in which the following question has been proposed :'whether, on the basis of the material on record, the income-tax appellate tribunal was correct in law in holding that there was no evidence to support the cost of construction taken at rs. 3,80,000 in the assessment year 1977-78 and rs. 5,70,000 in the assessment year 1978-79 by the assessing officer and thereby deleting the addition made in the assessment year 1977-78 ?'2. in the other application no. 270 of 1991, which is in respect of the assessment year 1978-79, the question proposed is :'whether on the basis of the material on the record, the tribunal was correct in law in holding that there was change in the opinion in initiating proceedings under section 147 for the assessment year 1978-79, when on the basis of the same material, the validity of proceedings under section 147 for the assessment year 1977-78 has been upheld by the income-tax appellate tribunal.'3. the respondent (hereinafter referred to as 'the assessee') is a partnership concern. it constructed a cinema hall known as messrs. vindraban chitra mandir, civil lines, pratapgarh. the cost of construction as per the balance- .....

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Apr 30 1993 (HC)

National Insurance Co. Ltd. Vs. Jumrati and ors.

Court : Allahabad

Decided on : Apr-30-1993

Reported in : II(1993)ACC515; 1993ACJ961

m.l. bhat, j.1. this appeal is filed by the insurance company against the judgment of the court below exercising the powers of tribunal under the motor vehicles act.2. it appears that tribunal had dismissed the claim petition qua the appellant and decreed the claim of the claimants against the owner of the vehicle on the ground that driver of the vehicle who was driving the vehicle at the time of accident did not have a valid licence for driving. the owner of the vehicle, thereafter, seems to have filed a review petition before the tribunal and the tribunal, while deciding the review petition and granting the same, held that driver had a valid licence at the time of the accident, therefore, appellant was liable to pay the compensation and not the owner.3. it appeals that in the written statement the owner had given the driving licence number of the driver as 2481/80 which was valid up to 14.1.1991. in the review petition it was stated that the number of the driving licence was 21181/80 and it was valid up to 14.7.1991. the occurrence had taken place after 14.1.1991 and before 14.7.1991. the tribunal's findings on the review petition are said to be without jurisdiction, bad and unwarranted. on facts also it is stated that tribunal could not rewrite the judgment by fastening the liability on the insurance company when in the first instance the liability was fastened on the owner of the vehicle.4. two points are urged by the learned counsel for the appellant. in the first place .....

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Apr 30 1993 (HC)

National Insurance Co. Ltd. Vs. Swarn Kanta Sahgal and ors.

Court : Allahabad

Decided on : Apr-30-1993

Reported in : 1994ACJ468

m.l. bhat, j. 1. this is an appeal filed by the insurance company against the judgment and award of the court below exercising powers under the motor vehicles act, dated 18.12.1987. by this judgment court below had granted compensation to the respondents in connection with the death of one jang bahadur sahgal to the tune of rs. 54,000/-along with interest at the rate of 10 per cent per annum from the date of filing of the petition, i.e., 10.4.1986 till the date of payment.2. the deceased is said to have been retired army personnel and after his retirement he had sought a private employment in a club. on the fateful day, he was going on his scooter when the truck in question, owned by one satpal singh, which was being driven rashly and negligently, hit the scooter from the back side and the deceased is said to have died on the spot. the occurrence is said to have been witnessed by some passers-by. the claimants had preferred a claim for compensation for rs. 6,20,000/-but the tribunal granted only rs. 54,000/-. the deceased was held to be 56 years of age at the time of his death and tribunal held that the deceased died due to rash and negligent driving of the driver. his income was said to be rs. 500/- per month. tribunal has also observed that the deceased must have been spending rs. 200/- per month on his ownself and he must have been giving rs. 300/- per month to his family. he in this manner was contributing towards his family rs. 3,600/- per year. the claimants had failed .....

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Feb 04 1993 (HC)

Sudhir Kumar Gupta and ors. Vs. Director of Investigation, Income-tax ...

Court : Allahabad

Decided on : Feb-04-1993

Reported in : (1993)114CTR(All)340; [1993]202ITR829(All)

a.p. misra, j. 1. heard learned counsel for the parties. in view of the exchange of affidavits both the writ petitions are being disposed of by means of a common order in accordance with the rules of the court. writ petition no. 993 is by the persons who are said to be travelling along with the petitioners, mahesh kumar and others of writ petition no. 994 of 1992, against whom the warrant of authorisation was issued.2. the petitioners in writ petition no. 993 of 1992 have sought for quashing the entire search and seizure operation carried on by the officers of the income-tax department, and further directing the respondents to release all the cash seized from the vehicle on september 2, 1992, as mentioned in the panchnama (annexure ii to the petition) and also not to proceed further against the petitioners under section 132 of the income-tax act, 1961. in writ petition no. 994 of 1992, the petitioners have sought for quashing the entire search and seizure dated september 2, 1992, as the same was done without fulfilling the condition precedent for the exercise of power under section 132a of the income-tax act, 1961, and further directing the authorities to release the cash seized on september 2, 1992, and further not proceeding against the petitioners under section 132(5) of the act.3. the petitioners have sought for quashing the search and seizure made by the respondent-income-tax authorities on september 2, 1992. according to the petitioners, there was no warrant of .....

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Apr 05 1993 (HC)

Avdhesh Pratap Singh Vs. State of U.P. and ors.

Court : Allahabad

Decided on : Apr-05-1993

Reported in : (1998)IIILLJ550All

orderb.c. saksena, j.1. by means of this writ petition the petitioner has inter alia prayed for following reliefs :(a) a writ of mandamus, commanding the opposite parties to allow him to work on the post of typist on daily labour basis uninterruptedly to earn his wages on the basis of duties performed ; (b) mandamus, commanding opposite parties to allow him wages equal to that as has been allowed to typist/junior clerk employees of the state government from the date the petitioner is working on the post to the date the petitioner is regularly absorbed against, the post of typist/junior clerk in the regular establishment of the irrigation department. (c) a writ of mandamus, commanding opposite parties to pay bonus to the petitioner for the years 1984-85. 1985-86 and 1986-87 as per government order. (d) a writ of mandamus, commanding opposite parties to regularise his services by appointing him on the post of typist/junior clerk against the vacant post or the posts likely to fall vacant giving him preference on the basis of length of service. 2. the facts averred in the writ petition may be noted in short;the petitioner's academic qualifications are b.com. which degree he obtained in the year 1984. earlier thereto he had passed intermediateexamination in the year 1981 and has obtained proficiency in typewriting both hindi and english. the averment is that he was initially appointed with effect from august 1, 1981, on daily labour basis on muster roll as a typist in the sharda .....

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Aug 04 1993 (HC)

Ashok Kumar Gupta and anr. Vs. State of U.P. and ors.

Court : Allahabad

Decided on : Aug-04-1993

Reported in : [1995(70)FLR89]; (1994)IILLJ740All

s.n. sahay, j.1. the petitioners who are assistant engineers in the public works department have filed this writ petition to challenge selection proceedings of the departmental promotion committee dated january 27/30, 1993 for the post of executive engineer. rule 8 of the u.p. service of engineers (public works department) (higher) rules, 1990 provides that recruitment to the cost of executive engineer shall be made on the basis of seniority subject to rejection of unfit through a selection committee constituted under the said rule. the appointing authority shall prepare an eligibility list of the candidates in accordance with the u.p. promotion by selection (for posts outside the purview of the public service commission) eligibility list rules, 1986 and place the same before the selection committee along with their character rolls and such other records pertaining to them as may be considered proper. the selection committee shall consider the cases of the candidates on the basis of the records referred to above and shall prepare a list of selected candidates arranged in order of seniority as it stood in the cadre from which they are to be promoted and forward the same to the appointing authority. rule 6 lays down that reservation for the candidates belonging to scheduled castes, scheduled tribes and other category shall be made in accordance with the orders of the government in force at the time of recruitment. rule 18 of the said rules provides that nothing in these rules .....

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Apr 30 1993 (HC)

National Insurance Co. Ltd. Vs. Smt. Swarn Kanta Sahgal and ors.

Court : Allahabad

Decided on : Apr-30-1993

Reported in : 2(1996)ACC59

m.l. bhat, j.1. this is an appeal filed by the insurance company against the judgment and award of the court below exercising powers under the motor vehicles act, dated 18.12.1987. by this judgment court below has granted compensation to the respondents in connection with the death of one jang bahadur sahgal to the tune of rs. 54,000/- alongwith interest @ 10% per annum from the date of filing of the petition i.e. 10.4.1986 till the date of payment.2. the deceased is said to have been retired army personnel and after his retirement he had sought a private employment in a club. on the fateful day he was going on his scooter when the truck in question owned by one satpal singh which was being driven rashly and negligently, hit the scooter from the back side and the deceased is said to have died on the spot. the occurrence is said to have been witnessed by some passers-by. the claimants had preferred a claim for compensation for rs. 6,20,000/- but the tribunal granted only rs. 54,000/-. the deceased was held to be 56 years of age at the rime of his death and tribunal held that the deceased died due to rash and negligent driving of the driver. his income was said to be rs. 500/- per month. tribunal has also observed that deceased must have been spending rs. 200/- per month on his own-self and he must have been giving rs. 300/- per month to his family. he in this manner was contributing towards his family rs. 3,600/- per year. the claimants had failed to prove that deceased was .....

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