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Judgment Search Results Home > Cases Phrase: the right to information act 2005 Court: allahabad Year: 1996

May 27 1996 (HC)

Assistant Commissioner of Income Tax Vs. J. K. Cotton and Spinning Wvg ...

Court : Allahabad

Decided on : May-27-1996

Reported in : (1997)59TTJ(All)68

..... a remark that water coolers were office appliances on which investment allowance could not be allowed, the claim was rejected.24. the cit(a) was informed during appeal by the assessee that the water coolers were installed in factory premises. in view of this submission he directed that investment allowance should ..... reimbursement of medical expenses of director/employees were not covered by s. 40(c) and were not perquisites for s. 40a(5) of the act. respectfully following the decision, we reject this ground of appeal of the department.22. the last dispute relates to the question whether investment allowance can ..... the two judges. the relevant extract is given below :'it is thus clear that the revisionist availed the concession under s. 35 of the act in pursuance of a specific determination by the government and the issue of a circular by the commissioner. learned counsel for the revisionist contended that the ..... by the cst was binding on the authorities, whereas the learned standing counsel contended that the circular was against the provisions of the sales-tax act and, therefore, it was not binding on the ao. for this proposition he placed reliance on a judgment of the honble supreme court in ..... and machinery.the instructions issued earlier have been considered again by the board. in exercise of the powers conferred by s. 119(1) of the it act, 1961, the cbdt, being of the opinion that it is expedient for the proper administration of these provisions, directs that the grant of extra- .....

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Jul 19 1996 (HC)

Smt. J.K. Kalra Vs. Regional Inspectress of Girls Schools, Meerut and ...

Court : Allahabad

Decided on : Jul-19-1996

Reported in : AIR1997All44; (1996)3UPLBEC1691

..... non-teaching staff of an affiliated college and recognised or approved institutions shall be dismissed or removed or reduced in rank except after an inquiry in which he has been informed of the charge against him and given a reasonable opportunity of being heard in respect of those charges and until -a) he has been given a reasonable opportunity of making ..... non-teaching staff of an affiliated college and recognised or approved institution shall be dismissed or removed or reduced in rank except after an enquiry in which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges and until-(a) he has been given a reasonable opportunity of making ..... of the teaching, other academic and non-teaching staff of affiliated college shall be dismissed or removed or reduced in rank except after on inquiry in which he has been informed of the charges and given a reasonable opportunity of being heard and until (a) he has been given a reasonable opportunity of making a representation on any such penally to ..... and, as such, they would not violate article 30(1).'13. in lilly kurian v. sr. lewina (air 1979 sc 52) the court considering ihe provision under kerala university act which provided right of appeal to a teacher dismissed from service, held that it is a regulatory provision and safeguards the security of tenure of teachers and such regulatory measure ultimately improves .....

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May 27 1996 (TRI)

Assistant Commissioner of Income Vs. J. K. Cotton and Spinning Wvg. Mi ...

Court : Income Tax Appellate Tribunal ITAT Allahabad

Decided on : May-27-1996

Reported in : (1997)62ITD151(All.)

..... remark that water coolers were office appliances on which investment allowance could not be allowed, the claim was rejected.24. the cit(a) was informed during appeal by the assessee that the water coolers were installed in factory premises. in view of this submission he directed that investment allowance should ..... reimbursement of medical expenses of director/employees were not covered by s. 40(c) and were not perquisites for s. 40a(5) of the act. respectfully following the decision, we reject this ground of appeal of the department.22. the last dispute relates to the question whether investment allowance can ..... on the authorities and, therefore, the ao was not entitled to levy the amounts in question under s. 3g(3) of the act when the revisionist had acted in accordance with the position of law as explained by the government and subsequently by the commissioner in the aforesaid circular. learned standing ..... two judges. the relevant extract is given below : "it is thus clear that the revisionist availed the concession under s. 3g of the act in pursuance of a specific determination by the government and the issue of a circular by the commissioner. learned counsel for the revisionist contended that ..... machinery. the instructions issued earlier have been considered again by the board. in exercise of the powers conferred by s. 119(1) of the it act, 1961, the cbdt, being of the opinion that it is expedient for the proper administration of these provisions, directs that the grant of extra- .....

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Sep 25 1996 (TRI)

India Polyfibres Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Decided on : Sep-25-1996

Reported in : (1997)60ITD433(All.)

..... reason that for the healthy functioning of a corporate democracy, right of information to members of a company is necessary. section 217 of the companies act, 1956 prescribes the information which must be made available by the board of directors to a member. one such information, as per sub-section (1) of section 217, is ..... the shareholders. it may be pointed out that in their report for the year ending 31-12-1986 dated 21-2-1987, the directors informed the shareholders in unequivocal term that trial production started towards the end of the year 1986 and that the commercial production had come out by the ..... a).6. in reply, the ld. counsel for the assessee submitted that the directors' report is dated 21-2-1987. it was only meant to inform the shareholders of the current position prevailing on the date of the report. therefore, this report cannot be made the sole basis for deciding the issue ..... have given our anxious consideration to the arguments advanced by the learned counsels for the rival parties. in the provisions of section 32a of the it act, there is no ambiguity about the year in which investment allowance is to be granted and, therefore, we do not consider it necessary to reproduce ..... in respect of the state of the company's affairs. a director may incur liability to individual shareholder who acts in reliance upon a negligent or mis-statement made in the directors .....

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May 23 1996 (HC)

Afzal HusaIn Vs. Uttar Pradesh State Electricity Board and Others

Court : Allahabad

Decided on : May-23-1996

Reported in : AIR1997All297

..... -parties from the aforementioned report it way clear that the petitioner was using electric-ity unauthorisedly and committed theft of elec-tricity. a first information report was also lodged against the petitioner under section 39 of the act and section 379 of the indian penal code. the opposite-parties contend that in these circum-stances the board was justified in disconnecting supply ..... is faulty not recording the actual energy consumed in running the oil mill of the respondent. so this dispute squarely foils within the provisions of the said act and as such it has been rightly found by the high court that it is the electrical inspector who alone is empowered to decide the dispute. if the electrical inspector comes to the finding ..... meter reading shall not be deemed as inspection of the installation. (viii) for the inspection of malpractice, pilferage or theft of energy, the supplier's representa-tive shall have the right to access to the premises of the consumer at any time, it is needed. the supplier's representative, before entry into the premises, shall disclose his identity and thereafter enter ..... respect of the supply of energy to him, the licensee may, after giving not less than seyen clear-days' police in writing to such person and without prejudice to his right to recover such or other sum by suit, cut off the supply and for that purpose cut or disconnect any electric supply line or other works, being the property of .....

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Aug 07 1996 (HC)

Ghaziabad General Industries Pvt. Ltd. and anr. Vs. Appropriate Author ...

Court : Allahabad

Decided on : Aug-07-1996

Reported in : (1997)139CTR(All)29; [1997]227ITR884(All); [1997]92TAXMAN64(All)

..... is not a case in which the vendor or the vendee are accused of concealing any information and not producing the relevant title deeds. as the conclusion arrived at by the appropriate authority reproduced above would show that the vendor has ..... there was an agreement to sell the said property to dabur india limited for a consideration of rs. 1,30,00,000. the requisite information in form no. 37-i was submitted to the appropriate authority with a request to issue a no objection certificate. the learned appropriate authority has ..... not and that the investigation which will be taken up by the appropriate authority is only with a view to determine whether the pre-emptive right of purchase should be exercised or not. there can be no quarrel with these observations and they will not help the respondents. it ..... as follows ;' from the above discussion it becomes clear that the transferor, namely, ghaziabad general industries, has not proved that it is having legal rights over the property or is competent to transfer the same. on october 30, 1993, a licence was granted to the present transferor by the u ..... right over the property beyond one year period of lease, i.e., october 29, 1994, is not satisfactorily explained.reasonable opportunities have been given to both the parties, i.e., the transferor and the transferee, but they have failed to comply with them properly. that being the situation, the appropriate authority, lucknow, finds itself unable to act .....

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Dec 19 1996 (HC)

H.S. JaIn and ors., Etc. Vs. Union of India (Uoi) and ors., Etc.

Court : Allahabad

Decided on : Dec-19-1996

Reported in : (1997)1UPLBEC594

..... clause (1) has to be based on a report of the governor or otherwise. the words 'or otherwise' indicate that the president may act under clause (1) on information received from sources other than the governor's report. this would include union agencies. the word 'shall' in article 74(1) suggests ..... government. in the present case the non-b. j. p. parties had openly expressed their opposition to it and hence the governor in my opinion acted rightly in not appointing the leader of the b.j. p. to form a government. even when the hearing of the case was going on. ..... it would be deficient in efficacy and power. its general principles would have little value, and be converted by precedent into impotent and lifeless formulas. rights declared in the words might be lost in reality. and this has been recognised. the meaning and vitality of the constitution have developed, against narrow ..... was in marked contrast to the irresponsible behaviour of george iii, of which reference has already been made above.46. in france the theory of divine right of kings was challenged by the great revolutionary writer rousseau, who propounded the theory of the general will (volonte generale) in his book the ' ..... different states of this country, for which india is known as basis of democracy in the whole world, have been unconstitutionally deprived of their right of forming a democratic government in uttar pradesh89. it is argued by learned solicitor-general that doctrine of 'proportionality'is applicable in some of .....

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Mar 18 1996 (HC)

Shree Baidyanath Ayurved Bhavan Ltd. Vs. Government of Uttar Pradesh a ...

Court : Allahabad

Decided on : Mar-18-1996

Reported in : [1996(74)FLR1951]; (1998)IIILLJ646All

..... view that it would be very unreasonable to assume that the industrial tribunal would insist upon dealing with the dispute on merits even after it is informed that the dispute has been amicably settled between the parties. there can, therefore, be no doubt that if an industrial dispute before the tribunal ..... there is krishna kutty nair v. industrial tribunal, trivandrum air 1960 kerala 31. in this case, it was observed that it is the elementary right of the parties to a dispute to adjust their matters of difference wholly or in part, by any lawful agreement or compromise and every authority entrusted ..... courts should not be astute to discover formal defects and technical flaws to overthrow settlements peacefully and quickly arrived at within the framework of the act. for after all the adjudication by the tribunal is only an alternative form of settlement of the dispute on a fair and just basis ..... labour court or tribunal and includes an arbitration award made under section 5-b.' 'settlement' has been defined under section 2(t) of the said act in the following manner:-- (t) 'settlement' means a settlement arrived at in the course of conciliation proceeding and includes a written agreement between the ..... standing counsel.7. in order to appreciate the controversy involved in the present case, we would like to quote provisions of the u.p. industrial disputes act, 1947. award has been defined in section 2(c) in the following terms :--'(c) 'award' means an interim or final determination of any .....

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Mar 14 1996 (HC)

Rati Ram and ors. Vs. State of U.P.

Court : Allahabad

Decided on : Mar-14-1996

Reported in : 1997CriLJ1525

..... ram, pw2 smt, kashturi devi, and pw4 smt. kirti, as witnesses of fact. the aforementioned three witnesses stated in their evidence the facts, narrated in the fir.5. sri i. n. mulla, learned counsel for the appellants placed the statement of smt. ram kirti, pw4 and submitted that she in her cross-examination stated ..... .that they had no pre-planned common intention to commit the offence. the incident itself took place in a heated moment when the accused and the informant dhana ram and lalji deceased were involved in exchange of abusing after barking of the puppy and hitting the puppy by murlidhar. their sentences of six months ..... brothers, filed a written statement after their statements and stated that they have been implicated in the case for creating a defence for themselves by the informant. the appellants stated that no incident, took place at the well of sunder lal. when the puppy of ghana ram barked at murlidhar on the way ..... in all 16 sharers to-draw water. on the date of incident, there was a bit of quarrel between the complainant and the accused as to the right of draw water. there was rival claim between the parties for drawing water. during the course of dispute. she appellant of the said case with his ..... death or intention of causing such bodily injury, as is likely to cause death. from the facts, it is apparent that in the present case, the act of appellants or rati ram would come within the 1st part of section 304, i.p.c. the learned counsel cited air 1968 sc 1390, laxman kalu .....

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Dec 05 1996 (HC)

Pooran Singh and anr. Vs. State of U.P.

Court : Allahabad

Decided on : Dec-05-1996

Reported in : 1997CriLJ2253

..... fire arm injury (injuries were kept under observation). no x-ray was done. consequently, there was no supplementary report.5. at the trial the victim-informant sadhu singh was examined as pw-1. he testified to the occurrence and nominated both the accused-appellants as per prosecution story. however, the eye-witnesses ..... was carrying any weapon or made any assault on the injured. all that is said is that he instigated the accused-appellant pooran singh to finish the informant sadhu singh. the words imputed to him in the evidence of sadhu singh, pw-1 at the trial are, 'dekhta kya hai khatam kar de ..... so in any case, that served as a motive for the accused appellant pooran singh to commit the present occurrence. the testimony of sadhu singh injured-informant as against pooran singh accused-appellant, was corroborated by the previous incident which served as a motive and it was also corroborated by the f.i. ..... sadhu singh injured as against this accused-appellant. however, the medical evidence on record only showed that a fire arm injury had been caused the right elbow joint of the victim sadhu singh. there was no evidence that any fracture or dislocation had taken place nor there were any other factors which ..... the retort inputed to him was, 'dekhta kya hai jaldi goli mar de'. his exhortation, that is instigation, was not an integral part of the act of fire made by accused-appellant pooran singh at sadhu singh injured, for which he had a motive due to the previous incident and there was no .....

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