Uphill Farms Private Limited Vs Union of India (Allahabad High Court) HC explains principles, powers and limitations on exercise of powers under Section 147/148 by Income Tax Officers/ Authorities under the Income tax Act, 1961, as under:- (a) The assessing officer under Section 147 of the Act, 1961 has the power to re-assess any income which […]
U.P. Cooperative Federation Ltd. Vs Emoployees State Insurance Corporation (Allahabad High Court) In the present case, the demand was raised for an amount of Rs.33,846/- for the employer’s contribution for the employees working in the account section of PCF Press for the period January 1981 to September 1986 and from January 1988 to May 1989. […]
Rohit Surfactants Private Limited Vs Kanodia Salt Company Ltd (Allahabad High Court) In Regu Mahesh (Supra), the Court while dealing with compliance of Rule 15 (2) of Order VI relying upon its earlier judgment in case of A. Sapa Vs. Singora, 1991 (3) SCC 375, held that defect in verification or an affidavit is curable. […]
Allahabad HC reviews Ambuj Foods reassessment notice for AY 2013-14, alleging routing funds as share premium through shell companies.
In our opinion, a petition for direction to State Govt for issuing a notification declaring any monument to be of national importance cannot be issued as it is the matter to be decided by the competent authority under the aforesaid Act.
Air Force Naval Housing Board Air Force Station Vs U.P. Real Estate Regulatory Authority And Another (Allahabad High Court) The word ‘promoter’ has been deliberately used by the legislature in the proviso to sub-section (5) of Section 43, as subsection (5) provides a remedy of statutory appeal to any person aggrieved by the direction or […]
Applicant contends that the applicant has been falsely implicated in the instant case. The statement of the applicant under Section 70 of the C.G.S.T Act, 2017 is self-implicatory which was extracted by coercion and made under duress.
Iqbal Khan Vs State of U.P. and 2 Others (Allahabad High Court) (a) A provision for compassionate appointment is an exception to the principle that there must be an equality of opportunity in matters of public employment. The exception to be constitutionally valid has to be carefully structured and implemented in order to confine compassionate […]
M. M. Traders State of U P (Allahabad High Court) All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. & S.T. Rules, 2017, which provides as under :- […]
Ram Prasad Rajouriya Vs State of U.P. and others (Allahabad High Court) one of the two cherished basic values by Indian society for centuries is “satya” (truth) and the same has been put under the carpet by the petitioner. Truth constituted an integral part of the justice-delivery system in the pre-Independence era, however, post-Independence period […]
