Madhya Pradesh Court April 1964 Judgments
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Dewas Cine Corporation Vs. Commissioner of Income-tax, M. P., and Anot ...
Court: Madhya Pradesh
Decided on: Apr-15-1964
Reported in: [1965]55ITR456(MP)
The judgment of the court was delivered byPANDEY J. - Under section 66(1) of the Income-tax Act, 1922, the Income-tax Appellate Tribunal, Bombay, has, at the instance of the assessee, referred to this court for its opinion the following question of law :'Whether, on the facts and in the circumstances of the case, the amount of Rs. 44,380 was rightly included in the total income of the assessee for the year 1952-53 under the second proviso to section 10(2) (vii) of the Income-tax Act ?'The facts material for this reference are these. The assessment year is 1952-53 and the relevant period of the corresponding previous year is 1st April, 1951, to 30th September, 1951. By and agreement made on the last mentioned date, the firm Dewas Cine Corporation, Dewas, was dissolved. It had come into being presumably as a result of an oral agreement between the two partners, S. G. Sanghi and Hariprasad, with effect from 1st March, 1947. While S. G. Sanghi owned the theatre called Vikas, the other part...
Swaroop NaraIn LaxminaraIn and anr. Vs. Mst. Bhanwar Kunwar Bai and an ...
Court: Madhya Pradesh
Decided on: Apr-11-1964
Reported in: AIR1967MP152
Shiv Dayal, J.1. The suit lands originally belonged to one Shivprasad who died in 1986 leaving behind him his two widows, Bhanwar Kunwar Bai (plaintiff) and Rani Bai (defendant 1), as his only heirs.2. In 1951 Rani Bai brought a suit against Bhanwar Kunwar Bai alleging that the latter had remarried in 1944 and, therefore, had lost her rights in the suit property. In that suit she claimed a decree for possession against Bhanwar Kunwar Bai who had been admittedly in possession of the entire property. On 17 March 1952 a decree for possession was passed in that suit in favour of Rani Bai. It appears that execution was taken out twice. The first execution was dismissed for default on 29 November 1952, and the second on 20 September 1954.3. On 3 July 1958, Bhanwar Kunwar Bai instituted the present suit against (1) Rani Bai, (2) Swaroop Narain, and (3) Laxmi Narain; the latter two defendants being transferees for consideration for Rs. 5,500/, from Rani Bai. In this suit Bhanwar Kunwar Bai ass...
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