Madhya Pradesh Court September 1965 Judgments
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Sheokumar Ram Prasad Tiwari Vs. Smt. Shiv Rani Bai and anr.
Court: Madhya Pradesh
Decided on: Sep-02-1965
Reported in: AIR1966MP189
Dixit, C.J.1. This is an appeal under clause 10 of the Letters Patent against an order dated 16th July 1965 of Shiv Dayal J. finally disposing of an appeal arising out of proceedings under Section 25 of the Guardians and Wards Act, 1890 (hereinafter referred to as the Act).2. The facts are simple. The minor in question is a girl named Sushila who was born on 14th January 1952. When she was about six months old, her mother died. The appellant Sheokumar, who is her father, resides at Burhanpur and was employed as a peon in the Tahsil Court at Burhanpur. As he was very often required to go out of Burhanpur on duty he after his wife's death, entrusted his minor daughter to the care of the respondents Shiv-rani Bai and Rampal who were his neighbours and with whom he was on very friendly terms. The appellant and the respondents all belong to the same community, namely, Kankubja Brahmin community. After this entrustment, Sushila was looked after and brought up by the respondents. She is still...
Balchand Vs. Income-tax Officer, Sagar.
Court: Madhya Pradesh
Decided on: Sep-02-1965
Reported in: [1966]61ITR656(MP); 1965MPLJ975
DIXIT C.J. - By this application under article 226 of the Constitution of India the petitioner prays for the issue of a writ of certiorari for quashing a notice said to have been issued to him on 24th June, 1959, under section 34 of the Indian Income-tax Act, 1922, for escaped assessments in respect of the assessment year 1946-47, as also for quashing a notice issued on 14th March, 1963, under section 148 of the Income-tax Act, 1961, for assessment under section 147 of the Act for the assessment year 1946-47.The petitioner says that the on 24th June, 1959, a notice was issued to him by the Income-tax Officer, Sagar, under section 34 of the old Act for the escaped assessment in regard to the assessment year 1946-47; that the proceedings on the basis of this notice were pending when the Act of 1961 came into force; and that during the pendency of these proceedings the Income-tax Officer issued another notice to him on 14th March, 1963, under section 148 of the Act of 1961, for the assess...
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