Madhya Pradesh Court October 1978 Judgments
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Smt. A.P. Marry Vs. K.G. Raghawan
Court: Madhya Pradesh
Decided on: Oct-13-1978
Reported in: AIR1979MP40; 1979MPLJ44
C.P. Sen, J. 1. This is an appealunder Section 39 of the Special Marriage Act, 1954, by the wife against the judgment of the trial Court dismissing her petition for divorce on the ground of cruelty, 2. The appellant is a Tamilian Christian while the respondent is a Keralite Brahmin. They were married under the Special Marriage Act at Madras on 16-12-1960. Thereafter, they lived together at Bhilai till 16-11-1972 where both are employed in the Bhilai Steel Plant. They have 2 sons and 2 daughters out of their wedlock. On 16-11-1972 the appellantwas assaulted by the respondent with a crowbar as a result of which she received injuries with fracture of her right leg. She was admitted in the Main Hospital at Bhilai on that day and she was discharged from there on 23-7-73. After her discharge from the hospital, the appellant is living separately. The case of the appellant is that the parents of the appellant used to come and stay with them which was not liked by the respondent. On that accoun...
M.P. State Co-operative Bank Ltd. Vs. Addl. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-09-1978
Reported in: (1979)8CTR(MP)361; [1979]119ITR327(MP); 1979MPLJ458
G.P. Singh, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal, at the instance of the assessee, referring for our answer the following question of law :' Whether, on the facts and in the circumstances of the case, it could be said that the Appellate Tribunal was justified in holding that the Government securities earmarked to reserve fund and to provident fund did not constitute the bank's stock-in-trade or business assets and the interest therefrom was exigible to tax ?'2. The relevant assessment year is 1963-64. The corresponding previous year ended on 30th June, 1962. The assessee is the M. P. State Co-operative Bank Ltd., Jabalpur, which is the apex body of the district co-operative banks in the State of Madhya Pradesh. The bank in the present shape came to be formed under the M. P. Co-operative Societies (Amalgamation) Act, 1957. The bank is registered under the Co-operative Societies Act, 1912. At the relevant time, the bank was governed by the M. P. Co-operat...
Dadabhoy's New Chirimiri Ponri Hill Colliery Company Private Ltd. Vs. ...
Court: Madhya Pradesh
Decided on: Oct-04-1978
Reported in: 1979MPLJ56; [1979]44STC100(MP)
G.P. Singh, C.J. 1. This is a reference made by the Sales Tax Tribunal under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referring for our answer the following questions of law:(1) Whether, in the facts and circumstances of the case, theTribunal was justified in holding that within the meaning of Section 43(1) ofthe M.P. General Sales Tax Act, 1958, the assessee had deliberately furnisheda false return by claiming a deduction for supplies of coal to electricityundertakings to the tune of Rs. 19,18,010? And(2) If the Tribunal was justified in this conclusion, whether the penalty of Rs. 8,000 imposed on the assessee is excessive in the circumstances of the case 2. The period with which we are concerned in this case is from 1st October, 1962,to 30th September, 1963. A penalty of Rs. 8,000 was imposed on the assesseeunder Section 43(1) of the Madhya Pradesh Act, read with Section 9(3) of the Central Sales Tax Act, 1956. The assessee filed its returns in form V underRule 7...
Addl. Commissioner of Income-tax Vs. Indian Pharmaceuticals
Court: Madhya Pradesh
Decided on: Oct-03-1978
Reported in: [1980]123ITR874(MP)
Oza, J. 1. This is a reference made by the Income-tax Appellate Tribunal, Indore. The question of law referred by the Tribunal is :'Whether the Tribunal was justified in holding that the exercise of jurisdiction under Section 263 by the Additional Commissioner of Income-tax in respect of penalty actions is without jurisdiction and bad in law '2. The assessee is a registered firm of three partners. It filed its returns of income for the assessment years 1967-68 and 1968-69 on 31st October,1968. The accounting period for these two years followed by the assessee was the financial year ending on 31st March, 1967, and 31st March, 1968. The income returned in each year was accepted with slight modifications by the ITO who completed the assessments on the same day, i.e., 7th January,1969, under Section 143(3) of the I.T. Act, 1961 (hereinafter referred to as ' the Act'), determining the assessable income at Rs. 59,118 and 1,08,044. The Additional Commissioner set aside both these orders exerc...
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