Madhya Pradesh Court March 1978 Judgments
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Commissioner of Income-tax Vs. National Newsprint and Paper Mills Ltd.
Court: Madhya Pradesh
Decided on: Mar-23-1978
Reported in: 1978MPLJ555
A.P. Sen, C.J. 1. These three references under Section 66(1) of the Indian Income-tax Act, 1922, and under Section 256(1) of the Income-tax Act, 1961, raise a common question of Jaw and, therefore, they are disposed . of by this common judgment.2. In Miscellaneous Civil Case No. 49 of 1972, the Income-tax AppellateTribunal, Indore Bench, Indore, has referred a question of law, at theinstance of the Commissioner of Income-tax, arising from its consolidatedorder dated June 25, 1971, in Income-tax Appeals Nos. 3047 (Bom) and 3048(Bom) of 1968-69, pertaining to the assessment years 1960-61 and 1961-62,to the High Court for its opinion, namely : ' Whether, on the facts and the circumstances of the case, the Tribunalwas justified in law in holding that the rent received by the assessee fromthe various departments of the Government for occupying the assessee'sbuildings, are taxable as receipts from the business and not as incomefrom property, for each of the two assessment years 1960-61 and 1...
Addl. Commissioner of Income-tax Vs. National Newsprint and Paper Mill ...
Court: Madhya Pradesh
Decided on: Mar-23-1978
Reported in: 1978MPLJ607
A.P. Sen, C.J.1. This case as well as Miscellaneous Civil Case No. 35 of 1976 (Commissioner of Income-tax v. National Newsprint and Paper Mills Ltd.) raise a common question and, therefore, they are disposed of by this common order. 2. In Miscellaneous Civil Case No. 439 of 1972, the Additional Commissioner of Income-tax, Madhya Pradesh, Bhopal, has applied under Section 256(2) of the Income-tax Act, 1961, for requiring the Income-tax Appellate Tribunal to refer a certain question of law said to arise from its order in Income-tax Appeal No. 3052 (Bom) of 1968-69, pertaining to the assessment year 1965-66, to the High Court for its opinion, viz.: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the receipts from hire of furniture amounting to Rs. 14,212 should be assessed as the assessee's income from business and not as income either from property or from other sources ?'3. In Miscellaneous Civil Case No. 35 of 1976, the Commission...
Addl. Commissioner of Income-tax, M. P. Vs. National Newsprint and Pap ...
Court: Madhya Pradesh
Decided on: Mar-23-1978
Reported in: [1978]114ITR398(MP)
A. P. SEN C.J. - This case as well as Miscellaneous Civil Case No. 35 of 1976 (Commissioner of Income-tax v. National Newsprint and Paper Mills Ltd.) raise a common question and, therefore, they are disposed of by this common order.In Miscellaneous Civil Case No. 439 of 1972, the Additional Commissioner of Income-tax, Madhya Pradesh, Bhopal, has applied under section 256 (2) of the Income-tax Act, 1961, for requiring the Income-tax Appellate Tribunal to the refer a certain question of law said to arise from its order in Income-tax Appeal No. 3052 (Bom) of 1968-69, pertaining to the assessment year 1965-66, to the High Court for its opinion, viz. :Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the receipts from hire of furniture amounting to Rs. 14,212 should be assessed as the assessees income from business and not as income either from property or from other sources ?'In Miscellaneous Civil Case No. 35 of 1976, the Commissioner o...
Commissioner of Income-tax, (M.P.), Bhopal Vs. National Newsprint and ...
Court: Madhya Pradesh
Decided on: Mar-23-1978
Reported in: [1978]114ITR388(MP)
A. P. SEN C.J. - These three references under section 66(1) of the Indian Income-tax Act, 1922, and under section 256 (1) of the Income-tax Act, 1961, raise a common question of law and, therefore, they are disposed of by this common judgment.In Miscellaneous Civil Case No. 49 of 1972, the Income-tax Appellate Tribunal, Indore Bench, Indore has referred a question of law, at the instance of the Commissioner of Income-tax, arising from its consolidated order dated June 25, 1971, in Income-tax Appeals Nos. 3047 (Bom) and 3048 (Bom) of 1968-69, pertaining to the assessment years 1960-61 and 1961-62, to the High Court for its opinion, namely :'Whether, on the facts and the circumstances of the case, the Tribunal was justified in law in holding that the rent received by the assessee from the various departments of the Government for occupying the assessees buildings, are taxable receipts from the business and not as income form property, for each of the two assessment years 1960-61 and 1961...
Dr. Srikrishna Rajoria Vs. the State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Mar-22-1978
Reported in: AIR1978MP213
J.S. Verma, J. 1. By this petition under Article 226 of the Constitution of India, the petitioner Dr. Srikrishna Rajoria, a medical practitioner residing in the town of Harsud and a voter and tax-payer of Harsud Notified Area, seeks a writ of certiorarj to quash the State Government Notification No. 590-XVIII-II-77, dated Bhopal the 30th Sept. 1977 (Annexure-C) by which the State Government has constituted a Notified Area Committee consisting of nominated members only, in exercise of the powers conferred by the Second Proviso to Clause (d) of Sub-section (1) of Section 341 of the Madhya Pradesh Municipalities Act, 1961 (No. 37 of 1961).2. In the year 1971, the State Government, by a notification issued under Section 340 of the Madhya Pradesh Municipalities Act, 1961 (hereinafter referred to as 'the Act') declared as 'Notified Area,' the area which earlier existed as a Gram Panchayat at Harsud. At the same time, the State Government, by another notification dated 3rd Nov. 1971 constitut...
Addl. Commissioner of Income-tax Vs. Kalyanmal Mills Tent Factory
Court: Madhya Pradesh
Decided on: Mar-21-1978
Reported in: [1979]116ITR881(MP)
ORDEROza, J.1. This and the other five (M.C.C. Nos. 148 and 150 to 153 all of 1976) are petitions under Section 66(2) of the Indian I.T. Act, 1922, read with Section 256(2) of the I.T. Act, 1961. All these cases involve identical question and this order will govern the disposal of the other five petitions as well. The various petitions pertain to the respective years of assessment.1.M.C.C. No.149 of 1976assessment year1942-432.,,153 of 1976,, ,,1943-443.,,151 of 1976,, ,,1944-454.,,150 of 1976,, ,,1945-465.,,148 of 1976,, ,,1946-476.,,152 of 1976,, ,,1947-482. The ITO by his order assessed the non-applicant in the status of anunregistered firm as non-resident and as large sums were due to be paidby the non-applicant and the same were not paid within the time limitallowed by notice under Section 156 of the I.T. Act, 1961 (hereinafter referredto as 'the Act') the ITO issued a notice under Section 221(1) of the said Act toM/s. Kalyanmal Mills Ltd., Indore, which is one of the partners of ...
Commissioner of Income-tax Vs. R.S. Nikhera Construction Co.
Court: Madhya Pradesh
Decided on: Mar-18-1978
Reported in: 1978MPLJ630
A.P. Sen, C.J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922, made by the Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, referring the following question of law, said to arise out of its order in Income-tax Appeal No. 14979 of 1966-67, dated May 30, 1970, to this court for its opinion:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Income-tax Officer to grant registration to the assessee-firm under Section 26A of the Indian Income-tax Act, 1922 ?'2. The facts, giving rise to this reference, in brief, are as follows. The assessee-firm, known as Messrs. R. S. Nikhera Construction Co., Durg, consisting of 8 partners was constituted under an instrument of partnership, dated December 7, 1956. Under Clause 2 of the partnership deed, the partners of the firm formed themselves into three groups to share the profits as follows:GroupI PartnersShares1. Dau Ramasra2.Dau Murli0-5-43.Dau DeenbandhuGroupII Partn...
Mahto Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-18-1978
Reported in: 1978CriLJ1149; 1978MPLJ599
N.C. Dwivedi, J.1. In this appeal, the appellant Mahto has challenged his conviction under Section 302 of the Penal Code for which he was sentenced to undergo imprisonment for life.2. The prosecution case is this. The deceased Chhando was the husband of the acquitted accused Mst. Nanki and father of the appellant and the acquitted accused Gawal. Pyaribai (P. W. 2) is their daughter. Gangi (P. W. 3) was engaged to Gawal and lived with the deceased. The deceased had agricultural land belonging to the joint family. He developed drinking habits and used to dispose of his land for meeting drinking expenses. The appellant and other members of the family were greatly annoyed with him. Between the intervening night of 19th and 20th June, 1971 the family members slept together with the deceased in one room. In the early hours of the morning, the appellant attacked Chhando with a sharp edge of an axe. Pyaribai (P. W. 2), Gangi (P W. 3) and Nanhu (P. W. 13) woke up on hearing shrieks when they sa...
Motors India Private Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-16-1978
Reported in: [1979]116ITR877(MP)
Sohani, J. 1. This is an application under Section 256(2) of the I.T. Act, 1961, hereinafter called 'the Act', for directing the Tribunal to refer the following questions of law to this court for its opinion:'1. Whether, on the facts and circumstances of this case, can it be held that the company has wound up its business and its business activities came to an end in the assessment year 1964-65, and the loss of the earlier years cannot be set off and carried forward against the income of assessment years 1964-65 and 1965-66 ? 2. Whether, on the facts and circumstances of the case, can the unabsorbed loss of earlier assessment years be carried forward and set off in the assessment years 1964-65 and 1965-66 under Section 72 or Section 41(5)?' 2. The material facts giving rise to this reference briefly are as follows : The applicant-assessee is a private limited company having its registered office at Indore. The application relates to the assessment years 1964-65 and 1965-66, for which t...
Chhotelal Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-16-1978
Reported in: 1978CriLJ1559
U.N. Bhachawat, J1. This is an appeal by the accused challenging his conviction under Section 302 of the Indian Penal Code and sentence of imprisonment for life, for having committed the murder of Dojabai, his wife on the night intervening between 14-1-1972 and 15-1-1972 at Kymori hill, awarded by the First Additional Sessions Judge, Jabalpur. vide his judgment dated 27th Nov. 1972, in Sessions Trial No. 75 of 1972.2. The accused is the resident of village Majhagawan, police-station Katangi. At the relevant time he was residing at Moharghat of the river Hiran which falls in the village Barpata, in a hut along with his wife, the deceased. The accused had no Issue. The in-laws of the accused belong to the village Patan.3. It was alleged by the prosecution that Chetsingh (P. W. 1) used to visit frequently the hut. He also used to visit the deceased at the hut during the absence of the accused. He had developed illicit connection with the deceased. Two days before the fateful day when the ...
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