Madhya Pradesh Court April 1978 Judgments
S.R. Kalani Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-28-1978
Reported in: [1979]120ITR163(MP)
Oza, J.1. This is a reference made to this court by the Income-tax Appellate Tribunal, Indore, referring the following questions of law :'1. Whether the AAC is competent to set aside an ex parte assessment on an appeal against such an assessment even in cases where the assessee does not file an application under Section 146 of the I.T. Act, 1961, and the ex parte assessment is not set aside by the ITO ? 2. Whether, on the facts and in the circumstances of the case, the AAC was competent in law to set aside the assessment and send the case back to the ITO for a fresh assessment in the light of the direction given by the Tribunal in its order for the assessment year 1962-63 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in converting the order passed by the AAC in appeal as one retaining the appeal on his own file and calling for report from the ITO on the limited question as to whether the business of S. R. Kalani & Co. ceased to be the busin...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Kale Khan Mohammad Hanif
Court: Madhya Pradesh
Decided on: Apr-28-1978
Reported in: [1978]114ITR812(MP)
G.P. Singh, J.1. This is a consolidated reference for two assessment years made by the Income-tax Appellate Tribunal at the instance of the Additional Commissioner of Income-tax. The assessee, Messrs. Kale Khan Mohammad Hanif, is a registered firm deriving income from manufacture and sale of bidis on a very large scale. The relevant assessment years are 1967-68 and 1968-69, for which the previous years ended on Diwali of 1966 and Diwali of 1967, respectively. The dispute relates to the claim made on behalf of the assessee by way of deduction of certain amount as provisions for payment of bonus. For the assessment year 1967-68, the amount claimed as deduction on this account is Rs. 2,52,720 and for the assessment year 1968-69, Rs. 80,820. These claims were disallowed by the Income-tax Officer on the ground that no payment whatsoever was made by the assessee by way of bonus to its employees and the amount was swelling year after year and that not even a pie had been paid in four years. I...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. M.P. Rungta
Court: Madhya Pradesh
Decided on: Apr-27-1978
Reported in: [1979]116ITR245(MP)
G.P. Singh, J.1. This is a reference made by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961, at the instance of the Addl. CIT. 2. The assessee is a non-resident 'individual'. The relevant assessment year is 1947-48 for which the previous year ended on 31st March, 1947. It came to the notice of the ITO that the assessee had purchased on 26th April, 1946, a bank draft at Delhi for remitting a sum of rupees one lakh to Jaipur, where it was placed in fixed deposit in four equal amounts of Rs. 25,000 each in different names. As the ITO had reason to believe that the said income of rupees one lakh had escaped assessment, he initiated proceedings under Section 147(a) of the I.T. Act, 1961, with prior approval of the CBR by issuing a notice under Section 148 on 3rd February, 1964, which was served on the assessee on 12th February, 1964. The assessee filed a nil return under protest and declared an amount of rupees one lakh in column D of the return. The assessment...
Tag this Judgment!The M.P. State Co-operative Marketing Federation Ltd., Bhopal Vs. Firm ...
Court: Madhya Pradesh
Decided on: Apr-26-1978
Reported in: AIR1979MP183; 1979MPLJ73
ORDER1.This is a revision by defendant aggrieved by order dated 15-1-1974, passed by Civil Judge Class I, Guna in Civil Suit No. 3/B of 1973, hdlding that Civil Court has jurisdiction to entertain the suit.2. Essential facts for purposes of this revision are as under:--(i) That the plaintiff Firm Umrao Singh Ramlal Sogani of Ashdknagar (non-applicant No. 1 in this revision) has instituted a suit for recovery of the amount of Rs. 7,358.02 P. on the following allegations:-- (a) that acting under the Madhya Pradesh Wheat Procurement (Levy Order), the State Government Bhopal issued directions to the plaintiff firm to sell wheat to defendant No. 1 (applicant herein). (b) in accordance with the aforesaid directions the plaintiff-firm supplied wheat on various dates in varying quantities to the defendant applicant. The defendant applicant is society duly registered under the M. P. Co-operative Societies Act, 1960 (hereinafter referred to as the Act). (c) dispute about quality of the wheat sup...
Tag this Judgment!Hansraj Aggarwal Vs. Addl. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-25-1978
Reported in: [1979]119ITR688(MP)
A.P. Sen, C.J.1. These two reference applications under Section 256(1) of the I.T. Act, 1961, raise a common question and, therefore, they are disposed of by this common judgment.2. In the first mentioned case, i.e., Misc. Civil Case No. 77 of 1973, the Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the assessee, has referred to the court for its opinion certain questions of law, said to arise from its consolidated order in Income-tax Appeals Nos. 819 and 820 of 1971-72, dated June 15, 1972, pertaining to the assessment years 1966-67 and 1967-68, namely :'1. Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that in view of the Explanation to Section 271(1)(c) a charge of the gross and wilful neglect on the part of the assessee is proved ? 2. Whether, on the facts and circumstances, the Tribunal was lawfully correct in determining the penalty at 20% of the tax sought to be avoided ' 3. In the second case, i.e., Misc. Civi...
Tag this Judgment!Commissioner of Sales Tax Vs. Badri Lal Hanumanprasad of Indore
Court: Madhya Pradesh
Decided on: Apr-18-1978
Reported in: [1979]44STC479(MP)
G.L. Oza, J.1. This is a reference made by the Board of Revenue, Madhya Pradesh, Gwalior, under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, and the question of law referred to us is:Whether the Board was right in remanding the case to the Commissioner for giving an opportunity to the dealer to rectify the defect in the C form No. M 0731382. This reference arises out of an assessment proceeding, the period of assessment being 1st July, 1957, to 31st March, 1958. In the assessment proceedings, the C form, which was produced by the assessee, was accepted by the Assistant Commissioner of Sales Tax, Indore. It is also not in dispute that the C form was defective as it bore no date of issue. The Commissioner of Sales Tax noticed this defect and exercised suo motu revisional jurisdiction and, after hearing the revision, held that the C form was not in order and further held that the assessing authority was wrong in accepting the form. Against this order of the Commissioner, ...
Tag this Judgment!Satyapal Bus Service, Sagar and anr. Vs. Secretary, Regional Transport ...
Court: Madhya Pradesh
Decided on: Apr-15-1978
Reported in: AIR1978MP255
A.P. Sen, C.J. 1. These five writ petitions raise a common question and, therefore, they are disposed of by this common order.2. The short question for consideration is whether the Secretary, R.T.A., is competent to grant timings to a temporary permit issued under Clause (a) to (d) of Sub-section (1), of Section 62 of the Motor Vehicles Act, 1939, by virtue of the delegation of powers to him under Section 44 (5) of the Act, and Rule 70 (1) (vi) of the M. P. Motor Vehicles Rules, 1974, which reads:--'70. Delegation of powers by Regional Transport Authority,-- (1) A R.T.A. may by general or special resolution recorded in its proceedings and subject to such restrictions, limitations and conditions as may be specified, delegate to the Secretary and/or Assistant Secretary of the Authority all or any of its following powers:-- (vi) the power to grant a temporary permit under Section 62 and under Sub-sections (4) and (6) of Section 63 of the Act,' The R.T.A, in each of these cases, has, more ...
Tag this Judgment!Bharat Aluminium Company Ltd. Vs. Special Area Development Authority
Court: Madhya Pradesh
Decided on: Apr-15-1978
Reported in: 1979MPLJ344
G.P. Singh, J.1. The petitioner, Bharat Aluminium Company Ltd., is a Government company incorporated under the Companies Act, 1956. The respondent No. 1, Special Area Development Authority for the Korba Special Area, is constituted under Section 65 of the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (M. P. Act No. 23 of 1973). The petitioner-company is an industrial unit in the Korba Special Area. By notice, dated 15th April, 1977, the respondent, development authority, made a demand of Rs. 13,22,100 as property tax for the year 1976-77 from the petitioner-company. By another notice, dated 16th July, 1977, the development authority demanded Rs. 13,65,673.50 as property tax from the petitioner-company for the year 1977-78. The petitioner, by this petition under Article 226 of the Constitution, challenges the legality of the aforesaid two demand notices.2. Before referring to the contentions raised by the learned counsel for the petitioner, it is necessary to have in mind the r...
Tag this Judgment!Commissioner of Income-tax Vs. Jaswantlal Dayabhai
Court: Madhya Pradesh
Decided on: Apr-15-1978
Reported in: [1978]114ITR798(MP)
G.P. Singh, J.1. This is a reference made by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, at the instance of the department.2. The assessee, Jaswantlal Dayabhai, is an individual. The relevant assessment year is 1962-63, for which the previous year ended on 31st March, 1962. There was a partnership consisting of the assessee and his three brothers, namely, Jayantilal, Suresh Chandra and Hemendra. Three other minor brothers of the assessee were admitted to the benefits of the partnership. This partnership was constituted by a partnership deed executed on 24th October, 1957. The assessee's share in the partnership was 15 per cent. On 16th April, 1961, a deed was executed between the assessee, the three major brothers who were partners and the guardian of the minors. The effect of this deed was that the assessee retired from the partnership with effect from 15th April, 1961. The goodwill of the partnership was valued at Rs. 6 lakhs. The assessee's sh...
Tag this Judgment!Shri Bhagwandas JaIn Vs. Addl. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Apr-15-1978
Reported in: [1979]116ITR347(MP)
A.P. Sen, C.J. 1. This judgment shall also govern the disposal of the following references, viz.:(1) Miscellaneous Civil Case No. 406 of 1972 (Premchand Jain v. Addl. CWT), (2) Miscellaneous Civil Case No. 407 of 1972 (Hukumchand Jain v. Addl. CWT), (3) Miscellaneous Civil Case No. 408 of 1972 (Shikhar Chand Jain v.Addl. CWT), (4) Miscellaneous Civil Case No. 409 of 1972 (Manek Chand Jain v. Addl. CWT), (5) Miscellaneous Civil Case No. 410 of 1972 (Sobhalal Jain v. Addl, CWT), (6) Miscellaneous Civil Case No. 411 of 1972 (Dalchand Jain v. Addl. CWT), and (7) Miscellaneous Civil Case No. 412 of 1972 (Premchand Jain v. Addl. CWT), as they involve a common question of law. These eight references under Sub-section (1) of Section 27 of the W.T. Act, 1957, are by the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, at the instance of eight different assessees, referring a common question of law said to arise from its consolidated order in Wealth Tax Appeals Nos. 70 to 78 (Ind.)...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »