Madhya Pradesh Court October 1979 Judgments
Hukumchand and Mannalal Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-30-1979
Reported in: [1980]126ITR251(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal failed to exercise its discretion judiciously in declining to allow the assessee to raise additional ground at the hearing at the Tribunal's stage in respect or legal expenses and fees paid to auditors and others amounting to Rs. 7,250 and claimed as a permissible deduction from assessee's income? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amount of Rs. 81,108 claimed by the assessee-firm as deduction from its income was neither admissible under section 10(1) nor under section 10(2)(xi) nor under section 10(2)(xv) of the Income-tax Act, 1922 ' 2. The material facts, as set out in the statement of the case, giving rise to this reference briefly are a...
Tag this Judgment!Addl. Commissioner of Wealth-tax Vs. Nathoolal Balaram
Court: Madhya Pradesh
Decided on: Oct-29-1979
Reported in: [1980]125ITR596(MP)
Vijayvargiya, J.1. By this reference under Section 27(1) of the W.T. Act, 1957 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court : ' Whether the Tribunal was justified in holding on the facts and the circumstances of the case that the order of the Additional Commissioner of Wealth-tax under Section 25(2) of the Wealth-tax Act, 1957, directing the WTO to make a fresh assessment keeping in view the applicability of the provisions of Section 18(1)(a) of the Wealth-tax Act was bad in law '2. The facts giving rise to this reference as set out in the statement of the case are these : The return of wealth of the assessee for the assessment year 1970-71 was due on or before September 30, 1970. The assessee, however, filed the return showing his net wealth at Rs. 1,14,600 on July 7, 1971. The WTO while finalising the assessment on December 10, 1971, did not pass any order for ...
Tag this Judgment!Shiv Saran Lal Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Oct-27-1979
Reported in: AIR1980MP93; 1980MPLJ218
Singh, C.J.1. The petitioner was appointed purchaser of tendu leaves for Units 32 and 33 of Satna Range for the period ending on 31st December, 1968, On 29th January, 1969 the Divisional Forest Officer required the petitioner to deposit Rs. 28,479 for renewal of the agreement for the year 1969. The petitioner did not deposit the amount. By letter dated 11th February 1969 the Conservator of Forests informed the petitioner that the Government by order dated 21st January 1969 had renewed the agreement for the year 1969. By the same letter the petitioner was directed to execute a fresh agreement. After receipt of this letter from the Conservator of Forests, the petitioner sent a telegram on 17th February 1969 that he was not prepared to accept the renewal of the agreement. He did not execute any agreement for the year 1969. On the petitioner's refusal to accept the renewal, the Government auctioned the units for the year 1969. The Government then in August 1975 informed the petitioner that...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. B.K. Sethi
Court: Madhya Pradesh
Decided on: Oct-27-1979
Reported in: [1980]126ITR394(MP)
Vijayvargiya, J.1. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), requiring the Income-tax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the proposed questions of law for the opinion of this court.2. The assessee died on April 17, 1965, and is represented by his legal representative, Shri B. K. Sethi. The assessment year involved is 1963-64. The return of income was due on June 30, 1963, but it was actually filed on March 8, 1965. After completion of the assessment the ITO called upon the assessee to show cause why penalty should not be imposed for the delay in filing the return. The ITO, after hearing the assessee, imposed a penalty of Rs. 7,256 on the assessee for delay in filing the return. In the appeal preferred by the assessee, the AAC set aside the order of the ITO and held that, under the circumstances of the case, no penalty was imposable upon the assessee. The appeal preferred by the depa...
Tag this Judgment!Commissioner of Sales Tax Vs. Naresh Traders
Court: Madhya Pradesh
Decided on: Oct-26-1979
Reported in: [1980]46STC227(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act, the Board of Revenue has referred the following question of law for the opinion of this Court:Whether or not an assessee is entitled to claim concessional rate of tax solely on the basis of the production of declaration in form XII-A even when it is found as a fact and the fact is not disputed that the particular goods covered by the declarations in form XII-A are not specified in the certificates of registration of the purchasing dealers as raw materials.2. The facts giving rise to this reference as set out in the statement of the case are these : The assessee produced two declarations in form XII-A for the sale of ambadi to Vipin Oil Mills, Indore, and Indra Kumar and Company. The aforesaid two purchasers were registered dealers and the declarations given by them were in prescribed forms. However, it has been found as a fact that the goods covered by these declarations were not specified in...
Tag this Judgment!State of Madhya Pradesh Vs. Dr. Chamanlal Nagrath
Court: Madhya Pradesh
Decided on: Oct-24-1979
Reported in: (1981)IILLJ46MP
ORDERJ.S. Verma J.1. This is defendant's appeal against the judgment and decree dated 30th November, 1973 passed by the First Additional District Judge. Bhopal in Civil Suit No. 50-A of 1973. The order (Ext. P4) dated 17th September. 1965 by which the plaintiff was invalidated from service, has been declared to be void and consequently a decree of recovery of Rs. 40,984 as arrears of salary has been passed.2. The plaintiff after obtaining the degree of F.R.C.S. (London) was appointed Lecturer in Orthopaedic Surgery in 1954 in the erstwhile State of Madhya Bharat at the Mahatma Gandhi Memorial Medical College, Indore. He was confirmed as Lecturer on 19th August, 1955. The plaintiff was then appointed as a Reader in Chest Surgery in October, 1956 and was confirmed in October, 1957. In October, 1960 the plaintiff was appointed Additional Professor of Surgery at the M. G. Memorial Medical College, Indore.3. In 1962 the plaintiff unfortunately suffered from a severe attack of coronary throm...
Tag this Judgment!Commissioner of Sales Tax Vs. Basant Stores
Court: Madhya Pradesh
Decided on: Oct-19-1979
Reported in: [1980]46STC50(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question of law for the opinion of this Court:Whether, in the facts and circumstances of the case, the maximum penalty of Rs. 50 prescribed in Section 27(2) of the Act is in relation to each bill or cash memorandum in respect of which there was a contravention of Section 27(1) or is it in relation to all the bills or cash memoranda in respect of which there was such a contravention during one accounting period 2. The facts giving rise to this reference as set out in the statement of the case are these : The assessee, a dealer in cutlery, hosiery and fancy goods, was assessed to sales tax for the period 1st April, 1969, to 31st March, 1970. In the course of that assessment, a penalty of Rs. 300 was levied under Section 27(2) of the Act for the non-issue of bills. The order passed by the Sales Tax Officer...
Tag this Judgment!Karan Singh Vs. the Collector, Chhatarpur and ors.
Court: Madhya Pradesh
Decided on: Oct-17-1979
Reported in: AIR1980MP89
Singh, C.J.1. By this petition under Articles 226 and 227 of the Constitution, the petitioner challenges the notice of demand dated 31st January 1975 (Annexure A) by which the respondents seek to recover a sum of Rs. 1,801 from the petitioner on account of a quarry lease. The petitioner also prays for refund of Rs. 540.2. The facts, briefly stated, are that the quarry lease was first auctioned on 27th February 1973. One Bhupat Singh was the highest bidder but his bid was not accepted. The quarry lease was reauctioned on 18th April, 1973. The petitioner's bid of Rs. 1,800 was the highest bid. The petitioner deposited Rs. 540 as security and earnest money in accordance with the auction conditions. The bid was, however not accepted at the time of auction. It appears that the bid was later accepted by the Collector on the file but instead of communicating the acceptance to the petitioner, the intimation of acceptance was sent to Bhupat Singh who was the highest bidder in the first auction....
Tag this Judgment!Commissioner of Income-tax Vs. A.N. Tiwari
Court: Madhya Pradesh
Decided on: Oct-17-1979
Reported in: (1980)15CTR(MP)142; [1980]124ITR680(MP)
G.P. Singh, C.J.1 . This is a reference under Section 256(1) of the I.T. Act, 1961, referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the minimum penalty imposable for assessment year 1965-66 for which a return was filed after April 1, 1968, was equal to the concealed income in accordance with the amendment of Section 271(1)(c)(iii) with effect from April 1, 1968? (2) Whether, on the facts and in the circumstances of the case, the order of the Inspecting Assistant Commissioner imposing penalty was bad in law for want of jurisdiction ' 2. The relevant assessment year is 1965-66. According to the assessee, he was an employee of the firm, U.P. Saw Mills, whereas, according to the department, the assessee was a partner in that firm. The assessee filed a return on 9th August, 1968, declaring an income by way of salary of Rs. 600 from the above firm. He filed another return on 12th August, 1968, declaring therein 'nil' i...
Tag this Judgment!Fairdeal Motors Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Oct-16-1979
Reported in: [1982]49STC164(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question for the opinion of this Court:Whether or not, on the facts and circumstances of the case, the imposition of penalty on the assessee for late submission of the prescribed quarterly returns and late payment of tax due in respect of the respective returns was legal, proper and justified ?2. The material facts giving rise to this reference as set out in the statement of the case are these :The assessee is a dealer in motor vehicles, motor chassis, tractors, their spare parts, petrol and lubricants, etc. He was assessed to sales tax by order dated 17th July, 1969, for the period 1st January, 1966, to 31st December, 1966. The Sales Tax Officer imposed a penalty of Rs. 2,35,000 on the assessee under Section 17(3) of the Act on the ground that the assessee had submitted the four quarterly retu...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »