Madhya Pradesh Court November 1979 Judgments
Yogesh Kumar Vs. Addl. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Nov-30-1979
Reported in: [1981]132ITR597(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 questions of law for the opinion of this court.'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in inferring that there was absence of a reasonable cause on the part of the assessee in not filing the return of wealth for the assessment years 1969-70 and 1970-71 in time ? (2) Whether, on the facts and in law the Tribunal was justified in upholding the order of the Wealth-tax Officer levying penalty on the assessee ' 2. The facts giving rise to this reference as set out in the statement of the case are as follows: The assessee is an individual. The return of wealth under Section 14(1) of the Act was filed by him on January 15, 1971, and the same was due on June 30, 1969. Thus, there was a delay of 18 months in the filing of the return for ...
Tag this Judgment!Shambhoo Singh Vs. Central Industrial Tribunal-cum-labour Court and an ...
Court: Madhya Pradesh
Decided on: Nov-30-1979
Reported in: (1981)IILLJ376MP
G.P. Singh, C.J.1. The petitioner was a Heavy Equipment Operator at the limestone quarry of M/s. Kymore Cement Works Limited, respondent No. 2 in this petition. The dispute relating to the termination of the petitioner's employment was referred by the Government of India under Section 10(1)(d) of the Industrial Disputes Act, 1947, to the Central Government Industrial Tribunal, Jabalpur. The Tribunal by its award dated 30th June, 1973 held the termination to be valid. It is this award which the petitioner challenges by this petition under Article 226 of the Constitution.2. There is no dispute that the petitioner was on duty on 28th December, 1969. The petitioner was absent from 29th December, 1969. He sent a medical certificate recommending leave upto 14th January, 1970 by registered post from his village. The medical certificate so sent was not accompanied by any application. The management allowed leave to the petitioner on the basis of the medical certificate upto 14th January, 1970....
Tag this Judgment!S. R. Kalani Vs. Income-tax Officer, Addl., a Ward, Circle-i, Indore a ...
Court: Madhya Pradesh
Decided on: Nov-29-1979
Reported in: [1981]132ITR600(MP)
VIJAYVARGIYA J. - This is a petition under arts. 226 and 227 of the Constitution of India.The facts giving rise to this petition may briefly be stated as follows : The petitioner was assessee as an HUF for the assessment year 1973-74, the accounting year having ended on March 31, 1973. The original assessment was made by the ITO, A-Ward, Indore, on December 28, 1974, under s. 143(3) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The order of the ITO was confirmed in the appeals preferred by the petitioner to the AAC and the Income-tax Appellate Tribunal. On March 13, 1975, the petitioner received a notice (annex, E) under s. s. 148 of the Act for reopening of the assessment for the year 1973-74, under s. 147(a) of the Act. The petitioner objected to the issuance of the said notice on June 26, 1975, and also filed return under protest in pursuance of the said notice. The objections of the assessee were not decided by the ITO, A- Ward, Indore, and the case was transferred ...
Tag this Judgment!Dungarsidas Kaluram Vs. Addl. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-28-1979
Reported in: [1981]132ITR526(MP)
Sohani, J.1. By this reference under Section 256(1) of the I.T. Act, 1961, hereinafter called 'the Act', the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion:'(i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that only a single assessment could be made on the firm, M/s. Dungarsidas Kaluram, for the assessment year 1971-72 in regard to its income of the whole period Diwali 1969 to Diwali 1970 when out the two partners one partner expired on 4th August, 1970, i.e., between Diwali 1969 to Diwali 1970, and the firm stood dissolved on the said date ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the case comes under the ambit of Section 187 and one assessment of the income of the whole period be made ? (iii) Whether the provisions of Section 187(2)(a) of the Income-tax Act, 1961, is...
Tag this Judgment!Karachi Cycle Factory Vs. the Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Nov-28-1979
Reported in: [1980]46STC205(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act (hereinafter referred to as the Act), the Board of Revenue has referred the following questions of law for the opinion of this Court:(1) Whether or not, on the facts and circumstances of the case, the difference between the turnover estimated by the Commissioner and the turnover assessed by the assessing authority is 'escaped assessment' ?(2) Whether or not, on the facts and circumstances of the case, the power of the Commissioner of Sales Tax under Section 39(2) to enhance an assessment includes the power to bring to tax an amount which ought to have been determined on the basis of evidence on record or whether that power does not include the power to assess to tax an amount that has escaped assessment ?(3) Whether, on the facts and circumstances of the case, the Commissioner acted in excess of his jurisdiction and competence in making a fresh assessment in best judgment and in not remanding ...
Tag this Judgment!Kaushal Construction Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-27-1979
Reported in: [1980]126ITR466(MP)
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, for the purpose of determining the amount of penalty under Section 271(2), the tax payable by the firm in relation to which the penalty is calculated should be reduced by the amount of tax which would be payable by the firm on the total income determined in the original assessment on the footing that registration is not granted at the stage of the original assessment ?' 2. The relevant assessment year is 1959-60. The assessee is a registered firm. The assessee was originally assessed on 22nd November, 1961. The total income determined was Rs. 2,17,881. Proceedings were taken for reassessment under Section 147 of the I T. Act, 1961. A notice was issued to the assessee on 31st January, 1967. In pursuance of this notice, the return was due on 7th March, 1967. T...
Tag this Judgment!Premshankar and ors. Vs. Taradevi and ors.
Court: Madhya Pradesh
Decided on: Nov-26-1979
Reported in: AIR1980MP171
Bajpai, J.1. This first appeal at theinstance of the defendants is directed against the judgment and decree passed by the Additional District judge to the Court of First Additional District Judge, Indore, decreeing the entire claim of the plaintiffs for partition of certain items of immoveable property and also for accounts of the income derived by the defendants from the property in suit.2. The facts giving rise to the suit out of which this appeal arises are as below and are more or less undisputed:--Mataprasad Pandey and his three sons Shankarprasad, Premshankar and Manoharprasad formed a joint Hindu family.The suit property was admittedly ancestral. Mataprasad had two wives Kaushalya Bai and Chhotibai. Mataprasad died in or about the year 1923, i.e., long before the coming into force of the Hindu Women's Right to Property Act, 1937, leaving behind his two widows and the three sons. Thereafter, Shankarprasad, one of his sons, died in 1933 leaving behind his widow Ramdevi and three s...
Tag this Judgment!Commissioner of Income-tax Vs. Dharamchand Anandkumar
Court: Madhya Pradesh
Decided on: Nov-22-1979
Reported in: (1980)14CTR(MP)421; [1981]128ITR219(MP)
G.P. Singh, C.J. 1. This is a case stated under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal referring for our answer the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was right, in law, in holding that the provisions of Section 68 of the Income-tax Act, 1961, will apply to the assessment of the cash credits and that they were not liable for assessment as income from undisclosed sources, for the assessment year 1960-61 ?'2. The facts stated are as follows. The assessment year involved is 1960-61 for which the assessee's accounting year was the calendar year ending 31st December, 1959. The assessee had not filed any voluntary return of the income under Section 22(1) of the Indian I.T. Act, 1922. The ITO had also not issued notice to the assessee under Section 22(2) of that Act. After the commencement of the I.T. Act, 1961, while perusing the accounts of the assessee for the calendar year 1960, the ITO c...
Tag this Judgment!Commissioner of Sales Tax Vs. Dharamshi Morarji Chemical Ltd.
Court: Madhya Pradesh
Decided on: Nov-21-1979
Reported in: [1980]46STC126(MP)
G.P. Singh, C.J.1. This judgment shall also dispose of Misc. Civil Cases Nos. 513 of 1973 and 514 of 1973. These are common statements under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, sent to us by the Sales Tax Tribunal (Board of Revenue) referring for our answer the following question of law :Whether, in the facts and circumstances of the case, the Tribunal was right in holding that there was no implied sale of packing material ?2. The relevant periods of assessment are calendar years 1962, 1963 and 1964. The assessee manufactures and sells superphosphate fertiliser. The fertiliser sold by the assessee is packed in polythene-lined gunny bags. No separate price is charged for gunny bags but their cost is taken into account in fixing the price of fertiliser. The Tribunal has found that the very composition of fertiliser is such that to prevent acidic action and to protect the article from outside atmospheric effect and to keep it fit for use it has to be packed and s...
Tag this Judgment!Samirmal and anr. Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Nov-19-1979
Reported in: AIR1980MP176
Oza, J.1. This petition has been filed by the petitioners challenging a notification issued on 4th March 1978 under Section 4(1) of the Land Acquisition Act, 1894 and further proceedings in the matter and a direction is sought quashing the notification and further proceedings.2. According to the petitioners they are the bhumiswamis of agricultural land situated at New Hospital Road, Jaora, district Ratlam, described below:Khasra No.Area in Hectares.Land Revenue.9040.1399050.025Rs. 59.14paise.9060.822 It is alleged that the petitioners purchased the said lands in the year 1974 and developed it into a modern irrigated farm. The petitioners also keep she-buffaloes on this farm and intend to develop a modern dairy farm.3. It is alleged that the respondent No. 1 on 4-3-1978 issued a notification No. 8/11/78/Sa.1/VII under Section 4(1) of the Land Acquisition Act, 1894 (hereinafter referred to as 'the Act') and this was published in the Madhya Pradesh State Gazette dated 16-6-1978 Part I at ...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »