Madhya Pradesh Court November 1979 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Smt. Pannabai Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Nov-19-1979
Reported in: [1983]142ITR856(MP)
G.P. Singh, C.J. 1. This is a reference made under Section 64(1) of the E.D. Act, 1933, 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 amount of Rs. 3,13,000 out of Rs. 4,00,000 gifted by the deceased to his relations was rightly deemed to pass on the donor's death, on the ground that the bona fide possession and the enjoyment of that amount was notretained by the donees to the entire exclusion of the donor or of any benefit to him by contract or otherwise as provided in Section 10 of the Estate Duty Act ' 2. The reference relates to the estate of Balkishan Nathani, who died on 22nd March, 1961. Balkishan had two sons, Govindlal and Shankarlal. Shankarlal has two sons, Sunderlal and Laxmichand, and a daughter, Kusum. Govindlal has a son, Gangadas. Gangadas has a son, Rarnratan, and three daughters, Rambha, Usha and Kiran. The deceased was a partner in the firm, M/s. Shaligr...
Sohanlal G. Sanghi (Through L.Rs. Sureshkumar and ors.) Vs. Addl. Comm ...
Court: Madhya Pradesh
Decided on: Nov-17-1979
Reported in: [1990]125ITR184(MP)
Sohani, J.1. Pursuant to the directions of this court in M.C.C. No. 367 of 1968, the following questions of law have been referred to this court by the Income-tax Appellate Tribunal, Indore Bench, Indore :' (i) Whether there is any material to support the finding that the applicant had committed a default in respect of some items of receipts and whether the penalty Under Section 271(1)(c) was attracted ? (ii) Whether, on the facts and in the circumstances of the case, the levy of penalty Under Section 271(1)(c) could be levied in law in respect of the entire addition of Rs. 42,000 made on estimate basis or it was leviable only in respect of specific items of alleged omission of receipts ' 2. The material facts giving rise to this reference briefly are as follows : The assessee died during the pendency of these proceedings and is represented by his legal representatives. For the assessment year 1959-60, the ITO held that the income of the assessee from the transport business could not p...
Sohanlal G. Sanghi (Through L. Rs. Sureshkumar and Others) Vs. Addl. C ...
Court: Madhya Pradesh
Decided on: Nov-17-1979
Reported in: [1980]125ITR184(MP)
SOHANI J. - Pursuant to the directions of this court in M.C. C. No. 367 of 1968, the following questions of law have been referred to this court by the Income-Tax Appellate Tribunal, Indore Bench, Indore:'(i) Whether there is any material to support the finding that the applicant had committed a default in respect of some items of receipts and whether the penalty u/s. 271(1)(c) was attracted ?'(ii) Whether, on the facts and in the circumstances of the case, the levy of penalty u/s. 271(1)(c) could be levied in law in respect of the entire addition of Rs. 42,000 made on estimate basis or it was leviable only in respect of specific items of alleged omission of receipts ?'The material facts giving rise to this reference briefly are as follows: The assessee died during the pendency of these proceedings and is represented by his legal representatives. For the assessment year 1959-60, the ITO held that the income of the assessee from the transport business could not properly be deduced from ...
Maharajsingh and anr. Vs. Prem NaraIn and ors.
Court: Madhya Pradesh
Decided on: Nov-14-1979
Reported in: AIR1980MP117
S.J. Surana, J. 1. The original parties to the suit giving rise to this second appeal were Shrilal, the plaintiffs and Ma-harajsingh and Ramcharan, the defendants. All of them expired at one stage or the other of this litigation. Claiming to be the owner-landlord of the accommodation in question which is situated in Ward No. 3 (Aswar) of village Jait-pur Tehsil Lahar, District Bhind, Shrilal sought eviction of Maharajsingh and Ramcharan therefrom. They are real brothers. The plaintiffs case was that in 1950 or so, he had orally inducted the defendants on the suit premises as monthly tenants at Rs. 2/- per month as rent. Later on. there was some dispute about rent which was resolved by a fresh eon-tract of tenancy under Ex. p. 1 rent note dated 20-12-1963, with the result that the defendants became his monthly tenants at Rs. 3/- per month as rent from that date on an express condition that they shall vacate the premises on demand. On 20-12-1967, he made a demand on them to vacate the ac...
Gangavishan Heeralal Vs. Gopal Digambar JaIn and ors.
Court: Madhya Pradesh
Decided on: Nov-13-1979
Reported in: AIR1980MP119; 1980MPLJ246
S.J. Surana, J. 1. The circumstances giving rise to this appeal by the judgment-debtor in short are these : In the course of execution of a decree obtained by respondent No. 1 against the appellant firm, certain house property of the latter was attached and put to sale. The sale was to be held on 26th, 27th and 28th of June 1878. The auction-sale proceedings commenced on 26-6-1978 as per the schedule within the precincts of the Court-house. Till 28-6-1978, there were no bidders forthcoming and as such the proceeding-were continued day to day, barring holidays, up to 7-7-1978 under orders of the Court. When this also failed to improve the matters, the Court passedan order on 10-7-1978 countermanding the sale warrant unexecuted. Subsequently, permission was granted to the decree-holder under Order 21 Rule 72 Civil P. C. to bid for and purchase the property and after a fresh proclamation, the attached house property was again put to sale fixing 18th, 19th and 20th September 1978 for that ...
Ganesh Rice Mills Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-12-1979
Reported in: 1980MPLJ379
G.P. Singh, C.J.1. This reference is made 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 firm was not entitled to continuation of registration for the period from Diwali 1963 to March 11, 1964?'2. The reference relates to the assessment year 1965-66. The relevant previous year is from Diwali 1963 to Diwali 1964. M/s. Ganesh Rice Mills was constituted as a partnership firm by an instrument of partnership executed on 25th October, 1956. The firm consisted of the adult partners, namely, Chandra Shekhar Trivedi and Shyam Manohar. The adult partners had each 6 annas share in the profits of the firm. The minor, Narayan Prasad, was admitted to the benefits of the partnership. He was given 4 annas share in the profits. The partnership was granted registration up to the assessment year 1964-65. A...
Delux Publishing Co. Vs. Addl. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-12-1979
Reported in: [1981]127ITR782(MP)
Vijayvargiya, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act '), the Income-tax AppellateTribunal, Indore Bench, Indore, has referred the following questions of law for the opinion of this court :' (1) Whether, on the facts and circumstances of the case, the income-tax authorities were justified in imposing a penalty on the assessee under Section 271(1)(a) of the Income-tax Act, 1961 ?(2) Whether the penalty proceedings under Section 271(1)(a) are not quasi-criminal and whether the burden of proving the explanation tendered by the assessee to be false or his conduct being contumacious is not on the department ?(3) Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the ratio of the Supreme Court decision in Hindustan Steel Ltd. : [1972]83ITR26(SC) was not applicable to the case of the assessee in view of the provisions and their nature specified in Section 271(1)(a) of the Income-tax Ac...
Ganesh Rice Mills Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Nov-12-1979
Reported in: (1981)15CTR(MP)148; [1981]132ITR257(MP)
G. P. SINGH C.J. - This reference is made under s. 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 firm was not entitled to continuation of registration for the period from Diwali 1963 to March 11, 1964 ?'The reference relates to the assessment year 1965-66. The relevant previous year is from Diwali 1963 to Diwali 1964. M/s. Ganesh Rice Mills was constituted as a partnership firm by an instrument of partnership executed on October 25, 1956. The firm consisted of the adult partners, namely, Chandra Shekhar Trivedi and Shyam Manohar. The adult partners had each 6 annas share in the profits of the firm. The minor, Narayan Prasad, was admitted to the benefits of the partnership. He was given 4 annas share in the profits. The partnership was granted registration up to the assessment year 1964-65. An applica...
Gopichand Vs. the Commissioner of Sales Tax and anr.
Court: Madhya Pradesh
Decided on: Nov-07-1979
Reported in: [1980]46STC298(MP)
ORDERR.K. Vijayvargiya, J.1. This is a petition under articles 226 and 227 of the Constitution of India.2. The facts giving rise to this petition may briefly be stated thus : The petitioner is carrying on business in the name and style of M/s. Gopichand Chhattamal at Indore. According to the petitioner, he is a registered dealer under the provisions of the Madhya Pradesh General Sales Tax Act, 1958, and the Central Sales Tax Act, 1956. The petitioner submitted that his business mostly consisted of acting as commission agent and that as commission agent he receives goods for sale on orders from various principals who are located at different places outside Madhya Pradesh. According to the petitioner, when any dealer consigns goods from one State to another State and the movement of goods is occasioned otherwise than as a result of sale then the consignor is not liable to pay any tax under the Central Sales Tax Act (hereinafter referred to as the 'Central Act') provided he complied with ...
The Maharashtra Brahman Sahakari Bank Ltd., Indore and anr. Vs. State ...
Court: Madhya Pradesh
Decided on: Nov-06-1979
Reported in: AIR1980MP84; 1980MPLJ223
Singh, C.J.1. The Maharashtra Brahman Sahakari Bank Ltd., petitioner No. 1 in this petition, is a registered co-operative society and carries on banking business. Petitioner No. 2 is the President of the Society. The petitioner society was originally registered under the Indore Co-operative Societies Act and is deemed to be registered under the Ma-dhya Pradesh Co-operative Societies Act, 1960. Bye-law No. 10 of the Society provides that only Maharashtrian Brahmins can be members of the Society. The Banking Regulation Act, 1949, has been extended to co-operative societies by the Banking Laws (Application to Cooperative Societies) Act, 1965. Under the Banking Regulation Act the Reserve Bank has powers of inspection. The Re-serve Bank after inspection advised the petitioner society to follow the principle of open membership by suitably amending the bye-laws. The Registrar, Co-operative Societies, issued a notice on 26th November 1969 under Section 12 (1) of the Co-operative Societies Act,...
- ‹ Prev
- 1
- 3
- Next ›
- Last »