Madhya Pradesh Court October 1980 Judgments
Ramdas Ramlal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-31-1980
Reported in: [1983]139ITR620(MP)
Sohani, J.1. This is an application under Section 256(2) of the I. T. Act, 1961, hereinafter called ' the Act '.2. The material facts giving rise to this application briefly areas follows : The applicant-assessee is a firm registered under the Act. For the assessment year 1971 -72, the applicant claimed a deduction of Rs. 15,598 as an expenditure wholly and exclusively incurred for the purposes of earning profits. The contention of the applicant was that the aforesaid amount was paid to Anil Bhasin, son of Madan Mohan, one of the partners of the firm, by way of commission in terms of an agreement of agency entered into between the firm and Anil Bhasin. The claim for deduction made by the assessee was, however, rejected by the ITO, who came to the conclusion that the agreement of agency alleged by the applicant was a sham transaction and that Anil Bhasin, son of one of the partners of the assessee-firm had not rendered any service to the firm in the assessment year in question. The ITO,...
Tag this Judgment!Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-30-1980
Reported in: [1982]134ITR97(MP)
Sohani, J.1. This is an application under Section 256(2)of the I.T. Act, 1961, hereinafter ' the Act '.2. The material facts giving rise to this application briefly are as follows : For the assessment years 1963-64 and 1964-65, the deduction claimed by the assessee on account of salary paid to Mrs. Indiraben Parekh, Mrs. Indramani Mandelia and Mrs. Sumitradevi Mandelia was disallowed by the ITO on the ground that the expenditure was not incurred for the purpose of business. On appeal, the AAC upheld the claim of the assessee. The revenue thereupon preferred an appeal before the Tribunal. The Tribunal held that part of the salary paid to Mrs. Indramani Mandelia and Mrs. Sumitradevi Mandelia was attributable to extra-commercial considerations and was liable to be disallowed. Aggrieved by that order, the assessee filed a reference application, which was rejected by the Tribunal. Hence, the assessee has preferred this application.3. Having heard learned counsel for the parties, we have com...
Tag this Judgment!Officers' Association, Bhilai Steel Plant Vs. Union of India (UOi) and ...
Court: Madhya Pradesh
Decided on: Oct-29-1980
Reported in: 1981MPLJ210
Singh, C.J.1. Petitioner No. 1, in this petition, is the Officers' Association, Bhilai Steel Plant, which is a society registered under the Madhya Pradesh Societies Registrikaran Adhiniyam, 1973. Petitioner No. 2 is an officer of the Bhilai Steel Plant (hereinafter referred to as 'the Plant') serving at present as Divisional Engineer (Construction). Petitioner No. 2 is in occupation of a quarter, the rent of which is Rs. 100 per month. This rent was fixed as the standard rent by the plant under Rule 45A of the Fundamental Rules which have been applied to the officers. In other words, the rent of the quarter is Rs. 100 irrespective of the salary of the occupant. The salary payable to petitioner No. 2 works out to nearly Rs. 1,500 per month. Petitioner No. 2 is thus paying a rent which is less than one-tenth of his salary. There are other officers employed in the Plant who are also occupying quarters and paying rent less than one-tenth of the salary of an officer. In deducting income-tax...
Tag this Judgment!Officers Association, Bhilai Steel Plant Vs. Union of India and Others ...
Court: Madhya Pradesh
Decided on: Oct-29-1980
Reported in: [1983]139ITR937(MP)
SINGH C.J. - Petitioner No. 1, in this petition, is the Officers Association, Bhilai Steel Plant, which is a society registered under the Madhya Pradesh Societies Registrikaran Adhiniyam, 1973. Petitioner No. 2 is an officer of the Bhilai Steel Plant (hereinafter referred to as 'the Plant') serving at present as Divisional Engineer (Construction). Petitioner No. 2 is in occupation of a quarter, the rent of which is Rs. 100 per month. This rent was fixed as the standard rent by the plant under r. 45A of the Fundamental Rules which have been applied to the officers. In other words, the rent of the quarter is Rs. 100 irrespective of the salary of the occupant. The salary payable to petitioner No. 2 works out to nearly Rs. 1,500 per month. Petitioner No. 2 is thus paying a rent which is less than one-tenth of his salary. There are other officers employed in the Plant who are also occupying quarters and paying rent less than one-tenth of the salary of an officer. In deducting income-tax at ...
Tag this Judgment!Commissioner of Income-tax Vs. Jaora Oil Mill
Court: Madhya Pradesh
Decided on: Oct-27-1980
Reported in: [1981]129ITR423(MP)
Shukla, J. 1. This is a reference under Section 256(1) of the I.T. Act by the Income-tax Appellate Tribunal, Indore Bench, Indore, seeking our opinion on the following question arising out of its order dated 8th September, 1976: ' Whether, on the facts and in the circumstances of the case, the income concealed was Rs. 2'50 lakhs or Rs. 50,000 (sic) Section 271(1)(c) and the Tribunal was justified in law in reducing the quantum of penalty from Rs. 2.50 lakhs to Rs. 50,000?' 2. The assessee is an unregistered firm deriving income from the business of manufacture and sale of oil. For the assessment year 1968-69, it had returned a loss of Rs. 2 lakhs. The ITO directed the assessee to produce its books of account, etc., but on its failure to do so, assessment proceedings were completed under Section 144 of the I.T. Act and the total income was computed at Rs. 50,000 as against the returned loss of Rs. 2 lakhs. Penalty proceedings under Section 271(1)(c) of the Act were initiated and the cas...
Tag this Judgment!Chaudhary Rambabu Singh Vs. Dilip Kumar and anr.
Court: Madhya Pradesh
Decided on: Oct-25-1980
Reported in: AIR1981MP158
ORDERA.R. Navkar, J. 1. This is a revision under Section 25 of the Provincial Small Cause Courts Act against the judgment and decree dated 6-5-1978, passed by the Fourth Additional District Judge, Gwalior who is invested with Small Cause Courts Powers, in case No. 24 of 1976, Small Cause Suit. 2. The facts of the case are that one Ram Swarup, who is now dead, was the plaintiff. He filed a suit against the defendant in the Court of Small Causes, Gwalior, for refund of earnest money of Rs. 500/- along with the interest thereon at the rate of 1 per cent per month, amounting to Rs. 183/-. In all, he claimed Rs. 683/-. 3. The plaintiffs claim was that the applicant (defendant) entered into a eon-tract of sale of the house located at Morar on 12-1-1968, for Rupees 20,000/-only and obtained Rs. 500/- from the plaintiff as earnest money and executed an agreement of sale in his favour. The defendant promised to execute the sale-deed by 31-3-1968. The defendant, however, is avoiding the sale. Wh...
Tag this Judgment!Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Oct-24-1980
Reported in: (1982)136GLR583
VijayavrgIya, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, 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 income being below Rs. 5,000 in the assessment years 1971-72 to 1973-74, there was any liability to tax in view of the provisions of Paragraph A of Part I of the First Schedule to the Finance (No. 2) Act, 1971, and corresponding provisions in the Finance Acts of 1972 and 1973 ? (2) Whether, on the facts and in the circumstances of the case, the income of the trust could be charged to tax at the rate of 65% as provided under Section 16 of the Income-tax Act, 1961 (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the supplementary deed of declaration dated March 14, 1971, is void and ineffective (4) Whether, on the facts and in the circumstances of the cas...
Tag this Judgment!Chhattumal and ors. Vs. Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Oct-24-1980
Reported in: [1981]48STC296(MP)
ORDERR.K. Vijayvargiya, J.1. This petition under articles 226 and 227 of the Constitution is directed against the order dated 31st August, 1978 (annexure A), passed by the Sales Tax Officer, Indore Circle No. 3, in case No. 20/73-74 which was confirmed by the order dated 21st July, 1979 (annexure C) passed by the Divisional Deputy Commissioner of Sales Tax, Ujjain Division, Ujjain, in revision No. 6/78-79.2. The facts giving rise to this petition briefly stated are as follows : The petitioners are registered dealers under the provisions of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act). The petitioners were assessed to sales tax for their turnover during the period between 7th November, 1972, and 25th October, 1973. As the accounts produced by the petitioners were not held reliable the Sales Tax Officer assessed them to the best of his judgment. The Sales Tax Officer determined the gross turnover of the petitioners at Rs. 17,95,000 and assessed the petitione...
Tag this Judgment!Trikamlal Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Oct-24-1980
Reported in: [1982]134ITR450(MP)
SOHANI J. - By this reference under s. 256(1) of the I.T. Act, 1961 hereinafter called the Act, 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 has correctly held that the receipt of Rs. 24,000 is not in the nature of a capital receipt ?2. Whether the Tribunal has correctly held in law that, on the facts and in the circumstances of the case, the profit of Rs. 24,000 accrued in the assessment year 1962-63 and not in the years 1944 to 1947 ?3. Whether, on the facts and in the circumstances of the case, the Tribunal has correctly held that -(a) the receipt of Rs. 24,000 is chargeable to tax under section 28 of the Income-tax Act, 1961, on the footing that the same cloth business is still continued by the assessee; and(b) as a corollary the amount was taxable in the A.Y. 1962-63, on mercantile system of accounting which was followed for the...
Tag this Judgment!Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Oct-24-1980
Reported in: [1982]136ITR583(MP)
VIJAYAVRGIYA J. - By this reference under s. 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Indore, Bench, Indore, has referred the following questions of law for the opinion of this cour :'(1) Whether, on the facts in the circumstance of the case, the income being below Rs. 5,000 in the assessment year 1971-72 to 1973-74, there was any liability to tax in view of the provisions of Paragraph A of Part I of the First Schedule to the Finance (No. 2) Act, 1971, and corresponding provisions in the Finance Acts of 1972 and 1973 ?(2) Whether, on the facts and in the circumstances of the case, the income of the trust could be charged to tax at the rate of 65% as provided under section 16 of the Income-tax Act, 1961 ?(3) Whether, on the facts and in the circumstance of the case, the Tribunal was right in holding that the supplementary deed of declaration dated March 14, 1971, is void and ineffective ?(4) Whether, on the facts and in the circumstance of the case, the Tribunal ...
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