Madhya Pradesh Court July 1980 Judgments
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Tracways Private Ltd. Vs. Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Jul-10-1980
Reported in: 1981MPLJ171
ORDERG.P. Singh, C.J.1. This petition under Article 226 of the Constitution is by a company, M/s. Tracways Private Ltd., which was incorporated on 31st December, 1977, under the Indian Companies Act, 1956. The petitioner made an application for registration as a dealer under Section 16 of the Madhya Pradesh General Sales Tax Act, 1958. The application was rejected by the Sales Tax Officer, Bhopal, by his order dated 10th April, 1978. In the revision filed by the petitioner, the order of the Sales Tax Officer was set aside and the application was remanded for deciding it afresh after notice to the petitioner. The application was again dismissed by the Sales Tax Officer by his order dated 1st July, 1978. The revision filed by the petitioner was dismissed by the Commissioner of Sales Tax on 4th October, 1978. The petitioner by this petition challenges these orders.2. The application made by the petitioner for registration as a dealer was rejected by the Sales Tax Officer on two grounds. T...
Addl. Commissioner of Income-tax Vs. Nandkishore (Legal Heir of Mohanl ...
Court: Madhya Pradesh
Decided on: Jul-07-1980
Reported in: [1983]143ITR182(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, 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 amendment of Section 274(2) of the Income-tax Act, 1961, w. e. f. April 1, 1971, had the effect of taking away the jurisdiction of the IAC to proceed with penalty proceedings for the five assessment years in question already referred to him under that provision prior to April 1, 1971, where the amount of income as determined by the ITO on assessments in respect of which the particulars had been furnished, was a sum less than twenty-five thousand rupees in each case ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amendment made in Section 274(2) w. e. f. April 1, 1971, extended the time-limit for finalisation of penalty proceedings '...
Commissioner of Income-tax Vs. Vrajlal Manilal and Co.
Court: Madhya Pradesh
Decided on: Jul-02-1980
Reported in: (1980)19CTR(MP)182; [1981]127ITR512(MP); 1980MPLJ718
G.P. Singh, C.J.1. This is a reference made by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961, 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 cancelling the penalty of Rs. 2,000 levied under Section 140A(3) of the Income-tax Act, 1961 '2. The assessee, M/s. Vrajlal Manilal & Co., filed its return of income for the assessment year 1965-66 on 28th June, 1965. The assessee should have paid a sum of Rs. 17,837 as tax in accordance with the return on or before 27th July, 1965, under Section 140A(1) of the Act. The assessee, however, paid Rs. 9,456 on 9th August, 1967, and Rs. 2,000 on 11th March, 1970, leaving a balance of Rs. 6,381 still payable under Section 140A(1) of the Act. The ITO, by order dated 23rd March, 1972, levied a penalty of Rs. 2,000 under Section 140A(3) for the assessee's failure to pay the amount of Rs. 17,837 as required by Section 140A(1...