Madhya Pradesh Court September 1980 Judgments
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Purushottamlal Kaushik Vs. Vidyacharan Shukla
Court: Madhya Pradesh
Decided on: Sep-05-1980
Reported in: AIR1980MP188; 1980MPLJ644
ORDERJ.S. Verma, J.1. The petitioner Purshottamlal Kaushik and the respondent Vidya Charan Shukla were two of the contesting candidates in the last Lok Sabha general elections held in January, 1980 from No. 18, Mahasamund Parliamentary Constituency. The result of the election was declared on 7-1-1980 and the respondent Vidya Charan Shukla was declared elected to the Lok Sabha from that constituency. This election result was notified in the official gazette on 10-1-1980. The present petition has been filed on 18-2-1980, for declaring the respondent's election to be void on two grounds, namely, under Section 100(1)(a) and Section 100(1)(d)(i) of the Representation of the People Act, 1951. Facts on which both the grounds are based are the same. All the relevant facts are admitted between the parties and the only question is whether on the admitted facts both or any of the grounds on which the petition is based have been made out. These facts are stated hereafter.2. The respondent Vidya Ch...
Smt. Gunvantibai Vs. Controller of Estate Duty
Court: Madhya Pradesh
Decided on: Sep-05-1980
Reported in: (1981)21CTR(MP)9; [1981]130ITR122(MP)
Shukla, J. 1. Appellate Tribunal, Indore Bench, Indore, has stated the case and referred the following questions for the opinion of this court under Section 64 of the E.D. Act: '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in confirming the addition of Rs. 3,60,246 being share of the two lineal descendants for rate purposes under Section 34(1)(c) of the Estate Duty Act (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in not deleting the full value of the residential house belonging to the Hindu undivided family under Section 33(1)(n) of the Estate Duty Act (3) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in not deleting the addition of interest under Section 34(4) of the Estate Duty Act of Rs. 8,880 on the amounts gifted by the deceased within two years of death and (4) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in upho...
Additional Commissioner of Income-tax Vs. Mohandas Sewakram
Court: Madhya Pradesh
Decided on: Sep-03-1980
Reported in: [1984]149ITR435(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 question of law to this court for its opinion : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that since the default is attributable to the return of income filed in the course of original assessment pertaining to the A.Y. 1964-65 the amended provisions of Section 271(1)(c) with effect from 1-4-1968 are not applicable and, accordingly, cancelling the penalty levied under Section 271(1)(c) ' 2. The material facts giving rise to this reference, as set out in the statement of the case, briefly are as follows : The assessee is an individual. The assessment year in question is 1964-65. On the basis of the return of income filed by the ussessee, the order of assessment was passed. Subsequently, the ITO reopened the assessment for the year 1964-65, and a notic...
Malwa Mills Karamchari Paraspar Sahakari Sanstha Vs. Commissioner of I ...
Court: Madhya Pradesh
Decided on: Sep-03-1980
Reported in: [1982]134ITR505(MP)
SOHANI J. - By this reference under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Tribunal has referred the following questions to this court for its opinion:'1. Whether, on the facts and in the circumstances of the case, the income derived from sale of goods on credit by the assessee to its members amounts to providing credit facilities within the meaning of section 80P(2)(a)(i) of the Income-tax Act, and whether such income is liable to be deductible under sub-section (1) of the said section in computing the total income of the assessee ?2. Whether the assessee is not entitled to the said deduction because the assessee is an Urban Consumers Co-operative Society ?'The material facts giving rise to this reference briefly are as follows:The assessee is a registered co-operative society. The assessment year in question is 1971-72. During the relevant assessment year the assessee derived income from the business of banking and also from the consume...
Ratanlal Ramprasad Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-02-1980
Reported in: [1983]139ITR64(MP)
Sohani, J. 1. As directed by this court, the I. T. Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the levy of penalty, at 25% of the tax avoided, under Section 271(1)(c) of the Income-tax Act, 1961, for the A. Y. 1959-60, was valid in law ?(2) Whether, on the facts and in the circumstances of the case, the levy of penalty, at 25% of the tax avoided, under Section 271(1)(c) of the Income-tax Act, 1961, on the assessee for the A. Y. 1960-61, was valid in law ?(3) Whether, on the facts and in the circumstances of the case, the levy of penalty, at 25% of the tax avoided, under Section 271(1)(c) of the Income-tax Act, 1961, on the assessee for the A. Y. 1961-62, was valid in law ?'2. The material facts, giving rise to this reference, are briefly as follows:The assessee is a contractor and the assessment years in question are 1959-60, 1960-61 and 1961-62. In the relev...