Madhya Pradesh Court February 1981 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.
Jeetmal Nagri Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Feb-05-1981
Reported in: [1984]148ITR139(MP)
Sohani, J.1. By this reference under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as ' 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 assessee was rightly assessed in the status of an individual for the assessment year 1975-76 '2. The material facts giving rise to this reference as set out in the statement of the case, briefly, are as follows : For the assessment year 1975-76, the assessee filed his return of net wealth in the status of HUF and the assessment was completed under Section 16(1) of the Act on September 9, 1975. The Commissioner, on scrutiny of the assessment record of the assessee, noticed that the assessee was the karta of an HUF, M/s. Nathmal Jeetmal, till Diwali 1965, when partition was effected amongst the assessee, his wife and two sons and that after the partition the assessee continued to car...
Vijay Dal Mill and ors. Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Feb-05-1981
Reported in: [1982]51STC242(MP)
ORDERK.K. Dube, J.1. The facts leading to this petition under Article 226 of the Constitution are as follows : M/s. Vijay Dal Mill, the petitioner in this petition, is a dealer in pulses. The petitioner is a partnership concern and is a registered dealer under the M. P. General Sales Tax Act, 1958, as also under the Central Sales Tax Act, 1956. For the period from 12th November, 1977, to 31st October, 1978, the petitioner was assessed to sales tax on inter-State sales under the Central Act at 2 per cent under Section 8(2) read with notification dated 1st April, 1966, issued under Section 8(5). The assessment order was passed on 31st March, 1979. As the petitioner had paid excess tax, refund was ordered to the extent of Rs. 16,126.30. By notification dated 1st April, 1966, the State Government had directed that the rate of tax in respect of inter-State sales of all kinds of grains, cereals and pulses shall be calculated at the rate of 2 per cent. By notification dated 1st April, 1978, i...
Commissioner of Sales Tax Vs. Mittal and Sons
Court: Madhya Pradesh
Decided on: Feb-05-1981
Reported in: [1982]49STC263(MP)
G.G. Sohani, J.1. By this reference under Section 44 of the M. P. General Sales Tax Act, 1958, the Board of Revenue has referred the following question of law to this Court for its opinion :Whether, under the facts and circumstances of the case, 'nalidar coal is coal and governed by item No. 2 of Part I of Schedule II ?2. The material facts giving rise to this reference are that the assessee is a dealer in 'nalidar coal', charcoal and fuel and was assessed to tax for the year 1962-63. It was contended on behalf of the assessee that 'nalidar coal' was coal' and should be taxed accordingly. This contention was ultimately upheld by the Board. Hence, at the instance of the department, the Board has referred the aforesaid question of law to this Court.3. The question as to whether 'nalidar coal' is 'coal' for the purpose of determining the rate of tax came up for consideration before a Division Bench of this Court in Commissioner of Sales Tax v. Punjab Coal and Kutti Farm (Misc. Civil Case ...
Shankarlal and anr. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Feb-05-1981
Reported in: 1982CriLJ254
ORDERA.R. Navkar, J.1. This is a revision against the order passed by the Sessions Judge, Guna in Criminal Appeal No. 123 of 1979, on 8-1-1980, which arose out of an order of conviction recorded by the Judicial Magistrate, First Class, Chachoda, convicting the petitioners Under Section 324 of the I. P. C, sentencing petitioner No. 2 to four months' rigorous imprisonment and releasing petitioner No. 1 on execution of bond of Rs. 1,000/-for six months Under Section 360 of the Criminal p. C, in Criminal Case No. 24(5 of 1975.2. The facts giving rise to this revision are that the petitioners were tried for the offences Under Sections 325 and 342, IPC, on the allegations that they wrongfully confined the complainant Laxman and caused him grievous injuries. The case put .forward by the prosecution is that on 8-8-1975 at about 6.00 p. m. the complainant Laxman (brother of the petitioner Shankarlal) was coming back to his house after cut-ing grass. On the way, petitioners met him and assaulted...
Jamnalal Nathani Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Feb-05-1981
Reported in: [1982]134ITR686(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 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 instant case falls within the ambit of section 147(b) of the Income- tax Act, 1961 ?'The material facts giving rise to this reference, briefly, are as follows: The assessee was at the material time a partner in the firm carrying on business at Ujjain under the name and style of Vimalchand Premchand. During the assessment year 1971-72, the assessee constructed a house and in the return filed by him disclosed in investment of Rs. 71,864 in connection with the construction of the house. The ITO completed the assessment on August 27, 1974. Thereafter, the ITO made inquiries and as a result of the inquiry the ITO came to the conclusion that the cost of construction of the house built by the assesse wa...
Kishanlal Vs. Kiranlal and ors.
Court: Madhya Pradesh
Decided on: Feb-04-1981
Reported in: AIR1982MP43
M.D. Bhatt, J.1. This is iudgment-debtor's appeal against the lower appellate Court's order dated 3rd April, 1972, dismissing the appeal in the mat-ter of confirmation of sale by the executing Court, of his lands attached in execution.2. In a money decree obtained against the present appellant-judgment-debtor KLshanlal by the decree-holder Kiranlal, proprietor of M/s. Dhanraj Chanchalmal, Naya Bazar, Lashkar, the present appellant-judgment-debtor's certain agricultural lands were attached in execution. After attachment, proclamation of sale was duly issued, and auction took place. In the auction, Krishna Pratap Singh purchased the lands in question, and sale was confirmed in his favour vide the executing Court's order dated 20th Mar. 1970. Against this confirmation of sale, an appeal had been preferred before the lower appellate Court challenging the executing Court's order of confirmation of sale on (some) grounds, the principal ground being that the lands in question were not liable ...
Porwal Udhyog (India) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-03-1981
Reported in: [1982]135ITR591(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 Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the disallowance of Rs. 16,400, paid in cash to Shri Santosh Kumar, under Section 40A(3) of the Income-tax Act, 1961 ?' 2. The facts giving rise to this reference briefly stated are as follows: During the assessment year 1971-72 relevant to the accounting period ending Diwali 1970, the assessee was assessed to tax in the status of an association of persons. The assessee derived income from manufacture and sale o oil engines and pumping sets. Daring the course of scrutiny of accountsthe ITO found that Shri Santosh Kumar was paid various amounts aggregating to Rs. 30,482 during the relevant accounting period. The assessee contended be...
Commissioner of Income-tax Vs. Late Lt. Col. B.A. Deodhar (Through L/H ...
Court: Madhya Pradesh
Decided on: Feb-03-1981
Reported in: [1981]132ITR668(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as ' 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 Appellate Tribunal was right in law in holding that the Income-tax Officer wrongly exercised his jurisdiction in reopening the assessment under section 147(a)?' 2. The material facts giving rise to this reference, as set out in the statement of the case, briefly are as follows ; The assessee had filed his return of income for the assessment year 1962-63 showing income from property, salary, capital gains, etc. The order of assessment was passed on 30thDecember, 1963. Thereafter, in proceedings against the assessee under the W.T. Act for the assessment year 1963-64, it was noticed by the WTO that the assessee had claimed deduction of Rs. 36,000 as a loan taken by him from his wife for t...
- ‹ Prev
- 1
- 2
- Next ›