Madhya Pradesh Court July 1981 Judgments
Nagar Palika, Maheshwar Vs. Balwantrao
Court: Madhya Pradesh
Decided on: Jul-31-1981
Reported in: AIR1982MP6
ORDERG.L. Oza, J. 1. This revision petition has been filed by the petitioner who preferred an appeal before the District Judge, West Nimar, Mandleshwar. 2. On 16th May, 1981 an application under Section 151 was filed that although the Civil Courts are in vacations but in view of the urgency of the stay application the matter be heard during vacations and an order be passed. The learned District Judge rejected the prayer and by the impugned order directed that the papers of the appeal be kept in the office as nothing could be done during the vacation and further directed that it be listed for hearing on the reopening day i.e. 15th June, 1981. It is against this order passed by the learned District Judge that this revision petition is filed. 3. The learned District Judge took the view that during summer vacations the Civil Courts cannot entertain any appeal or application in spite of the fact that Section 21(3) of the Madhya Pradesh Civil Courts Act provides that an order passed during a...
Tag this Judgment!Thackers H.P. and Company Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-28-1981
Reported in: [1982]134ITR21(MP)
G.P. Singh, C.J.1. This is a reference made 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 loss of Rs. 19,854 was a revenue loss ?'2. The assessee is a firm carrying on the business of purchase and sale of tendu leaves. The relevant assessment year is 1974-75. During the relevant accounting year, the assessee along with another person took a contract for the purchase of tendu leaves from the Orissa Forest Corporation Ltd. In connection with this contract a sum of Rs. 39,350 was deposited as security. As this contract was not fulfilled, the Corporation forfeited the security. The assessee's share of the security amount comes to Rs. 19,854, and the assessee claimed a deduction of this amount as business loss in the assessment for the year 1974-75. The claim for deduction was disallowed by the ITO, but was allowed by the AAC. The Tribunal allowed the appeal and restored the orde...
Tag this Judgment!V.V. Dravid Vs. the State and anr.
Court: Madhya Pradesh
Decided on: Jul-27-1981
Reported in: AIR1982MP159
ORDERG.L. Oza, J.1. This revision petition has been filed by the petitioner against an order passed by Seventh Addl. District Judge, Indore, dt. 5-5-1980.2. The non-applicant No. 2 claiming to be a trustee of Gandhi Mazdoor Smarak Nidhi submitted an application to the Registrar of Public Trusts. This application was submitted on 16th May 1979 and the non-applicant No. 2 sought a relief of permission to file appropriate proceedings against the Chairman, the present petitioner. The Registrar of the Public Trusts issued a notice to the Chairman (the petitioner) and after the reply was filed by him. the Registrar without further enquiry into the matter, sent the file to the court of District Judge for suitable action. On receiving these papers, the learned Additional District Judge issued notices to all the parties and also to the Registrar and thereafter passed the impugned order sending the matter to one Shri N. B. Sirpurkar, Advocate for recording evidence as he may think necessary. It ...
Tag this Judgment!Commissioner of Income-tax Vs. Bhilai Engineering Corporation Pvt. Ltd ...
Court: Madhya Pradesh
Decided on: Jul-16-1981
Reported in: [1982]133ITR687(MP)
G.P. Singh, C.J.1. This is a reference under Section 256(1) of the I.T. Act,1961.2. The question of law referred is as follows :'On the facts and in the circumstances of the case, when an assessee is found eligible for relief under Section 80J of the Income-tax Act in respect of an assessment year whether the Income-tax Officer is competent to disallow the same for any or all the four subsequent years ?'3. For the assessment year 1973-74, the assessee was granted relief under Section 80J of the I.T. Act. It was found by the ITO in that case that the assessee made a substantial expansion by the installation of new plant and machinery as well as by the construction of a new building in the accounting year relevant to the assessment year 1973-74. Reliance was placed by the ITO in granting the relief under Section 80J on a ruling of the Calcutta High. Court in CIT v. Indian Aluminium Co. Lid. : [1973]88ITR257(Cal) . For the assessment years 1974-75 and 1975-76, the ITO declined to grant th...
Tag this Judgment!Nandakishore Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-15-1981
Reported in: AIR1982MP33
H. G. MISHRA, J. 1. This petition under Article 226 read with Article 227 of the Constitution of India is for issuance of an appropriate writ or direction for quashing the order dated 22-3-1980 (An-nexure P-2), rejecting the application submitted by the petitioners claiming exemption under Section 19 and Section 20 of the Urban Land (Ceiling and Regulation) Act No. 33 of 1976, passed by the Dy. Commissioner, Land Records and Settlement, Govt. of Madhya Pradesh, in pursuance of an order passed by the Government of Madhya Pradesh in Land Records and Settlement department and conveyed vide letter No. 5-103/8-91/79-Bhopal, dated 23-1-1980 (Annexure R/5).2. Briefly stated the facts giving rise to the present petition are as under : The petitioners allege that they are Bhumiswamis of the land comprised in survey No. 1354/1/1, in area 1.996 hectares, situated in village Nizatpura, Uj-jain. The petitioners further allege that a Ginning and Pressing Factory, called 'New Cotton Ginning and Press...
Tag this Judgment!Awas Samasya Niwaran Sanstha, Indore and anr. Vs. State of M.P. and or ...
Court: Madhya Pradesh
Decided on: Jul-10-1981
Reported in: AIR1983MP12
ORDER1. This is a petition under Article 226 of the Constitution of India for issuance of a writ of mandamus against the respondents to hold elections of the Municipal Corporation, Indore.2. Briefly stated the facts giving rise to this petition are as under:-- The Municipal Corporation, Indore (Respon-dent No. 2) is a corporate body duly constituted under Section 7 of the Madhya Pradesh Municipal Corporation Act, 1956 (for short, the Act). Shri V. V. Sarvate, Petitioner No. 2 is a tax payer of theMpl. Corporation, Indore, and as such isentitled to vote at the elections for re-constitution of the said corporation. Heclaims to be member of the AwasSamasya Niwaran Sanstha a society registered under the M, P. Registration ofSocieties Act, with its head office at 402,Mahatma Gandhi Marg, Indore ofwhich the other tax payersare also members. Last electionsfor the said corporation were held inthe year 1965. The corporation wasdissolved in the year 1970. As a consequence of its dissolution, as ...
Tag this Judgment!Commissioner of Income-tax Vs. Ratanlal Mishrilal
Court: Madhya Pradesh
Decided on: Jul-03-1981
Reported in: [1983]143ITR929(MP)
K.K. Dubey, J.1. The following questions have been referred for our decision under Section 256( 1) of the I.T. Act, 1961.' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee cannot be guilty of failure to return the correct income as required by Explanation Under Section 271(1)(c) and deleting the penalty imposed? 2. If the answer to the first question be in the negative, whether the Tribunal was justified in holding that amended provisions of Section 271(1)(c) with effect from April 1, 1968, about the quantum of penalty will not be applicable for the assessment year 1964-65, though the assessee had filed a revised return of income dated 14th August, 1968, after the introduction of that amendment ' 2. This case relates to a penalty of Rs. 21,300 imposed by the IAC, Indore Range, Indore, for default under Section 271(1)(c) of the I.T. Act, 1961. In the opinion of the Department the income concealed was the cash credits ...
Tag this Judgment!Commissioner of Income-tax Vs. Ramnarayan Moolchand
Court: Madhya Pradesh
Decided on: Jul-03-1981
Reported in: [1983]140ITR988(MP)
Shukla, J. 1. This is an application at the instance of the Commissionerof Income-tax, M.P., Bhopal, under Section 256(2) of the I.T. Act seeking a direction from this court to the Income-tax Appellate Tribunal, Indore, to refer the following questions arising out of its order dated September 25, 1978 : ' 1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the assessee was not guilty of any fraud or wilful neglect in returning the income which resulted in the income being returned at a figure lower than 80% of the income assessed, is contrary to the weight of the material on record and was arrived at without considering the entire evidence and material on record 2. Whether, on the facts and in the circumstances of the case, and in view of the provisions contained in Section 271(1)(c) of the Income-taxAct, 1961, and the Explanation thereto, the Tribunal was right in law in upholding the Appellate Assistant Commissioner's order cancelling the ...
Tag this Judgment!Commissioner of Income-tax Vs. Ratanlal
Court: Madhya Pradesh
Decided on: Jul-03-1981
Reported in: [1982]138ITR680(MP)
Shukla, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Indore Bench, stating the case and referring the following question for decision ;' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the sum of Rs. 34,355 being the credit balance of the assessee's deceased father did not constitute the assessee's separate and individual property and consequently in directing the ITO to accept the partition '2. Facts as stated by the Tribunal are as under Assessee, Ratanlal, and his father, Nathulal, constituted an HUF. On November 12, 1966, there was a partition of the joint family by which Nathulal and assessee, Ratanlal, separated and they constituted a partnership firm. The capital received on partition was invested by both of them in a firm in the name of M/s. Onkarji Nathuji. On November 15, 1972, Nathulal expired. The capital standing to his credit on the date of his death ...
Tag this Judgment!Shrivallabhdas Modani Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-03-1981
Reported in: [1982]138ITR673(MP)
Shukla, J. 1. The Income-tax Appellate Tribunal, Indore Bench, has drawn up a statement of the case and referred to the High Court for decision the following questions of law :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the so-called HUF consisting of the assessee and his wife was liable to be assessed in the hands of Shri Shrivallabhdas, as an individual, and not in the hands of that HUF. 2. Whether the property which devolved on Shri Shrivallabhdas on the death of his father, Gokalchand, also constituted the HUF property consisting of his own branch including his sons.2. Facts of the case, as stated by the Tribunal, are as follows : Assessment year in question is 1974-75. Assessee Shrivallabhdas Modani, originally represented his HUF, consisting of himself, his wife, sons and unmarried daughters (for reference 'the bigger HUF'). In 1962 there was a partition of the family property between Shrivallabhdas Modani ...
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