Madhya Pradesh Court December 1982 Judgments
indore Textiles Ltd., Indore and anr. Vs. Union of India (Uoi) and anr ...
Court: Madhya Pradesh
Decided on: Dec-17-1982
Reported in: AIR1983MP65
G.P. Singh, C.J. 1. Petitioner No. 1, Indore Textile Limited, is a company owning a textile mill at Agar Road, Ujjain. Petitioner No. 2 is a Director of that company. By order dated 12th Aug. 1977, the Central Government, acting under Section 18AA of the Industries (Development and Regulation) Act, 1951, authorised the Madhya Pradesh State Textile Corporation to take over the management of the whole of the mill for a period of five years. This order was challenged by the petitioners in Misc. Petition No. 57 of 1977. It was contended in that petition by the petitioners that the power conferred on the Central Government by Section 18AA is quasi-judicial in nature. This contention was accepted. It was also contended in that petition that the Central Government should have given a hearing to the petitioners before passing the said order and in the absence of a prior hearing the order was invalid being contrary to the principles of natural justice. This contention was partly accepted. It wa...
Tag this Judgment!Nandlal Bhandari and Sons Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-10-1982
Reported in: [1984]147ITR710(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 questions of law to this court for its opinion :2. For the assessment year 1972-73 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Income-tax Officer wasprejudicial to the interest of the Revenue inasmuch as the draft order was not referred to the IAC in accordance with Section 144B and, therefore, on that ground, the CIT was justified in revising the order ? (2) Whether the Tribunal was justified in upholding the order of the CIT, merely on the ground that there was a case for enquiry and that, therefore, there was nothing wrong in the order of the CIT directing the ITO to proceed in the matter afresh ' 3. For the assessment year 1973-74:' Whether, on the facts and in the circumstances of the case, the Tribunal was right in ...
Tag this Judgment!Commissioner of Income-tax Vs. Trilokinath
Court: Madhya Pradesh
Decided on: Dec-07-1982
Reported in: (1983)34CTR(MP)292; [1984]147ITR613(MP)
G.P. Singh, C.J.1. One Rai Bahadur Mathuradas, who was an assessee under the Indian I.T. Act, 1922, owned a building known as Moti Building which is situated in Sadar Bazar, Jabalpur. The building was attached in 1948 for recovery of arrears of income-tax dues of Rai Bahadur Mathuradas in execution of a certificate issued by the ITO, Bombay, where he was assessed. After the death of Rai Bahadur Mathuradas, the building was inherited by his son, Kasturilal. The building was purchased by Trilokinath Dubey, Khemchand Golecha, Rajendra Prasad Dubey and Nemichand Golecha in July, 1977, with the consent of the TRO for an apparent consideration of Rs. 1,05,000. The IAC (Acquisition Range), Bhopal, who is the competent authority under Section 269C of the I.T. Act, 1961, initiated proceedings under that section for acquisition. On January 22, 1980, the competent authority passed an order under Section 269F of the Act directing acquisition of the building. Against this order there were five appe...
Tag this Judgment!J.K. Agents (P.) Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-02-1982
Reported in: [1983]142ITR126(MP)
G.P. Singh, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal in compliance with the order of this court dated 19th July, 1978, passed in Misc. Civil Case No. 38 of 1973, on an application made by the assessee under Section 66(2) of the Indian I.T. Act, 1922. The question of law referred is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the items of Rs. 4,800, Rs. 12,785 and Rs. 1,500 as expenditure within Clause (xv) of Section 10(2) of the Indian Income-tax Act, 1922 ?'2. The assessee is a private limited company. The assessee-company functions as managing agents of two other companies, namely, M/s. Straw Products Ltd. and M/s. M. P. Industries Ltd. The managing agency agreements were part of the record of the assessment case and are referred to in the order passed by the Tribunal. These agreements, however, by oversight, were not annexed to the statement of the case. With the consent of parties, copi...
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