Madhya Pradesh Court February 1982 Judgments
Smt. Chameli Devi Agarwal and ors. Vs. State of Madhya Pradesh and ors ...
Court: Madhya Pradesh
Decided on: Feb-16-1982
Reported in: AIR1982MP125
Shukla, J. 1. This is a petition under Article 226 of the Constn.2. Petitioners purchased agricultural lands bearing survey Nos. 98/1/2 98/1/3 and 98/1/4 area 3.10 acres situate at village Lasudia Mori, Tehsil and District Indore. Petitioners applied under the Madhya Pra-desh Land Revenue Code for permission to divert these lands for non-agricultural purposes. Permission was granted by the Sub-Divisional Officer Indore-Sanwer on 15-4-1981 (Annex. A). Petitioners intended to construct a shopping complex on these lands and submitted the plan for the proposed construction for approval to the Gram Panchayat of village Lasudia Mori. The Gram Panchayat approved the plan and on the basis of the approved plan cement and other building material was allotted to the petitioners by the Civil Supplies Department of the State Government, petitioners started construction of a marketing complex and spent a considerable amount on it. When they were half-way-through, petitioners approached the Madhya Pr...
Tag this Judgment!Commissioner of Income-tax Vs. Krishna Kumar
Court: Madhya Pradesh
Decided on: Feb-16-1982
Reported in: [1983]143ITR462(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 Tribunal was right in law in accepting the status of the assessee as Hindu undivided family?'2. The reference arises out of the protective assessment of the assessee for the assessment year 1972-73. The assessee received property on a partition of a bigger HUF. The validity of that partition is in question in the assessment of Seth Gopaldas (HUF). The High Court has held the partition to be invalid,--but the case is pending in appeal before the Supreme Court : [1983]141ITR577(SC) against the judgment of the High Court, which is reported as CIT v. Seth Gopaldas : [1979]116ITR577(MP) . The assessee's family consisted of himself and his wife. The assessee submitted his return in the status of an HUF. The assessee was assessed by the ITO in the status of an individual. The AAC confirmed th...
Tag this Judgment!Chandrakant Vs. M.P. Public Service Commission, Indore
Court: Madhya Pradesh
Decided on: Feb-09-1982
Reported in: AIR1982MP104
ORDER1. The following order of the court was delivered by Sohani, J.:--This is a petition under Article 226 of the Constitution of India.2. The material facts giving rise to this petition briefly are as follows:--The respondent Public Service Commission invited applications for the posts of Assistant Engineers (civil) by advertisement No. 1080 issued in that behalf. The last date for submission of application forms was 30th Sept. 1980. As mentioned in the advertisement, a candidate who had obtained a degree in Civil Engineering and whose age as on 1-1-1981 was within the age limit specified in the advertisement, was eligible for the post of Assistant Engineer (Civil). The petitioner submitted an application in the prescribed forms before the expiry of the last date fixed for receiving applications. Thereafter, by the letter dated 3rd April 1981, the petitioner furnished to the Commission the statement received by him from the University specifying the marks obtained by the petitioner i...
Tag this Judgment!R.J. Trivedi (Huf) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-09-1982
Reported in: (1982)27CTR(MP)335; [1983]144ITR877(MP)
G.P. Singh, C.J.1. This is a reference made by the Income-tax Appellate Tribunal referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the assessee's accounts ? (2) Whether, on the facts and in the circumstances of the case, the additions made by the Tribunal are sustainable?' 2. This reference was made as directed by this court under Section 256(2) of the I.T. Act, 1961, by order dated 7th December, 1979, in M.C.C. No. 77 of 1975.3. The relevant assessment year is 1964-65. The assessee is assessed in the status of HUF. The assessee carried on business of coal mining inthe district of Chhindwara in Madhya Pradesh. During the relevant previous year, the assessee worked two collieries, namely, Ghorawari Hirdagarh and West & East Burkuhi. These collieries belonged to M/s. J.A. Trivedi Brothers, a registered firm. The collieries were worked by the petitioner under a general agreem...
Tag this Judgment!Mohd. Shafi Khan Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Feb-09-1982
Reported in: [1983]144ITR489(MP)
Sohani, J. 1. By this reference under Section 27(1) of the W.T. Act, 1957 (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 : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that even in cases where the Department issues notice Under Section 14(2) of the Wealth-tax Act, the default Under Section 14(1) still continued and penalty could be levied in respect of the same (2) Whether, when the Tribunal was prima facie of the opinion that this was a fit case to be sent back to the WTO for giving another opportunity to the assessee, it was justified in cancelling the penalty instead of asking for a remand report or sending back the case to the WTO ' 2. The material facts giving rise to this reference briefly are as follows: The assessee is an individual and the assessment years in question are 1969-70 and 1970-71. The...
Tag this Judgment!Commissioner of Income-tax Vs. Jagannath Narayan Kutumbik Trust
Court: Madhya Pradesh
Decided on: Feb-09-1982
Reported in: [1983]144ITR526(MP)
Shukla, J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961. 2. Facts as found and stated by the Income-tax Appellate Tribunal are as follows; For assessment year 1971-72, the assessee was assessed in the status of an association of persons (AOP/Trust), under Section 143(3) of the I.T. Act. The assessee had paid advance tax during the financial year in accordance with Sections 210 to 212 of the Act. The aggregate sum of instalments of advance tax paid during the financial year for which they were payable under Sections 207 to 213 exceeded the amount of the tax determined on regular assessment. The instalments of advance tax were not paid on due dates in accordance with Section 211 of the Act but the entire sum was paid before the end of the financial year. The ITO while passing the order did not credit any interest to the assessee under Section 214 of the Act, The assessee made an application under Section 154 of the Act for rectification of a mistake claiming that int...
Tag this Judgment!State Bank of India Officers' Association and Ors. Vs. State Bank of I ...
Court: Madhya Pradesh
Decided on: Feb-03-1982
Reported in: (1982)IILLJ363MP
K.K. Dube, J.1. By this petition under Article 226 of the Constitution of India, the petitioners seek to challenge the right to recover from them the loss incurred to the Bank in refunding the mutilated notes by the petitioners 2 to 4.2. Petitioner No. 1 is an association of officers employed by the State Bank of India. This association is espousing the cause of the cashiers in general and want to canvass that the cashier of the State Bank of India would incur no personal liability in exchanging the mutilated notes. The facts and the circumstances leading to the order for realising the loss from the cashiers would differ from case to case and there is no common cause of a general nature, which the petitioner No. 1 could ventilate, and the petitioner No. 1 would have no locus standi in the case. We would, however, proceed to consider the case of the three petitioners.3. All the three petitioners are Head Cashiers and were posted at all material times at the Civil Lines Branch of the Sta...
Tag this Judgment!- ‹ Prev
- 1
- Next ›