Madhya Pradesh Court July 1982 Judgments
Commissioner of Income-tax Vs. Bherulal Shrikishan
Court: Madhya Pradesh
Decided on: Jul-28-1982
Reported in: (1983)36CTR(MP)115; [1984]145ITR805(MP)
Shukla, J.1. This is a reference under Section 256(2) of the I.T. Act, 1961. On the direction of this court the Income-tax Appellate Tribunal, Indore, has stated the case and referred the following question for our decision :'Whether, on the facts and circumstances of the case, the Tribunal rightly held that the assessee cannot be held to be guilty of fraud or gross or wilful neglect on his part, the burden was upon the Department to prove so and consequently rightly deleted the penalties in question ?'2. The assessee is an HUF carrying on business in grain and cotton, etc. For assessment years 1966-67 and 1967-68, it filed a return disclosing an income of Rs. 2,600 on estimate basis. The ITO issued a notice under Section 143(2) of the Act, with which the assessee failed to comply, and, therefore, best judgment assessments were completed for each of the two years under Section 144 of the I.T. Act. The total income computed by the ITO for each year was Rs. 18,100. The assessee appealed ...
Tag this Judgment!Smt. Gunwantibai Ratilal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-27-1982
Reported in: [1984]146ITR140(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act') the following question of law has been referred to this court for its opinion by the Income-tax Appellate Tribunal, Indore Bench, Indore :'Whether the Income-tax Appellate Tribunal was right in adding interest of Rs. 45,836 to the income of the appellant in spite of the fact that both the applicants as well as partners of M/s. Ratilal Manekji have filed the affidavits that no interest was receivable or payable ?'2. The material facts giving rise to this reference briefly are as follows : The assessee is an individual and the assessment year in question is 1973-74. Initially the ITO assessed the income of the assessee for the year at Rs. 737. The Commissioner, however, directed the ITO to make the assessment afresh after taking into consideration the fact that though the assessee had been making investments in a firm, M/s. Ratilal Manekji, and the credit balance at the begin...
Tag this Judgment!Hamidullah Khan, Jabalpur Vs. the Chairman, Madhya Pradesh Electricity ...
Court: Madhya Pradesh
Decided on: Jul-22-1982
Reported in: AIR1983MP1
G.P. Singh, C.J.1. The petitioner is a consumer of electricity. He runs an ice factcty for which he obtained service connection No. 303768/9 of 15 Horse Power load. By letter dated 29th June, 1979 (Annexure A) the petitioner was called upon to pay Rs. 18,123.87, being the revised demand for the period from 11th Sept., 1974 to June, 1979 on account of charges for consumption of electricity as explained in letter dated 30th June, 1979 (Annexure R-2). There was thereafter a further demand of Rs. 8,113.50 for the period from June, 1979 to Jan, 1980. A consolidated demand of Rs. 26,249.37 was then issued which is Annexure-C. On the failure of the petitioner to pay this amount, proceedings for recovery of the demand as arrears of land revenue were started. A notice was issued by the Tahsildar which is Annexure E. By this petition under Article 226 of the Constitution, the petitioner seeks quashing of the demands Annexure A and C and the notice Annexure-E.2. It is not in dispute that there wa...
Tag this Judgment!Commissioner of Income-tax Vs. Mangal Brothers
Court: Madhya Pradesh
Decided on: Jul-22-1982
Reported in: [1984]146ITR125(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, theTribunal was right in holding that the CIT (Appeals) had jurisdiction toentertain an appeal against charging of interest under Section 217 of theIncome-tax Act, 1961 ?' 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 a registered firm deriving income from manufacture and sale of urad, mogar, dal, etc. The assessment year in question is 1974-75, and the relevant accounting year ended on October 26, 1973. The said firm was a new assessee and was, therefore, required to file an estimate of advance tax under Sub-section (3) of Section 212 of the Act, The ITO, while passing the assessment order, held that the a...
Tag this Judgment!Commissioner of Income-tax Vs. Govindram Saksariya Charity Trust
Court: Madhya Pradesh
Decided on: Jul-22-1982
Reported in: [1984]145ITR253(MP)
Shukla, J. 1. This is an application under Section 256(2) of the I.T. Act seeking a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer it for decision of certain questions stated in the application. 2. The assessee is a public charitable trust whose income has been treated as exempt under Section 11 of the I.T Act, 1961. For the assessment year1973-74, the ITO granted exemption to the assessee under Section 11 of the I.T. Act. The Commissioner acting under Section 263 of the Act sent for the record and after perusal noted that the ITO did not examine certain facts, which according to him disqualified the assessee, under Section 13(1)(c) of the Act, from earning exemption under Section 11 of the Act. According to the Commissioner certain loans were advanced to persons who fell within the category referred to under Sub-section (3) of 13 of the Act. He accordingly set aside the assessment and directed the ITO to examine the points mentioned in his order re...
Tag this Judgment!Commissioner of Wealth-tax Vs. Suresh Chandra Badrilal
Court: Madhya Pradesh
Decided on: Jul-21-1982
Reported in: [1983]142ITR89(MP)
Shukla, J. 1. This is a reference under Section 27(1) of the W.T. Act, 1957, by the Income-tax Appellate Tribunal, Indore, stating the case and referring it to us for opinion on the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the penalties imposed by the WTO under Section 18(1)(a) of the W.T. Act, 1957, in respect of the assessment years 1970-71 and 1971-72, respectively, placing reliance on the circular of CBDT No. 78 F.No. 328/11/72-WT.2. The assessee filed his returns of net wealth for the assessment years 1970-71 and 1971-72 on November 18, 1970, and November 16, 1971, respectively. The WTO found that the above two returns were filed late by three months. He initiated penalty proceedings under Section 18(1)(a) of the W.T. Act and imposed penalties for the above default. The AAC dismissed the appeal and upheld the levy of penalties imposed by the WTO.3. The assessee filed a second appeal before the ...
Tag this Judgment!Commissioner of Income-tax Vs. Johilla Coalfields (P.) Ltd.
Court: Madhya Pradesh
Decided on: Jul-20-1982
Reported in: (1982)30CTR(MP)308; [1984]146ITR276(MP)
G.P. Singh, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal as directed by this court by order dated 29th August, 1978, in Misc. Civil Case No. 311 of 1972. The question of law referred is asfollows:'Whether, on the facts and in the circumstances of the case, the Tribunal- was justified in allowing the assessee's claim for deduction of Rs. 47,578 as bad debt?'2. The reference relates to the assessment year 1962-63. The assessee is a private limited company. The assessee had a running account with the partnership firm styled as M/s. Rallaram Melaram. This firm consisted mainly of the directors and/or shareholders of the assessee-company as partners. The assessee's credit fctalance with the said firm in 1952 was Rs. 28/203-6-9. In 1952, the business of the firm including its assets and liabilities was taken over by a private limited company styled as Nagrath Colliery Pvt. Ltd. floated for that purpose. The assessee had some transactions with this new company till 19...
Tag this Judgment!Commissioner of Income-tax Vs. Divisional Manager, New India Assurance ...
Court: Madhya Pradesh
Decided on: Jul-19-1982
Reported in: (1983)33CTR(MP)248; [1983]140ITR818(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 Tribunal was right in law in holding that where a regular assessment of an employee has been completed and the amount of tax fully paid by him, the Income-tax Officer, Salaries Circle (TDS), has no jurisdiction under Section 201 of the Act to demand further tax from the employer in respect of the tax short deducted relating to such employee ?'2. The material facts giving rise to this reference briefly are as follows:In compliance with the provisions of Section 206 of the Act, the Divisional Manager, New India Insurance Co., Ltd., Bhopal, filed for the assessment year 1977-78, the annual return of salary income in respect of its employees showing the amount of tax deductible under Section 1...
Tag this Judgment!Commissioner of Income-tax Vs. Shyam Lal Ramcharan
Court: Madhya Pradesh
Decided on: Jul-15-1982
Reported in: [1984]147ITR52(MP)
Sohani, J.1. By this reference under Section 256(1) of the Income-tax Act,1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to thiscourt for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure incurred by the assessee for providing meals and light refreshments to its trade customers in the normal course of business, did not amount to expenditure in the nature of entertainment as contemplated by Section 37(2B) of the Act and thereby upholding the deletion of the disallowances of Rs. 18,000 and Rs. 17,800 made by the ITO for the assessment years 1975-76 and 1976-77, respectively ?'2. The material facts giving rise to this reference briefly are as follows ;3. The assessee is a registered firm deriving income from adhat business. The assessment years in question are 1975-76 and 1976-77. In these years, the assessee claim...
Tag this Judgment!Commissioner of Wealth-tax Vs. Shivjibhai Jairam (Huf)
Court: Madhya Pradesh
Decided on: Jul-14-1982
Reported in: (1982)30CTR(MP)311; [1983]143ITR759(MP)
G.P. Singh, C.J.1. This is a reference made by the Wealth-tax Appellate Tribunal, referring for our answer the following question of law :' Whether, on the facts and in the circumstances of the case, the asset, that is the right to receive mesne profits, came into existence only on the passing of the order by the district judge in the year 1967 and not earlier '2. The reference relates to the assessment years 1964-65 to 1967-68. The assessee owned a cinema house which was leased out to one Shyama Charan for a period of ten years beginning from 22nd May, 1950, and ending on 21st May, 1960, at a rent of Rs. 1,600 per month. As the lessee did not hand over possession ;after the expiry of the lease, a suit was instituted by the assessee for recovery of vacant possession, arrears of rent and mesne profits. The suit was first decreed on 3rd November, 1962, regarding the claim for possession by the district judge leaving the question of arrears of rent and mesne profits to be settled thereaft...
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