Madhya Pradesh Court July 1982 Judgments
Commissioner of Income-tax Vs. Princess Usha Trust
Court: Madhya Pradesh
Decided on: Jul-13-1982
Reported in: [1984]145ITR203(MP)
Shukla, J.1. This is an application by the Commissioner of Income-tax, Madhya Pradesh, Bhopal, under Section 256(2) of the I.T. Act, 1961, prayingthat the Income-tax Appellate Tribunal should be directed to state the case and refer it to this court for its opinion on the following questions :' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in setting aside the order passed by the Commissioner of Income-tax Under Section 263 of the I.T. Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the order of the ITO, though erroneous, was not prejudicial to the interests of the Revenue?' Brief facts are as follows : Assessee-respondent is a trust. For assessment year 1973-74, it returned an income of Rs. 4,65,470. The ITO assessed the trust on an income of Rs. 7,70,810. The difference between the returned and assessed income exceeded Rs. 1,00,000. The ITO,...
Tag this Judgment!Smt. Jeejeebai Shinde Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-13-1982
Reported in: (1983)33CTR(MP)241; [1983]144ITR693(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 to this court the following question of law for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the capital gains were chargeable to tax in the assessment year 1974-75 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the capital gains are chargeable to tax in the year of transfer of capital asset, even though the initial compensation is determined and becomes payable in subsequent years ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the capital gains are chargeable to tax in the year of transfer, even though no gains could be computed under Section 48 during that year ? (4) Whether, on the facts and in the circumstances of the case, t...
Tag this Judgment!Commissioner of Income-tax Vs. Tej Kumar Sethi (Huf)
Court: Madhya Pradesh
Decided on: Jul-13-1982
Reported in: [1983]143ITR757(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 cancelling the Income-tax Officer's order under Section 155(1) for the assessment year 1968-69 by holding that the said order passed by the ITO was invalid '2. The material facts giving rise to this reference briefly are as fallows:The assessee is an individual and was at the material time deriving income from two registered firms, M/s. Moolchand Nemichand and M/s. Vinodiram Balchand. The assessment year in question is 1968-69. For that year, the assessment was completed by the ITO, Ujjain, by provisionally holding the share income of the assessee from the said two firms at Rs. 1,332 and Rs. 17,057. Subsequently, on receiving communication from the ITO, Indore,...
Tag this Judgment!Food Inspector, Municipal Council Vs. Ranglal Gujar
Court: Madhya Pradesh
Decided on: Jul-13-1982
Reported in: 1982CriLJ2283
K.N. Shukla. JJ.1. This is a reference by a single Bench of this Court seeking our opinion on the following question:Whether Rule 9(j) of the Prevention of Food Adulteration Rules as it stood at the relevant time, was mandatory in nature and non-compliance thereof i.e non-supply of the Public Analyst's report to the vendor, was fatal to the prosecution. 2. On 13-3-1976 Food Inspector, Municipal Council, Mandsaur purchased sample of cow's milk from the respondent and after completing the formalities under the Act and the Rules about service of notice, addition of preservative etc, he sent one sample for analysis to the Public Analyst, The Public Analyst reported that the sample did not conform to the standard prescribed under the Rules for cow's milk. The report of the Public Analyst was received by the Food Inspector on 29-4-1976 and the complaint was filed on 2-7-1976 for a charge under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 19S4.3. The defence was total denia...
Tag this Judgment!Mulji Udhavji Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-09-1982
Reported in: [1984]145ITR575(MP)
Shukla, J.1. This is an application under Section 256(2) of the I.T. Act, 1961, seeking a direction to the Income-tax Appellate Tribunal, Indore, for stating the case and referring it to this court for deciding the following questions :'(1) Whether, on the facts and circumstances of the case, the Tribunal was justified in applying the proviso to Section 145 ? (2) Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the addition by estimating the G. P. rate and sales unwarranted by law ?' 2. Assessment year is 1974-75 for which the accounting year was year ending Diwali 1973. The assessee carries on the business of selling iron hoops and bardana strips. For the assessment year in question he showed sales of Rs. 10,41,203 with a gross profit of Rs. 1,15,000. The ITO while framing the assessment noted certain omissions in the account books including the valuation of the closing stock. In view of the facts mentioned by him he applied the proviso to ...
Tag this Judgment!Commissioner of Income-tax Vs. Princess Usha Trust
Court: Madhya Pradesh
Decided on: Jul-05-1982
Reported in: [1984]145ITR201(MP)
Shukla, J.1. This order shall also dispose of Misc. Civil Case No. 46 of 1982 (Commissioner of Income-tax, Bhopal v. Princess Usha Trust, Indore) and Misc. Civil Case No. 47 of 1982 (Commissioner of Income-tax, Bhopal v. Princess Usha Trust, Indore), as a common question has been raised in all the three applications filed by the Commissioner of Income-tax, Bhopal, against the assessee, Princess Usha Trust, Indore, under Section 256(2) of the I.T. Act, 1961.2. Assessment years involved in all the three cases are 1974-75, 1975-76 and 1976-77. Assessee is a trust and is assessed as an AOP. For the previous years relevant to the assessment years in question, the ITO included as income the annual letting value (ALV) of Manik Bagh Palace in the hands of the assessee-trust. In appeal, the AAC directed the ITO to exclude the ALV of the said palace from the total income of the assessee on the ground that under Part B States Taxation (Concessions) Order, 1950, the said palace was declared as the...
Tag this Judgment!Commissioner of Sales Tax Vs. Jayantilal Mannilal
Court: Madhya Pradesh
Decided on: Jul-05-1982
Reported in: [1983]52STC188(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, in the facts and circumstances of the case, the Tribunal was justified in holding that tamarind and tamarind flower are not different commodities2. The material facts as set out in the statement of the case briefly are as follows :The assessee deals in kirana goods and foodgrains and was assessed to sales tax under the Central Act for the year 1969-70. Exemption was claimed in respect of sale of tamarind worth Rs. 34,320 on the ground that it was in the course of inter-State sale and that tamarind was purchased from registered dealers in the State after payment of tax under the State Act. The assessing authority held that though tamarind was purchased after payment of tax, yet no exemption could be allowed as tamarind was sold in the course of inter-State trade after separating the seeds an...
Tag this Judgment!Arun Kumar Pateria and anr. Vs. Vikram University, UjjaIn and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1982
Reported in: AIR1982MP217
Shukla, J.1. This is a petition under Article 226 of the Constitution of India.2. Petitioners are students of B. E. (Bachelor of Engineering) Course, studying at Government Engineering College, Ujjain. Non-applicant No, 4 is the Principal of the said college.3. Non applicant No. 4 issued charge-sheets to the petitioners alleging indiscipline, misbehaviour and other acts of misconduct. Petitioners filed replies denying the charges set out in the charge-sheets. Thereafter the Principal (respondent No, 4) passed an order dated37-7-1981 (annexure 13) debarring petitioners from appearing in the main examination and the second supplementary examination for the academic session 1981. It is this order which has been challenged by the petitioners.4. The grounds of challenge are that the impugned order is in contravention of the provisions of the Vishwavidyalaya Adhiniyam (Adhiniyam hereinafter) and the Ordinance made thereunder. The Principal did not afford personal hearing to the petitioners a...
Tag this Judgment!Jiwajirao Sugar Co. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-02-1982
Reported in: [1983]144ITR729(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, Indore, 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 in law was justified in disallowing the assessee-company's claim for gratuity amounting to Rs. 10,03,920 ? (2) Whether the assessee was at all liable for payment of interest under Section 215 of the Income-tax Act, 1961 ?' 2. The material facts giving rise to this reference briefly are as follows :The assessee is a company and the assessment year in question is 1973-74. Corresponding accounting period ended on 30th June, 1972.3. The accounts of the assessee are kept on mercantile basis. For the assessment year in question, the assessee claimed deduction of Rs. 10,03,920, being the provision for gratuity. The ITO, however, held that the provisions of Section 40A(7) of ...
Tag this Judgment!D and H Secheron Electrodes Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-02-1982
Reported in: [1983]142ITR528(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), the I.T. 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 justified in disallowing a part of the interest as not being deductible under Section 36(1)(iii) of the Income-tax Act, 1961, out of interest paid by the assessee-company on its borrowings ?'2. The material facts giving rise to this reference briefly are as follows :The assessee is a company engaged in the manufacture of electrodes and various other goods. For the assessment year 1972-73, the assessee filed a return of income of Rs. 18,65,021. The ITO, however, assessed the income of the assessee at Rs. 20,22,218. The ITO disallowed certain deductions claimed by the assessee. One of the items so disallowed by the ITO was a part of the interest paid in respect of capital bo...
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