Madhya Pradesh Court August 1982 Judgments
Commissioner of Income-tax Vs. Smt. Chandra Prabha Pateria
Court: Madhya Pradesh
Decided on: Aug-30-1982
Reported in: [1984]145ITR578(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 Appellate Tribunal was justified in law in holding that the Commissioner of Income-tax is not competent to set aside the assessment order in a case where the Income-tax Officer failed to comply with the provisions of Section 52(2) of the Income-tax Act, 1961? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessment order passed by the Income-tax Officer was not prejudicial to the interest of the Revenue ?' 2. The facts briefly stated are that for the assessment year 1972-73, the ITO computed the capital gains earned by the assessee on sales of three houses. Two houses were sold for Rs. 20,000 and Rs. 30,000. The third house was sold for Rs. 48,000. The ITO estimated the fair market value of the first t...
Tag this Judgment!Addl. Commissioner of Income-tax Vs. Dharamdas Agarwal
Court: Madhya Pradesh
Decided on: Aug-30-1982
Reported in: (1983)37CTR(MP)252; [1983]144ITR143(MP)
G.P. Singh, C.J.1. As directed by this court in Misc. Civil Case No. 128 of 1973, decided on 16th August, 1978, the Tribunal has stated the case and referred the following question of law for our answer:' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in deleting the amount of Rs. 1,45,000 assessed as income from undisclosed sources '2. The relevant assessment year is 1963-64. In the account books the relevant accounting year cash credits amounting to Rs. 1,45,000 were found in ten different names. The ITO found that the cash credits were not genuine and on this basis he treated the entire sum of Rs. 1,45,000 as income of the assessee from undisclosed sources. In the appeal before the AAC, the assessee contended that the cash credits really represented the income from undisclosed sources which were taxed in earlier years and that they did not represent the income earned in the relevant account year. This explanation was not accepted by ...
Tag this Judgment!Commissioner of Income Tax Vs. Birbal Khanna and Co.
Court: Madhya Pradesh
Decided on: Aug-25-1982
Reported in: (1983)33CTR(MP)240
ORDERBy the Court - This is an application u/s 256(2) of the IT Act, 1961, for directing the IT Appellate Tribunal to state the case and refer the questions of law set out in para 17 of the application.2. The reference arise out of the proceedings for registration of the assessee firm for the asst. yr. 1971-72. The assessee firm consisted of eight partners. Seven were examined before the ITO. All of them said that Mohammed Ishaq, the eight partner had signed the deed of partnership in their presence and was a partner in the business. The ITO did not accept this statement and refused registration of the firm. The AAC confirmed the order of the ITO. It appears that after the ITO had disposed of this case an affidavit of Mohammed Ishaq dt. 11-5-1976 was produced before the ITO. The Tribunal relied upon the statement of seven partners and the affidavit to hold that Mohammed Ishaq was in fact a partner. The ld. standing counsel for the department submitted that as the affidavit of Mohammed ...
Tag this Judgment!Commissioner of Income-tax Vs. Bolts and Fasteners Manufacturing Corpo ...
Court: Madhya Pradesh
Decided on: Aug-23-1982
Reported in: [1983]143ITR297(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 the Appellate Tribunal was right in holding that the partnership had come into existence within the ambit and scope of Section 4 of the Partnership Act on the installation of the plant and machinery for the manufacture of nuts and bolts even though actual production of goods had not commenced during the assessment year in question ?'2. The material facts, giving rise to this reference, briefly are as follows :The assessee-firm, which was constituted by the deed of partnership dated September 19, 1970, submitted an application for registration of the firm for the assessment year 1972-73. The ITO refused registration on the ground that the firm was not genuine as two partners out of five, were merely financing partners. On appeal the AAC confirm...
Tag this Judgment!D and H Secheron Electrodes (Pvt.) Ltd., Indore Vs. State of Madhya Pr ...
Court: Madhya Pradesh
Decided on: Aug-18-1982
Reported in: AIR1983MP5
G.P. Singh, C.J.1. The petitioner has filed a suit, being Civil Suit No. 27-A of 1979, against the Union of India, in the Court of the District Judge, Indore, for recovery of Rs. 39,75,168/-. The petitioner has paid under protest Rs. 1,28,960/- as court-fee on the plaint in the said suit. The petitioner's submission in this petition under Article 226 of the Constitution is that the Court-Fees (Madhya Pradesh Amendment) Act, 1975 (Act No. 24 of 1975), hereinafter referred to as the 1975 Act, which has enhanced the court-fee is ultra vires and void. If the 1975 Act Is declared as void, the petitioner will be required to pay only Rupees 18,750/- as court-fee. The petitioner in this petition prays for declaration of invalidity of the 1975 Act and the refund of excess amount of court-fee paid by it under protest on the plaint in the suit mentioned above.2. The ad valorem court-fee payable in Madhya Pradesh before the 1975 Act was governed by Article 1-A substituted in Schedule 1 of the Cour...
Tag this Judgment!Commissioner of Income-tax Vs. Gupta and Sons Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Aug-17-1982
Reported in: (1983)36CTR(MP)112; [1984]146ITR506(MP)
Sohani, J.1. By this reference under 's. 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: 'When there is no specific provision under the Income-tax Act, 1961, enabling the Income-tax Officer to condone the delay in making an application under Section 146, whether the Tribunal was right in law in applying the provisions of Section 5 of the Limitation Act ?'2. Material facts giving rise to this reference briefly are as follows:The assessee is a private limited company and the assessment year in question is 1975-76. The notice of demand under Section 156 of the Act was served upon the assessee on March 28, 1978. The assessee filed an application on May 2, 1978, under Section 146 of the Act for reopening the assessment, but as the application was not filed within one month from the date of service of the notice of demand, a prayer was made for condon...
Tag this Judgment!Basanti Lal Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Aug-09-1982
Reported in: 1983(12)ELT678(MP)
ORDERK.N. Shukla, J.1. This is a petition under Article 226 of the Constitution of India for issuance of a writ or direction in the nature of Habeas Corpus to obtain the release of detenu Sajjanlal who is the brother-in-law of the petitioner.2. In exercise of the powers conferred under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA hereafter) and order (Annexure-A) was passed by respondent No. 1 on 15th June 1982 for detention of Sajjanlal. This order along with grounds of detention was served on the detenu on 19th June 1982. The grounds were as under :-(1) that you are engaged in smuggling by way of keeping and dealing in smuggled goods ; and(2) that to prevent you from doing so it is necessary to detain you.A Schedule was annexed with the order setting out the particulars on the basis of which the order was passed. Relevant particulars are as follows : -(i) The detenue was running a shop named College Watch and Radio Se...
Tag this Judgment!Ramratan Hemraj Mantri Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Aug-09-1982
Reported in: 1987(11)LC183(MP); 1983(12)ELT705(MP)
ORDERK.N. Shukla, J.1. This is a petition under Article 226 of the Constitution of India seeking a writ of certiorari for quashing the orders passed by the Central Excise authorities and the Union Government (Annexures C. H. K. and M. of the petition) and a writ of mandamus for release and delivery of two gold KADAS seized and confiscated by the respondents.2. On 10-2-1974 Ujjain police raided the premises of the petitioner and seized two gold KADAS weighing 233.700 grams valued at about 11,000/-. This raid was made by the police in connection with an investigation of some offence. The police, however, closed the case but informed the Central Excise authorities for appropriate action in respect of the gold KADAS on the ground that they appeared to be primary gold. On 4th March 1974 Superintendent (Preventive) Central Excise seized the said KADAS (described as round bars) and prepared Panchanama in that behalf because in his opinion the KADAS constituted primary gold. A show cause tice ...
Tag this Judgment!Girdhari and ors. Vs. Ramprasad
Court: Madhya Pradesh
Decided on: Aug-06-1982
Reported in: AIR1982MP232
ORDERK.N. Shukla, J.1. This Misc. Appeal by the judgment-debtors is directed against the order passed by District Judge, Indore on 19-1-1977 in Misc. Appeal No. 32 of 1975.2. Respondent Ramprasad, who is the plaintiff decree-holder, had instituted a suit against the appellants for possession of certain lands and mesne profits. The suit was dismissed by the trial Judge and also by the first appellate Judge. Respondent Ramprasad preferred a second appeal before the High Court. During the pendency of the appeal parties filed a compromise petition and in terms thereof a decree was passed on 20-11-1973 by the High Court. The decree of the High Court in Second Appeal is reproduced below :'DECREE IN TERMS OF COMPROMISE : It is ordered that the decree passed by the lower appellate Court is set aside, and instead, the following decree is passed in terms of compromise arrived at between the parties, vide I. A. No. 1367 of 1973. ^^- fjLikUMsUV l~- ] 2] ] ;k rksvihykUV dks nkfo;k dqy f'kHkwfe dk d...
Tag this Judgment!Dr. H.R. Rai Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Aug-06-1982
Reported in: (1982)31CTR(MP)284; [1984]145ITR809(MP)
G.P. Singh, C.J.1. This reference is made by the Income-tax Appellate Tribunal as directed by the High Court in M.C.C. No. 443 of 1974, decided on 16th November, 1979, referring for our answer the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the service of notice under Section 148 on the assessee was valid ? (2) If question No. 1 is answered in the negative, whether the assessment made under Section 147 was valid ?' 2. The facts in so far as relevant and briefly stated are that the reference relates to the year 1967-68. The assessee who is a doctor did not file the return of income under Section 139(1) and the ITO issued a notice under Section 148 on 24th May, 1969. This notice was served on a person on 13th June, 1969. Initials on the office-copy of the notice in token receipt of the notice are not legible. Thereafter, a notice under Section 142(1) was issued. The assessee filed his return on 27th December, 1969. After issuing notice und...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »