Madhya Pradesh Court June 1983 Judgments
Commissioner of Income-tax Vs. Ramdas Ramlal
Court: Madhya Pradesh
Decided on: Jun-30-1983
Reported in: [1984]149ITR256(MP)
Vijayvargiya, J. 1. As directed by this court by order dated October 30, 1980, in Misc. Civil Case No. 65 of 1977, the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law for the opinion of this court: ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the burden to prove that the agency agreement, in pursuance of which payment was made to Vinay Bhasin in the assessment year 1972-73, was genuine, was on the assessee ' 2. The material facts giving rise to this reference as set out in the statement of case are as follows : The assessee, a registered firm, derived income mainly from wholesale business in cloth at Indore City and from sales outside Indore, In the assessment year 1970-71 the assessee-firm had two partners, Ramlal and Madanmohan. Ramlal's share in the firm was 50% and that of Madanmohan was 25% in profits only. Rajiv, a minor grandson of Ramlal, was admitted to the benefits of t...
Tag this Judgment!Vimal Chand Prakash Chand Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jun-25-1983
Reported in: [1985]59STC263(MP)
ORDERR.K. Vijayvargiya, J.1. This Order shall also dispose of Misc. Civil Cases Nos. 237 of 1981, 238 of 1981, 239 of 1981, 240 of 1981, 242 of 1981 and 243 of 1981.2. In all these references under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the State Act), the Board of Revenue, M.P., Gwalior, has referred the following questions of law for the opinion of this Court :(1) Whether in the course of second appeal preferred by the assessee against the imposition of penalty under Section 17(3), the Tribunal has the power to initiate proceedings for penalty under Section 43(1) of the State Act suo motu or at the request of the Department ?(2) Whether under the facts and circumstances of the case, when the lacuna in the fulfilment of the requirement of Rule 19(2) of the Rules, viz., that the revised return should be for each quarter and it should be accompanied by explanatory note, was duly cured by its admission and the revised return was considered for t...
Tag this Judgment!Vinod Kumar JaIn Vs. Tulsabai and ors.
Court: Madhya Pradesh
Decided on: Jun-23-1983
Reported in: [1986]59CompCas764(MP)
B.C. Varma, J. 1. In this appeal, under Section 110D of the Motor Vehicles Act, 1939, the claim is only for the enhancement of the compensation awarded by the Motor Accidents Claims Tribunal, Satna. The findings, that the driver of the car which dashed against the scooter carrying the appellant was driving negligently and rashly and that the appellant sustained multiple fractures in his leg consequent upon that accident, have not been challenged. It has also not been disputed before me that as a result of that accident, the appellant's leg has been shortened by about 1/2' and that at the time of the accident, the appellant was a bachelor. It is also not disputed that at the relevant time, the car was insured with M/s. United India General Insurance Corporation, Jabalpur.2. The Claims Tribunal awarded in all Rs. 18,200 as compensation payable to the appellant for the injuries sustained by him in that accident. It appears that in exercise of jurisdiction under Section 110D of the Motor V...
Tag this Judgment!Commissioner of Income-tax Vs. Dr. Kishanchand
Court: Madhya Pradesh
Decided on: Jun-22-1983
Reported in: [1983]144ITR1(MP)
G.P. Singh, C.J.1. The following questions of law have been referred by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961 :' 1. Whether, on the facts and in the circumstances of the case and on the basis of the material available on the record, the Tribunal was right in holding that no depreciation was deemed to have been allowed while working out the net income from the trucks in the past ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that no addition on account of the profit on the sale of the truck could be made to the total income of the assessee Under Section 41(2) of the Income-tax Act, 1961 ?' 2. The reference relates to the assessment year 1974-75. The assesses derives income from sale of medicine, medical practice, house property and truck business. The truck was sold in the accounting period relevant to the assessment year 1974-75 for Rs. 40,000. The ITO calculated the written down value...
Tag this Judgment!Mohd. Umar Vs. State of M.P. Through Central Excise
Court: Madhya Pradesh
Decided on: Jun-20-1983
Reported in: 1986(7)LC339(MP)
ORDER1. All these Criminal Revisions are inter-connected. The nature of offences are the same, as also the basic facts are also identical.2. The petitioner was prosecuted for offences under Section 468 and 471 I.P.C. as also Section 9 of Central Excise Act 1944. According to the prosecution, the petitioner was a licensee for carrying business in tobacco front 1957 to 1962. On 25.11.1959, he obtained another licence in the assumed name of Mohammed Yusuf and got the same renewed by application dated 4.12.1959, eventually cancelled by another application dated 11.7.1960. The petitioner issued sale notes as and when required in the name of Mohammed Yusuf, thereby knowingly forged the document and used the same for avoiding payment of Excise Duties. These are broad facts on which charges Under Section 468 and 471 I.P.C. and also Section 9 of Central Excises and Salt Act 1944 were framed against the petitioner, who pleaded not guilty, but he was convicted by the Trial Court and his appeal be...
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