Madhya Pradesh Court July 1983 Judgments
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Narayandas Kishandutt Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-08-1983
Reported in: [1984]149ITR636(MP)
Vijayvargiya, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law for the opinion of this court: '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the rent received by the assessee from the various godowns and factories was chargeable under the head 'Income from property' and not as 'Income from business' as claimed by the assessee? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the disallowance of the claim of losses in the nine branches where no business was carried on by the assessee during the assessment year 1975-76 ?' 2. The material facts giving rise to this reference as set out in the statement of the case are as follows. The assessee is an HUF and carries on various kinds of business at its head office Mandsaur and a nu...
J.K. Textiles Vs. Additional Sales Tax Officer
Court: Madhya Pradesh
Decided on: Jul-08-1983
Reported in: [1984]57STC95(MP)
G.G. Sohani, J.1. 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 petitioner is a partnership firm carrying on business of sale and purchase of cotton waste yarn at Indore. For the assessment year 1971-72 the petitioner filed return and the respondent assessing authority, by its order dated 13th February, 1975, passed an order of assessment. Thereafter the respondent, acting in exercise of its powers under Section 19(1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), issued notice to the petitioner to show cause why the petitioner should not be reassessed. The petitioner showed cause but by the order dated 28th May, 1976, the respondent reassessed the petitioner. On appeal the Appellate Assistant Commissioner remanded the case to the respondent for deciding it in accordance with the directions contained in the order passed by the Appellate Assistant Commissio...
Shantilal Gadia Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-07-1983
Reported in: [1984]149ITR423(MP)
Sohani, J. 1. By this reference under Section 256(1) of the T.T. Act, 1961 (hereinafter ieferred 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 Appellate Tribunal was justified in law in upholding the quantum of penalty levied by the ITO on the basis of Jaw applicable under Section 271(1)(c) prior to its amendment on April 1, 1976 (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the default of concealment of income from contract receipts had been committed at the time the original returns were filed ' 2. The material facts giving rise to this reference are as follows : The assessee is assessed in the status of an individual. For the assessment years 1974-75 and 1975-76 the assessee filed returns but did not disclose his contract receipts from the publ...
Shantilal Gadia Vs. Commissioner of Income-tax (No. 2)
Court: Madhya Pradesh
Decided on: Jul-07-1983
Reported in: [1984]149ITR433(MP)
Sohani, J. 1. This is an application under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). 2. The material facts giving rise to this reference briefly are as follows : For the assessment years 1974-75 and 1975-76, the assessee filed returns but did riot disclose his income from contract receipts. Afterframing assessments, the ITO received information regarding the amount of income received by the assessee from the public works department. The ITO thereupon issued notices under Section 147(b)/148 of the Act for escaped assessment. The assessee filed revised returns and the ITO completed reassessment and treated the non-disclosure of contract receipts in the original returns as concealed income and initiated penalty proceedings and levied penalty on the assessee under Section 271(1)(c) of the Act. Aggrieved by the order passed by the ITO imposing penalty, the assessee preferred appeals to the AAC. The AAC reduced the amount of penalty. On further appeal, the ...
Devendra Nath Gupta and ors. Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Jul-06-1983
Reported in: AIR1983MP172
K.R. Adhikari, J. 1. Initially this petition under Article 226 of the Constitution of India was presented before the Gwalior Bench of this Court, but on amendment of the petition dt. 23-9-1981, the constitutional validity of Fundamental Rule 11 was questioned and therefore, the petition was transferred for hearing to the main seat of this Court at Jabalpur in accordance with, the order passed in exercise of the powers conferred by the proviso to the Notification No. . 16/20/68-Judl. III dated 28-11-1968 under Section 51(2) of the States Recoganisation Act, 1956.2. The petitioner Devendranath Gupta in his capacity as a teacher as well as Secretary of the Divisional Teachers Union, Gwalior, claims a writ in the nature of mandamus directing the respondents not to take any work from the teachers other than 'teaching' and claims quashing of all such instructions/orders issued by the respondents which are violative of fundamental rights guaranteed under the Constitution of India and/or viola...
D and H Secheron Electrodes Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-05-1983
Reported in: (1984)40CTR(MP)366; [1984]149ITR400(MP)
Vijayvargiya, J.1. By this reference under Section 256(1) of the I.T. Act, 1961 (for short ' the Act '), the Income-tax Appellate Tribunal, Indore,has referred the following questions of law for the opinion of this court:' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disallowing a part of the interest as not being deductible under Section 36(1)(iii) of the I.T. Act, 1961, out of the interest paid by the assessee-company on its borrowings ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to weighted deduction under Section 35B of the I.T. Act, 1961, in respect of transportation and freight expenses and on foreign travelling expenses of directors incurred towards export sales ' 2. The material facts giving rise to question No. 1 are as follows: The assessee is a company engaged in the manufacture of electrodes and various other goods. For the assessment ye...
BipIn Chandra and anr. Vs. Purushottam Bhai Dhoribhai and Co. and ors.
Court: Madhya Pradesh
Decided on: Jul-04-1983
Reported in: AIR1984MP110
B.C. Varma, J. 1. Respondent No. 1 (plaintiff No. 11 is a registered partnership firm of which the appellants and other respondents are partners. The firm deals in manufacture and sale of bidi and has extensive property. It has accounts in different banks. It appears that the two appellants on one side and the respondents 2 to 7 on the other have now formed two separate groups and their interests are adverse to each other. The respondents feel that the recent activities of appellants are adverse to the interest of the partnership and therefore, in order to prevent them from continuing such activities, they brought a suit claiming declaration that they to the exclusion of the appellants are en-titled to conduct the business of the partnership only in consultation with the appellants, the appellants cannot oust the plaintiffs from controlling the management of the affairs of the partnership firm, and that the appellant be injuncted either personally or through their agents from entering ...
Commissioner of Income-tax Vs. Gajrajsingh and Co.
Court: Madhya Pradesh
Decided on: Jul-04-1983
Reported in: [1984]149ITR339(MP)
Oza, J. 1. This is a reference made by the Income-tax Appellate Tribunal, Jabalpur, under Section 256(1) of the I.T. Act. The question referred is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in directing the ITO to allow continuation of registration under Section 184(7) of the I.T. Act, 1961, when no appeal lies against the order refusing to allow continuation of registration ?' 2. It appears that the assessee-firm's registration was refiised in the earlier assessment year 1972-73 and in the assessment year in question, i.e., 1973-74, an application in the form for continuance of the registration was submitted late and, therefore, rejected by the ITO. The AAC also confirmed the findings arrived at by the ITO. But the Appellate Tribunal,on appeal, felt that there were sufficient grounds for condonation of delay and, therefore, set aside the order passed by the ITO and also by the AAC and allowed the continuance of registrati...
Dwarka Prasad Agarwal Vs. Samrath Singh and ors.
Court: Madhya Pradesh
Decided on: Jul-01-1983
Reported in: II(1984)ACC31
K.N. Shukla, J.1. This order shall also dispose of Miscellaneous Appeal No. 73 of 1973 (Samrathsingh and Ors. v. Dwarka Prasad and 4 Ors.) preferred by the claimants.2. One Durgsingh was a victim of a motor vehicle accident that took place on Chanderi-Shivpuri road on 8.8.1968 between 4 to 5 a.m. It was not disputed that the motor vehicle, a goods-truck, bearing No. M.P.G. 4912, belonged to appellant-Dwarka Prasad, a partner of the firm Radhakishan Shyamlal. On the fateful day, it was driven by respondent Fadali. It is not disputed now that at the time of the accident, deceased Durgsingh was sleeping on the main road and had covered himself fully from head to toe with a blanket. The head lights of the truck were on when the deceased was run over. There is dispute on the point whether the driver blew the horn or not. The effect of this failure of the driver will be considered, if necessary, later.3. The death was instantaneous. Claimants alleged that the accident occurred due to rash an...
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