Madhya Pradesh Court December 1985 Judgments
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M.P. Financial Corporation Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-09-1985
Reported in: (1986)51CTR(MP)249
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 this court for its opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Commissioner of Income-tax was competent to revise under Section 263 an order passed by the Inspecting Assistant Commissioner (Assessment) ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a sum of Rs. 94,875 allowed as discount to the subscribers of the bond issued by the assessee-Corporation was not an allowable expenditure?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee is a corporation established under the State Financial Corporations Act, 1951. The assessment year in question is 1978-79. During the relevant previous year, the asses...
Commissioner of Income-tax Vs. Smt. Chandradevi
Court: Madhya Pradesh
Decided on: Dec-09-1985
Reported in: [1987]163ITR548(MP)
1. Heard Shri Mukati, learned counsel for the applicant on the question of admission. 2. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The material facts giving rise to this application, briefly, are as follows : Penalty proceedings were initiated against the petitioner by the Appellate Assistant Commissioner, because the assessee had failed to include in her income the income of her two minor sons, who had been admitted to the benefits of the partnership in three firms, from which the assessee also had derived her income. It was contended before the Appellate Assistant Commissioner on behalf of the assessee that the share income was not earned by the minors in the relevant accounting year and, therefore, the income of the minors could not be clubbed with the income of the assessee while framing the assessment of her income for the assessment year 1976-77. The Appellate Assistant Commissioner overruled this objection and...
Krishna Gopal Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Dec-09-1985
Reported in: 1986CriLJ396
ORDERV.D. Gyani, J.1. This Revision petition is directed against the order dt. 13-10-84 passed by the Additional Sessions Judge, Indore in Criminal Revision No, 148/83 thereby confirming the order of removal of a boiler installed in the residential House No. 23/2 Manoramaganj, Indore for running a Glucose Saline Factory. By order dt. 10-12-84 the operation of the order was directed to be stayed.2. When the matter came up for final hearing on 3-10-85 the petitioner was directed to produce the permission which he claimed to have obtained from the Joint Director Town and Country Planning for running a boiler in a residential locality installed in 23/2 Manoramaganj, Indore. A notice was also directed to be issued to the Joint Director for producing the whole record relating to the permission granted for installation of a boiler in a residential locality like Manoramaganj. The record was not produced on the date fixed; thereafter a show-cause notice had to be issued against the Joint Direct...
New India Assurance Co. Ltd. Vs. Madhya Pradesh State Road Transport C ...
Court: Madhya Pradesh
Decided on: Dec-07-1985
Reported in: [1988]64CompCas309(MP)
T.N. Singh, J. 1. This is an insurer's appeal. The first respondent in this case is the owner of the affected motor vehicle who was also the claimant in respect of the damage caused to the vehicle. Indeed, respondent No. 2 was also a claimant in respect of compensation for injuries caused to his person in the course of the accident. He was the driver of the vehicle which was damaged in the accident. The third respondent is the owner of the offending vehicle against whom the award is passed. 2. The appellant's counsel, Shri Dubey, has made a short submission, relying solely on the provisions of Section 95(2)(d) of the Motor Vehicles Act, 1939, as it stood at the relevant date in 1977, when the accident took place. Counsel submits that the liability of the insurer by virtue of the said provision is statutorily limited to a sum of Rs. 2,000 and, as such, the Tribunal erred in law in holding the insurer jointly liable with the owner of the offending vehicle for discharging the entire liabi...
Madhya Pradesh Rajya Bhumi Vikas Nigam Vs. Smt. Kasturi Devi and ors.
Court: Madhya Pradesh
Decided on: Dec-07-1985
Reported in: [1988]64CompCas224(MP)
Rampal Singh, J.1. The appellant, by this appeal, filed under Section 110D of the Motor Vehicles Act, 1939, has challenged the award passed by the Motor Accidents Claims Tribunal, Gwalior (for short, hereinafter called ' the Claims Tribunal'), in Claim Case No. 104 of 1982, dated November 28, 1984.2. One Dhanna, a painter working in J. C. Mills, Gwalior, on June 30, 1982, in the evening when he left for home after his duty, near Gole Ka Temple, a tractor, No. C.P.H. 5955, which was being driven rashly and negligently, dashed against Dhanna from behind, due to which he sustained extensive external and internal injuries on his head and other parts of the body. He was immediately rushed to the hospital in aprecarious condition, but he breathed his last on July 1, 1982. At the time of his death, he was 50 years of age and was earning about R500 per month. He was the only bread-earning patriarch and the whole family depended upon his earnings. The claimants are his widow and children. They ...
Dr. (Mrs.) Bimla Gulati Vs. Appellate Assistant Commissioner of Income ...
Court: Madhya Pradesh
Decided on: Dec-07-1985
Reported in: [1987]165ITR296(MP)
J.S. Verma, Actg. C.J. 1. The petitioner is a medical practitioner at Bhopal. For the assessment year 1980-81, of which the previous year ended on March 31, 1980, the petitioner filed a return showing a total income of Rs. 25,304, out of which the income from the medical profession was shown at Rs. 24,000. The Income-tax Officer, by his order dated March 22, 1983, estimated her income from the medical profession at Rs. 30,000 and the total income was assessed at Rs. 16,700. The petitioner preferred an appeal to the Appellate Assistant Commissioner aggrieved by the Income-tax Officer's assessment. In the appeal, the Appellate Assistant Commissioner issued a notice, annexure C, dated July 11, 1984, to the petitioner under Section 251(1)(a) of the Income-tax Act, 1961, to show cause why the income arising in the name of Vimala Nursing Home at Bhopal be not included in her individual income for this assessment year for the reasons given in the notice. The persons likely to be affected by s...
Madhya Pradesh Rajya Bhumi Vikas Nigam Vs. Kasturidevi Dhanna and ors.
Court: Madhya Pradesh
Decided on: Dec-07-1985
Reported in: I(1987)ACC373; 1986MPLJ93
Rampal Singh, J.1. The appellant, by this appeal, filed undfer Section 110-D of the Motor Vehicles Act, 1939, has challenged the award passed by the Motor Accidents Claims Tribunal, Gwalior (for short, hereinafter called 'the Claims Tribunal') in Claim Case No. 104 of 1982 dated 28th November, 1984.2. One Dhanna was a painter working in J.C. Mills, Gwalior. On 30-6-1982 in the evening when he left for home after his duty, near Gole Ka Temple, a tractor No. CPH 5955, which was being driven rashly and negligently, dashed against Dhanna from behind, due to which he sustained extensive external and internal injuries on his head and other parts of the body. He was immediately rushed to the hospital in a precarious condition, but he breathed his last on 1-7-1982. At the time of his death, he was 50 years of age and was earning about Rs. 500/- per month. He was the only bread earning patriarch and the whole family depended upon his earnings. The claimants are his widow and children. They clai...
M.P. State Road Transport Corporation, Bhopal Vs. Pehlad Behari and or ...
Court: Madhya Pradesh
Decided on: Dec-06-1985
Reported in: AIR1986MP212
Rampal Singh, J.1. M.P. State Road Transport Corporation, the appellant in this case, has preferred this appeal under Section 110 D, Motor Vehicles Act, 1939 (for short, hereinafter called 'the Act') against the award and decree passed by the Motor Accidents Claims Tribunal, Shivpuri for short, hereinafter called 'the Claims Tribunal') in Claim Case No. 39 of 1969 dated 11-5-1974.2. The facts of the accident are not very much disputed. The short facts are that Santosh Bihari, the son of respondent 1, was at thetime of the fatal accident in the service of the State of Madhya Pradesh as Sub-Inspector of Excise and was getting a salary of Rs. 215/- per month. From Guna he boarded the ill-fated bus belonging to the appellant. The findings of the Claims Tribunal, which have not seriously been disputed by the appellant, are that the deceased boarded Ujjain-Gwalior Bus No. M P.G. 3547 at Guna It was being driven by a driver employed by the appellant-Corporation. From the opposite direction tw...
H.H. Maharaja Martand Singh Ju Deo Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Dec-06-1985
Reported in: (1986)54CTR(MP)421; [1987]165ITR745(MP)
1. This is a reference made by the Income-tax Appellate Tribunal, Jabalpur, under Section 27(1) of the Wealth-tax Act, 1957, for answering the following questions :'(1) Whether in computing the market value of Rewa House, Bombay, on the basis of value as on March 31, 1972, the assessee was entitled to the deduction of-- (a) the sum of Rs. 2,93,400 (as allowed by the Income-tax Officer in income-tax assessment on account of one-half share of stamp duty, registration charges and other expenses incurred in connection with the sale of the property ?(b) Rs. 3,00,000 obtained for additional Floor Space Index (F.S.I.) for Part B of the property as per the agreement for sale thereof through the efforts of the vendees subsequently ?(c) Rs. 7,41,000 on account of corresponding higher value fetched on sale of the remaining Parts A and C of the property subsequent to the sale of Part B thereof and developments effected thereon, i. e., Part B ? (2) Whether, on the facts and in the circumstances of ...
KamaluddIn (deceased by L.R's.) Vs. Chhotelal (deceased by L.R's.)
Court: Madhya Pradesh
Decided on: Dec-05-1985
Reported in: 1986MPLJ193
ORDERRam Pal Singh, J. 1. The applicant-plaintiff has challenged an order passed by the Additional District Judge, Vidisha, in Civil Appeal No. 128 of 1974 dt. 28-2-1977, in this Civil Revision filed under Section 115 of the Civil P.C.2. Both the original applicant and the non-applicant are dead, and their legal representatives have already been brought on record. The short facts, which give rise to this revision, are that applicant-plaintiff Kamaluddin filed a suit against the non-applicant-defendant for specific performance of a contract, which was decreed on 13-10-1971 to the effect that if non-applicant-defendant Chhotelal deposited Rs. 1,300/- as principal and Rs. 267.50 p. as costs of the litigation in the Court by 12-1-1972, then he shall continue to be the owner of the house. But, if he failed to deposit the aforesaid amount within the stipulated date, then the plaintiff-applicant Kamaluddin shall pay Rs. 200/- to the non-applicant-defendant, who shall then execute a sale deed ...
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