Madhya Pradesh Court July 1985 Judgments
Heeralal Khushalchand Bothra Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-31-1985
Reported in: (1986)50CTR(MP)213; [1986]160ITR593(MP)
J.S. Verma, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee to answer the following questions of law, namely :' (i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the persons which constituted the association of persons and the firm were the same and there was no difference in the identity of persons sought to be assessed ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the Income-tax Officer had jurisdiction to impose penalties as the quantum thereof exceeded Rs. 1,000?' 2. For the assessment years 1968-69 and 1969-70, the assessee filed returns in the status of a firm but the Income-tax Officer refused registration to the assessee as a firm and the assessments were made in the status of ' association of persons '. The assessee appealed to the Appellate Assistant Commissioner against the refu...
Tag this Judgment!Chhote Lal Rewaprasad Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-31-1985
Reported in: [1985]156ITR565(MP)
J.S. Verma, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of the assessee, to answer the following questions of law, namely :'1. Whether on the material on record there is justification in law to hold that by the death of one of the partners, there was only a change in the constitution of the firm ?2. Whether, on the facts and in the circumstances of the case, onlyone assessment should be made for the entire accounting period or two assessments should have been made--one till the date of death of one of thepartners and the other subsequent thereto ?'2.The assessee is a registered firm, carrying on business in grains. The firm had four partners, out of whom one, namely, Rewaprasad, died on March 17, 1973. For the assessment year 1974-75, accounting year ending on Diwali in the year 1973, the assessee filed two returns--one for the period November 5, 1972, to March 16, 1973, and the other for the period March 17, 1973, to Diwali 1973, the date o...
Tag this Judgment!Jagdish Chandra Grover Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Jul-31-1985
Reported in: (1986)50CTR(MP)23; [1985]156ITR560(MP); 1985MPLJ717
K.K. Adhikari, J. 1. This reference, under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the assessee/applicant is on the followingquestion of law:'Whether the Appellate Tribunal was correct in law in holding that the assessee was not entitled to have a deduction of Rs. 44,000 representing the value of his interest in the house property owned by the firm in accordance with rule 2 of the Wealth-tax Rules read with Section 2(m) of the Wealth-tax Act?'2. The material facts are these. The assessee, as an individual, declared his taxable wealth at Rs. 64,245 and claimed exemption in respect of a house valued at Rs. 44,000, for the assessment year 1976-77. The Wealth-tax Officer rejected the claim for exemption on the ground that the house did not belong to the assessee but to a partnership firm, M/s. National Soap Industries, Jabalpur, of which the assessee was a partner and thus added Rs. 44,000 to the net wealth of the assessee. In the appeal preferred by the assessee befo...
Tag this Judgment!Ramniwas Vs. Sumitra Bai and ors.
Court: Madhya Pradesh
Decided on: Jul-31-1985
Reported in: 1(1986)ACC90
P.D. Mulye, J.1. This judgment shall also govern the disposal of Misc. Appeal No. 131 of 84 (National insurance Co. Ltd. v. Ramniwas and Ors.) as both these appeals are directed against the same award dated 20th January, 1984 passed by the Member of Motor Accidents Claims Tribunal, Ujjain in claim Case No. 42 of 82, whereby be has awarded a total compensation of Rs. 96,000/- plus costs and interest.2. Misc. Appeal No. 63 of 84 has been filed by the owner of the vehicle for reduction of the amount of compensation on the ground that it is heavy and inflated.3. Misc. Appeal No. 131 of 84 has been filed by the Insurance Company on the ground that the liability of the Insurance Company under the insurance policy Ex.D-1 being limited to the tune of Rs. 50,000/- only the learned Member of the Tribunal has committed an error of law in holding the Insurance Company also jointly and severally liable for the entire claim awarded.4. The facts of the case leading to these appeals may be stated, in ...
Tag this Judgment!Sonaram Vs. Jaiprakash and ors.
Court: Madhya Pradesh
Decided on: Jul-30-1985
Reported in: AIR1986MP21
Ram Pal Singh, J. 1.This judgment shall also govern the disposal of Miscellaneous Appeal No. 91 of 1977 (Smt. Kiran Devi v. Jaiprakash) also. 2. These two appeals have been preferred against the award passed by the Motor Accidents Claims Tribunal, Gwalior, (for short,hereinafter called 'the Tribunal') dt. 17-3-1977 in Claim Case No. 29 of 1974. 3. Jaiprakash alias Jainarayan, respondent No. 1 filed an application for compensation before the Tribunal under Section 110-A of the Motor Vehicles Act, 1939 (for short, hereinafter called 'the Act') of an amount of Rs. 21,300/-, impleading appellant Sonaram; the Insurance Company and Kiran Devi as the parties. According to this application, on 4-4-1970 at 7.00 a.m. the driver of tempo No. MFC 928 was driving the tempo rashly and negligently in a high speed and on the wrong side, while the applicant on his bicycle was going from Patankar market towards the High Court on his left side. When he reached the crossing of Lohia Bazar, the said driver...
Tag this Judgment!Tata Export Ltd. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Jul-30-1985
Reported in: 1986(8)ECC106; 1989(20)LC204(MP); 1985(22)ELT732(MP); 1986MPLJ561
C.P. Sen, J.1. In this petition under Article 226 of the Constitution the petitioner is challenging levy of duty on pigment slurry and nitrocellulose lacquer under Central Excises and Salt Act, 1944, and also challenging Section 51 of the Finance Act, 1982 and Notification dated 20-2-1982 giving retrospective effect to Rules 9 and 49 of the Central Excise Rules, 1944, from the date of framing of the rules.2. The petitioner is a Company incorporated under the provisions of the Indian Companies Act, 1956. The petitioner has a factory at Dewas wherein it is manufacturing finished leather, garments and shoe uppers. These products are exempted from excise duty. For the completion of manufacturing of finished leather, the petitioner apply pigment slurry and nitrocellulose lacquer to the leather in the course of manufacture of finished leather. At the said factory, the petitioner has a Research and Development Cell in a separate building about 100 metres from the factory and within the same c...
Tag this Judgment!Commissioner of Income-tax Vs. Jasumal Devandas
Court: Madhya Pradesh
Decided on: Jul-29-1985
Reported in: (1986)50CTR(MP)172; [1985]156ITR551(MP)
J.S. Verma, J. 1. This reference at the instance of the Revenue is made by the Tribunal under Section 256(1) of the Income-tax Act, 1961, for decision by this court of the following question of law, namely:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in confirming the order of the Appellate Assistant Commissioner directing the Income-tax Officer to pass two separate assessment orders for the two periods ?'2. The material facts are these. The assessee is a firm, which was originally constituted on January 1, 1968, with four partners and the same was granted registration. On June 30, 1975, one of the partners, Jasumal, expired. A new firm was constituted on July 7, 1975, with effect from July 3, 1975, in which the new partners (sic) of income for the assessment year 1976-77, one for the period from January 1, 1975, to June 30, 1975, and another for the period from July 3, 1975, to December 31, 1975.3. The Income-tax Officer held...
Tag this Judgment!United India Insurance Co. Ltd. and ors. Vs. Krishna Devi and ors.
Court: Madhya Pradesh
Decided on: Jul-29-1985
Reported in: 2(1986)ACC226
Faizanuddin, J.1. The order passed in this appeal will also govern the disposal of Misc. (First) Appeal No. 78 of 1982 (Paramsingh v. Krishna Devi and Ors.) as they arise out of a common award dated 27th November, 1981, passed by the Motor Accidents Claims Tribunal, Raisen (hereinafter referred to as 'the Tribunal') in M.C.C. No. 4 of 1979. Misc. (First) Appeal No. 88 of 1982 has been preferred by the insurance company with which the truck involved in the accident was insured and the other Misc. (First) Appeal No. 78 of 1982 has been preferred by Paramsingh, who is the owner of the truck. 2. The facts leading to these two appeals may be briefly stated thus : The deceased Satgurusharan was posted as Head Constable in the Police Station Obedullaganj. On 7-1-1969 at about 7.00 a.m. while he was going on his bicycle from his residence to the police station to participate in the parade and had reached in front of telephone exchange office, the truck No. MHG 2687 owned by Paramsingh and driv...
Tag this Judgment!Tulsidas Kundanmal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-27-1985
Reported in: [1987]163ITR810(MP)
P.D. Mulye, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the assesses, has referred the following questions of law for the opinion of this court, under Section 256(1) of the Income-tax Act, 1961 :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no partial partition of the Hindu undivided family could be legally tenable ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that no genuine firm came into existence and, therefore, the assessee was not entitled to registration ?' 2. The facts giving rise to this petition may be stated, in brief, thus : The assessee, Tulsidas Kundanmal, being a joint Hindu undivided family was assessed in the status of a Hindu undivided family. The assessment years in question are 1973-74, 1975 76 and 1976-77. One Shri Kundanmal was the karta of the said Hindu undivided family A Besides the said karta, the other m...
Tag this Judgment!Shikharchand JaIn Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-27-1985
Reported in: [1986]160ITR564(MP)
J. S. Verma, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee is to answer the following questions of law, namely ;' (i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the Income-tax Officer was justified in reopening the assessment under Section 147(a) of the Income-tax Act, 1961 ?(ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessee was not entitled to exemption under Section 23(3)(a) of the Income-tax Act, 1961 '2. The relevant assessment years are 1966-67 to 1968-69. The assessee owns a house in the City of Sagar which was kept vacant by him, as he was living with the father in the same city in a different house. The Income-tax Officer reopened the assessment for these years under Section 147 of the Income-tax Act, 1961, on the ground that income from the property had escaped assessment...
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