Madhya Pradesh Court July 1985 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Vimalchand Bhimsen Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-15-1985
Reported in: (1986)54CTR(MP)405; [1986]159ITR941(MP)
J.S. Verma, J. 1. Both these cases are disposed of by this common judgment. The assessee is a partnership firm carrying on business in the firm name 'M/s. Vimalchand Bhimsen, Jabalpur'. Its business is in purchase and sale of iron goods. For the assessment year 1961-62, ending on March 31, 1961, the Income-tax Officer estimated the sales at Rs. 2,50,000 and applied a gross profit rate of 9%. On this basis, the gross income was computed at Rs. 22,500, out of which a sum of Rs. 7,500 was allowed as expenditure. However, the Income-tax Officer also found that the assessee had introduced certain cash credits amounting to Rs. 2,62,688 in the form of telegraphic transfers, for which the assessee could not give any satisfactory explanation. The Income-tax Officer found that the assessee could not relate these T.Ts. to the sale proceeds of thegoods and, therefore, after considering the earlier years remittances and the material present on record, he estimated that the maximum amount of Rs. 1,8...
Bhagwandas JaIn Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-11-1985
Reported in: [1985]156ITR608(MP)
J.S. Verma, J. 1. Both these cases are disposed of by this common judgment as they involve for decision the same questions of law, namely : '1. Whether, on the facts and in the circumstances of the case, there was justification for the Tribunal to hold that the income-tax authorities were right in initiating proceedings under Section 147(b) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the assessment of annual letting value of house property at Rs. 18,000 ?' 2. Miscellaneous Civil Case No. 192 of 1981 relates to the assessment year1968-69 and is a reference made under Section 256(1) of the Income-tax Act, 1961. Misc. Civil Case No. 198 of 1981 is for the assessment years1969-70, 1970-71, 1971-72 and 1972-73, and the aforesaid questions have been referred by the Tribunal on a direction by this court under Section 256(2) of the Income-tax Act, 1961. It may be mentioned that in the aforesaid question ...
Mohan Chandran and anr. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Jul-05-1985
Reported in: (1986)ILLJ485MP; 1985MPLJ572
ORDERV.D. Gyani, J.1. The petitioners were serving as Head Constables in the Signal Battalion of the Central Reserve Police Force with headquarters at Neemuch. During the period dated 24th June, 1979 to 25th June 1979, there was an agitation amongst the Members of the force and the petitioners were arrested in connection with the said agitation along with three others, as they were suspected of having participated in a strike. A criminal complaint No. 2/79 against petitioner No. 1 and No. 5/79 against petitioner No. 2 were filed by Sri C.L. Sharma, the Deputy Superintendent of Police before the respondent No. 2 who under Section 16 of the C.R.P.F. Act is empowered and acts as Chief Judicial Magistrate. A complaint is filed as Annexurc-1 to the petition. By order Annexure-A, the petitioners were acquitted by the respondent No. 2, as the complaints filed against them were withdrawn by the complainant with permission of the Court. It was on withdrawal of the criminal prosecution that a me...
Commissioner of Sales Tax Vs. Khimji Vishramji and Co.
Court: Madhya Pradesh
Decided on: Jul-03-1985
Reported in: [1986]61STC295(MP)
ORDERP.D. Mulye, J.1. This is a reference under Section 44(1) of the M.P. General Sales Tax Act, 1958, at the instance of the department whereby the following question has been referred to by the Sales Tax Tribunal (Board of Revenue, M.P., Gwalior) for the opinion of this Court:Whether, in the facts and in the circumstances of the case, the Tribunal was justified in holding that once the first appeal had been decided, it was not possible for the assessing authority itself to reopen the case and reassess the dealer under Section 19 of the State Act, even though the question on which reassessment under Section 19(1) is proposed was not agitated or canvassed before the first appellate authority ?2. The material facts, as stated in the statement of the case, giving rise to this reference may be stated in brief thus : The assessee, M/s. Khimji Vishramji & Co., deal in cotton bales and was assessed to sales tax under the Central Sales Tax Act, 1956, for the Diwali year 1967-68. Packing mater...
Mannalal and anr. Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Jul-02-1985
Reported in: AIR1985MP263
P.D. Mulye, J.1. This judgment shall also govern the disposal of M.A. No. 23 of 83 (State of M. P. v. Mannalal) as both these appeals have been filed against the same award dated 1st Oct., 1982 passed by the Member, Motor Accidents Claims Tribunal, Jhabua in claim case No. 16 of 1981.2. Misc. Appeal No. 8 of 83 has been filed by the claimant Mannalal for enhancement of compensation as the compensation awarded by the Tribunal is for Rs. 31,692.71 p. plus proportionate costs and interest at 4 per cent per annum from the date of the filing of the application, though the claimant had put up a claim for Rs. 2,00,000/-.3. Misc. Appeal No. 23 of 83 has been filed by the respondent-State with a prayer to set aside the award against the State in toto.4. Facts giving rise to these appeals may be stated in brief, thus: Truck No. MPZ-5890 belongs to the State of M. P. which was used by the Sub-Divisional Officer, Public Works Department, Jhabua. On the relevant day of the accident, which took plac...
Manna Lal and anr. Vs. State of M.P. Through Section Officer, P.W.D.
Court: Madhya Pradesh
Decided on: Jul-02-1985
Reported in: 1(1986)ACC213
P.D Mulye, J.1. This judgment shall also govern the disposal of M.A. No 23 of 1983 State of MP. v. Mannalal as both these appeals have been filed against the same award dated 1st October, 1982 passed by the Member, Motor Accidents Claims Tribunal, Jhabua in Claim Case No. 16 of 1981.2 Misc. Appeal No. 8 of 1983 has been filed by the claimant Mannalal for enhancement of compensation as the compensation awarded by the Tribunal is for Rs. 31,692.71 p. plus proportionate costs and interest at 4 per cent per annum from the date of the filing of the application, though the claimant had put up a claim for Rs. 2,00,000/-.3 Misc Appeal No. 23 of 1983 has been filed by the respondent State with a prayer to set aside the award against the State in toto.4 Facts giving rise to these appeals may be stated in brief, thus : Truck No MFZ-5890 belongs to the State of M.P., which was used by the Sub Divisional Officer, Public Works Department, Jhabua. On the relevant day of the accident, which took place...
- ‹ Prev
- 1
- 2
- Next ›