Madhya Pradesh Court November 1986 Judgments
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Commissioner of Income-tax Vs. Laxmi Rice Mills.
Court: Madhya Pradesh
Decided on: Nov-12-1986
Reported in: (1987)61CTR(MP)115
G. G. Sohani, Actg. C.J. - As directed by this Court under s. 256(2) of the IT Act, 1961 the ITAT, Nagpur Bench, Nagpur, has referred the following question of law to this Court for its opinion :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding the assessee firm was entitled to continuation of registration for the asst. yr. 1984-85 ?'2. At the time of hearing ld. counsel for the parties agreed that in view of the decision of this Court in Misc. Civil Case No. 116 of 1982, since reported as CIT v. Laxmi Rice Mills (1987) 59 CTR (MP) 135, this reference has to be answered in the affirmative and against the revenue. Misc. Civil Case No. 116 of 1982 (since reported as CIT v. Laxmi Rice Mills (1987) 59 CTR (MP) 135), a similar question was referred to this Court in the case of the assessee in respect of assessment framed for an earlier year. The ld counsel for the parties agreed that as the facts giving rise to this reference wer...
Paraschand Vs. Hemant Kumar
Court: Madhya Pradesh
Decided on: Nov-06-1986
Reported in: AIR1987MP50; 1987MPLJ137
Sharma, J. 1. When this matter came before the learned Single Judge, he felt that the correctness of the two single Bench decisions of this Court in Nanuram v. Pundlik, 1984 M.P.R.C.J. Note 77 and Bankim-chandra Manilaji Sanghvi v. Radhakishan Nandraj Sharma 1984 M.P.L.J. 480 : (AIR 1985 Madh Pra 10) required consideration by a larger Bench. Accordingly honourable the Chief Justice constituted a Division Bench. The Division Bench also seems to have taken note of some more single Bench decisions of this Court on the point in question. A Division Bench decision of this Court in B. Johnson v. C.S. Naidu, 1985 Jab LJ 793 : (AIR 1986 Madh Pra 72) had also been referred to, and it felt that the question, which had been referred to the Bench was not directly in issue in Johnson's case (supra). All the same, in view of the observations made therein, the Division Bench felt that to set at rest the controversy, the matter required further consideration by a still larger Bench. Accordingly this F...
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