Madhya Pradesh Court May 1986 Judgments
Radheshyam Tripathi Vs. Awadhesh Pratap Singh Vishwavidyalaya, Rewa an ...
Court: Madhya Pradesh
Decided on: May-08-1986
Reported in: AIR1986MP267; 1987MPLJ22
C.P. Sen, J. 1. On a difference of opinion between the two learned Judges of the Division Bench, this petition has been referred to me to resolve the difference of opinion in this case. While B.C. Varma, J. is of the view that the petition should be allowed and the impugned orders Annexures C & E should be quashed rejecting the representation of the petitioner to include his name in the electoral roll of lecturers for electing their representative to the University Court, while according to Gulab Gupta, J. the petition ought to be dismissed firstly because it is an exercise in futility as the elections are over and no purpose can be served by now deciding this question and secondly the petitioner not being a Lecturer duly appointed as per requirements of law, he being an ad hoc lecturer or lecturer on probation, not entitled to be included in the voters' list. Only regular lecturers duly appointed can be included in the list. 2. Respondent No. 1 Awadhesh Pratap Singh Vishwavidyalaya is...
Tag this Judgment!Smt. Rukmani Agrawal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: May-08-1986
Reported in: (1987)59CTR(MP)69; [1988]170ITR133(MP)
C.P. Sen, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee by the Income-tax Appellate Tribunal to answer the following question :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the share of profits derived by Shri Ramdhan Agrawal in his capacity as karta of the Hindu undivided family from the firm of M/s. Ramdhan Agrawal could be included in the hands of the assessee under Section 64 of the Income-tax Act ?2. The assessee is a partner in the firm, M/s. Ramdhan Agrawal. She was being assessed in the status of an individual. Her husband, Shri Ramdhan Agrawal, was also a partner in the firm, M/s. Ramdhan Agrawal, as a karta of the Hindu undivided family and, therefore, Shri Ramdhan had been representing it in his capacity as karta of the Hindu undivided family. Therefore, the assessee contended that her income cannot be clubbed with that of the income of her husband as a partner...
Tag this Judgment!Mahadeo Biscuits and Confectionery Works Vs. Commissioner of Income-ta ...
Court: Madhya Pradesh
Decided on: May-08-1986
Reported in: (1986)57CTR(MP)282; [1987]166ITR411(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee by the Income-tax Appellate Tribunal for answering the following questions :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the validity of the assessment under Section 143(3) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the refusal of registration of the firm under Section 185 of the Income-tax Act, 1961 ?' 2. The assessee, Mahadeo Biscuits and Confectionery Works, had pleaded before the Income-tax Officer that one of the partners of the firm was Smt. Krishnabai who was the financing partner. However, Smt. Krishnabai was not produced before the Income-tax Officer in spite of opportunities being granted by the Income-tax Officer. Therefore, he refused to register the assessee under Section 185 of the Act and proceeded to make the assessmen...
Tag this Judgment!Mahesh Chandra Bajaj Vs. Chhota Bhai Jetha Bhai and ors.
Court: Madhya Pradesh
Decided on: May-02-1986
Reported in: I(1987)ACC130
S. Awasthy, J.1. This appeal has been preferred by the claimant-appellant for the enhancement of amount of compensation granted to him by the Motor Accident Claims Tribunal, Damoh, in Claim Case No. 3/80, decided on 15th July, 1981.2. According to the claimant-appellant on 31-8-79 he was going from Hata to Damoh. A jeep bearing No. M.P.K. 8837, belonging to the respondent No. 1, driven by respondent No. 2, and insured with respondent No. 3, was coming from Damoh towards Hata. The claimant was injured in the accident with the Jeep and his motor-cycle which was also broken. It is alleged by the appellant that the respondent No. 2 was driving the vehicle rashly and negligently. Hence the liability of the respondents for payment of compensation to him.3. It is not disputed before us that because of the accident the claimant suffered several injuries including fracture dislocation of lower dorsil spine with traumatic paraplegia and fracture shaft left numerous resulting in residual permanen...
Tag this Judgment!Controller of Estate Duty Vs. Purandas Sindhwani
Court: Madhya Pradesh
Decided on: May-01-1986
Reported in: [1988]173ITR239(MP)
J.S. Verma, Actg. C.J. 1. As a result of a direction of this court, the Tribunal has stated the case and referred for the decision of this court the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing deduction of Rs. 1,27,747 towards excise duty and penalty ?'2. The material facts are these. The deceased, Narayandas, had 75 per cent. share in the partnership firm, Punjab Soap Works, Jabalpur, in addition to some other movable assets. The Assistant Controller disallowed the deduction of Rs. 1,27,747 claimed as the share of the deceased in the amount of excise duty and penalty which was outstanding against the firm at the time of his death. On appeal, the Tribunal allowed this deduction of Rs. 1,27,747 while determining the net principal value of the estate of the deceased. Aggrieved by the view taken by the Tribunal, the Controller applied to the Tribunal for a reference of the above question of law to this c...
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