Madhya Pradesh Court June 1986 Judgments
Chandulal Shivji Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jun-26-1986
Reported in: [1987]163ITR413(MP)
J.S. Verma, C.J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, to answer the following questions of law, namely :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in the case of the assessee, there was no dissolution of the firm but only a change in its constitution in view of the specific clause in the partnership deed and, therefore, two separate assessments for separate periods could not be framed ? (2) Whether the Appellate Tribunal was right in holding that the Income-tax Officer was not bound under Section 185(3) of the Income-tax Act to intimate the defect in the assessee's application and give it an opportunity to rectify the same ? (3) Whether the Appellate Tribunal was right in holding that even if the Income-tax Officer was required to act in compliance with Section 185(3), the assessee could not get any benefit because on the death of Smt. Dhambai, no fresh partnership deed was execute...
Tag this Judgment!Smt. Sona Bai JaIn and ors. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Jun-26-1986
Reported in: 1990(26)ECC312; 1986(25)ELT632(MP)
K.M. Agarwal, J.1. This order shall also dispose of M.P. No. 238 of 1983, Smt. Chandabai v. The Union of India and 5 Ors. Both these petitions under Article 226 of the Constitution are directed against the seizure of gold and gold ornaments by the Income Tax Officer, D-Ward, Gwalior under Section 132 of the Income Tax Act, 1961.2. On 26.5.1981, the preventive staff of Central Excise, Indore searched the residential premises of one Bhogiram Jain, who was a partner of M/s. Jain & Sons, Lashkar. The search resulted in the recovery of primary gold and gold ornaments, weighing 1133.250 gms in total as detailed in the Panchnama, Annexure 'P-1'. The premises were inhabited by Bhogiram's wife Smt. Sona Bai and daughter-in-law Smt. Chanda Bai, besides Bhogiram and others. Out of the gold and gold ornaments recovered, ornaments weighing 529.000 gms. and 434.500 gms. respectively were shown belonging to Smt. Sona Bai and Smt. Chandabai in Annexure 'B' to the Panchnama, Annexure 'P-1'. Smt. Sona B...
Tag this Judgment!Commissioner of Income-tax Vs. Alim Beg Salim Bhai
Court: Madhya Pradesh
Decided on: Jun-24-1986
Reported in: [1987]163ITR767(MP)
J.S. Verma, C.J. 1. This order shall also dispose of Miscellaneous Civil Case No. 559 of 1981, since both the cases involve the same points.2. Both these cases arise out of applications made under Section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to state the case and refer for decision by this court the question of law said to arise out of the Tribunal's order. Having heard both sides, we are satisfied that no such direction is required to be made in these cases.3. The assessee in each case is a manufacturer of bidis, and follows the mercantile system of accounting. During the relevant year, the assessee in each case made provision for payment of wages to its workers for the weekly holiday as required by Section 21 of the Bidi and Cigar Workers (Conditions of Employment) Act, 1966. The amount so provided by the assessee was claimed as a deduction under Section 37 of the Income-tax Act, 1961. The Income-tax Officer disallowed the claim for...
Tag this Judgment!Commissioner of Sales Tax Vs. Roshanlal Gulshanlal
Court: Madhya Pradesh
Decided on: Jun-23-1986
Reported in: [1987]67STC371(MP)
B.C. Varma, J.1. The Board of Revenue acting under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 has referred the following question for decision of this Court :Whether, in the facts and circumstances of the case, the Tribunal was justified in allowing the claim of deduction of sale of bardana under Section 2(r)(ii) of the M.P. General Sales Tax Act, 1958 when the registration certificate of the selling dealer was cancelled with retrospective effect, i.e., from the date of its issue ?2. M/s. Roshanlal Gulshanlal of Bhatapara was being assessed to sales tax for sale of new bardanas for a period between 30th October, 1970 and 19th December, 1971. In the course of assessment proceedings, it revealed that the dealer has shown a purchase of old bardana worth Rs. 60,000 from one Jagdish Prasad Mool Shanker. This Jagdish Prasad Mool Shanker was shown as a registered dealer under the Madhya Pradesh General Sales Tax Act and, therefore, the dealer claimed exemption from the sale ...
Tag this Judgment!M.P. State Road Transport Corporation Vs. Chandra and ors.
Court: Madhya Pradesh
Decided on: Jun-20-1986
Reported in: I(1987)ACC148
B.C. Varma, J.1. The order of this appeal also dispose of Misc. First Appeal No. 102 of 1981.2. On 24-9-1975 at about 9 P.M. near Collectorate, Bhopal Bus MPC-1403 driven by respondent Kishorilal and owned by the appellant, Madhya Pradesh State Road Transport Corporation, Bhopal and Motor-cycle No. MPD-1967 driven by deceased Holaram carrying him with pillion rider Ainshiram collided against each other. Ainshiram died on the spot while Holaram died in the hospital. Dependents and heirs of the deceased Holaram and Ainshiram filed two separate claim petitions before the Claims Tribunal Bhopal alleging that Kishorilal drove that Bus rashly and negligently and, therefore, Kishorilal and his employer-M.P.S.R T C Bhopal were liable to pay compensation to that on account of death of Holaram and Ainshiram. While contesting the claims and denying their liability the appellant and Kishorilal submitted that not Kishorilal but Holaram was guilty of negligently driving the Motor-cycle which dashed ...
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