Madhya Pradesh Court July 1986 Judgments
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Commissioner of Income-tax Vs. Nirmal Paper Mart
Court: Madhya Pradesh
Decided on: Jul-07-1986
Reported in: [1987]163ITR545(MP)
Sohani, J. 1. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. The material facts giving rise to this application, briefly, are as follows ; The assessee is a firm carrying on business in paper and other goods. A criminal case was instituted against the partners of the assessee-firm under Section 114 of the Defence of India Act. The accused pleaded guilty and the court imposed a fine of Rs. 28,000. For the assessment year 1976-77, the asses-see claimed deduction of the amount of Rs. 28,000 as business expenditure. This contention was not upheld by the Income-tax Officer. The assessee thereupon preferred an appeal before the Appellate Assistant Commissioner but the appeal was dismissed. In the second appeal preferred by the assessee, the Tribunal held that the sum of Rs. 28,000 was deductible in computing the income of the assessee. The Revenue thereupon filed an application before the Tribunal for making a reference but ...
Commissioner of Income-tax Vs. Ganesh Stores
Court: Madhya Pradesh
Decided on: Jul-04-1986
Reported in: (1986)56CTR(MP)8; [1986]162ITR493(MP)
Sohani, J.1. In pursuance of the order passed by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in Misc. Civil Case No. 84 of 1982, the Income-tax Appellate Tribunal, Indore Bench, 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 Tribunal was justified in law in holding that the balance amount of compensation received by the assessee would be legally taxable in the year when the award was made '2. The material facts giving rise to this reference, briefly, are as follows :The assessment year in question is 1972-73. At the material time, the assessee was deriving income from a works contract entered into by it with the Western Railway. On February 29, 1972, that contract was terminated by the Railway authorities. The assessee, therefore, lodged a claim with the arbitrator for compensation. By an award dated May 12, 1975, the claim of the assessee...
Anand Jyoti Printers Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-03-1986
Reported in: [1987]165ITR771(MP)
B.M. Lal, J.1. This is a reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), whereby the following question of law has been referred to this court for opinion :'Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the commission paid to the manager, R.P. Patel, was not an allowable deduction '2. The assessee-applicant is a private limited company carrying on the business of printing and supplying bidi labels and such work is undertaken for the firm, M/s. Mohanlal Hargovind Das, bidi manufacturers.3. The assessee-firm, M/s. Anand Jyoti Printers Private Limited, Jabalpur, has 1,000 equity shares of which 535 shares are held by Shri Parmanand Bhai Patel who is carrying on the business of bidi manufacturing, 63 shares are held by his sister, Shrimati Madhukanta Patel, the wife of Shri R.P. Patel, the manager of the assessee-company, M/s. Anand Jyoti Printers. Thus, by relationship, the manager of t...
Bansilal Baboolal Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-03-1986
Reported in: [1987]66STC142(MP)
ORDERR.K. Verma, J.1. This order shall also govern the disposal of Miscellaneous Civil Case No. 294 of 1984 (Basantilal Babulal, Neemuch v. Commissioner of Sales Tax, M.P., Indore).2. This is an application under Section 44(2) of the M.P. General Sales Tax Act read with Section 13 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Entry Tax Act) to require the Appellate Tribunal to make a refereace to this Court the questions of law raised by the assessee.3. The applicant-assessee is a dealer carrying on business in cigarette, bidies, etc. and is registered under the provisions of the Madhya Pradesh General Sales Tax Act (hereinafter referred to as 'the Act'). The assessment relates to the levy of entry tax for the period from 1st April, 1978 to 31st March, 1979. The assessing authority made a best judgment assessment for the relevant period on the basis of an inquiry made from certain local persons including one Zulfikarali, who made statements to the ef...
Mithoo Labs. (i) Vs. Commissioner of Sales Tax and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1986
Reported in: [1986]63STC376(MP)
P.D. Mulye, J.1. The petitioner who is registered sales tax dealer and deals in inter-State sales, has filed this petition under Articles 226 and 227 of the Constitution of India, in the matter of Section 39 of the M.P. General Sales Tax Act with a prayer to quash the order dated 28th January, 1982, passed by respondent No. 3 (annexure-P3), the revisional order passed by respondent No. 2 dated 31st May, 1982 (annexure-P5), and the subsequent communication dated 28th April, 1983, issued by respondent No. 1 (exhibit-P7) under Section 39(1-A) and the subsequent communication dated 25th August, 1983, issued by respondent No. 1 under Section 39(1) of the M.P. General Sales Tax Act (annexure-P9), being illegal on the ground that, apart from not giving a chance of hearing by respondent No. 1 and respondent No. 2, they have failed to exercise the jurisdiction in accordance with law, despite there being material available on record, which has resulted in failure of justice as the petitioner has...
Commissioner of Income-tax Vs. Sanghi Beverages (P.) Ltd.
Court: Madhya Pradesh
Decided on: Jul-01-1986
Reported in: [1987]163ITR536(MP)
Sohani, J.1. By this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, Indore, 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 Tribunal was justified in law in upholding the decision of the Commissioner of Income-tax (Appeals) allowing deduction under Section 80J of the Act to the assessee at the rate of 6% per annum for the entire accounting year ?'2. The material facts giving rise to this reference, as set out in the statement of the case, are briefly, as follows :3. The assessee is a private limited company carrying on the business of bottling and selling soft drinks. During the assessment year 1976-77, relevant to the accounting year ending on March 31,1976, the assessee installed a barge on March 29, 1976. The assessee claimed deduction under Section 80J of the Act. The Income-tax Officer allowed...
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