Madhya Pradesh Court February 1987 Judgments
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Green Park Co-operative Housing Society Ltd., Indore Vs. Indore Develo ...
Court: Madhya Pradesh
Decided on: Feb-07-1987
Reported in: AIR1988MP27
Sohani, J.1. This is a petition under Articles 226/227 of the Constitution of India.2. The material facts giving rise to this petition, briefly, are as follows :(i) The petitioner is a Co-operative Society registered under the M.P. Co-operative Societies Act, 1960. Respondent 1 is a Town and Country Development Authority (hereinafter referred to as 'the Authority'), duly constituted under the provisions of Section 38 of the M.P. Nagar Tatha Gram Nivesh Adhiniyam, 1973 (hereinafter referred to as 'the Act'). The Act came into force on 16-3-1973. The Authority was constituted on 13-5-1977. Prior to that date, the Indore Improvement Trust (hereinafter referred to as 'the Improvement Trust') was in existence and was constituted under the provisions of the M.P. Town Improvement Trust Act, 1961 (hereinafter referred to as 'the Improvement Trust Act').(ii) The petitioner is the owner and Bhumiswami of certain parcels of land situated in village Tejpur Garbari and Pipliaroa in Tehsil Indore. T...
Sharmisthabai Holkar Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Feb-07-1987
Reported in: [1988]169ITR496(MP)
G.G. Sohani, J.1. By this reference under Section 27(1) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), 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 right in holding that the assessments for the assessment years 1971-72, 1972-73 and 1973-74 were rightly reopened by the Wealth-tax Officer under Section 17(1)(b) of the Wealth-tax Act, 1957 ?' 2. The material facts giving rise to this reference briefly are as follows :3. The assessments of the assessee under the Act for the assessment years 1971-72, 1972-73 and 1973-74 were completed by the Wealth-tax Officer. The assessments were, however, reopened under Section 17(1)(b) of the Act by the Wealth-tax Officer on March 26, 1975. The reasons for reopening the assessments as recorded by the Wealth-tax Officer are as follows :'The assessee in his wealth-tax statements ha...
indermal Natwarlal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-07-1987
Reported in: (1987)64CTR(MP)337; [1987]166ITR494(MP)
G.G. 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, 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 right in holding that while directing the Income-tax Officer to make a fresh assessment, the Appellate Assistant Commissioner was within his jurisdiction to direct the Income-tax Officer to inquire into the transactions between Lalchand & Co. and General Trading Co. and also to examine the applicability of Section 40A(3) of the Income-tax Act, 1961?'2. The material facts giving rise to this reference, briefly, are as follows:While framing the assessment of the assessee under the Act for the assessment year 1977-78, the Income-tax Officer found that the business carried on in the name of M/s. Lalchand & Co. was the benami business of the assessee firm. The Income-ta...
Premsukh Cinema Vs. Commissioner of Income Tax.
Court: Madhya Pradesh
Decided on: Feb-06-1987
Reported in: (1987)64CTR(MP)320
ORDERG. G. Sohani, J. - By this reference under s. 256(1) of the IT Act, 1961 (hereinafter referred to as the Act), the ITAT, 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 right in holding that the reopening of the assessees assessment for the asst. yr. 1975-76 by the ITO under s. 147(b) was valid ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee is a firm registered under Act. The assessment year in question is 1975-76, the accounting year for which ended on 31-3-1975. During the assessment year in question, the assessee had disclosed that it had incurred an expenditure of Rs. 6,71,692 in the construction of a cinema building. The ITO made a reference to the Valuation Officer but before receiving the report, he framed assessment on 17-3-1978 under s. 143(3) of the Act. Subsequently, on receipt of the report of the Valuation O...
Smt. Manoramadevi Umraomalji Vs. Commissioner of Gift Tax.
Court: Madhya Pradesh
Decided on: Feb-06-1987
Reported in: (1987)64CTR(MP)321
G. G. Sohani, J. - By this reference under s. 26(1) of the GT Act, 1958, (hereinafter referred to as the Act), the ITAT, 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, a partner on settling his accounts with the firm, is entitled to a share in the goodwill of the firm, if any ?'2. The material facts giving rise to this reference, briefly, are as follows :The assessee is an individual and the assessment year in question is 1975-76. The assessee was a partner in the firm M/s Chandmal Kasturchand but in the accounting year relevant to the assessment year in question, there was a change in the constitution of the firm on account of retirement of the assessee from the firm. The GTO found that on settlement of accounts at the time of retirement of the assessee from the firm, as the assessee had not received any amount towards her share in the goodwill of the firm, from the remaining partners ...
Abdul Rahim and anr. Vs. Late Baluram Through L.Rs. and ors.
Court: Madhya Pradesh
Decided on: Feb-06-1987
Reported in: II(1987)ACC270
S.S. Sharma, J.1. This appeal by the claimants is against the award dated 29-7-80 given by the Motor Accidents Claims Tribunal, Mandleshwar in Claim Case No. 61/78.2 In the accident which occurred on 8-6-78 at about 8 a.m., Jinat then aged about 11 years, who was the daughter of the appellants, was knocked down by the passenger bus bearing registration No. M.P F. 2202. This passenger bus was then owned by respondent No 1. Respondent No. 2 Prakash was then driving the bus The bus was insured with respondent No. 3. It was alleged that the said Jinat was knocked down as a result of the rash and negligent driving of the bus by the driver. Jinat had died on the spot.3. The owner of the bus had disputed the allegations of the claimants. The Insurance Company had also denied its liability inter alia on the ground that the driver did not have a valid driving licence. The Tribunal awarded Rs. 1000/- as compensation with interest at 4% per annum from the date of application till its realisation....
Commissioner of Income-tax Vs. Shri Govindram Seksariya Charity Trust
Court: Madhya Pradesh
Decided on: Feb-05-1987
Reported in: (1987)65CTR(MP)28; [1987]166ITR580(MP)
G.G. Sohani, J. 1. As directed by this court, 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 and on the basis of the material available on record, the Tribunal was right in holding that the Income-tax Officer had granted exemption under Section 11 to the assessee-trust after making thorough enquiries about the applicability of Section 13(1) of the Income-tax Act, 1961 2. The material facts giving rise to this reference, briefly, are as follows :The assessee is a public charitable trust. The assessment years in question are 1973-74, 1975-76, 1976-77 and 1977-78. On a scrutiny of the income-tax record of the assessee for the aforesaid assessment years, the Commissioner of Income-tax found that the debtors of the assessee were persons to whom the provisions of Section 13(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), were applicabl...
Shri Govindram Seksaria Charity Trust Vs. Income Tax Officer.
Court: Madhya Pradesh
Decided on: Feb-05-1987
Reported in: (1987)65CTR(MP)29
ORDERG. G. Sohani, J. - This is a petition under art. 226/227 of the constitution.2. The material facts giving rise to this petition, briefly, are as follows :The petitioner is a public charitable trust. While framing assessment of the petitioner under the IT Act, 1961(hereinafter referred to as the Act), for the asst. yrs. 1973-74, 1975-76, 1976-77 and 1977-78, respondent No. 1, the ITO held that the petitioner was entitled to exemption under s. 11 of the Act. In exercise of revisional jurisdiction under s. 263 of the Act, the Commissioner set aside the order of assessment passed by the ITO and directed the ITO to make fresh assessment. Aggrieved by that order, the petitioner preferred an appeal before the Tribunal. The Tribunal allowed the appeal and set aside the order passed by the commissioner. The petitioner contends that even though the Tribunal had set aside the order passed by the commissioner, respondent No. 1 proceeded to assess the petitioner a fresh and issued four draft a...
Govindram Seksaria Charity Trust Vs. Income-tax Officer, c Ward, Circl ...
Court: Madhya Pradesh
Decided on: Feb-05-1987
Reported in: (1987)65CTR(MP)29; [1987]168ITR387(MP)
G. G. SOHANI J. - This is a petition under article 226/227 of the Constitution of India.The material facts giving rise to this petition, briefly, are as follows :The petitioner is a public charitable trust. While framing the assessment of the petitioner under the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment years 1973-74, 1975-76, 1976-77 and 1977-78, respondent No. 1, the Income-tax Officer, held that the petitioner was entitled to exemption under section 11 of the Act. In exercise of revisional jurisdiction under section 263 of the Act, the Commissioner of Income-tax set aside the order of assessment passed by the Income-tax Officer and directed the Income-tax Officer to make fresh assessment. Aggrieved by that order, the petitioner preferred an appeal before the Income-tax Appellate Tribunal. The Tribunal allowed the appeal and set aside the order passed by the Commissioner. The petitioner contends that even though the Tribunal had set aside the or...
Raghunath Vs. Indore Municipal Corporation, Indore and anr.
Court: Madhya Pradesh
Decided on: Feb-04-1987
Reported in: AIR1987MP181
Sohani, J. 1. The order in this case will govern the disposal of Misc. Petitions Nos. 270, 742, 743 and 744, all of 1984.2, The material facts giving rise to these petitions, under Article 226 of the Constitution briefly, are as follows :Respondent No. 1 is a Municipal Corporation established under the provisions of the Madhya Pradesh Municipal Corporation Act, 1956 (hereinafter referred to as 'the Act') and respondent No. 2 is the Commissioner of the Corporation, Dissatisfied with the valuation of the property made for the purpose of levy of property tax, the petitioners submitted objections under Section 147-of the Act. Those objections were heard and rejected by the Assessment Officer of the respondent Corporation in pursuance of powers conferred upon him by respondentNo. 2 by the order dt. 13-1-1982 passed by him in that behalf. The petitioner 8 contend that respondent No. 2, the Commissioner, had no power to delegate the powers conferred upon him by Section 148 of the Act to any o...
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