Madhya Pradesh Court July 1987 Judgments
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Jugalkishore Chandak Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-04-1987
Reported in: (1988)69CTR(MP)81; [1988]170ITR93(MP)
N.D. Ojha, C.J. 1. The petitioner, who is an assessee under the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), made an application in respect of the years 1968-69 and 1969-70 for waiver of penalty leviable under Section 271(1)(a), interest charged under Sections 139(8) and 217 and penalty leviable under Section 273(b).2. The Commissioner of Income-tax, by his order dated February 23, 1981, a copy whereof has been filed as annexure-B to the writ petition, waived the penalty leviable under Section 271(1)(a) of the Act. He, however, dismissed the application in so far as the prayer for waiver of interest charged under Sections 139(8) and 217 and penalty leviable under Section 273(b) was concerned on the ground that the petitioner had not complied with the condition precedent contained in Clause (c) of Sub-section (1) of Section 273A of the Act. Aggrieved by that order, the petitioner made an application for rectification under Section 154 of the Act which was dismissed by th...
Hukumchand Mills Ltd. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-03-1987
Reported in: [1987]67STC241(MP)
ORDERP.D. Mulye, J.1. This order shall also govern the disposal of M. C. C. No. 106 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 106 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 107 of 1986 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 108 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 109 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.), M. C. C. No. 110 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.) and M. C. C. No. 111 of 1985 (Hukamchand Mills Ltd. v. Commissioner of Sales Tax, M. P.) as in all these references, made at the instance of the assessee under Section 44(1) of the M. P. General Sales Tax Act, 1958 and Section 9(2) of the Central Sales Tax Act, 1956, the Board of Revenue has referred the following common question of law for the opinion of this Court, which arises in all these cases :Whether, in the...
Punjab Sikh Regular Motor Service, Bilaspur Vs. Union of India (Uoi) a ...
Court: Madhya Pradesh
Decided on: Jul-02-1987
Reported in: AIR1988MP43; 1987MPLJ776
N.D. Ojha, C.J.1. This order shall govern the disposal of Misc. Petition No. 3794 of 1985 also. Both these writ petitions have been filed by the same petitioner M/s. Punjab Sikh Regular Motor Service, Bilaspur.2. Shorn of unnecessary details, the relevant facts are that Misc. Petition No. 3782 of 1985 pertains to the grant of a permit on Bilaspur-Ramanujganj route, whereas Misc. Petition. No. 3794 of 1985 pertains to Ambikapur-Bilaspur route. The Regional Transport Officer, Bilaspur, invited applications for grant of permits on 16th February, 1979. The petitioner along with others applied for the grant of permit on both these routes and his case is that this application was made within time. These applications, however, remained pending for long and ultimately it was on 30th September, 1983 and 29th June, 1984 that applications for the two routes were published in the official gazette. On 30th September, 1983 itself Scheme No. 89 was published under Section 68C of the Motor Vehicles Ac...
Kanhiram Ramgopal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-02-1987
Reported in: [1988]170ITR41(MP)
ORDER--ScopeHELD:The ITO's order merges with the appellate order of the AAC only to the extent it was considered by the AAC, but the matter which are not covered by the appellate order of the AAC are left untouched and to that extent, the ITO's assessment order survives permitting exercise of revisional jurisdiction by the Commissioner under s. 263. -CIT v. K.L. Rajput (1987) 164 ITR 197 (AP)(FB) followed. Income Tax Act 1961 s.263 ...
Nirmaldas Jassumal Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jul-02-1987
Reported in: [1988]170ITR53(MP)
G.G. 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 applicant is a registered partnership firm carrying on business at Indore. While framing the assessment of the assessee for the assessment year 1978-79, the Income-tax Officer held that the sum of Rs. 35,000 creditedin the account of Smt. Shilabai, wife of Parasram, one of the partners, was not satisfactorily explained and the amount was, therefore, includible in the income of the assessee. Aggrieved by that order, the assessee preferred an appeal before the Appellate Assistant Commissioner, who allowed the appeal. On further appeal by the Revenue before the Income-tax Appellate Tribunal, Indore Bench, the Tribunal set aside the order passed by the Appellate Assistant Commissioner and held that the Income-tax Officer had rightly taxed the sum in question as the assessee's i...
Commissioner of Income-tax Vs. Mediwala and Company
Court: Madhya Pradesh
Decided on: Jul-02-1987
Reported in: [1988]170ITR48(MP)
N.D. Ojha, C.J. 1. The Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, has referred the following two questions to this court for its opinion :'(1) Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that the assessee had discharged the onus cast on it under the statutory Explanation below Section 271(1)(c) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in cancelling the penalty of Rs. 20,000 imposed under Section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The facts of the case, in a nutshell, are that in proceedings for determination of assessment, a best judgment assessment was made by the Income-tax Officer. Ultimately, the matter was taken up before the Tribunal and the Tribunal confirmed the total income of Rs. 73,407 determined by the Income-tax Officer, The assessee, in its return, had for the relevant assessment year, disclosed its total income ...
Murlidhar Takandas Sainani Vs. Board of Revenue and ors.
Court: Madhya Pradesh
Decided on: Jul-01-1987
Reported in: [1988]71STC128(MP)
ORDER1. Petitioner by Shri D. M. Dharmadhikari. He is heard. 2. Having heard learned Counsel for the petitioner, we are of the opinion that no case for interference with the order of assessment has been made out. The petitioner was afforded many opportunities by the Sales Tax Officer to substantiate his case, but he did not avail of them. The second appeal also was dismissed in default of prosecution. Subsequently, an application was made for restoration on the ground that the petitioner's counsel had gone out on the date fixed and since an application had been made for adjournment of the case, the appeal did not deserve to be dismissed in the absence of the petitioner. The restoration application was dismissed by the Board of Revenue on the ground that the petitioner had been negligent in prosecuting the appeal. It was also pointed out that the counsel, who is said to have gone out on the date fixed for hearing, was not a counsel appearing in the case inasmuch as he had not filed his ...
Ramchandra Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-01-1987
Reported in: 1989CriLJ162
ORDERK.L. Shrivastava, J.1. This revision petition is directed against the order dated 6-2-87 passed by the First Additional Sessions Judge Dhar in S.T. No. 27/87 framing charge under Section 302, I.P.C. against the petitioner.2. Circumstances giving rise to this petition are these. According to the prosecution story on 7-10-86 Kailash son of the present petitioner administered poison to his wife Bhartibai. Her dying declaration was recorded on 8-10-86 in which she named her husband Kailash as the culprit.3. On the report being lodged, a crime was registered and investigation was set afoot.4. At the conclusion of the investigation, the said Kailash' and the present petitioner have both been prosecuted for offence under Section 302, IPC and charges have been framed against them.5. The contention of the learned Counsel for the petitioner is that the learned Additional Sessions Judge has seriously erred in framing charge under Section 302, IPC against the petitioner.6. The contention of t...
Sammun Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-01-1987
Reported in: 1988CriLJ498
K.L. Shrivastava, J.1. This appeal is directed against the judgment dt. 10-1-87 passed by the Additional Sessions Judge Jhabua in Sessions Trial No. 321 of 1985 convicting the petitioner under Section 493, IPC.2. According to the prosecution, from some months prior to 21-3-85 there were negotiations for marriage between the petitioner and Ku. Rehana, aged 20 years. The petitioner had even been to her residence once or twice. On being told by the co-accused Mahendra and Moise that the petitioner would marry her, she had on 22-3-85 left her village and had gone to Thandla and had met the petitioner there. She was told that they would go to Ujjain on the following day for site seeing. Thereafter on 23-3-85 she again left her village for Thandla and from there the petitioner had taken her to Dohad where they stayed in Natraj Hotel. Assuring her that she would live with him as his wife, the petitioner committed sexual intercourse with her. To the hotel management he had disclosed that she w...
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