Madhya Pradesh Court March 1988 Judgments
Ku. Bharti Shrivastava Vs. Jiwaji University, Gwalior and anr.
Court: Madhya Pradesh
Decided on: Mar-30-1988
Reported in: AIR1989MP197
ORDER1. We have heard petitioner, Kumari Bharti Shrivastava, who has appeared in person. We have also heard Shri Madhu Sudan Dubey, Registrar (Exams.), Jiwaji University, Gwalior, and we have perused the return filed in this matter on behalf of the University impleaded as Respondent No. 1. Shri Dubey has taken pains to explain the actual position and also placed law. We appreciate the contentions pressed before us by Shri Dubey on facts and law but we are unable to accept the stand taken by the University that no relief can be granted to the petitioner at this stage. This we say for several reasons. Indeed, the crucial position on facts which is undisputed in this ease is that whether the petitioner must suffer for the original sin of the computer. It is the admitted ease of the University that computer made a mistake and the petitioner was declared pass in the First Year Class of B.A.with grace marks 5 though according to the University Regulations she could not have been declared pas...
Tag this Judgment!Nav Nirman P. Ltd. Vs. Commissioner of Income-tax.
Court: Madhya Pradesh
Decided on: Mar-25-1988
Reported in: (1988)75CTR(MP)95; [1988]174ITR574(MP)
G. G. SOHANI, ACTG. C.J. - 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 conclusion reached by the Appellate Tribunal that there is no rectifiable mistake and much less an apparent mistake in its order dated November 7, 1978, as a result of the Madhya Pradesh High Court decision in CIT v. Jaora Oil Mill : [1981]129ITR423(MP) , subsequently given on the similar point in issue, were correct in law ?'The material facts giving rise to this reference briefly, are as follows : For the assessment year 1971-72, the assessee filed a return showing a net loss of Rs. 73,886. The Income-tax Officer, however, computed the net loss at Rs. 32,519. The Income-tax Officer held that the assessee had concealed the particulars of income and penalty proc...
Tag this Judgment!Sitaram Vs. Tularam and ors.
Court: Madhya Pradesh
Decided on: Mar-23-1988
Reported in: AIR1989MP128
V.D. Gyani, J. 1. This is plaintiffs appeal against the trial Court's order dt. 24-12-1987, passed by the District Judge, Mandleshwar, in Civil Original Suit No. 1-A of 1987, rejecting this application for an ad interim injunction and vacating the ex parte order of injunction passed in his favour on 16-4-1987.2. Short facts of the case are : Appellantand respondents 1 and 2 are real brothers. Appellant filed a suit for specific performance of agreement dt. 13-3-1986, by which the respondent 1 had agreed to sell his agricultural lands bearing survey Nos. 84/3 and 84/5, admeasuring 2.95 acres and 1.70 acres respectively, situated in village Umariya, Tehsil Kasrawad, District West Nimar, to the plaintiff for Rs. 40,000/-, out of which, Rs. 30,000/- had been paid at the time of the agreement and the balance of Rs. 10,000/-, carrying interest at the rate of 2% per annum, was payable at the time of registration of sale deed. It was plaintiff-appellant's pleaded case that he was delivered pos...
Tag this Judgment!Commissioner of Income-tax Vs. Plastichem.
Court: Madhya Pradesh
Decided on: Mar-18-1988
Reported in: (1988)74CTR(MP)127; [1988]174ITR546(MP)
G. G. SOHANI, ACTG. C.J. - By this reference under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur, 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 holding that the sales tax subsidy granted to an industry under the Madhya Pradesh scheme for grant of subsidy/interestfree loan for substantial expansion of the existing industrial unit is a capital receipt ?'The material facts giving rise to this reference, briefly, are as follows : While framing the assessment of the assessee for the assessment year 1977-78, the Income-tax Officer rejected the claim of the assessee for exemption of subsidy received by the assessee in pursuance of the Madhya Pradesh Scheme providing concessions and facilities for setting up industries in backward areas. Aggrieved by the order passed by the Income-...
Tag this Judgment!Commissioner of Income-tax Vs. Girdharilal WadhwA.
Court: Madhya Pradesh
Decided on: Mar-15-1988
Reported in: (1988)74CTR(MP)145; [1988]174ITR541(MP)
G. G. SOHANI, ACTG. C.J. - This is an application under section 256(2) of the Income-tax Act, 1961, hereinafter referred to as 'the Act'.The material facts giving rise to this application briefly are as follows : In the course of the assessment proceedings for the year 1978-79, the assessee claimed that a sum of Rs. 40,000 deposited by him with Dena Bank was out of a sum of Rs. 50,000 which he had brought at the time when he migrated from Pakistan to India. The Income-tax Officer, however, held that the assessee could not prove the transfer of Rs. 50,000 from Pakistan to India. The Income-tax Officer, therefore, treated the amount of Rs. 40,000 as income from undisclosed sources. Aggrieved by that order, the assessee preferred an appeal before the Appellate Assistant Commissioner who held, after appreciating the material on record, that as the assessee had fulfilled all the conditions stipulated in the instructions issued by the Central Board of Direct Taxes in that behalf, the Income-...
Tag this Judgment!Commissioner of Income-tax Vs. Lucky Bharat Garage.
Court: Madhya Pradesh
Decided on: Mar-14-1988
Reported in: (1988)75CTR(MP)73; [1988]174ITR526(MP)
G. G. SOHANI, ACTG. C.J. - As directed by this court in M.C.C. No. 135 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 right in law in allowing the claim of Rs. 38,000 as revenue expenditure ?'The material facts giving rise to this reference briefly are as follows : The assessee is a private limited company. While framing the assessment of the assessee for the assessment year 1976-77, the Income-tax Officer disallowed the claim of the assessee for expenditure of a sum of Rs. 38,000 as revenue expenditure. The Income-tax Officer found that the assessee had purchased a plot of land in the year 1960, that Sardar Darshan Singh was occupying a structure erected on that plot and that the payment of Rs. 38,000 by the assessee to Sardar Darshan Singh represented the cost of structure and acquisition of tenancy right. The Income-tax Of...
Tag this Judgment!Commissioner of Income-tax Vs. Combined Transport Co. Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Mar-14-1988
Reported in: (1988)74CTR(MP)140; [1988]174ITR528(MP)
G. G. SOHANI, ACTG. C.J. - 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 Appellate Tribunal was right in holding that a sum of Rs. 55,440 was not assessable under section 41(1) of the Act in the assessment year 1974-75 ?'The material facts giving rise to this reference briefly, are as follows : The assessee is a private limited company. While framing the assessment of the assessee for the assessment year 1974-75, the income-tax Officer found that the assessee had written off a sum of Rs. 55,440 on account of salary and that payment of such salary was claimed and allowed as a deduction in the earlier Years. The Income-tax Officer held that there was a cessation of the liability and the benefit so accruing was liable to tax under the...
Tag this Judgment!Commissioner of Income-tax Vs. Sudarshan and Co.
Court: Madhya Pradesh
Decided on: Mar-14-1988
Reported in: (1988)74CTR(MP)146; [1988]174ITR524(MP)
G. G. SOHANI, ACTG. C.J. - By this application 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 directing the Income-tax Officer to make two separate assessments on the firm in question for the period preceding and following the death of Shamandas ?'The material facts giving rise to this reference, briefly, are as follows : The assessee is a registered firm. One of the partners of the assessee-firm died on October 30, 1976, and thereafter, a new partnership deed was executed on November 25, 1976. The assessee filed two separate returns and contended before the Income-tax Officer that two assessments should be framed for the two separate periods. The Income-tax Officer, however, made one assessment for both the periods. Aggrieve...
Tag this Judgment!Central Bank of India Vs. Grains and Gunny Agencies and ors.
Court: Madhya Pradesh
Decided on: Mar-08-1988
Reported in: AIR1989MP28; 1988MPLJ453
P.C. Pathak, J.1. This judgment shall also govern the disposal of F.A. No. 11 of 1979 Central Bank of India v. M/s. Nirbharam and Sons.2. F.A. No. 114/1979 is filed by plaintiff/ appellant against the dismissal of his civil suit No. 4-A/72 while F.A. No. 115/1979 is filed by the plaintiff/appellant against partial dismissal of civil suit No. 3-A/72 of the Court of District Judge, Raigarh, who disposed of both the suits by a common judgment and decree dated 5-2-1979.3. In both the suits, Central Bank of India, Branch Raigarh, M. P. (hereinafter in short 'Bank') is the plaintiff. In F.A. No. 114/79, the defendants/respondents are M/s. Grains and Gunny Agencies and its four partners. The plaintiffs case is that on 3-5-1971, the respondents Firm opened a Cash Credit Key Loan Account (hereinafter in short 'Key Loan Account') with the Bank. During the period 3-5-1971 to 10-9-1971, the defendants pledged their stocks of foodgrains with the Bank and obtained loan from time to time. The balance...
Tag this Judgment!Prahlad Das Gupta Vs. Taneja Bus Service, Sheopur and ors.
Court: Madhya Pradesh
Decided on: Mar-07-1988
Reported in: AIR1988MP297; 1988MPLJ652
T.N. Singh, J. 1. Two private transporters' operating in Chambal Division are locked in a legal battle to settle old scores. Indeed, it is a specific grievance of the petitioner that the State Transport Appellate Tribunal (hereinafter, STAT or Tribunal) is applying different standards in dealing with cases of the two operators in different proceedings in the same matter of 'extension' of a route in the existing permits, under Section 57(8) of the Motor Vehicles Act, 1939, for short, the Act. 2. Even at this stage, we may at once say that the Tribunal cannot be faulted if it has taken a different view on a subsequent date on the interpretation of the statutory provision and on that ground alone, the impugned order is not liable to be set aside. No mala fide can be attributed to the Tribunal on that score. Parties are entitled to invite us to interpret any statutory provision for determination of any dispute and our interpretation will be binding not only on the parties, but also on the ...
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