Madhya Pradesh Court October 1989 Judgments
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Commissioner of Wealth-tax Vs. Princess Usha Trust
Court: Madhya Pradesh
Decided on: Oct-03-1989
Reported in: [1990]183ITR152(MP)
V.D. Gyani, J.1. This is an application by the Department under Section 27(3) of the Wealth-tax Act, 1957 (for short, 'the Act'), for calling for a statement of case from the Income-tax Appellate Tribunal, Indore.2. Facts giving rise to this application seeking a reference, shortly stated, are as follows : The assessment year involved in this case is 1981-82. The Wealth-tax Officer assessed the trust on wealth of Rs. 2,49,59,146 for the assessment year 1981-82 and at Rs. 2,98,39,575 for the assessment year 1982-83. The assessee-trust, which was a private trust, was created on April 10, 1950. The assessee filed returns declaring its net wealth on the ground that, in the year 1973, the beneficiaries under the trust had transferred their beneficial interest in favour of another trust. The Wealth-tax Officer assessed the trust on its net wealth for the assessment years 1981-82 and 1982-83. The Commissioner of Income-tax (Appeals), following the judgment of this court in Princess Usha Trust...
Commissioner of Wealth-tax Vs. A.A. Patel
Court: Madhya Pradesh
Decided on: Oct-03-1989
Reported in: (1989)80CTR(MP)187; [1990]181ITR543(MP)
V.D. Gyani, J.1. This is an application under Section 27(3) of the Wealth-tax Act, 1957, calling for the statement of the case from the Appellate Tribunal, Indore Bench, Indore.2. The order in this case will also govern the disposal of other connected Miscellaneous Cases Nos. 131, 132, 133, 134, 146, 147, 148, 149 and 150 of 1988, as they involve a common question of law arising between the same parties, the only difference being that they relate to different assessment years.3. Facts leading to the presentation of this application, stated in brief, are that the assessments for the assessment years 1964-65 to 1973-74 were completed by the Wealth-tax Officer on March 27, 1979. The valuation in question relates to a plot of land situated in Tukoganj, Indore, one of the assets held by the assessee. The Wealth-tax Officer has assessed this plot at Rs. 3 per square foot for the assessment years 1964-65 to 1969-70 and at Rs. 4 per square foot in the assessment years 1970-71 to 1973-74. This ...
State of Madhya Pradesh Vs. Shri Vishnu Prasad Babele
Court: Madhya Pradesh
Decided on: Oct-03-1989
Reported in: 1991CriLJ1983
S. Awasthy, J.1. This appeal arises out of the judgment of acquital Under Section 5(1)(d), read with Section 5(2) of the Prevention of Corruption Act, 1955, and also Under Section 161 of the Indian Penal Code, by the Fourth Additional Sessions Judge (Special Judge), Jabalpur in Special Criminal Case No. 1 of 1982, decided on 17-4-1982.2. The respondent Vishnu Prasad Babele was prosecuted on the allegation that, on 15-3-1980, while working as Reader to the Executive Magistrate, accepted Rs. 50/- as bribe from Shri P.K. Tiwari (P.W. 1), Advocate, and Shri M.A. Khan (P.W. 2), Advocate, for releasing one Ganesh Prasad son of Shambhoo Prasad, who was apprehended under Section 107/116 of the Code of Criminal Procedure, on bail. The aforesaid Advocates were appearing for Ganesh Prasad and had applied for grant of bail on 13-5-1980. The said Ganesh Prasad was not released on 13-5-1980, but was sent to the jail. It is alleged that on 14-5-1980, two other accused persons were released, but not G...
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