Madhya Pradesh Court December 1995 Judgments
Prabhashchandra Jha, Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Dec-18-1995
Reported in: [1996]219ITR373(MP)
A.R. Tiwari, J. 1. These applications are filed by the unsuccessful assesses (three brothers) under Section 27(3) of the Wealth-tax Act, 1957. 2. The aforesaid reference applications, twelve in number, involve common questions of fact and law and accordingly are heard analogously and disposed of by this common order. 3. Factual matrix lies in a narrow compass. The three assessees, sons of the late Shri Jaswantlal Jha, were partners along with their father in the firm named Oriental Chemical Works, Indore. Shri Jaswantlal Jha died on August 22, 1957, i.e., after enforcement of the Hindu Succession Act, 1956. The amount standing to the credit of Jaswantlal Jha in the accounts of the firm, devolved on the assessees in equal proportion. The assessees contended that they agreed to hold such amount in the status of karta of their respective branches of the Hindu undivided family (HUF) which comprised their wives and children and thus threw it in the commonhotchpotch before December 31, 1969....
Tag this Judgment!Pamni Bai Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Dec-18-1995
Reported in: 1996CriLJ2769
V.K. Agrawal, J.1. This is an appeal under Section 374 of the Cr. P.C. by the accused/ appellant, who has been convicted for offences punishable under Sections 302 & 498A of the I.P.C. and sentenced to suffer R.I. for life and S.I. for six months respectively in S.T. No. l 15/1985 by Judgment dated 2-7-1986 of the Court of II Addl. Sessions Judge, Damoh.2. Undisputably, the deceased Kamla Bai was the daughter-in-law of the accused/appellant Pamni, who sustained burn injuries on 24-4-1985 and succumbed to the same on 8-5-1985. According to the prosecution case, on 24-4-1985, the deceased asked the accused/appellant for a sickle to be given to her for cutting vegetables upon which the accused/ appellant scolded her and thereafter poured kerosene oil on the deceased and set fire on her. Kamla Bai, it is alleged, thereafter ran towards the house of her uncle-in-law, Shyamlal (P.W. 1), who resides in an adjoining house, who sprinkled water on her and extinguished the fire. Thereafter, the h...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. Santosh Rani
Court: Madhya Pradesh
Decided on: Dec-15-1995
Reported in: [1996]219ITR301(MP)
A.K. Mathur, Actg. C.J. 1. This is an income-tax reference at the instance of the Revenue and the following questions have been referred for answer by this court : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in dismissing the appeal and holding that theappeal filed by the Department was a nullity from inception as the appeal was filed against a dead person (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in dismissing the appeal ignoring the provisions of Section 292B of the Income-tax Act, 1961 (iii) Whether, on the facts and in the circumstances of the case, the Tribunal is, justified in dismissing the appeal as nullity from inception without allowing an opportunity to correct the mistake which is apparent from record and which occurred because the Commissioner of Income-tax (Appeals) had described the deceased person as an appellant ?' 2. The assessee, Narayandas Jwalaprasad, died in the year ...
Tag this Judgment!Shriniwas M. Katti Vs. Rashtriya Chemicals and Fertilizers Limited
Court: Madhya Pradesh
Decided on: Dec-15-1995
Reported in: (1997)IIILLJ259MP; 1996(0)MPLJ869
ORDERS.K. Dubey, J.1. The two petitions are disposed of by this common order.2. The petitioner in M.P. No. 1653 of 1994 has prayed for quashment of the order dated January 10, 1994 of penalty (Annexure P-15) passed by the Acting Chairman and Managing Director, whereby the petitioner who was working as Deputy Marketing Manager, was reduced from his substantive grade of Rs. 3700-5900 to Rs. 3100- 5100 with effect from January 10, 1994, as a consequence of that an order dated February 3, 1994 (Annexure P-16) was passed not only reducing the petitioner's grade, but the petitioner was redesignated as Senior Marketing Officer with effect from January 10, 1994. Against the order of punishment the petitioner's appeal was also dismissed by the appellant authority, the Board of Directors, vide order dated April 19, 1994.3. In M.P. No. 1652 of 1994, the petitioner A.H. Shedge who was working as Senior Marketing Officer, has challenged the order of penalty dated January 10, 1994 (Annexure P-12) pa...
Tag this Judgment!Citizen and Inhabitants of Municipal Ward No. 15, Gwalior Vs. Municipa ...
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: AIR1997MP33; 1996(0)MPLJ642
D.M. Dharmadhikari, J.1. The petitioners own residential houses in what they have described as 'Govindpuri Colony', within the Corporation limits of Gwalior city. They have approached this Court in what they describe as Public Interest Litigation, for compelling the authorities of ' Municipal Corporation, Gwalior and the other concerned authorities, made as respondents, representing the Departments of Local Self-Government, Public Health Engineering and ' Town and Country Planning, to provide civic amenities to the Colony in which the petitioners own buildings and residential houses. The allegation made by them is that as members of Co-operative Societies arrayed as respondents 4 and 7 to this petition, they purchased plots and built their houses after obtaining due clearance from the Town and Country Planning Department and sanction for construction from the Municipal Corporation, Gwalior. It is their case that the Corporation is levying all kinds of taxes, such as, property tax, deve...
Tag this Judgment!Ganga Cut Piece Centre Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: [1996]219ITR201(MP)
A.R. Tiwari, J.1. The applicant (Messrs. Ganga Cut-piece Centre, Dewas), has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act').2. Briefly stated, the facts of the case are that the applicant is a partnership firm carrying on the business of sale and purchase of cloth. Initially, Smt. Gangabai and her son, Ramchandra, were partners of the firm in equal share, The firm came into existence on March 24, 1974, and was registered under the Income-tax Act, Subsequently, another partner, named Smt, Indirabai, was introduced and the apportionment of shares was revised. The applicant applied for registration of the firm under the Income-tax Act for the assessment year 1976-77, which was refused by the Income-tax Officer but in appeal the Income-tax Appellate Assistant Commissioner allowed the registration of the firm. The Department then preferred an appeal to the Tribunal. The Tribunal allowed the appeal and declined the registration. The applicant th...
Tag this Judgment!Commissioner of Income-tax Vs. Bhimraj Sunderlal
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: [1996]219ITR36(MP)
ORDER--Items not adjudicated upon by the Tribunal.Ratio :Commissioner can invoke jurisdiction under section 263 with regard to items which had not been adjudicated upon by the Tribunal.Held :The doctrine of merger applies to income-tax proceedings but the extent of its application depends on the scope and subject-matter of the appeal and the decision rendered by the appellate authority. Commissioner can invoke the jurisdiction under section 263 with regard to the matter which had not been adjudicated upon by the appellate authority.Therefore, Tribunal was not justified in law in holding that the Commissioner cannot invoke jurisdiction under section 263 even with regard to the items which had not been adjudicated by the Commissioner (Appeals).Case Law Analysis :CIT v. K. L. Rajput (1987) 164 ITR 197 (MP) (FB) followed.Application :Also to current assessment years.Income Tax Act 1961 s.263 ...
Tag this Judgment!Commissioner of Wealth-tax Vs. Shobharam Gambhirmal
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: [1996]219ITR19(MP)
A.R. Tiwari, J.1. The applicant (Commissioner of Wealth-tax, Bhopal), has filed this application under Section 27(3) of the Wealth-tax Act, 1957 (for short, 'the Act'), seeking a direction to the Tribunal to state the case and to refer the proposed question of law as extracted below :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that Section 7(4) of the Wealth-tax Act, inserted by the Finance Act, 1976, is procedural in nature and is applicable to all the pending assessments including the assessments prior to the assessment year 1976-77 ?'2. Briefly stated, the facts of the case are that the assessee on the valuation date, i.e., March 31, 1973, was the owner of a house property with open land situated at 60, R.S. Bhandari Marg, Indore. The value of the property was shown in the return at Rs. 2,80,000 as per the report of an approved valuer. The Wealth-tax Officer referred the matter of valuation to the Valuation Officer under Section ...
Tag this Judgment!Commissioner of Income-tax Vs. Man Mohan Das
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: [1996]218ITR730(MP)
A.K. Mathur, Actg. C.J.1. This is an income-tax reference under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue for calling for a reference on the following two questions of law which read as under :'1. Whether it was merely a change of opinion by the Income-tax Officer because he had considered this matter and had come to a definite conclusion, after obtaining a clarification from the assessee as contained in letter dated March 4, 1961, at the time of original assessment proceedings ? 2. Whether the sanction obtained by the Income-tax Officer from the Board was not in accordance with law in view of what is stated above ?' 2. The facts giving rise to this case are thus : The assessee/respondent is a Hindu undivided family. For the assessment year 1960-61, the assessment was completed on March 30, 1965, at a total income of Rs. 73,164. In appeal, the total income was reduced to Rs. 29,164. Subsequently, the Income-tax Officer detected that the land of the asse...
Tag this Judgment!Commissioner of Income-tax Vs. Bhandari Capacitors (P.) Ltd.
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: [1996]218ITR162(MP)
A.R. Tiwari, J. 1. At the instance of the Department, the Tribunal has referred the undernoted question of law, under Section 256(1) of the Income-tax Act, 1961, arising out of the order of the Tribunal dated July 30, 1986, passed in I. T. A. No, 527/(Ind) of 1984 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to investment allowance on the cost of tube-well ?'2. Briefly stated, the facts of the case are that the assessee derived income from the manufacture and sale of capacitors. During the assessment year 1978-79, it claimed investment allowance on several items of plant and machinery which included a tube-well fixed by it. The authority disallowed the claim (annexure 'A'). The appeal also proved to be vainful (annexure 'B'). The assessee then filed the appeal before the Tribunal. The Tribunal held that the assessee was entitled to investment allowance on the cost of tube-well amounting to Rs. 5,66...
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