Madhya Pradesh Court December 1995 Judgments
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Commissioner of Income-tax Vs. Yawar Rashid and ors.
Court: Madhya Pradesh
Decided on: Dec-14-1995
Reported in: (1996)133CTR(MP)252; [1996]218ITR699(MP)
A.K. Mathur, Actg. C.J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the applicant/Revenue and the following question of law has been referred by the Tribunal for answer by this court, which reads as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that tax deducted at source outside India from foreign dividends and interest income was not part of total income and thus, not assessable in the hands of the assessee under the Income-tax Act, 1961 ?'The facts giving rise to this case are that the assessee/non-applicants are co-heirs of the estate of the late Rashid Khan of Bhopal. As co-heirs, they had foreign income in the shape of dividends and interest. The tax at source was deducted from the above income and net amount was remitted to these assessees in India. The Income-tax Officer held that gross income, i.e., net income plus tax deducted at source was chargeable to income-tax. O...
Balkrishna Goyal Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Dec-13-1995
Reported in: [1996]218ITR671(MP)
A.R. Tiwari, J. 1. At the instance of the assessee, on his applications Nos. RA 78 to 81/(Ind) of 1987 for the assessment years 1980-81 to 1983-84 arising out of the orders passed by the Tribunal in W. T. A. Nos. 229 to 232/(Ind) of 1986, the Tribunal has referred the undernoted question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not accepting the status of the assessee as Hindu undivided family in the assessment years 1980-81 to 1983-84 ?'2. The facts lie in a narrow compass.3. The assessee obtained property on partial partition which took place in 1955 among his grandfather, father and brothers. At that time, he was unmarried. Till the assessment year 1978-79, the returns were filed by him in the status of an 'individual'. He married on February 24, 1978. Thereafter, he submitted his income-tax and wealth-tax returns for the assessment year 1979-80 claiming status as Hindu undivided family in respect of the prope...
Hindustan Electro Graphites Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-13-1995
Reported in: [1996]218ITR688(MP)
A.R. Tiwari, J. 1. In Miscellaneous Civil Case No. 81 of 1985 (see [1988] 171 ITR 163), this court had directed the Tribunal on August 19, 1987, to state the case and to refer the undernoted question of law for our opinion (at page 164) :'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 22,650 incurred by the assessee on plantations in the factory premises and residential quarters of the company was allowable as deduction in terms of Sub-section (1) of Section 37 of the Income-tax Act, 1961 ?'2. Briefly stated, the facts of the case are that the applicant is a public limited company registered under the Companies Act, 1956, and carries on the business of manufacturing graphite electrodes, graphite anodes and other allied products. In the course of its assessment for the assessment year 1979-80, the applicant Claimed deduction of Rs. 22,643 being expenditure on plantations as business expenses. The Income-tax Officer disallowed the claim on the ground t...
Krishna Rao Dixit Vs. Bhoori Bai
Court: Madhya Pradesh
Decided on: Dec-13-1995
Reported in: I(1996)DMC397
Tej Shankar, J.1. This is plaintiff's appeal against dismissal of his petition Under Section 13(1)(B) of the Hindu Marriage Act. Briefly narrated the facts giving rise to the appeal are that the parties were married on 18.11.1981, according to Hindu rites at village Teton, Tehsil Gohad, District Bhind. After the marriage the respondent went to the appellant's house and lived there for about three days. She them went to her parental home according to the custom. After the traditional 'Vidai' in the month of May, 1992, she again went to her matrimonial house. She did not perform her duties of a wife. She used to throw utensils. She did not cook food for the plaintiff but used to pour cereals and chillies in Chulha. She made it impossible for the plaintiff to sit and eat food. She did not take bath daily. She went to her parent's house without telling him. In the month of March, 1983 she went to her father for 'Holi. She was brought on 16.6.93 by the plaintiff and this time she made his l...
Rameshchandra Mannalal Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Dec-12-1995
Reported in: [1996]221ITR716(MP)
S.B. Sakrikar, J.1. The applicant/assessee has filed this application seeking direction to the Income-tax Tribunal, Indore, to refer the following questions of law to be answered by this court in connection with order dated April 24, 1987, passed in Appeal No. 10/(Ind) of 1986 ;' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the levy of penalty under Section 18(1)(c) of the Wealth-tax Act, 1957 ? (ii) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the assessee had deliberately concealed the particulars of its wealth in spite of the fact that the impugned deposit was taxed twice over, once in the hands of the Hindu undivided family and then in the hands of an individual ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in coming to the conclusion that the assessee had concealed the net wealth ignoring the material and/or evidence regarding the bon...
Hope Textiles Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-12-1995
Reported in: [1996]218ITR515(MP)
A.R. Tiwari, J. 1. The applicant (assessee) has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), seeking a direction to the Income-tax Appellate Tribunal to state the case and refer the undernoted question of law for our answer :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding that the interest received on excess profits duty refund was taxable in the hands of the appellant and in the year of receipt ?'2. Briefly stated, the facts of the case are that the applicant is an assessee under the Income-tax Act. This application pertains to the assessment year 1972-73. The assessee received interest during the accounting year from the Government. The amount was paid to the then Holkar State. The Holkar State did not return the amount. The assessee, therefore, pursued the matter. Eventually, it succeeded in obtaining the order in February, 1972, for refund of the portion of the excess profits duty alo...
Pratapsingh Ravindrajeetsingh Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-12-1995
Reported in: (1996)130CTR(MP)555; [1996]218ITR536(MP)
A.R. Tiwari, J.1. The applicant (assessee) has filed this application under Section 256(2) of the Income-tax Act, 1961, seeking directions to the Income-tax Appellate Tribunal to state the case and refer the undernoted questions of law for our answer :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law in proceeding to deal with the appeal on merits without deciding the objection of the assessee regarding validity and maintainability of appeal ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law in accepting the revised memo of appeal as a valid appeal when the same was admittedly filed beyond the period of limitation ? (3) Whether, on the facts and in the circumstances of the case, there was any material for the Tribunal to hold that the assessee wrote off the debit balance of the transportation account of Rs. 1,12,030 including impugned item of Rs. 77,507 with intention to conceal the income ? (4) W...
Shakti Tiles Industries Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-12-1995
Reported in: (1998)146CTR(MP)446; [1996]218ITR612(MP)
A.R. Tiwari, J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal has referred the undernoted question of law for our opinion arising out of the order dated December 4, 1986, passed in I. T. A. No. 311/(Ind) of 1986 for the assessment year 1975-76 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that interest under Section 139(8) of the Income-tax Act, 1961, was rightly levied on the assessee ?'2. Briefly stated, the facts of the case are that the assessee filed its return for the assessment year 1975-76 on July 3, 1979. The return was barred by time. The Income-tax Officer, after obtaining the approval of the Commissioner, issued notice under Section 148 of the Income-tax Act, 1961 (for short, 'the Act'). Instead of filing the return in response to the notice, the applicant requested the Department to accept the return filed earlier. The Income-tax Officer, on the basis of the return, completed the assessment on...
Babulal S/O Damodarji Agrawal Vs. Mohammad Sharif and ors.
Court: Madhya Pradesh
Decided on: Dec-11-1995
Reported in: AIR1996MP147; 1996(0)MPLJ461
J.G. Chitre, J.1. This second appeal has been admitted only on one substantial question of law, which can be enumerated as follows:'Whether in the facts and circumstances of the case, Ex. P-2A is admissible in evidence and if admitted whether it is correctly interpreted by the appellate Court ?'2. In view of this substantial question of law which has been enumerated by this Court while admitting the appeal, both the learned counsel appearing for the parties have been heard with reference to evidence on record, Shri Joshi has tendered the original document, i.e. Ex. P-2A at the time of final hearing of this appeal. It has been tallied with the Xerox copy which has been admitted in evidence by the trial Court. The said document Ex. P-2A mentions:'BHADA CHITTI LIKHA LENEWALE KAZI BASHIR MOHAMMAD WALD GULAM MOHAMMAD INDORE MALWA MILL INHO KO LIKHDENE WALE DHANNA WA MOTI LODHA SA INDORE MALWA MILL ISA KE TUMHARI INAMI ZAMIN DO EKAD PACHAS DECIMAL....'It further mentions:'DARMIYAN KI ZAMIN T...
Madhya Pradesh State Mining Corporation Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Dec-11-1995
Reported in: [1996]218ITR495(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee and the following question of law has been referred to us by the Tribunal, which reads as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is not entitled to initial depreciation of Rs. 3,83,170 under Section 32(1)(iv) of the Income-tax Act, 1961 ?'The brief facts which are necessary for the disposal of this reference, are that the assessee is a M. P. State Government company incorporated under the Companies Act, 1956. The assessment year involved is 1979-80, the accounting period being from April 1, 1978, to March 31, 1979. For providing residences to persons employed in its business, the assessee claimed to have purchased from the M.P. Housing Board, Bhopal, residential quarters at a cost of Rs. 9,57,924 under a hire purchase agreement and claimed an initial depreciation at the rate of 40 per cent. and amountin...
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