Madhya Pradesh Court January 1996 Judgments
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Commissioner of Income-tax Vs. Abhay Kumar Jaswant Kumar and Mithalal ...
Court: Madhya Pradesh
Decided on: Jan-29-1996
Reported in: [1997]225ITR842(MP)
A.R. Tiwari, J.1. Miscellaneous Civil Case No. 240 of 1989 was listed today for final hearing. On the request of the parties, Miscellaneous CivilCase No. 225 of 1990 and Miscellaneous Civil Case No. 226 of 1991 are also listed through supplementary cause list and all these three cases entailing common questions of facts and law are heard analogously and are being disposed of by this common order.2. These applications are filed by the Commissioner of Income-tax, Bhopal, under Section 256(2) of the Income-tax Act, 1961.3. In Miscellaneous Civil Case No. 240 of 1989, the undernoted question of law is proposed for a direction to the Tribunal to state the case and refer the same ;' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in dismissing the appeal on the basis of its decision in Mithalal Ashok Kumar when the said decision was not accepted by the Department ?'4. In Miscellaneous Civil Case No. 225 of 1990, the undernoted question of law is prop...
Asharam Saboo and Sons Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-29-1996
Reported in: [1996]220ITR622(MP)
A.R. Tiwari, J.1. In compliance with the directions issued by this court on September 21, 1984, in Miscellaneous Civil Case No. 179 of 1981, presented by the applicant-assessee under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the case and referred the undernoted questions of law, arising out of the orders passed in ITA Nos. 570 and 571/ (IND) of 1979, for our opinion :' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in maintaining the order of refusing registration ? (ii) Whether, on the facts found by the Tribunal, an inference that the firm is non-genuine could be drawn and registration could be refused in the light of the language of Sections 184 and 185 of the Income-tax Act, 1961 ? (iii) Whether, on the facts and in the circumstances of the case, every assessment year is a separate assessment year and an order under Section 185 is necessary to be passed for each assessment year ?'2. Briefly stated, the facts of the c...
R.D. Joshi and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jan-25-1996
Reported in: [1996]220ITR597(MP)
A.R. Tiwari, J. 1. The applicant-assessee has filed these applications under Section 256(2) of the Income-tax Act, 1961, seeking a direction tothe Income-tax Appellate Tribunal, Indore, to state the cases and refer the common questions of law as proposed in these applications for opinion of this court : ' (1) Whether the Tribunal was correct in law in reconsidering its decision dated July 18, 1983, for the assessment years 1976-77 and 1977-78 (2) Whether the Tribunal was right in law in disallowing the interest on the entire debit balances of the partners including opening balances (3) Whether the Tribunal was correct in law in allowing the Department's appeal against the law laid down by the Madhya Pradesh High Court in the case of Alok Paper Industries reported in : [1982]138ITR729(MP) ?' 2. The facts lie in a narrow compass. The applicant-assessee is a partnership firm registered under the Partnership Act and is assessed to income-tax in the status of a registered firm. In respect...
Sanjay Jamindar Vs. Biharilal and ors.
Court: Madhya Pradesh
Decided on: Jan-25-1996
Reported in: 1(1998)ACC14
J.G. Chitre, J.1. This appeal is revolving around the point of payment of interim award in view of the provisions of Section 140 of Motor Vehicles Act, 1988 (hereinafter referred to as the Act). The order which is under challenge shows that the said accident has been prima facie caused by truck bearing number MP-09-D 9358 which on the date and time of the accident was prima facie insured with respondent No. 3. The learned Tribunal has rejected the prayer of the appellant for interim award in view of provisions of Section 140 of the Act because the Tribunal formed the opinion that Dr. R.S. Saluja who happens to be an orthopaedic surgeon was unable to opine about the permanent disability caused to the jaw of the appellant in which myomantic bone was involved. Though the Tribunal pointed out in its order that the X-ray plate from Choithram Hospital, Indore was showing that there was fracture of mandible bone, the Tribunal did not accept the opinion of Dr. Saluja. Dr. Saluja is an orthopae...
Commissioner of Income-tax Vs. Malhar Rao Tatya Saheb Holkar
Court: Madhya Pradesh
Decided on: Jan-24-1996
Reported in: [1996]220ITR466(MP)
A.R. Tiwari, J.1. At the instance of the Commissioner of Wealth-tax, Bhopal, the Tribunal has stated the case and referred the undernoted question under Section 27(1) of the Wealth-tax Act, 1957 (for short, 'the Act'), for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that reference by the Wealth-tax Officer to the Valuation Officer as to the properties was bad in law and as such the report of the Valuation Officer could not be formed the basis for reason to believe that by reason of the omission or failure on the part of the assessee to disclose fully and truly all the material facts necessary for assessment of his net wealth the net wealth chargeable to tax has escaped assessment ?'2. Briefly stated, the facts of the case are that the assessments for the assessment years 1971-72 to 1973-74 were made on March 28, 1974. Thereafter, the Wealth-tax Officer referred the matter to the Valuation Officer to ascertain the value of...
Commissioner of Income-tax Vs. Steel Ingots Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Jan-24-1996
Reported in: [1996]220ITR552(MP)
S.B. Sakrikar, J. 1. In pursuance of the directions issued by this court in St. C. C. No. 284 of 1985 (see : [1989]175ITR290(MP) ) on August 5, 1988, the Tribunal forwarded the statement of the case under Section 256(2) of the Income-tax Act, 1961, and referred the following question, as directed by this court for its opinion (page 291) :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the expenditure incurred on the foreign tour of the director and his wife in connection with the medical treatment of the director, was business expenditure of the assessee and allowable as a deduction under the Income-tax Act, 1961 ?'2. The facts of the case lie in a narrow compass. The non-applicant-assessee, Steel Ingots Private Ltd., Indore, is a private limited company deriving income from manufacture and sale of steel ingots from waste iron material and scrap. For the assessment year 1981-82, it claimed total foreign travel expenses to the tun...
Commissioner of Income-tax Vs. Tejbali Singh Transport Co.
Court: Madhya Pradesh
Decided on: Jan-24-1996
Reported in: [1996]220ITR408(MP)
1. This is a reference application under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue for calling a reference from the Tribunal of the following questions of law :'(1) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the pay loader machine falls under Clause III (D)(8) of Appendix-I of the Income-tax Rules, 1962, and was, therefore, entitled to depreciation at the rate of 30 per cent. ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that pay loader, a movable machine is entitled to additional depreciation in terms of Section 32(1)(iia)? (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the pay loader machine falls under Clause III(D)(8) of Appendix-I of the Income-tax Rules and was, therefore, entitled to depreciation at the rate of 30 per cent.?' (sic) 2...
Commissioner of Income-tax Vs. Ramlal Chiranjilal
Court: Madhya Pradesh
Decided on: Jan-24-1996
Reported in: [1996]220ITR505(MP)
A.R. Tiwari, J.1. At the instance of the Commissioner of Income-tax, Bhopal, the Income-tax Appellate Tribunal, Indore, has stated the case and referred the undernoted question of law under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that no penalty is leviable on a registered firm under Section 271(1)(a) of the Income-tax Act, 1961, treating it as unregistered firm under Section 271(2) of the Act when the advance tax paid is more than the assessed tax on the registered firm ?'2. The facts lie in a narrow compass.3. The non-applicant-assessee was assessed in the status of a registered firm. It filed its return of income for the assessment year 1976-77 on August 19, 1977, which was to be filed on June 30, 1976. There was a delay of 13 months. The assessee had applied for extension of time up to October 30, 1976. The prayer was allowed till September 30...
Commissioner of Income-tax Vs. Uttamchand Sahijram and ors.
Court: Madhya Pradesh
Decided on: Jan-24-1996
Reported in: (1996)135CTR(MP)70; [1996]220ITR517(MP); 1996(0)MPLJ885
A.R. Tiwari, J.1. On request, the abovenoted miscellaneous civil cases, entailing common questions of fact and law are heard analogously and are being disposed of by this common order.2. Right at the threshold it may be stated that Miscellaneous Civil Case No. 458 of 1992 was listed today. On request the other miscellaneous civil cases, as particularised above, were also ordered to be listed today through supplementary cause list for analogous hearing as connected matters. These miscellaneous civil cases are registered on the applications of the Commissioner of Income-tax, Bhopal, presented under Section 256(2) of the Income-tax Act, 1961, and contain the under noted question, categorised as one of law, for direction to the Tribunal to state the case and refer the same for our opinion :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the amended provisions of Section 43B were applicable to the assessment...
Commissioner of Income-tax Vs. Omprakash Premchand and Co.
Court: Madhya Pradesh
Decided on: Jan-23-1996
Reported in: [1997]227ITR590(MP); 1996(0)MPLJ876
A.R. Tiwari, J. 1. On applications presented by the Commissioner of Income-tax, Bhopal, under Section 256(1) of the Income-tax Act, 1961, and registered as R. A. Nos. 39, 40 and 41/Ind. of 1986 arising out of the orders passed in I. T. A. Nos. 814, 815 and 816/Ind. of 1986, pertaining to the assessment years 1977-78, 1978-79 and 1979-80, the Income-tax Appellate Tribunal, Indore, has referred the undernoted question for our opinion :' Whether, on the facts and in the circumstances, the Tribunal is justified in law in holding that the firm was liable to be assessed as a registered firm in respect of the assessment years under consideration '2. The facts lie in a narrow compass. The assessee is a firm. It came into existence for the first time for the accounting period beginning on April 1, 1975, and ending on March 31, 1976, with 17 partners constituting it. The said partnership was evidenced by a deed of partnership dated September 15, 1975. For the financial year 1975-76, the firm was...
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