Madhya Pradesh Court January 1996 Judgments
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Rajendra Singh and anr. Vs. Tulsa Bai
Court: Madhya Pradesh
Decided on: Jan-17-1996
Reported in: I(1996)DMC572
N.P. Singh, J.1. This appeal, as well as First Appeal No. 363 of 1995, arise out of the same judgment and decree dated 25.11.1994 passed by the Additional District judge, Narsinghpur in Civil Suit No. 3-A of 1992 decreeing the suit in part for recovery of the price of the ornaments given to the plaintiff Tulsa Bai as a gift at the time of her marriage. Hence they are disposed of by this common judgment.2. The respondent Tulsa Bai filed the instant civil suit against the appellant for return of the silver and golden ornaments which were given to her at the time of her marriage with the appellant No. 1 Rajendra Singh, in alternative for recovery of the value of the ornaments amounting to Rs. 53,820/-3. The case of the respondent/plaintiff was that she was married with the appellant No. 1, son of appellant No. 2, according to the Hindu customary rights in the month of April, 1988. The appellants had presented silver and golden ornaments, worth Rs. 30,200/- to the respondent at the time of...
Sabra Bano W/O Mohammad Hanif Vs. Chairman, M.P. Electricity Board and ...
Court: Madhya Pradesh
Decided on: Jan-17-1996
Reported in: 1997(1)MPLJ448
J.G. Chitre, J.1. This appeal has been admitted on solitary substantial question of law which can be enumerated as mentioned hereunder :'Whether dismissal of the suit for declaration and for injunction of electricity supply is illegal?'2. The case of the appellant can be mentioned hereunder in brief for unfolding the dispute between a father and the daughter. The appellant Sabra Bano happens to be the daughter of Respondent No. 3 Mohammad Issac and she happens to be residing in one portion of the building owned by Respondent No. 3 Mohd. Issac situated in municipal limits of Ratlam Municipal Council. There was a litigation between Mohd. Issac and Mohd. Hanif, the husband of Sabra Bano instituted in Ratlam Civil Court of competent jurisdiction wherein Mohd. Issac had averred that Mohd. Hanif, the husband of Sabra Bano was occupying a portion of his building as tenant. That suit is still pending. During the pendency of that suit, it appears from the record that, the electricity supply bei...
Commissioner of Income Tax Vs. Shree Tea Co. and ors.
Court: Madhya Pradesh
Decided on: Jan-17-1996
Reported in: (1996)135CTR(MP)66
HIGH COURT OF MADHYA PRADESH : INDORE BENCHA. R. TIWARI, J. :On request, the above noted Misc. Civil Cases, entailing common question of facts and law are heard analogously and are being disposed of by this common order.2. Right at the threshold it may be stated that Misc. Civil Case No. 514 of 1992 was listed today, on request the other Misc. Civil Cases, as particularised above, were also ordered to be listed today through supplementary cause list for analogous hearing as connected matters. These Misc. Civil Cases are registered on the applications of the CIT, Bhopal presented under s. 256(2) of the IT Act, 1961 and contain the undernoted question, categorised as one of law, for direction to the Tribunal to state the case and refer the question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the amended provisions of s. 43B were applicable to asst. yr. 1984-85 when the said amendment was effective from 1s...
Commissioner of Income Tax Vs. Dwarkadas Ghashiram
Court: Madhya Pradesh
Decided on: Jan-17-1996
Reported in: (2000)158CTR(MP)403
ORDERA.R. TIWARI, J.The Commissioner, Bhopal, submitted applications under section 256(2) of the Income Tax Act, 1961, seeking direction to the Tribunal, Indore, to state the case and refer the common questions as extracted below, in these cases as particularised above :(1) Whether, on the facts and in the circumstances of the case, Tribunal was justified in holding that no order under section 25A of 1922 Act or under section 171 of 1961 Act is necessary ?(2) Whether, on the facts and in the circumstances of the case, Tribunal was justified in holding that the consolidated list of all assets in, the name of various members of the family, found in the locker, at the time of search has no probative value for establishing the fact that income of the individual members of the HUF was that of HUF ?2. The assessee in all these cases is common but the assessment years are from 1979-80 to 1983-84. -3. Today Misc. Civil Case No. 231 of 1993 was listed before us. The counsel for the applicant, h...
Commissioner of Income-tax Vs. Christian Fellowship Hospital
Court: Madhya Pradesh
Decided on: Jan-16-1996
Reported in: [1996]219ITR676(MP)
1. This is a reference application under Section 256(2) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Jabalpur, for calling for a reference from the Income-tax Appellate Tribunal. A notice of this application was given to the other side. The following two questions have been framed by the Revenue :' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Commissioner of Income-tax cannot exercise jurisdiction under Section 263 in respect of an order passed by the Income-tax Officer in pursuance of the direction by the Inspecting Assistant Commissioner under Section 144B of the Income-tax Act, 1961 (ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of Section 10(22A) applied to the facts of the case ?' 2. The brief facts giving rise to this application for reference are that the assessee is assessed to tax in the status of an as...
Commissioner of Income-tax Vs. Bhupendra Kumar Patel and ors.
Court: Madhya Pradesh
Decided on: Jan-16-1996
Reported in: [1996]220ITR203(MP)
1. This is a reference called for by this court on application made by the Revenue under Section 256(2) of the Income-tax Act, 1961, from the Tribunal and the Tribunal has referred the following question of law for opinion of this court :'Whether a partner is entitled to exemption under Section 80L of the Income-tax Act in respect of interest earned by the firm on bank deposits held in its name ?'2. The brief facts giving rise to this reference are this : The assessees/non-applicants are partners in P. D. and Company, Raipur, which firm had deposits in the bank yielding interest income, which was assessed in the hands of the said firm and the share income of the aforesaid three partners including interest income was assessed in the hands of the said partners. The said partners had claimed deduction under Section 80L of the Income-tax Act for the part of the interest income from the bank which was included in the share income from the firm, but the said claim was rejected by the Income-...
Agarwal K.C. and ors. Vs. Western Coal Fields Ltd. and ors.
Court: Madhya Pradesh
Decided on: Jan-16-1996
Reported in: [1996(73)FLR1651]; (1998)IIILLJ1049MP
ORDERD.P.S. Chauhan, J.1. The status of the petitioners is not disputed regarding their employment in the Western Coalfields Ltd. They are working in the school run by this Company. Their salaries are also paid by the Company.2. The learned counsel for the petitioner submitted that by means of this petition, the petitioners are challenging the order dated September 12, 1985 (Annexure P. 1) and the order dated October 4, 1984 (Annexure P.2).3. Return has been filed but in the return no specific cause has been shown. Regarding the arguments advanced by the learned counsel for the petitioner, the submission of the learned counsel for the respondents is that so far Section 52 of the Mines Act, 1952 is concerned, it is applicable in the case of the petitioners. Sub-sections (1) and (2) of Section 52 are quoted below :'52. Annual leave with wages, - (1) Every person employed in a mine who has completed a calendar year's service therein shall be allowed, during the subsequent calender year, l...
Commissioner of Income-tax Vs. Inderpal
Court: Madhya Pradesh
Decided on: Jan-16-1996
Reported in: [1996]220ITR221(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue and the following question has been referred by the Tribunal for answer of this court, which reads as under :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the share of profit from Shiv Shankar Soap Factory arising to the assessee's wife, Smt. Pushpa Devi, did not arise from the assets transferred directly or indirectly to Smt. Pushpa Devi by the assessee and, therefore, the said share of profit was not includible in the assessee's income under Section 64(1)(iii) of the Income-tax Act, 1961, for the assessment year 1973-74 ?'2. The facts giving rise to this reference are thus : The assessee's wife, Smt. Pushpa Devi, became a partner in a partnership firm known as Shiv Shankar Soap Factory. The capital invested by Smt. Pushpa Devi came out of funds, gifted to her by her husband, the present assessee. Smt. Pushpa Devi was a sleeping...
Commissioner of Income-tax Vs. Everest Cold Storage
Court: Madhya Pradesh
Decided on: Jan-16-1996
Reported in: (1996)134CTR(MP)473; [1996]220ITR241(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer of this court :' Whether, on the facts and in the circumstances of the case, the Commissioner of Income-tax was correct in law in invoking his jurisdiction under Section 263 of the Income-tax Act, 1961 ?'2. The brief facts giving rise to this reference are as follows: The assessee is a partnership-firm deriving income from business of running a cold storage and ice factory. In the course of assessment proceedings, it claimed an investment allowance under Section 32A of the Act on the plant and machineries installed in the cold storage plant. This was allowed by the Income-tax Officer. The assessee also claimed relief under Section 80J of the Act in respect of the cold storage. The Income-tax Officer also allowed relief under Section 80f of the Act. Since there was not enough profit during the years under c...
indrakumar Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jan-16-1996
Reported in: I(1996)DMC638
R.D. Shukla, J.1. The appeal is directed against the judgment and order dated 6.9.1988 of the Sessions Judge, Indore passed in S.T. No. 247/83 whereby accused-appellant has been convicted Under Section. 302 IPC for having committed murder of Meerabai on the intervening night of 3rd and 4th August, 1983 at Larkana Nagar, Indore and sentenced to imprisonment for life. He is further convicted Under Section 309 IPC for having committed attempt to suicide and sentenced to imprisonment till rising of the Court. (Accused has been acquitted of the offence Under Section 506 IPC for having caused intimidation to Meerabai).2. It is not in dispute that Meerabai (deceased)-daughter of (P.W.I) Sunderlal r/o Tagore Colony, Khandwa, was married to accused-appellant Indrakumar. Indrakumar was living in the joint family house consisting of his brother Laxmichand, his wife Madhubai, father Gulabrai and his wife (mother) Ishwaribai. They have got a multi-storied building. The married members of the family...
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