Madhya Pradesh Court February 1996 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. D.M. Bhatia Industry
Court: Madhya Pradesh
Decided on: Feb-20-1996
Reported in: [1996]222ITR482(MP)
A.R. Tiwari, J.1. In compliance with the directions issued by this court in M. C. C. No. 95 of 1985-CIT v. D.M. Bhatia (Industry) [1988] 171 ITR 539 on January 8, 1988, the Tribunal has referred the undernoted question of law arising out of the orders passed by the Tribunal in I. T. A. Nos. 1288 and 1289/(Ind) of 1982 (at page 540) :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of commission paid by the assessee to Vallabh Textile and Wool Traders, Ludhiana, a proprietary concern of one of the partners of the assessee-firm, was deductible in computing the total income of the assessee and that the provisions of Section 40(b) of the Income-tax Act, 1961, were not attracted ?'2. Briefly stated, the facts of the case are that the assessee is a registered firm carrying on the business in the name and style of 'Bhatia Industries', Indore. At its head office, it had business in wholesale of cloth. It has, at its branch office, a...
Mukherjee P.K. and ors. Vs. Industrial Court and ors.
Court: Madhya Pradesh
Decided on: Feb-20-1996
Reported in: (1998)IIILLJ1112MP
ORDERN.P. Singh, J.1. In this writ Petition, the petitioners have challenged the propriety of the order dated January 13, 1995 passed by the Industrial Court, Raipur, rejecting the application of the petitioners under Section 28(j) of the Trade Unions Act for a declaration/that Respondent Nos. 2 and 3 have ceased to be the office bearers of Bharat Aluminium Mazdoor Sangh (hereinafter referred to as BAMS) on account of their promotion in the (executive cadre, as contained in Annexure-P/7.2. The BAMS is a recognised representation union of Bharat Aluminium Company Ltd.(hereinafter referred to as BALCO ) and is governed by its Constitution. The office bearers of BAMS are elected under clause 13.1 of the Constitution for a period of three years. In the election of office bearers of BAMS held on May 12, 1991, Respondent No.2 was elected as Senior Secretary, whilst Respondent No. 3 was elected as Senior Vice President.3. On September 16, 1993 the Respondent Nos. 2 and 3 were promoted from Su...
Dadamchand Keshrimal and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-19-1996
Reported in: [1996]222ITR433(MP)
A.R. Tiwari, J.1. At the instance of the applicant/assessee, the Tribunal 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'), arising out of the order passed on March 20, 1990, in I. T. A. No. 96/(Ind) of 1989 on an application registered as R. A. No. 129/(Ind) of 1990 for our opinion :'Whether, on the facts and in the circumstances of the case and on a proper construction of Sections 143(1) and 143(2)(b) of the Income-tax Act and Instruction No. 1617, dated May 18, 1985, issued by the Central Board of Direct Taxes, the Tribunal was justified in holding that the assessment completed under Section 143(1) could be reopened under Section 143(2)(b) otherwise than procedure for scrutiny of five per cent. cases laid down in the said instructions ?'2. Briefly stated, the facts of the case are that the year of assessment is 1985-86. The assessee is a firm. The assessment was initially completed under Section ...
Commissioner of Income-tax Vs. Damodardas Murarilal
Court: Madhya Pradesh
Decided on: Feb-19-1996
Reported in: [1996]222ITR401(MP)
N.K. Jain, J.1. By this reference under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that in view of Clause (b) of Section 251 of the Income-tax Act, 1961, the first appellate authority had no power of remand and, therefore, the procedural illegality could not be corrected by recourse to remanding the case to the Income-tax Officer ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the period of limitation prescribed under Section 275 of the Act could not be extended by an order of remand since in the Explanation three specific conditions have been given under which the period of limitation could be extended ?'2. The material facts giving rise to this reference, briefly, are a...
Commissioner of Wealth Tax Vs. Kailashchandra Shankarlal Trivedi.
Court: Madhya Pradesh
Decided on: Feb-19-1996
Reported in: (1996)136CTR(MP)503
ORDERINDORE BENCHA. R. TIWARI, J. :At the instance of the CWT, Bhopal, the Tribunal, Indore has stated the case and referred the undernoted question of law, arising out of the orders passed in WTA Nos. 173 & 174/Ind/1989 on applications registered as RA Nos. 51 & 52/Ind/1990 in Misc. Civil Case No. 201 of 1991; and also stated the case and referred the undernoted questions of law, arising out of the orders passed in WTA Nos. 72, 73 & 74/Ind/1989 on applications registered as RA Nos. 53, 54 & 55/Ind/1990 in Misc. Civil Case No. 202 of 1991, under s. 27(1) of the WT Act, 1957 (for short the Act) for our opinion.2. In Misc. Civil Case No. 201 of 1991, the undernoted question is referred :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that r. 1D of the WT Rules, 1957, is directory and not mandatory and, therefore, market value of the shares could be determined by yield method ?'3. In Misc. Civil Case No. 202 of 1991, the undernoted questions ...
Azad Bus Service Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-16-1996
Reported in: [1996]222ITR197(MP)
A.R. Tiwari, J.1. At the instance of the assessee, the Tribunal has stated the case and referred the undernoted question of law on Application No. 65/(Ind) of 1989 for the assessment year 1982-83 in connection with the order passed by the Tribunal in I. T. A. No. 773/(Ind) of 1985 :'Whether, on the facts and in the circumstances of the case, the unabsorbed depreciation of the firm for the assessment years 1977-78, 1978-79, 1979-80 and 1980-81 is allowable for set-off against the income of the assessment year 1982-83 ?'The facts lie in a narrow compass.2. The year of assessment is 1982-83. The assessee has been assessed in the status of a registered firm. Unabsorbed depreciation of the firm relating to the preceding assessment years 1977-78, 1978-79, 1979-80 and 1980-81 was allocated to the partners of the assessee-firm. It was not allowed by the Income-tax Officer as set-off against the income of the preceding year 1981-82. The order of the Income-tax Officer was confirmed by the first...
Commissioner of Wealth-tax Vs. Janakraj Soni
Court: Madhya Pradesh
Decided on: Feb-16-1996
Reported in: [1996]222ITR316(MP)
A.R. Tiwari, J. 1. At the instance of the applicant-Department, the Tribunal has stated the case and referred the undernoted questions of law arising out of the consolidated order dated November 22, 1989, passed in W. T. As. Nos. 41 to 44/(Ind) of 1989 on the Applications Nos. 9 to 12/ (Ind) of 1990 under Section 27(1) of the Wealth-tax Act, 1957 (for short, 'the Act') :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the Commissioner of Wealth-tax order under Section 25(2) and restoring that of the Wealth-tax Officer when the valuation of shares held by the assessee in Metalman Pipe Mfg. Co. Ltd. should have been made by applying mandatory provisions of Rule 1D of the Wealth-tax Rules, 1957, for the assessment years 1983-84 to 1986-87 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that action under Section 25(2) of the Wealth-tax Act did not lie when two opinions were p...
Bindeshwari Prasad Singh Vs. M.P. State Mining Corporation and anr.
Court: Madhya Pradesh
Decided on: Feb-16-1996
Reported in: 1997(1)MPLJ244
ORDERA.K. Mathur, C.J.1. In all these writ petitions a common question of law is involved and, therefore, they are disposed of by a common order. For the convenient disposal of these writ petitions, facts in W.P. No. 4181 of 1995, Bindeshwari Prasad Singh v. M.P. State Mining Corporation Limited, Bhopal are taken into consideration.2. Petitioner in W.P. No. 4181 of 1995 has prayed that Rule 27 of the M. P. Mining Corporation Service (Conduct) Rules, 1993 may be declared as ultra vires Articles 14, 16 and 21 of the Constitution of India and likewise the order passed on 29-11-1995 (Annexure P4) may be quashed.3. Brief facts giving rise to the writ petition are that the petitioner was a Deputy General Manager (Mines) of the M. P. State Mining Corporation Limited (hereinafter referred to as 'Corporation') in the pay scale of Nos. 3700-5000/-. The petitioner was appointed as Mining Engineer in the services of the Corporation by order dated 3-3-1979 after due selection. The petitioner joined...
Commissioner of Income-tax Vs. Prabhawati Gupta and ors.
Court: Madhya Pradesh
Decided on: Feb-15-1996
Reported in: [1998]231ITR188(MP); 1997(1)MPLJ666
1. This is an income-tax reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), and the following questions of law have been referred by the Tribunal for answer of this court, which read as under :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment order passed by the Income-tax Officer was, ab initio, void for omission to include the legal heirs of the deceased in the assessment order ? (2) Whether the Tribunal was right in setting aside the order of the Appellate Assistant Commissioner and in not passing further order directing the Income tax Officer to proceed with the assessment against the legal representative of the assessee ?'2. The brief facts giving rise to this reference are thus ; The assessee, the late H. C. Gupta, died on October 28, 1976, and the Income-tax Officer, Jabalpur, completed the assessment for the year 1970-71 on March 24, 1977, on an income of ...
Commissioner of Income-tax Vs. Sauser Liquor Traders
Court: Madhya Pradesh
Decided on: Feb-15-1996
Reported in: (1997)142CTR(MP)211; [1996]222ITR33(MP)
A.K. Mathur, C.J.1. Both the reference applications involve a common question of law ; therefore, they are disposed of by this common judgment.2. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the I. T. Act'), at the instance of the Revenue and the following question of law 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 justified in law in holding that in computing the net income of the assessee from illegal sale of liquor the assessee was entitled to deduction of Rs. 52,589 alleged to have been paid as bribes to officials, particularly when the same amount of Rs. 52,589 had been claimed as deduction against legal sales and disallowed for want of verification ?'3. The brief facts giving rise to this reference are thus ; The assessee/non-applicant is a firm deriving income from the purchase and sale of country liq...
- ‹ Prev
- 1
- 2
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »