Madhya Pradesh Court March 1996 Judgments
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Pradeep Gupta Vs. Pancham Singh and ors.
Court: Madhya Pradesh
Decided on: Mar-23-1996
Reported in: II(1997)ACC274; 1996ACJ1060
Dubey and Doabia, JJ.1. Appellant made a prayer that the service on respondent No. 2 be dispensed with, as he was ex parte before the Tribunal. Prayer is allowed.2. As regards respondent No. 1, it is stated that he is a driver and the liability of the insurance company is limited to Rs. 1,50,000/-. Therefore, the service of this appeal, which is for enhancement of the compensation, on the respondent No. 1 be also dispensed with. Prayer allowed.3. Counsel heard.4. The appellant at the time of accident was 22 years of age and was a student, who met with an accident on 11.11.1986 at about 7.30 p.m. when he was going on his motor-bike, by the truck which was driven by respondent No. 1, owned by respondent No. 2 and insured by respondent No. 3 at the relevant time. In the said accident, the appellant received fracture in right femur bone and a wound in the right thigh. He was admitted to J.A. Group of Hospitals, Gwalior on 11.11.1986 where he was operated and thereafter he was discharged fr...
Smt. Nathibai W/O Kanhaiya Lalji Vs. Maheshwari Samaj Ramola Trust and ...
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: AIR1997MP19
A.R. Tiwari, J. 1. Undaunted by unsuccess in the Execution Court, the revisionist revigorates her claim, in this Court under Section 115 of the Code of Civil,Procedure (for short 'the Code'), of immunity from eviction in execution of the decree of Competent Court, procured under Section 12(1)(a) of the M.P. Accommodation Control Act, 1961 (for short 'the Act'), on the linchpin of deposit of all dues, as declared and decreed, in the Executing Court under the umbrella, deeming it protective in terms of Sectionsl3(I)(5)(6) and 12(3) of the Act, of the decisions of single Bench of this Court reported in 1988 Jab LJ 213 : 1987 MPRCJ 23 (Lachhobai Rathore v. Registered Shri Murti God Madan Mohan Maharaj) 1990 Jab LJ 434, (Phoolchand Jain v. Chhotelal) and 1994 Jab LJ 174 (Bhagwantdas Pawaiya v. Regd. Firm Kailash Narain and Bros.) and refuses to be dissented from the decretal accommodation. 2. Brief narrative of fasciculus of facts is that the non-applicant obtained the decree against Kanhai...
Smt. Umrao Bai and ors. Vs. Sardarilal Khatri
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: AIR1997MP62
S.C. Pandey, J.1. This is an appeal filed by the plaintiffs/appellants under Section 100 of the Code of Civil Procedure against the judgment and decree dated 9-10-1993 passed by IX Additional Judge to the Court of District Judge, Jabalpur, in Civil Appeal No. 12-A/92, arising out of judgment and decree dated 16-1-1992, passed by I Civil Judge Class II, Jabalpur, in Civil Suit No. 75A/91.2. This appeal was admitted for final hearing by this Court on the following substantial question of law, vide order dated 9-5-1994:--'Whether the appeal before the lower appellate Court was barred by limitation and whether the findings of the lower appellate Court is vitiated for not recording the reasons for reversing the finding of the trial Court.'3. It may be readily seen that in this substantial question of law is in two parts. The first part relates to limitation. The second part relates to merits of the case. The appeal can be disposed of on the question of limitation alone and, therefore, it is...
Pooranchand Patel Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR176(MP)
1. This is a reference under Section 256(2) of the Income-tax Act, 1961, made at the instance of the assessee: for calling for a reference from the Tribunal and in pursuance of the directions of this court, 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 Tribunal was justified in rejecting the claim made by the assessee of loss of stock-in-trade '2. The assessee is a registered firm. The year of assessment involved is 1975-76, previous year ending on March 31, 1975. The assessee-firm filed a return of income on July 16, 1975, showing a total income of Rs. 1,54,543. Nearly three years later, a revised return was filed on June 27, 1978, showing total income at Rs. 73,543 and thereby reducing Rs. 81,000 on account of value of stock of sal seeds. The assessee was in possession of stock of sal seeds said to have been collected on the strength of a contract with the forest department, ...
Commissioner of Income-tax Vs. Delhi Bidi Sales Agencies
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR54(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as '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 :' Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 70,000 paid to one of the partners who was ousted from the benefits of partnership was a revenue expenditure and not a capital expenditure ?'2. The brief facts giving rise to this reference are thus : The year of assessment involved is 1978-79. The firm, Star Agency, was constituted by six partners as was evidenced from the deed of partnership dated Novem-ber 22, 1973. The partnership was at will. Smt. Qamrunnissa, one of the partners of the said firm, had a 23 per cent. share therein. The other two partners of the said firm, namely, Mohd. Javed and Mohd. Sabir, ousted Smt. Qamrunnissa from the partnership on October 29, 1974, and they ca...
Commissioner of Income-tax Vs. Smt. Bilkishbai
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR570(MP)
N.K. Jain, J.1. By this application under Section 256(2) of the Income-tax Act, 1961, the applicant--Department seeks a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted questions said to be of law for the opinion of this court, arising out of its order dated July 24, 1991, passed in I. T. A. No. 675/(Ind) of 1987 and its refusal to refer the case by order dated December 18, 1991, passed in R. A. No. 395/(Ind) of 1991 :' 1. Whether, on the facts and in the circumstances of the case, the land sold by the assessee was agricultural land, the surplus on the sale of which was not chargeable to tax as business income ? 2. Whether, on the facts and in the circumstances of the case, the surplus on the sale of land has not arisen to the assessee from an adventure in the nature of trade ? 3. Whether, on the facts and in the circumstances of the case, the repeated sales and purchases by the assessee in lands is not an adventure in trade and was not...
Commissioner of Income-tax Vs. Bhilai Mahila Samaj
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR173(MP)
1. This is an income-tax reference at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961. The following questions of law have been referred by the Tribunal for answer by this court ;' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee-trust is entitled to claim of exemption under Section 11 when declaration was filed in contravention of Rule 17 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions of Section 13(1)(bb) are not applicable to the assessee's case ?' 2. The assessee, Bhilai Mahila Samaj, is a trust formed with the object of looking after the family members of the employees of the Bhilai Steel Plant who owing to accident have either expired or have been rendered invalid. The original assessment for the year under consideration was completed on a total income of Rs. 90,990. On appeal before the Appellate Assistant Commiss...
Commissioner of Income-tax Vs. Barjatiya Children Trust
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR640(MP)
A.R. Tiwari, J.1. The applicant (Commissioner of Income-tax, Bhopal) has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short the Act), seeking a direction to the Tribunal to state the case and to refer the proposed question of law after rejection of the application registered as R. A. No. 444/Ind. of 1991 for the assessment year 1985-86 on January 10, 1992, arising out of the order dated September 27, 1991, passed by the Tribunal in I.T.A. No. 602/Ind. of 1989 for our considerationand opinion :--'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that mere confirmation with CIR No. of the creditor and appearance of the amount in the balance-sheet of the creditor would be enough to accept the genuineness, credit-worthiness and capacity to lend and no further enquiry and production of the creditor for exemption is necessary ?'2. Briefly stated, the facts of the case are that the assessment y...
Commissioner of Income-tax Vs. Devshree Vipanan Sahakari Sanstha Ltd.
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR654(MP)
A.R. Tiwari, J.1. The applicant (Commissioner of Income-tax, Bhopal) has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), seeking a direction to the Tribunal to state the case and to refer the proposed question of law after rejection of the application registered as R. A. No. 441/Ind of 1991 for the assessment year 1984-85 on January 10, 1992, arising out of the order dated February 22, 1991, passed by the Tribunal in I. T. A. No. 995/Ind of 1985, for our consideration and opinion :'Whether, on the facts and in the circumstances of the case and on interpretation of the relevant provision of the statute, the Income-tax Appellate Tribunal was justified in holding that the assessee was entitled to carry forward of losses though the return was belated ?'2. Briefly stated, the facts of the case are that the assessee submitted the return of income showing loss of Rs. 2,39,860 on October 23, 1984. As the return was not filed within time prescribed...
Commissioner of Income-tax Vs. Gajrajsingh Nathusingh
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR1027(MP)
N.K. Jain, J. 1. By this application under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), the applicant-Department seeks adirection to the Income-tax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the undernoted three questions said to be of law for the opinion of this court arising out of its order dated June 27, 1991, passed in I. T. A. No. 460/Ind. of 1989 and its refusal to refer the case by order dated November 26, 1991, passed in R. A. No. 252/Ind. of 1991 :' (1) Whether on the facts and in the circumstances of the case, there was any material with the Income-tax Appellate Tribunal justifying cancellation of penalty under Section 271(1)(c) ?(2) Whether, on the facts and in the circumstances of the case, the cancellation of penalty on the ground that the assessee would have succeeded in quantum appeal, if filed, was a relevant consideration when penalty under Section 271(1)(c) was held imposable even in agreed assessments ?(3) Whether the...
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