Madhya Pradesh Court March 1996 Judgments
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Commissioner of Income-tax Vs. Umeshchand K. Patel
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: [1997]225ITR1050(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 common order dated November 30, 1990, passed in M. A. Nos. 50 and 51/Ind. of 1990, and its refusal to refer the case by order dated December 30, 1991, passed in R. A. Nos. 22, 23 and 24/Ind. of 1991 :' 1. Whether, on the facts and in the circumstances of the case, the material contained in Income-tax Appellate Tribunal's order in M. A. Nos. 50 and 51/Ind. of 1995 dated November 20, 1990, justifies recalling its earlier order in ITA Nos. 842 and 843/Ind. of 1985, 691 and 692/Ind. of 1985, 584/Ind. of 1987 and 833/Ind. of 1985 dated September 4, 1990 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal has power to review its own order ?3. Whether the Tribunal was justifie...
Leela Bai and ors. Vs. Munna Lal and ors.
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: II(1997)ACC461; 1996ACJ1190
A.S. Tripathi, J.1. These three appeals arise out of the same judgment and order dated 9.1.1995 passed by the Vth Addl. Motor Accidents Claims Tribunal, Gwalior.2. The three appeals are being disposed of by this common judgment. M.A. No. 146 of 1995 shall be the leading case.3. The undisputed facts are that one tanker No. MPG 9619 was owned by respondent No. 2, Kanhaiya Lal. Respondent No. 1, Munna Lal, was the driver of the tanker. The tanker was insured with respondent No. 3. On 21.8.1991 at about 8.15 a.m., Gulab Chand, one of the claimants, and his son, Suresh Chandra, the other claimant and one Suraj Singh (deceased) were going towards Malanpur factory on moped No. M/80. Gulab Chand was driving the moped. Near Gole Ka Mandir, the said tanker dashed the moped while being driven rashly and negligently. In that accident, on account of the tanker being driven rashly and negligently, Suraj Singh died on the spot and Gulab Chand and Suresh Chandra were injured. The first set of appellan...
Smt. Angadbai Vs. Commissioner of Wealth Tax.
Court: Madhya Pradesh
Decided on: Mar-22-1996
Reported in: (1997)141CTR(MP)256
ORDERBY THE COURT :This is a reference under s. 27(1) of the WT Act at the instance of the assessee and 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 justified in setting aside the issue in question for fresh adjudication (2) Without prejudice to the foregoing whether setting aside by the Tribunal of the matter for fresh determination by the WTO amounted to interference by the Tribunal in the discretion vested on the WTO by s. 16A of the WT Act 2. Brief facts which are necessary for answering this reference are that the assessee had 11.315 acres of land out of which she sold 0.43 acres for a sum of Rs. 53,050 in the asst. yr. 1977-78 and thus the balance remained with her was 10.785 acres. Out of this balance the assessee further sold 0.175 acres in the asst. yr. 1978-79 for Rs. 18,500 and the balance was 10.61 acres out of which she again sold 0.80 acres for Rs. 70...
ishwarchand Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-21-1996
Reported in: [1997]224ITR739(MP)
A.R. Tiwari, J.1. The assessee 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 refer the proposed questions of law, as noted below, arising out of the order passed in I. T. A. Nos. 1069 to 1074/Ind of 1985 for the assessment years 1974-75 to 1980-81, for our consideration and opinion :'(1) Whether, in the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that the books of account of professional lawyer could be rejected on the ground that the income is low and cannot be expected of a whole-time legal practitioner, when this was not the ground of rejection of the account books by the Income-tax Officer or the Appellate Assistant Commissioner ? (2) Whether, in the facts and circumstances of the case, the Appellate Tribunal could in law draw any adverse inference from the non-production of the diary by the assessee When neither the production o...
Kameshwar Singh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Mar-21-1996
Reported in: 1997(1)MPLJ145
ORDERR.S. Garg, J.1. The applicant has been apprehended in connection with crime No. 22/95, registered at Police Station, Churhata (Rewa) under section 20B of the N. D. P. S. Act.2. According to the case diary, Head Constable Girja Prasad Pandey, No. 623, was deputed to make investigation in relation to a car accident. When the said officer reached the place of occurrence, he found that one man was lying in the car in injured condition. While making investigation, the Head Constable found that one gunny bag containing 18 kgs. of Ganja was lying in the said car. The Head Constable immediately thereafter made a seizure memo, brought the accused and the contraband to the Police Station and gave an application to the Town Inspector that the offence was under the provisions of the NDPS Act, which he could not investigate and as the accused was injured, the contraband and the accused were brought to the Police Station for further action. Shri Dutt submits that according to section 42 of the ...
Kameshwar Singh Vs. the State of M.P.
Court: Madhya Pradesh
Decided on: Mar-21-1996
Reported in: 1997CriLJ1284
ORDERR.S. Garg, J.1. The applicant has been apprehended in connection with Crime No. 22/95, registered at Police Station, Churhata (Rewa) under Section 20B of the N.D.P.S. Act.2. According to the case diary, Head Constable Girja Prasad Pandey, No. 623, was deputed to make investigation in relation to a car accident. When the said officer reached the place of occurrence, he found that one man was lying in the car in injured condition. While making investigation, the Head Constable found that one gunny bag containing 18 kgs. of Ganja was lying in the said car. The Head Constable immediately thereafter made a seizure memo, brought the accused and the contraband to the Police Station and gave an application to the Town Inspector that the offence was under the provisions of the NDPS Act, which he could not investigate and as the accused was injured, the contraband and the accused were brought to the Police Station for further action. Shri Dutt submits that according to Section 42 of the NDP...
Chunnilal Onkarmal Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-19-1996
Reported in: (1996)135CTR(MP)1; [1997]224ITR233(MP)
A.R. Tiwari, J.1. At the instance of the assessee, the Tribunal has stated the case and referred the underrated question of law under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), on an application registered as R. A. No. 148/(Ind) of 1986 arising out of the order passed by the Tribunal on July 29, 1986, in I. T. A. No. 530/(Ind) of 1986 for our opinion :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the Commissioner of Income-tax had jurisdiction to initiate proceedings under Section 263 of the Income-tax Act and to revise the original assessment order ?'2. Briefly stated the facts of the case are that the assessee is a private limited company and the year of assessment is 1979-80 ending March 31, 1979. The original assessment in the case of the assessee for 1979-80 was completed by the Income-tax Officer on March 30, 1982. The Income-tax Officer later rectified the said assessment orde...
Commissioner of Income-tax Vs. Kalani Asbestos Cement (P.) Ltd.
Court: Madhya Pradesh
Decided on: Mar-19-1996
Reported in: [1997]224ITR338(MP)
A.R. Tiwari, J. 1. In compliance with the directions dated September 22, 1988, issued by this court in Miscellaneous Civil Case No. 141 of 1986, the Tribunal stated the case and referred the undernoted question of law arising out of the order dated June 27, 1985, passed by the Tribunal in I. T. A. Nos. 52 to 55/(Ind) of 1984 for the assessment years 1980-81 to 1983-84 connectible with applications registered as R. A. Nos, 86 to 89/(Ind) of 1985, for our opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sums received from the directors and shareholders of the assessee did not amount to 'deposits' within the meaning of Section 40A(8) of the Act and that no disallowance of interest under Section 40A(8) of the Act was called for ?'2. The facts lie in a narrow compass. The assessee is a private limited company known as Kalani Asbestos Cement Private Limited, Indore. During the course of assessment, the Income-tax Officer no...
Bharat Aluminium Company Ltd. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Mar-19-1996
Reported in: 1995MPLJ40
A.K. Mathur, C.J.1. This is a reference at the instance of the Assessee under Section 44(1) of the M. P. General Sales Tax Act and the following question of law has been referred by the Tribunal for answer of this Court, which reads as under :'Whether, under the facts and circumstances of the case, the Tribunal is right in holding that for the purposes of quantification of penalty under Section 17(3)(b)(ii) of the Act, 'part of the month' is the same as 'full month' and, the rate of penalty is 1% on the amount tax deposited late, even for 'part of the month'?'2. The brief facts giving rise to this reference are thus :In assessment case No. 48/80-81 for the period 1-4-1980 to 31-3-1981, the Assistant Commissioner, Sales Tax, Bilaspur passed an assessment order on 31-7-1984. Three quarterly returns were filed belatedly and the Assessee committed a default on payment of tax monthly which was not deposited in time; therefore, the Assessing Authority under Section 17(3) of the Act levied th...
Commissioner of Income Tax Vs. Kalani Asbestos Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Mar-19-1996
Reported in: (1996)134CTR(MP)428
ORDERA. R. TIWARI, J. :In compliance of the directions dt. 22nd Sept., 1988 issued by this Court in Misc. Civil Case No. 141 of 1986, the Tribunal stated the case and referred the under noted question of law arising out of the order dt. 27th June, 1985 passed by the Tribunal in ITA Nos. 53 to 55/Ind/1984 for asst. yrs. 1980-81 to 1983-84 connectible with applications registered as RA Nos. 86 to 89/Ind/85, for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sums received from the directors and shareholders of the assessee did not amount to deposits within the meaning of s. 40A(8) of the Act and that no disallowance of interest under s. 40A(8) of the Act was called for?'2. Facts lie in a narrow compass. The assessee is a private limited company known as M/s Kalani Asbestos Cement Private Limited, Indore. During the course of assessment, the ITO noticed that for each of the assessment years under appeal the assessee ...
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