Madhya Pradesh Court March 1996 Judgments
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National News Print and Paper Mills Ltd. Vs. Commissioner of Income-ta ...
Court: Madhya Pradesh
Decided on: Mar-13-1996
Reported in: [1997]223ITR688(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee 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 justified in law in not entertaining the additional ground raised by the applicant before the hearing of the appeal ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that no adequate ground was brought but to condone the delay in filing the additional grounds?' 2. The year of the assessment involved-is 1981-82. The assessee filed an appeal before the Tribunal against the order dated December 19, 1984, of the Commissioner of Income-tax (Appeals). The said order was served upon the assessee on January 7, 1985, and appeal was filed on February 2, 1985. Later on, the assessee filed an application on December 22, 1988, for admission ...
State Bank of Indore Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-13-1996
Reported in: [1997]223ITR762(MP)
A.R. Tiwari, J.1. The assesses (State Bank of Indore) has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), arising out of the order passed by the Tribunal on January 9, 1991, in I. T. A. No. 388/Ind of 1986 seeking direction to the Tribunal to state the case and refer the undernoted questions, categorised as of law, for our opinion :' (i) Whether, on the facts and in the circumstances of the case, the Commissioner of Income-tax had reasons to set aside the order of the Income-tax Officer under Section 263 of the Income-tax Act and was correct in directing him to make a fresh assessment ?(ii) Whether the Income-tax Appellate Tribunal was correct in applying the decision reported in : [1985]155ITR120(SC) to the facts of the case before it ?(iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that deduction under Section 80M should have been allowed on net dividend ?(iv) Whether, on the facts and ...
Rajendra Parekh Vs. M.P. Electricity Board and ors.
Court: Madhya Pradesh
Decided on: Mar-13-1996
Reported in: 1997(1)MPLJ113
ORDERS.K. Dubey, J.1. The petitioner-contractor has filed this revision under section 19 of the Madhya Pradesh Madhyastham Adhikaran Adhiniyam, 1983 (for short 'the Act') aggrieved of the award dated 16-10-1989 passed in Reference Case No. 87 of 1987 by the Madhya Pradesh Arbitration Tribunal (for short 'the Tribunal').2. The facts leading to this revision are these. The petitioner in pursuance of the notice inviting tender (Ex.P.2) submitted his tender for the work of feeding, breaking and passing of coal at hopper at Korba (Darri Kerva) West Bank Thermal Plant of Madhya Pradesh Electricity Board (for short 'the Board') of which an agreement was executed on 15-3-1986 (Ex. D.23-A). A dispute in respect of certain claims arose between the petitioner and the Board. The petitioner applied for a reference under section 7 of the Act to the Tribunal by a petition under section 7-A of the Act which was contested by the Board. The Tribunal after holding that the respondent Board is covered wit...
State of Madhya Pradesh Vs. Ganesh Ram
Court: Madhya Pradesh
Decided on: Mar-13-1996
Reported in: 1997CriLJ2116
T.S. Doabia, J.1. This appeal has been preferred by the State of Madhya Pradesh. It is directed against the judgment of acquittal recorded by the Additional Session Judge Vidisha. The respondent was proceeded against for an offence said to have been committed under Section 306 of the Indian Penal Code. His wife Shreebai has said to be have committed suicide and respondent said to have abetted in this crime.2. It is not in dispute that Shreebai died of drowning. The only question which is required to be gone into in this case is whether the respondent took any positive step with a view to induce the deceased to commit suicide. The evidence which has been brought on record be now noticed:3. The prosecution story is that the respondent always used to demanding Rs. 20,000/- by way of dowry. The marriage took place about ten to eleven years before the date of occurrence. The further prosecution story is that the respondent would misbehave with his wife. It is also stated that he had illicit...
Punjab National Bank Vs. Maqbool Ahmad Qureshi and anr.
Court: Madhya Pradesh
Decided on: Mar-12-1996
Reported in: 1996(0)MPLJ689
ORDERS.C. Pandey, J.1. This revision under Section 115 of the Code of Civil Procedure is directed against the order dated 23-1-1991, passed by Shri M. A. Minz, IIIrd Addl. Judge to the Court of District Judge, Jabalpur in Civil Suit No. 24-A/1989.2. The applicant/plaintiff had filed a suit for recovery of Rs. 82,016.70 p. against the non-applicants on 26-4-1989. The plaint in the case was filed in English. After service of summons, it is alleged by the applicant that on 17-7-1990, an application was made by the counsel for the non-applicants in English to supply the copy of the statement of account in Hindi which was accordingly supplied. Thereafter on 23-1-1991, the counsel for the non-applicants filed an application under Section 137 of Civil Procedure Code requiring the applicant to give a translated copy of the plaint in Hindi. This application too was signed by the counsel for the non-applicants in English. The application filed by the counsel for the non-applicants in the court b...
Commissioner of Income-tax Vs. H.H. Maharani Prabha Rajyalaxmi
Court: Madhya Pradesh
Decided on: Mar-11-1996
Reported in: [1997]228ITR234(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 refer the proposed question of law as extracted below arising out of the order dated September 10, 1990, passed in I.T.A. No. 495/Ind of 1987 connectible with the order of refusal dated December 10, 1990, passed on RA Nos. 195 and 196/Ind of 1990 :' Whether, on the facts and in the circumstances of the case and having regard to the provision of Section 55(2) of the Income-tax Act, the Income-tax Appellate Tribunal was correct in holding that no capital gain accrued to the assessee ?'2. Briefly stated, the facts of the case are that the Assessing Officer added a sum of Rs. 50,250 being capital gain on sale of agricultural land on consideration of Rs. 1,75,000. The assessee contended that this was not taxable as the cost in the hands of the assessee was nil. The ass...
Badshah Construction Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-11-1996
Reported in: (1996)135CTR(MP)311; [1997]223ITR512(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 arising out of the order passed by the Tribunal in I..T. As. Nos. 716/(Ind) of 1987 and 257/(Ind) of 1989 for the assessment years 1984-85 and 1985-86 on applications registered as R. As. Nos. 7 and 8/(Ind) of 1991, for our opinion, under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act') :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the asses see-company was not entitled to deductions under Sections 80HH and 80I since the business of construction of roads and buildings did not bring it within the category of an 'industrial undertaking' ?'2. Briefly stated, the facts of the case are that the assessment years are 1984-85 and 1985-86, previous year ending on December 31, 1983, and December 31, 1984, respectively. The assessee is a private limited company engaged in the business of constructio...
Commissioner of Income-tax Vs. Sobhagmal Mishrilal Semlavada
Court: Madhya Pradesh
Decided on: Mar-11-1996
Reported in: [1997]223ITR554(MP)
A.R. Tiwari, J.1. At the instance of the Department (Commissioner of Income-tax, Bhopal), the Tribunal has referred the undernoted questions of law under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), relating to the assessment years 1979-80, 1980-81 and 1981-82 arising out of the orders passed by the Tribunal in I. T. A. Nos. 72 to 74/ Ind of 1987, on the applications registered as R. A. Nos. 198 to 200/Ind of 1990, for our opinion :'(1) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that there could not be valid assessment in the status of an individual when return of income was filed in the status of the Hindu undivided family ?(2) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the Income-tax Officer having exercised the option to include in the income of the mother the income of a minor child from the admission of the minor to the benefits of the partnership in a firm, could not ...
Estate of Late Tukojirao Holkar Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Mar-11-1996
Reported in: [1997]223ITR480(MP)
A.R. Tiwari, J.1. At the instance of the applicant (executor of the will), the Tribunal has stated the case and referred the undernoted question of law on applications registered as R. As. Nos. 109 to 113/(Ind) of 1990 arising out of the order dated January 17, 1990, passed by the Tribunal in W. T. As. Nos. 84 to 88/(Ind) of 1989 for the assessment years 1979-80, 1980-81, 1981-82, 1982-83 and 1983-84 under Section 27(1) of the Wealth-tax Act, 1957 (for short, 'the Act'), for our opinion :' Whether the Appellate Tribunal was correct in holding that the benefit of Section 7(4) is not available to an executrix-assessee who was assessed in a representative capacity, who was also the sole legatee and who continued to live in the building for which the said benefit was claimed ?'2. Briefly stated, the facts of the case are that the net wealth of the estate of the deceased Maharaja Holkar of Indore was assessed in the hands of Maharani Sharmisthabai Holkar as executrix of the will of the dece...
Rajesh @ Raja S/O Shashi Bhushan Das Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Mar-11-1996
Reported in: 1997(1)MPLJ136
R.P. Awasthy, J.1. It is an appeal against the finding of holding the accused/appellant guilty for committing an offence punishable under section 302 of the Indian Penal Code and sentencing him to undergo imprisonment for life.2. The accused did not dispute that Renuka Talan (since deceased) was his Cousin (daughter of the sister of his mother) and he was residing along with Renuka Talan at Village Jyotipur, where Renuka was serving as a clerk in I.D.C.S. It has also not been disputed that when Renuka caught fire he was present in the same house and on Renuka sustaining burn injuries he had called Kumkumnath (PW/11). On being asked by Belalal (PW 14), the accused took Renuka from their house to the hospital on a Rickshaw. At the said Government Hospital, Gaurella, the accused was medically examined by Dr. M. P. Khare (PW/2) and in the said medical examination, he found burn injuries on the hands and fore-arm of the accused. Hair and eyelashes of the accused were also found to have been...
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