Madhya Pradesh Court March 1996 Judgments
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Kadhora Ballo Kachhi Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Mar-11-1996
Reported in: 1998(2)MPLJ348
R.P. Awasthy, J.1. This judgment shall also govern the disposal of Criminal Appeal No. 1259 of 1986 (Mukund v. State of M. P.) and Criminal Appeal No. 1231 of 1986 (Kallu alias Hari Narayan v. State of M.P.).2. Appeal filed by accused/appellant Kadhora registered as Criminal Appeal No. 1258 of 1986, appeal filed by accused/appellant Mukund registered as Criminal Appeal No. 1259 of 1986 and appeal filed by accused/appellant Kallu alias Harinarayan registered as Criminal Appeal 1231 of 1986 arise out of the judgment dated 8-10-1986 delivered by the Special Judge, Damoh, holding the accused/appellants guilty for committing offences punishable Under Sections 396 and 365 of the Indian Penal Code and sentencing them each to undergo imprisonment for life and rigorous imprisonment for five years respectively on both of the said counts. All of the said appellants have challenged the said findings and sentences in the said appeals. Since they arise out of a single judgment, they are being dispos...
Commissioner of Income Tax Vs. Shelly Products.
Court: Madhya Pradesh
Decided on: Mar-09-1996
Reported in: (1997)139CTR(MP)255
A. K. MATHUR, C.J. :All the aforesaid cases involve common question of law and facts; therefore, they are disposed of by this common judgment.2. The aforesaid two references (MCC No. 368 and 369 both of 1993) at the instance of the Revenue filed under s. 256(1) of the IT Act, have been referred by the Tribunal to this Court on the question of law for answer, which reads as under :'Whether on the facts and in the circumstances of the case, the Tribunal was justified in directing the AO to refund the tax with interest paid by the assessee on the income returned ?'3. Both the aforesaid writ petitions (MP No. 2750/84 & MP No. 3773/87) have also been filed by the Assessee(s) petitioner(s) claiming that the amount of tax paid by them may be refunded. By order dt. 13th Aug., 1984 (Annex. E. filed in MP No. 2750/84), the assessee/petitioner was informed that the refund may be given for taxes paid on regular assessment which has been annulled now excluding taxes paid in advance and on self-asse...
Nandlal Jaiswal and Co. Vs. Commissioner of Income Tax.
Court: Madhya Pradesh
Decided on: Mar-09-1996
Reported in: (1997)142CTR(MP)501
A. K. MATHUR, C.J. :This is a reference under s. 256(1) of the IT Act, 1961 and the following question of law has been referred by the Tribunal for answer by this Court :'Whether the Tribunal, in the facts and under the circumstances of the case, was justified in restoring the penalty ?'2. The assessee firm derived its income from truck plying, flour mill and timber business. The assessee failed to comply with the terms of the notice under ss. 143(2) and 142(1) of the Act. Therefore, assessment was completed under s. 144 of the Act, determining the total income at Rs. 63,160 as against the returned income of Rs. 16,000. Income from truck plying was estimated at Rs. 25,000 and income from timber business was also estimated at Rs. 33,710. The net income from flour mill was estimated at Rs. 4,000. As no books of accounts were produced, genuineness of the shares could not be verified. Registration was, therefore, refused. Since the assessed income was more than 80 per cent, penalty under s...
Smt. Manoramadevi Agrawal Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Mar-08-1996
Reported in: (1996)136CTR(MP)278; [1997]223ITR435(MP)
A.R. Tiwari, J.1. At the instance of the assessee, the Tribunal stated the case and referred the undernoted question of law arising out of the orders passed in W. T. A. Nos. 93 to 96 and 100 to 104/Ind of 1989 on the applications registered as R. A. Nos. 19 to 22 and 26 to 30/Ind of 1990 under section 27(1) of the Wealth-tax Act, 1957 (for short 'the Act'), for our opinion :' Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the Amnesty Scheme did not suspend the provisions of the Wealth-tax Act, 1957, and as such there was no promissory estoppel against the statute and the returns of wealth filed by the assessee were not voluntary and, therefore, the assessee was liable to the penalties under Sections 18(1)(a) and 18(1)(c) of the Wealth-tax Act, 1957?'2. Briefly stated, the facts of the case are that the assessee is assessed as an individual. The years of assessment are 1977-78 to 1980-81 for penalties under Section 18(1)(c) of the Act and...
Commissioner of Income-tax Vs. J.P. Dubey
Court: Madhya Pradesh
Decided on: Mar-08-1996
Reported in: [1997]223ITR451(MP)
N. K. Jain, J. 1. This order shall dispose of the Department's applications under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), made in all the three aforesaid miscellaneous civil cases to direct the Income-tax Appellate Tribunal, Indore, to refer the undernoted three questions said to be of law to this court for its opinion arising out of its common order dated February 16, 1990, passed in I. T. A. Nos. 447, 448 and 449/(Ind) of 1986 and its refusal to refer the questions by order dated November 21, 1990, passed in R. As. Nos. 104, 105 and 106/(Ind) of 1990 :' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in deleting the addition of Rs. 78,000 on account of unexplained investment in the property in the name of the assessee's wife when it was clearly established that the gift by Shri Devkinandan Choubey to the assessee's wife was false as the said person had very limited means ?(ii) Whether, on the facts and in the circums...
Binodiram Balchand Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-08-1996
Reported in: [1997]223ITR261(MP)
A.R. Tiwari, J.1. At the instance of the assessee, the Tribunal has stated the cases and referred the undernoted questions for our consideration and opinion under Section 256256(1) of the Income-tax Act, 1961 (for short, 'the Act').2. In Miscellaneous Civil Case No. 85 of 1990, the Tribunal has stated the case and referred the question arising out of the order dated April 3, 1989. passed by the Tribunal in I. T. A. No. 653/(Ind) of 1984 on Application No. 46/(Ind) of 1989 :' Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the assessee is not entitled to deduction of bad debt of Rs. 1,90,570 '3. In Miscellaneous Civil Case No. 304 of 1991, the Tribunal has stated the case and referred the question arising out of the order dated June 18, 1990, passed by the Tribunal in I. T. A. No. 759/(Ind) of 1985 on Reference Application No. 174/(Ind) of 1990 :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holdi...
Sultansingh Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Mar-08-1996
Reported in: 1997CriLJ657
ORDERT. S. Doabia, J.1. Should a Juvenile Court consist of the Chief Judicial Magistrate alone or of a Bench consisting of judicial officers as envisaged by Section 5 of the Juvenile Justice Act, 1986 (hereinafter referred to as the 1986 Act) read with Notification No. D. 1976-2359/XXVI-II-88. This is the only question which is required to be determined in this petition preferred under Section 482 of the Code of Criminal Procedure, 1973.2. Facts in brief be noticed.This petition has been preferred against an order dated 12th October, 1993. By this, a direction has been given by the Fourth Additional Sessions Judge, Gwalior, that the age of Sultansingh, the delinquent juvenile be determined by the juvenile Court.3. The learned counsel appearing for the petitioner submits that the age of the delinquent juvenile has already been determined by the Chief Judicial Magistrate, Gwalior and an Order to this effect was passed on 23rd of November, 1993. It has been indicated that the date of birt...
Commissioner of Income-tax Vs. Malthuram Rajendra Kumar.
Court: Madhya Pradesh
Decided on: Mar-08-1996
Reported in: (1997)142CTR(MP)160
BY THE COURT :This is an IT reference at the instance of the Revenue and the following two questions 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 to hold that statutory notice of 14 days was required to be given to the assessee when the order refusing continuation of registration was under s. 185(5) and not under s. 186 ?2. Whether the Tribunal was right in law to hold in the facts and circumstances of the case that it was a case of mere passing of assessment order under s. 144 and not a case where there was deliberate default on the part of assessee compelling AO to make best judgment assessment order ?2. The brief facts giving rise to this case are that the ITO refused to grant continuation of registration to the assessee firm for asst. yr. 1983-84 despite assessees applying in Form No. 12 within time on the ground that the assessment for the year under consideration was being made un...
United India Insurance Co. Vs. Leelabai and ors.
Court: Madhya Pradesh
Decided on: Mar-08-1996
Reported in: I(1997)ACC327
S.B. Sakrikar, J.1. This judgment shall also govern the disposal of Misc. Appeal No. 53/90; United India Insurance Co. v. Durgesh and Ors., as these two appeals arise out of common Award and involve common question of law for decision.2. Unsuccessful appellant United India Insurance Co. has directed above two appeals against the common Award dated 14th Oct., 1989, passed by Additional M.A.C.T., Jhabua in Claim Case Nos. 7/87 and 8/87, thereby granting compensation of Rs. 75,200/- and Rs. 10,000/- respectively in favour of the appellant, Leelabai and Ors- in Claim Case No. 7/87 and claimant Durgesh in Claim Case No. 8/87 together with interest at the rate of 12% p.a. from the date of filing of Claim Petition till realisation of the amount.3. The facts lie in a narrow compass. That on llth May, 86 deceased Bhagirath alongwith respondent, Bhupendra Singh and other labourers were going on a tractor attached with the trolley bearing registration No. RJH 1522 from Village Semlia to bring som...
Khandelwal Oil Industries Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Mar-07-1996
Reported in: [1997]223ITR176(MP)
A.R. Tiwari, J. 1. In compliance with the directions issued by this court, the Tribunal has stated the case and referred the undernoted questions of law arising out of the order passed by the Tribunal in I. T. A. No. 21/(Ind) of 1982 decided on August 2, 1983, connectible with R. A. No. 88/(Ind) of 1983 for the assessment year 1974-75 for our consideration and opinion : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee could not claim to set off the entire disclosed income pertaining to the assessment years 1972-73 to 1975-76 against the addition to the income for the assessment year 1974-75 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in dividing the disclosed income of Rs. 31,600 into four equal parts and considering each part as the income disclosed in respect of a particular assessment year ?' 2. The facts lie in a narrow compass. 3. The assessee is a...
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