Madhya Pradesh Court March 1996 Judgments
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Mrs. Banoo E. Cowasji, Vs. Commissioner of Gift-tax
Court: Madhya Pradesh
Decided on: Mar-07-1996
Reported in: [1997]223ITR219(MP)
A.R. Tiwari, J.1. Miscellaneous Civil Case No. 41 of 1987 and Miscellaneous Civil Case No. 200 of 1987 cover the reference made by the Tribunal under Section 26(1) of the Gift-tax Act, 1958 (for short, 'the Act'), at the instance of the assessee. Miscellaneous Civil Case No. 44 of 1989 is in compliance with the directions issued by this court under Section 26(2) of the Act. As these cases involve the same question about the taxability as gift and the share on that basis, the cases are heard analogously and are being disposed of by this common order.2. In Miscellaneous Civil Case No. 41 of 1987, the undernoted question of law, arising out of G. T. A. No. 10/(Ind) of 1984 decided on April 14, 1986, and connectible with R. A. No. 46/(Ind) of 1986 for the assessment year 1974-75, is submitted for our opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee as per deed dated November 12, 1973, made a taxable gift withi...
Onkar Singh and anr. Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Mar-07-1996
Reported in: II(1996)DMC66
S.B. Sakrikar, J.1. The appellants have directed this appeal against the judgment of conviction and order of sentence dated 8th February, 1990, rendered by II Additional Sessions Judge, Alirajpur in S.T. No. 267/88, thereby convicting the appellants for the offences punishable under Sections 302/201 IPC and sentencing them for life imprisonment and five years RI respectively and further ordering to run these sentences concurrently.2. The prosecution case, in brief, is that appellant No.l Onkarsingh was residing in village Ambua together with his wife deceased Mery Rawat, in a Government Quarter. Onkarsingh was employed in the Government Hospital, Ambua as a Computer In-charge, and his wife deceased Mery was also working in the P.H.C. Ambua on the post of Lady Health Visitor .It is stated that appellant Onkar had illicit relations with appellant No. 2 Bayatibai, who was daughter of one Sajjansingh Chouhan, who was working as a driver in the Hospital at Ambua. It is stated that due to il...
Mrs. Banoo F. Cowasji Vs. Commissioner of Gift Tax (Also Mrs. Ketayun ...
Court: Madhya Pradesh
Decided on: Mar-07-1996
Reported in: (1996)133CTR(MP)464
A. R. TIWARI, J. :Misc. Civil Case No. 41 of 1987 and Misc. Civil Case No. 200 of 1987 cover the reference made by the Tribunal under s. 26(1) of the GT Act, 1958 (for short the Act) at the instance of the assessee. Misc. Civil Case No. 44 of 1989 is in compliance of the directions issued by this Court under s. 26(1) of the Act. As these cases involve the same question about taxability as gift and the share on that basis, the cases are heard analogously and are being disposed of by this common order.2. In Misc. Civil Case No. 41 of 1987, the undernoted question of law, arising out of the GTA No. 10/Ind/1984 decided on 14th April, 1986 and connectible with RA No. 46/Ind/86 for asst. yr. 1974-75, is submitted for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee as per deed dt. 12th Nov., 1973 made a taxable gift within the meaning of the GT Act, 1958 ?'3. In Misc. Civil Case No. 200 of 1987, the undernote...
Commissioner of Income-tax Vs. Kamdhenu Agencies
Court: Madhya Pradesh
Decided on: Mar-03-1996
Reported in: (1997)143CTR(MP)444; [1997]223ITR376(MP)
N.K. Jain, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore, has on an application under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), made by the applicant-Department, referred to this court the following questions, said to be of law, arising out of its order dated May 9, 1991, passed in I. T. A. No. 407/(Ind) of 1989 :' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Commissioner of Income-tax was not justified in invoking the provisions of Section 263 ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in taw in holding that the assessee is entitled to depreciation at 30 per cent. on machinery meant for drilling wells, holes, tube wells, etc., and investment allowance on such machinery ?'2. The year of assessment involved is 1984-85, the previous year ending on June 30, 1983. The assessee is a registered partnership firm carrying on business in dril...
Commissioner of Income-tax Vs. Mangilal JaIn and S.C. Nigam
Court: Madhya Pradesh
Decided on: Mar-01-1996
Reported in: [1997]223ITR98(MP)
A.R. Tiwari, J. 1. The applicant (Commissioner of Income-tax, Bhopal) has filed these applications under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), seeking a direction to the Tribunal to state the cases and to refer the common question of law as contained in the applications and extracted below in respect of the two assessees, M. L. Jain, non-applicant, in Miscellaneous Civil Case No. 203 of 1992, Miscellaneous Civil Case No. 207 of 1992 and Miscellaneous Civil Case No. 216 of 1992 for the assessment years 1983-84, 1984-85 and 1985-86 and non-applicant/ assessee, S. C. Nigam, in Miscellaneous Civil Case No. 208 of 1992,Miscellaneous Civil Case No, 209 of 1992 and Miscellaneous Civil Case No. 210 of 1992 for the assessment years 1983-84, 1984-85 and 1985-86 arising out of the orders dated July 16, 1991, passed by the Tribunal in I.T.As. Nos. 583, 584 and 585/(Ind) of 1988 after rejection of the applications registered as R. As. Nos. 301, 302 and 303/(Ind) of 1991 ...
Commissioner of Income Tax Vs. Prestige Fabricators Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Mar-01-1996
Reported in: (1996)136CTR(MP)269
A. R. TIWARI, J. :The CIT, Bhopal has filed this application under s. 256(2) of the IT Act, 1961 (for short the Act) seeking direction to the Tribunal to state the case and refer the proposed questions, as noted below, for our opinion arising out of the order dt. 12th April, 1993 passed by the Tribunal in ITA No. 1059/Ind/93 after rejection of the application submitted under s. 256(1) of the Act and registered as RA No. 79/Ind/93 on 26th April, 1994 for asst. yr. 1989-90 :'(1) Whether, on the facts and in the circumstances of the case, Tribunal was justified in Law in deleting the addition of Rs. 8,14,832 inspite of the fact that provisions of s. 41(1) of the IT Act are clearly applicable to the case ?(2) Whether, on the facts and in the circumstances of the case, Tribunal was justified in Law in deleting the addition of Rs. 23,260 added by the Assessing Officer under provisions of s. 40A(3) of the IT Act, 1961 ?'2. Briefly stated, the facts of the case are that the assessee had a liab...
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