Madhya Pradesh Court April 1996 Judgments
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Commissioner of Income Tax Vs. M. P. State Handloom Weavers Co-operati ...
Court: Madhya Pradesh
Decided on: Apr-18-1996
Reported in: (1997)142CTR(MP)406
BY THE COURT :This is an application under s. 256(1) of the IT Act at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer to this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the activities of the society are in the nature of cottage industry as contemplated in s. 80P(2)(a)(ii) of the IT Act, 1961 and thus, entitled for exemption ?'2. The brief facts giving rise to this reference are thus : The assessee is a co-operative society acting as the apex society for the primary societies of Weavers. It supplies raw materials and machineries to the primary societies to be supplied to weavers and then purchases the manufactured goods from them to be sold at fair price in the market. In response to notice issued under s. 148 of the IT Act, the assessee filed its return at Nil after claiming exemption under s. 80P of the Act. It was submitted that since the society was engaged in t...
Commissioner of Income-tax Vs. Krebs and Co.
Court: Madhya Pradesh
Decided on: Apr-17-1996
Reported in: [1998]229ITR615(MP)
1. Both the references involve common questions and, therefore, they are disposed of by a common order. For convenient disposal of both these references, the facts given in Miscellaneous Civil Case No. 440 of 1990 are taken into consideration. 2. Both the parties aggrieved by the order of the Income-tax Appellate Tribunal dated September 29, 1989, moved the Tribunal for making a reference to this court. Accordingly, the Tribunal has made a reference to this court framing two questions--one at the instance of the assessee and the other at the instance of the Revenue. 3. The question referred at the instance of the Revenue for our answer reads as under :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that only 20 per cent, of the fee of 2,04,032 francs was taxable ?' 4. The question referred at the instance of the assessee reads as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the...
Commissioner of Income-tax Vs. Steel Tubes of India Ltd. (No. 1)
Court: Madhya Pradesh
Decided on: Apr-17-1996
Reported in: [1997]228ITR38(MP)
A.R. Tiwari, J.1. At the instance of the Department (Commissioner of Income-tax, Bhopal), the Tribunal has stated the case and referred the undernoted question labelling it as one of law under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), arising out of the order dated July 13, 1992, passed in I.T.A. No. 383/Ind. of 1987 for the assessment year 1982-83 for our consideration and opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not treating the computer as office appliance and allowing investment allowance thereon ?'2. Briefly stated, the facts of the case are that the assessee is a limited company. The year of assessment is 1982-83, the previous year ending on March 31, 1982. The Assessing Officer treated the computer as an office appliance and did not allow investment allowance. On appeal, the Commissioner of Income-tax (Appeals), placing reliance on the earlier orders of the Tribunal, held that the computer was no...
Ku. Sonal and anr. Vs. Board of Secondary Education, Bhopal and anr.
Court: Madhya Pradesh
Decided on: Apr-16-1996
Reported in: AIR1996MP240; 1997(1)MPLJ483
ORDERRajeev Gupta, J.1. This order shall govern the disposal of Writ Petitions Nos. 2316/95, 2359/95 and 2389/95 also.2. The petitioners in these four petitions are students, who had appeared in the Final Examinations for Class XII, conducted by Board of Secondary Education (respondent No. 1) in the year 1995.3. The petitioners, on their own assessment, were expecting good/very good marks for their performance in the examinations. On receiving their mark-sheets, the petitioners were rather shocked on knowing the marks, shown to have been secured by them. On recovering from the above shock, the petitioners applied for 'Retotalling of Marks' in some/all subjects by depositing the requisite fee as per the relevant Regulation. The Board of Secondary Eduction intimated the petitioners that in spite of 'Retotalling of Marks', the marks, shown to have been secured by them in the original mark-sheet, remain unchanged.4. Being disappointed and frustrated on account of the non-fructification of ...
Skyline Industries Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-16-1996
Reported in: [1998]229ITR492(MP)
N.K. Jain, J. 1. Pursuant to the order dated August 11, 1989, of this court in Miscellaneous Civil Case No. 116 of 1987 (see Skyline Industries (P.) Ltd. v. CIT : [1991]187ITR130(MP) ), the Income-tax Appellate Tribunal, Indore Bench, Indore, has under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), stated the case and referred the following question said to be of law to this court (at page 131) : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in refusing to rectify the order dated June 6, 1985, passed by the Tribunal dismissing the appeals preferred by the assessee ?' 2. The assessee is a private limited company. The assessment year involved is 1980-81, the previous year ending on June 30, 1979. The assessee dealt in manufacture and sale of conductors. During the relevant assessment year, the assessee received a credit note for Rs. 1,75,613 from Hindustan Aluminium Corporation Ltd., towards refund of excess sales tax charged ...
Commissioner of Income-tax Vs. P. Shasali Cloth Stores
Court: Madhya Pradesh
Decided on: Apr-16-1996
Reported in: [1998]229ITR359(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 question, as extracted below, arising out of the order passed on June 14, 1993, in I. T. A. No. 115/Ind of 1989 on rejection of the application presented under Section 256(1) of the Act registered as R. A. No. 109/Ind of 1993 on March 18, 1994, for the assessment year 1987-88, for our consideration and opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the addition of Rs. 1,56,253 made by the Assessing Officer under Section 40A(3), as the assessee failed to prove the exceptional or unavoidable circumstances under which cash payments were made and also tried to defeat the provisions of Section 40A(3) by splitting up the payments on a single day into two or more of Rs. 2,500 or less ?'2...
Mst. Kalavati and anr. Vs. Dhaniya Bai and ors.
Court: Madhya Pradesh
Decided on: Apr-16-1996
Reported in: II(1997)DMC141
Usha Shukla, J. 1. This miscellaneous appeal has been filed against the order passed by First Additional District Judge, Satna rejecting under Order 7, Rule 11, C.P.C. the application of the appellants for a succession certificate Under Section 372 of the Indian Succession Act.2. In this case it is not disputed that the application for succession certificate was filed by the appellants representing themselves to be the second wife and her son from the deceased respectively. Admittedly the objectors/respondents were the first wife and her children from the deceased. The objectors raised a preliminary objection under Order 7, Rule, 11 C.P.C. on the ground that on their own showing, the petitioners were the second wife and her son from the deceased, and the second marriage during the life-time of the first wife being void under the Hindu Marriage Act, the petitioners had no interest whatsoever in the property of the deceased. This argument appealed the learned Additional District Judge, w...
Swastik Roadways and anr. Vs. Commercial Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Apr-16-1996
Reported in: 1996(0)MPLJ939
ORDERA.K. Mathur, C.J.1. The petitioners by this writ petition have challenged the validity of Sections 57, 58 and 59 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (known as M. P. Commercial Tax Act) and have prayed that the same may be declared as ultra vires of the Constitution of India, as Entry 54 of List-II of Vllth Schedule of the Constitution, the State Legislature is not competent to legislate and cover the transporter/carrier subject to the provisions of the M. P. Vanijyik Kar Adhiniyam, 1994, (hereinafter referred to as the Act of 1994') which repealed the M.P. General Sales Tax Act, 1958.2. The petitioners are carrying on business of clearing and forwarding agents. They receive goods for being consigned to outside the area of their operation as also receive goods from place to place outside their principal place of business for delivery to consignees. In short, they are clearing and forwarding agents or Dalals transporting goods. They also provide warehouse facilities t...
Dewas Tools Pvt. Ltd. Vs. Union of India (Uoi)
Court: Madhya Pradesh
Decided on: Apr-16-1996
Reported in: 1996(87)ELT25(MP)
ORDERC.K. Prasad, J.1. They are heard.2. This application has been filed for issuance of an appropriate writ or direction for quashing of Circular No. 84/90 (Annexure A) issued by the Asstt. Collector. Further prayer has been made for quashing of [Annexure B] the show cause notice issued by the Superintendent, Central Excise.3. Shri Kohli appearing on behalf of the petitioners submits that the foundation of show cause notice is a decision of Bombay High Court in the case of. Britannia Industries v. Union of India - 1989 (44) E.L.T. 630. He submits that the facts and circumstances of the case, ratio of the aforesaid case does not apply. He submits that . Britannia Industries case (supra) pertains to deduction whereas the present case pertains to addition. He further submits that the respondents cannot go beyond ratio laid down in Union of India and Ors. v. Bombay Tyre International Ltd. and Ors., AIR 1984 S.C. 420. The matter is yet to be adjudicated by the authorities concerned and the...
Commissioner of Income-tax Vs. Oriental Trading Co.
Court: Madhya Pradesh
Decided on: Apr-15-1996
Reported in: [1997]227ITR695(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, to state the case and refer the undernoted two questions said to be of law to this court, arising out of its order dated February 8, 1991, passed in ITA No. 280/ Ind. of 1986 and its refusal to refer the case by order dated September 23, 1991, passed in R. A. No. 78/Ind. of 1991 for the assessment year 1980-81 :' (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in confirming the order of the Appellate Assistant Commissioner allowing registration ? (2) Whether, on the facts and in the circumstances of the case, the assessee was entitled for registration ?' For the assessment year 1980-81, the assessee made an application for registration on the basis of a deed of partnership executed on July 5, 1979, by the following persons :1. Shr...
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