Madhya Pradesh Court April 1996 Judgments
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Commissioner of Income-tax Vs. Sumermal Gopichand
Court: Madhya Pradesh
Decided on: Apr-15-1996
Reported in: (1997)138CTR(MP)149; [1997]226ITR456(MP)
S.K. Kulshrestha, J. 1. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law, arising out of the order dated February 23, 1990, of the Tribunal, passed in appeal ITA No. 639/Ind. of 1987, on an application having been made to the Tribunal by the Revenue under Section 256(1 ) of the Income-tax Act, 1961 ;'Whether, on the facts and in the circumstances of the case, the Tribunal correctly construed Section 43B of the Income-tax Act, 1961, that when under the provisions of the relevant statute the sales tax, though fallen due in the accounting year but was payable after the close of the accounting year it was not open to the Income-tax Officer to disallow the tax payable and actually paid within the time allowed ?'2. The respondent-assessee was assessed to income-tax for the year 1985-86, previous year ending Diwali, 1984. The assessee observed the mercantile system of accounting and claimed deduction on account of sales tax in the sum of Rs. ...
Commissioner of Income-tax Vs. M.P. Audhyogik Vikas Nigam Ltd.
Court: Madhya Pradesh
Decided on: Apr-15-1996
Reported in: (1997)142CTR(MP)524; [1997]225ITR782(MP)
A.K. Mathur, C.J. 1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the applicant/Revenue and the following question of law has been referred by the Tribunal to this court for answer :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the fee paid to the Registrar of Companies for increasing the authorised share capital is allowable as deduction under Section 37 of the Income-tax Act and as revenue expenditure ?'2. The brief facts giving rise to this petition are thus : The assessee is a financial institution registered and incorporated under the Companies Act, 1956, A sum of Rs. 75,120 was incurred as expenditure towards the payment of fee for increasing the authorised share capital of the company. This amount was paid to the Registrar of Companies. The Income-tax Officer treated the expenditure as capital in nature and...
Commissioner of Income-tax Vs. Bhilai Machine Tools
Court: Madhya Pradesh
Decided on: Apr-12-1996
Reported in: [1997]228ITR200(MP)
1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provisions of Section 161(1) of the Income-tax Act, 1961, were not applicable and the assessee could not be assessed as an association of persons ?'2. The brief facts giving rise to this reference are thus : The assessee-trust was created by the settlor, one Shri Sohanlal, by settling a sum of Rs. 5,100 for the benefit of minors, Rajesh, Satish, Ravi Kumar and Ku. Rinku. The assessee claimed that it is not liable for tax being a specific trust with the beneficiaries having specified shares. The Assessing Officer accordingly assessed the trust as an association of persons. In appeal, the Appellate Assistant Commissioner directed to assess the income of the trust in the hands of ...
Anil Kumar JaIn Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Apr-12-1996
Reported in: 1996CriLJ3191; II(1996)DMC640
V.K. Agarwal, J.1. The accused/appellant has preferred this appeal against his conviction for offence punishable under Section 304B of the IPC and sentence of 7 years R.I. imposed on him therefor, by judgment dated 28.4.92 in S.T. No. 91/ 91 of the Court of IIIrd Additional Sessions Judge, Bhopal.2. The undisputed facts are that the deceased Hemlata was married to accused/appellant on 14.2.89. Deceased Hemlata died of hanging on 23.7.89, i.e. within about six months of her marriage. The prosecution story in brief is that the accused/appellant used to ask deceased Hemlata to bring money from her parents and relatives and used to maltreat and torture her. On account of the maltreatment and cruelty, the deceased Hemlata committed suicide by hanging herself. The accused/appellant had called his landlord Ramprasad Prajapati (PW 1) immediately after the incident, who lodged the report (Ex.P-7) of the incident. Police came to the spot and got opened the door of the room in which the deceased ...
Anil Kumar JaIn Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Apr-12-1996
Reported in: 1996(0)MPLJ594
K.K. Agarwal, J.1. The accused/appellant has preferred this appeal against his conviction for offence punishable under Section 304B of the Indian Penal Code and sentence of 7 years R. I. imposed on him, therefor, by judgment dt. 28-4-1992 in S. T No. 91/91 of the Court of IIIrd Additional Sessions Judge, Bhopal.2. The undisputed facts are that the deceased Hemlata was married to accused/appellant on 14-2-1989. Deceased Hemlata died of hanging on 23-7-1989, i.e. within about six months of her marriage. The prosecution story in brief is that the accused/appellant used to ask deceased Hemlata to bring money from her parents and relatives and used to maltreat and torture her. On account of the maltreatment and cruelty, the deceased Hemlata committed suicide by hanging herself. The accused/appellant had called his landlord Ramprasad Prajapati (P.W. 1) immediately after the incident, who lodged the report (Ex.P 7) of the incident. Police came to the spot and got opened the door of the room i...
Jameel HusseIn and anr. Vs. Om Prakash Singh Gurjar and ors.
Court: Madhya Pradesh
Decided on: Apr-12-1996
Reported in: II(1998)ACC124; 1996(0)MPLJ1070
ORDERT.S. Doabia, J.1. Saleem, a young man of eighteen died in an accident. On 10th of June, 1990, he was travelling in a tempo bearing No. MBH 6606. He was going towards Balmore; near Jadda ka pura, a truck bearing No. MBG 9315, hit this tempo and he died. A claim petition was filed by the parents of the deceased. This was subject-matter of adjudication before the Motor Accidents Claims Tribunal (hereinafter referred to as the Tribunal). The Tribunal has come to the conclusion :(i) that, Saleem died on account of rash and negligent driving on the part of the truck referred to above; and(ii) that, Saleem, who died in the accident is a tempo mechanic and he was earning rupees fifteen only per- day. Accordingly his monthly income was assessed as rupees four hundred fifty only per month.(iii) that, it was accordingly concluded that he would be contributing only rupees one hundred fifty towards the family kitty. Applying a multiplier of 16, compensation to the extent of rupees twenty-eight...
Lily Kutty Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Apr-12-1996
Reported in: 1996(0)MPLJ1042
ORDERT.S. Doabia, J.'Every child has a right to love and be loved and to grow up in an atmosphere of love and affection and of moral and material security and this is possible only if the child is brought up in a family. The most congenial environment would, of course, be that of the family of his biological parents. But if for any reason it is not possible for the biological parents or other near relative to look after the child or the child is abandoned and it is either not possible to trace the parents or the parents are not willing to take care of the child, the next best alternative would be to find adoptive parents for the child so that the child can grow up under the loving care and attention of the adoptive parents. The adoptive parents would be the next best substitute for the biological parents.' (AIR 1984 SC 469, Lakshmi Kant Pandey v. Union of India.)1. A staff nurse of Kamla Raja Hospital, Gwalior thought of giving mother's love and affection to a female child left abandon...
Shri Zamidar Kautumbic Nyas and anr. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Apr-11-1996
Reported in: [1998]230ITR200(MP)
J.C. Chitre, J.1. The appellant is hereby assailing the correctness, propriety and legality of the order which has been passed by the District Judge, Indore, in the matter of Civil Suit No. 6-A of 1979 on December 5, 1980, by which the learned District Judge dismissed the suit filed by the appellant. While dismissing the suit, the learned District Judge held that in view of the provisions of Section 43 of the Wealth-tax Act, 1957 (hereinafter referred to as the Act for convenience), the civil court did not have the jurisdiction to decide the present suit.2. The few facts need to be stated for the purpose of unfolding the controversy indicated by the present appeal are stated as mentioned hereunder. As averred by the appellant, on October 30, 1956, Rao Nihalkaran, son of Rao Chhattrakaran and Mrs. Vandanadevi, wife of Rao Nihalkaran, executed a trust deed and by that deed Rao Nihalkaran transferred the suit property which was belonging to him bearing No. 22, Raoji Bazar, Indore, to the ...
Shri Zamidar Kautumbic Nyas and anr. Vs. Union of India and ors.
Court: Madhya Pradesh
Decided on: Apr-11-1996
Reported in: (1998)147CTR(MP)205
J. C. CHITRE, J. :The appellant is hereby assailing the correctness, propriety and legality of the order which has been passed by the district judge, Indore, in the matter of Civil Suit No. 6-A of 1979 on 5th December, 1980, by which the learned district judge dismissed the suit filed by the appellant. While dismissing the suit, the learned district judge held that in view of the provisions of s. 43 of the WT Act, 1957 (hereinafter referred to as the Act for convenience), the civil Court did not have the jurisdiction to decide the present suit.2. The few facts need to be stated for the purpose of unfolding the controversy indicated by the present appeal are stated as mentioned hereunder. As averred by the appellant, on 30th October, 1956, Rao Nihalkaran, son of Rao Chhattrakaran and Mrs. Vandanadevi, wife of Rao Nihalkaran, executed a trust deed and by that deed Rao Nihalkaran transferred the suit property which was belonging to him bearing No. 22, Raoji Bazar, Indore, to the said trus...
Commissioner of Income-tax Vs. Sureshchand Mittal
Court: Madhya Pradesh
Decided on: Apr-10-1996
Reported in: [1997]228ITR793(MP)
N.K. Jain, J.1. The aforesaid miscellaneous civil cases contain common question of facts and law and thus were heard analogously and are being disposed of by this common order.2. By these four applications under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), the Department seeks a direction to the Income-tax Appellate Tribunal, Indore, to state the cases and refer to this court the following common question, said to be of law, arising out of the consolidated order dated May 29, 1992, of the Tribunal passed in I.T.A. Nos. 673 to 676/Ind. of 1990 and its refusal to make reference by the order dated February 16, 1993, passed in R. A. Nos. 158 to 161/Ind of 1992 relating to the assessment years 1983-84 to 1986-87 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty levied under Section 271(1)(c) of the Income-tax Act, 1961 ?'3. The Assessing Officer levied penalties of Rs. 12,000, Rs. 1,00,000, Rs. 92,000 and...
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