Madhya Pradesh Court April 1996 Judgments
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Lachhiram Puranmal Moman Barodiya Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-09-1996
Reported in: [1997]228ITR309(MP)
N.K. Jain, J.1. By this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the applicant assessee seeks direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer to this court the following questions said to be of law arising out of consolidated order dated September 10, 1987, of the Tribunal passed in I.T.As. Nos. 747, 1105, 1106 and 1107/Ind of 1984 relating to the assessment years 1976-77 to 1978-79 and its refusal to make a reference by its order dated November 16, 1987, passed in R. A. No. 139/Ind. of 1987 :'(i) Whether, on the facts and in the circumstances of the case and having regard to the findings of the learned Commissioner of Income-tax (Appeals) in the assessment year 1975-76 which is accepted by the Department, the Tribunal is justified in law to uphold a part of the interest payments as disallowable ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in l...
Malwa Vanaspati and Chemicals Co. Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-09-1996
Reported in: [1997]228ITR668(MP)
A.R. Tiwari, J.1. At the instance of the assessee, the Tribunal has stated the case and referred the undernoted questions, arising out of the common order dated January 17, 1990, passed by it in I.T.A. Nos. 294 to 296/Ind. of 1985 and I.T.A. No. 1031/Ind. of 1984 for the assessment years 1974-75, 1975-76, 1976-77 and 1978-79 on applications registered as R.A. Nos. 31 to 34/Ind. of 1990, for our consideration and opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not entitled to enlarge its claim in the assessment year 1974-75 for weighted deduction at the stage of fresh assessment pursuant to the order of the Appellate Assistant Commissioner ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was not entitled to weighted deduction on storage charges and rent on de-oiled cake stored on way to Bombay awaiting shipment, rent for tarpaulin...
Commissioner of Wealth Tax Vs. H.H. Maharani Usha Devi.
Court: Madhya Pradesh
Decided on: Apr-09-1996
Reported in: (1997)140CTR(MP)166
ORDERA.R. TIWARI, J. :These two cases involve common questions and as such, are heard analogously.2. The CWT has filed these applications under S. 27(3) of the WT Act, 1957 (for short the Act) proposing the undernoted common questions, labelled as of law, for the asst. yrs. 1966-67 and 1967-68 arising out of the common order passed by the Tribunal in WTA Nos. 94 to 96 and 136 to 141/Ind/85 pertaining to asst. yrs. 1962-63 to 1970-71. However, these two cases relate only to two assessment years as noted above :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in quashing the CWT(A) order on the technical defect of same described in the notice under S. 35 whom the correct name of the assessee was described in the order under S. 35 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the notice under S. 35 did not contain the mistake to be rectified when it was specifically mentioned in the annex...
Singhai Rakesh Kumar Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: [1997]227ITR81(MP); 1997(2)MPLJ138
1. By this writ petition, the petitioner has challenged the validity of Section 2(1A) and Section 2(14)(iii) levying income-tax on agricultural income.2. The brief facts giving rise to this writ petition are that the petitioner sold certain agricultural lands within the municipal limits of Bina. Capital gains thereon was assessed by the Assessing Officer by order dated October 17, 1983. In the second appeal filed before the Income-tax Appellate Tribunal, the Tribunal by order dated May 24, 1985, following the decision of the Bombay High Court in the case of Manubhai A. Sheth v. N. D. Nirgudkar, Second ITO : [1981]128ITR87(Bom) , held that the agricultural lands though situated within the municipal limits are not exigible to capital gains tax. The Commissioner of Income-tax filed a reference application under Section 256(1) of the Income-tax Act, 1961, and the Tribunal referred the question whether profits arising from sale of agricultural lands amount to capital gains within the meanin...
Commissioner of Income-tax Vs. Shree Synthetics Ltd.
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: [1997]227ITR145(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, as extracted below, on rejection of the application registered as R, A. No. 273/Ind. of 1992 for the assessment year 1979-80, arising out of the order dated July 17, 1992, passed by the Tribunal in I.T.A. No. 47/Ind. of 1987 for our consideration and opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling penalty levied under Section 273(2)(aa) of the Act ?'2. Briefly stated, the facts of the case are that the Assessing Officer levied penalty of Rs. 18,00,000 under Section 273(2)(aa) of the Act for the assessment year 1979-80, which was cancelled in appeal by the Commissioner of Income-tax (Appeals). The Revenue then filed an appeal before the Tribunal. The Tribunal found as a fac...
Commissioner of Income-tax Vs. Rajiv Udyog
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: [1997]227ITR209(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 a case and refer the proposed question as extracted below on rejection of the application registered as R. A. No. 241/Ind of 1992 for the assessment year 1983-84 on February 8, 1993, arising out of the order passed by the Tribunal on July 27, 1992, in I. T. A. No. 681/Ind of 1989 for our consideration and opinion ;' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling penalty levied under Section 271(1)(c) for concealment of sales tax refund received by the assessee and for wrong claim of deduction under Section 80J in the sixth year of industrial undertaking ?'2. The facts lie in a narrow compass.3. Penalty of Rs. 85,000 was levied under Section 271(1)(c) of the Act against the non-applicant-assessee. This was deleted by the fir...
Deepak Natkar Vs. Deepali Natkar
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: II(1996)DMC506
A.R. Tiwari, J.1. The unsuccessful husband in two Courts below has filed this Letters Patent Appeal under Clause X of the Letters Patent impugning the order dated 27.4.1992 passed by the learned Single Judge of this Court in First Appeal No. 140 of 1989.2. Facts lie in a narrow compass. The appellant presented a petition under Section 13(1)(ia) and (ib) of the Hindu Marriage Act, 1955 (for short 'the Act') on 1.12.1987 in the Court of District Judge, Shajapur for dissolution of marriage by decree of divorce. The marriage had taken place according to Hindu rites in the year 1980 and from this wedlock, they have a daughter. The respondent disputed the allegations. The Trial Court on appreciation of the evidence found that the allegations of cruelty and desertion were not established and dismissed the petition, registered as Hindu Marriage Case No. 1 of 1989 on 1.8.1989. Dissatisfied, the husband filed the First Appeal under Section 28 of the Act against the order of refusal to grant decr...
Singhai Rakesh Kumar Vs. Union of India and ors.
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: (1996)134CTR(MP)280
BY THE COURT :By this writ petition, the petitioner has challenged validity of s. 2(1A) and s. 2(14)(iii) levying income-tax on agricultural income.2. Brief facts giving rise to this writ petition are that the petitioner sold certain agricultural lands within the municipal limits of Bina. Capital gains thereon was assessed by the AO by order dt. 7th Oct., 1983. In the second appeal filed before the Tribunal, the Tribunal by order dt. 24th May, 1985, following the decision of the Bombay High Court in the case of Manu Bhai A. Sheth vs . N. D. Nirgudkar, Second ITO : [1981]128ITR87(Bom) , held that the agricultural lands though situated within the municipal limits are not exigible to capital gains tax. The CIT filed reference application under s. 256(1) of the IT Act, 1961 and the Tribunal referred the question whether profits arising from sale of agricultural lands amount to capital gains within the meaning of IT Act, 1961 or not. The Bombay High Court in the above case held that capital...
Commissioner of Income Tax Vs. Singhai Rakesh Kumar.
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: (1996)134CTR(MP)287
ORDERBY THE COURT :This is an income-tax reference under s. 256(2) of the IT Act at the instance of the Revenue. The following question of law has been referred for answer by this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the profit arising from the sale of agricultural lands did not amount to capital gains within the meaning of IT Act, 1961 ?'2. Brief facts giving rise to this reference are that in the previous years relevant to the asst. yrs. 1981-82 and 1983-84, the assessee sold certain agricultural lands owned by him and situate within the Municipal limits of Bina and made certain profits which the ITO assessed as capital gains amounting to Rs. 40,500 and Rs. 18,780 respectively. On appeal, the CIT(A) upheld the order of the ITO. Thereafter, the assessee approached the Tribunal and the Tribunal held that the profits of the sale of agricultural lands were not capital gains within the meaning of provisions of s. 2(14) ...
Swatantra Kumar Vs. Qamar Ali and 3 ors.
Court: Madhya Pradesh
Decided on: Apr-08-1996
Reported in: I(1997)ACC162
S.K. Dubey, J.1. Claimant has filed this appeal under Section 110-Dof the Motor Vehicles Act, 1939 for enhancement of the compensation awarded in M.V.C. No. 68/79 vide award, dated 2nd May, 1985 by Additional Motor Acqidents Claims Tribunal, Bhopal.2. On 6.1.1977the appellant who was a pillion rider on a motor cycle met with an accident by the use of motor vehicle, i.e. Jeep No. MPD 8349 owned by respondent No. 4, driven by respondent No. 1 and insured by respondent No. 3. The Tribunal on the evidence adduced by the parties recorded a finding that the accident occurred due to rash and negligent driving of the jeep driver as a result of which the motor cyclist and pillion rider received severe multiple injuries. The claimant who is a photographer by profession was a pillion rider who received the simple communited fracture.of the shaft of right femur and a compound commu-nited fracture of right tibia and febula as a result of which he. was admitted in the hospital upon whom operation wa...
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