Madhya Pradesh Court April 1996 Judgments
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Sanjiv Arora Vs. National Insurance Co. Ltd. and ors.
Court: Madhya Pradesh
Decided on: Apr-04-1996
Reported in: 1997ACJ173; AIR1997MP5; 1996(0)MPLJ668
1. The appellant has preferred this Letters Patent Appeal against the order passed by the learned single Judge on a revision preferred by the appellant. The appellant was the claimant before the Motor Accident Claims Tribunal, Shivpuri. The learned Tribunal had allowed him compensation to the tune of Rs. 31,033/- and theclaimant had filed execution for recovery of the amount. Against the award, the Insurance Company had preferred an appeal after depositing 50% of the awarded amount which was withdrawn by the claimant/appellant.2. The learned single Judge in the Misc. Appeal of the Insurance Company held that the liability of the Insurance Company was limited to pay only Rs. 6,000/-. After the decision of the Misc. Appeal of the Insurance Company, an application was filed by the Company in the execution proceedings that its liability to pay having been determined by the High Court only up to the extent of Rs. 6,000/-, it was entitled to the refund of balance amount withdrawn by the clai...
Kashiram Vs. State of Madhya Pradesh and ors.
Court: Madhya Pradesh
Decided on: Apr-04-1996
Reported in: AIR1996MP247
S.C. Pandey, J.1. This is an appeal under Section 100 of the Code of Civil Procedure (hereinafter the CPC for short) filed by the plaintiff against the judgment and decree dated 26-7-86, passed by the First Additional Judge to the Court of District Judge, Ho-shangabad in Civil Appeal No. 53-A/81 arising out of judgment and decree dated 1-5-81, passed by Civil Judge, Class II, Sohagpur in Civil Suit No. 40-A/80.2. The appellant filed a suit for declaration of his title and for permanent injunction restraining the respondent No. 1 from interfering with his possession of the land. It was also claimed that the order passed by the competent authority and the Sub-Divisional Officer, Sohagpur in Revenue Case No. 735/ A/90 B(3) 74-75 Under Section 11 of the M. P. Ceiling on Agricultural Holdings Act, 1960 (hereinafter the Act for short) be declared void. The appellant claimed that he was holding Khasra No. of 80,8.87 acres of land situate in village Dhadhiyakishore, Tahsil Sohagpur, District H...
Commissioner of Income-tax Vs. P.D. Agrawal and Co.
Court: Madhya Pradesh
Decided on: Apr-04-1996
Reported in: [1997]226ITR924(MP)
A.R. Tiwari, J.1. At the instance of the Department, the Tribunal has stated the case and referred the under-noted questions of law on the application registered as R. A. Nos. 54 to 57/Ind. of 1992 arising out of the order dated January 22, 1992, passed in I. T. A. Nos. 846, 847/Ind. of 1985 and I. T. As. Nos. 678, 679 and 680/Ind. of 1988 for the assessment years 1980-81, 1981-82, 1983-84 and 1984-85, for our consideration and opinion :' 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessee is an 'industrial undertaking' engaged in the manufacture or production of articles or things and thereby holding that it is entitled to deduction under Sections 80HHA and 80J of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee is entitled to investment allowance under section 32A and whethe...
Commissioner of Income-tax Vs. Hope Textiles Ltd.
Court: Madhya Pradesh
Decided on: Apr-04-1996
Reported in: [1997]225ITR993(MP)
1. By these applications under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), the Revenue seeks direction to the Income-tax Appellate Tribunal, Indore Bench, Indore, to state the case and refer the undernoted question of law to this court for its opinion, arising out of the Tribunal's order dated December 5, 1990, passed in I.T.A. Nos. 280 and 281/Ind. of 1985 and its refusal to refer the case by orders dated November 30, 1992, passed in R. A. Nos. 34 and 35/Ind. of 1991, for the assessment years 1972-73 and 1974-75, respectively :' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Income-tax Officer was not empowered to make fresh disallowance during the reassessment proceedings after the original assessment had been set aside by the Commissioner of Income-tax (Appeals) ?'2. In both these cases the assessments made by the Assessing Officer for the aforesaid assessment years (1972-73 and 1974-75) were set ...
Commissioner of Income-tax Vs. Harkeshdas
Court: Madhya Pradesh
Decided on: Apr-03-1996
Reported in: [1997]228ITR289(MP)
S.K. Kulshrestha, J.1. The Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, has referred the following question of law for the opinion of this court, on an application under Section 256(1) of the Income-tax Act, 1961, made by the Revenue, as arising out of order dated October 15, 1987, of the Tribunal in I. T. A. No. 599/Nag of 1984 :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the spouse's income is not assessable in the hands of the assessee even after the Taxation Laws (Amendment) Act, 1975, adopting the same principles as were laid down by the Supreme Court in the case of Prembkai Parekh : [1970]77ITR27(SC) ?'2. The assessee is an individual, who was assessed for the assessment year 1978-79. On November 22, 1969, the assessee gifted a sum of Rs. 72,000 to his wife, Smt. Ramkalidevi, who on August 25, 1974, invested the amount in the firm of Satyanarayana Ashokkumar. Later, a sum of Rs. 45,000 was withdrawn by her from the ...
Mukunchand Baid Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-03-1996
Reported in: (1997)142CTR(MP)147; [1997]226ITR907(MP)
1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee. The following question of law has been referred by the Tribunal for answer by this court :' On the facts and in the circumstances of the case, whether the Appellate Tribunal was right in holding that there was no sufficient compliance with the provisions of Section 184(7) of the Income-tax Act for granting the renewal of registration particularly in view of the Board's Circular F. No. 26/3/65-II(AI), dated June 26, 1965 ?'2. The assessee is a partnership firm. The assessee was granted registration and it was renewed year after year. For the assessment year 1982-83, the assessee filed Form No. 12 for renewal of registration on March 31, 1983, along with the return. As there was a delay in filing Form No. 12, the Income-tax Officer rejected the renewal application. The reasons given by the assessee for the delay in presenting the application in Form No. 12, are that one o...
Commissioner of Income-tax Vs. Sureshchandra Gupta
Court: Madhya Pradesh
Decided on: Apr-02-1996
Reported in: [1997]227ITR613(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 of law as extracted below, on rejection of the application registered as RA No. 126/Ind of 1992 for the assessment year 1985-86, on December 19, 1992, arising out of the order passed by the Tribunal on May 15, 1992, in ITA No. 934/Ind of 1990, for our consideration and opinion. ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting penalty under Section 271(1)(c) and holding that Explanation 1 to Section 271(1) is not at all attracted ?' 2. The facts lie in a narrow compass. 3. The assessee furnished the return for the assessment year 1985-86, on March 10, 1986, declaring his income as Rs. 13,850. The Income-tax Officer then issued a letter on July 16, 1986, to furnish details of the expen...
Commissioner of Income-tax Vs. Thakurdas Aidasani
Court: Madhya Pradesh
Decided on: Apr-02-1996
Reported in: [1997]226ITR869(MP)
N.K. Jain, J.1. The 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 Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted questions said to be of law to this court arising out of its common order dated February 28, 1992, passed in I. T. A. Nos. 624 to 627/Ind. of 1990, and the order of refusal to refer the case passed on November 30, 1992, in R. A. Nos. 118 to 121/Ind. of 1992, assessment years 1978-79 to 1981-82 :' 1. Whether, on the facts and in the circumstances of the case, the decision of the Income-tax Appellate Tribunal holding the issue of notices under Section 148 to be illegal is justifiable in view of the fact that there was sufficient material with the Assessing Officer for reason to believe ?2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to accept the ret...
Radheshyam Tiwari Vs. Sarita @ Taran Devi
Court: Madhya Pradesh
Decided on: Apr-02-1996
Reported in: I(1997)DMC186
A.K. Mathur, C.J.1. This is a Letters Patent Appeal directed against the judgment of the learned Single Judge of this Court dated 6.8.1988 passed in First Appeal No. 174 of 1986, whereby the learned Single Judge has affirmed the judgment and decree passed by the District Judge, Durg. in Civil Suit No. 6-A/85 decided on 4.8.1988.2. The brief facts giving rise to this appeal are thus : The appellant was married to the respondent on 25.6.1981. After the marriage they lived together as husband and wife at Durg. The marriage was not consummated as the respondent-wife was not keen for the same despite repeated demands by the appellant-husband. The appellant-husband came to know that the respondent-wife had illegitimate relations with her real uncle Raghuvir Prasad. The respondent-wife used to go away frequently to her father's place at Kawardha where she ultimately filed a petition under Section 125 of the Code of Criminal Procedure against the appellant-husband for maintenance and that was ...
Commissioner of Income Tax Vs. Bhagwan Cloth Stores.
Court: Madhya Pradesh
Decided on: Apr-02-1996
Reported in: (1996)133CTR(MP)402
ORDERA. R. TIWARI, J. :The applicant (CIT, Bhopal) has filed these four Misc. Civil Cases, particularised as above in Set No. A, under s. 256(2) of the IT Act, 1961 (for short the Act) seeking direction to the Tribunal to state the cases and refer the common questions, as extracted below, for our consideration and opinion :(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in restoring the appeals for the asst. yrs. 1977-78, 1978-79 and 1979-80 to the file of Tribunal/AAC when the matter was finally concluded after examination at various stages regarding the genuineness of the firm (2) Whether, on the facts and in the circumstances of the case, the grounds under which the Tribunal entertained the miscellaneous appeals of the assessee can be termed as mistakes apparent from record for rectification under s. 254(2) (3) Whether, on the facts and in law, the Tribunal is correct in passing the orders allowing the miscellaneous application under s. 254(...
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