Court : Madhya Pradesh
Reported in : [1997]227ITR406(MP)
C.K. Prasad, J.1. The petitioners by this writ application seek to impugn the order dated November 30, 1994, passed by the appropriate authority under Section 269UD(1) of the Income-tax Act ordering compulsory purchase of the land in question, as contained in annexure-H of the writ application. The petitioners further pray for quashing of the consequential order dated December 14, 1994 (annexure 'K'), by which possession of the property has been taken.2. The property in dispute is 33,333 sq. ft. of land of Municipal Plot No. 7 at Yeshwant Niwas Road, in the town of Indore. The total area of Municipal Plot No. 7 is 1,00,000 sq. ft. Respondents Nos. 4 and 5, i.e., the transferors, agreed to sell the property to the petitioners by agreement dated July 29, 1994, for a sum of Rs. 90,00,000. The statement of proposed transfer was submitted to the appropriate authority. The appropriate authority in exercise of its power under Section 269UD(1A) of the Income-tax Act required the petitioner to ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1998)146CTR(MP)764
C. K. PRASAD, J. :The petitioners by this writ application seek to impugn the order dt. 30th November, 1994, passed by the Appropriate Authority under s. 269UD(1) of the IT Act ordering compulsory purchase of the land in question, as contained in annexure-H of the writ application. The petitioners further pray for quashing of the consequential order dt. 14th December, 1994 (Annexure 'K'), by which possession of the property has been taken.2. The property in dispute is 33,333 sq.ft. of land of Municipal Plot No. 7 at Yeshwant Niwas Road, in the town of Indore. The total area of Municipal Plot No. 7 is 1,00,000 sq.ft. Respondents Nos. 4 and 5, i.e., the transferors, agreed to sell the property to the petitioners by agreement dt. 29th July, 1994, for a sum of Rs. 90,00,000. The statement of proposed transfer was submitted to the Appropriate Authority. The Appropriate Authority in exercise of its power under s. 269UD(1A) of the IT Act required the petitioner to show cause as to why an orde...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1998]232ITR333(MP)
A.K. Mathur, C.J.1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee 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 right in holding that initiation of proceedings under Section 148 of the Income-tax Act, 1961, was justified ?'2. The brief facts giving rise to this reference are thus : The assessee is an association of rice millers. The objects of the association are advancement of common interests of the members of the association in accordance with the Government policies formulated from time to time. The objects do not mention carrying on any activity for profit. According to the assessee, the object of the association was advancement of charitable purposes as defined in Section 2(15) of the Act. The Assessing Officer, however, found that the association indulged in various activities whereby it ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1997]227ITR365(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 direction to the Tribunal to state the case and refer the undernoted questions arising out of the order dated July 16, 1993, passed in I.T.A. No. 618/Ind. of 1992, for the assessment year 1987-88 after rejection of the application, presented under Section 256(1) of the Act, registered as R.A. No. 192/Ind. of 1993 on May 27, 1994 :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal Was justified in law in deciding an appeal for which a petition before the Settlement Commission is already pending for disposal ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 1,13,602 and Rs. 5,50,635 added by the Assessing Officer on account of gross profit and investment in unrecorded purchases ?'2. Briefly stated, the facts of the...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1996(0)MPLJ923
R.P. Awasthy, J.1. It is an appeal against the finding of holding the accused appellant guilty for committing an offence punishable under Section 302 of the Indian Penal Code and sentencing him to imprisonment for life.2. Prosecution case is that on 14-5-1986, marriage of the daughter of Dhola Kumhar was going to be solemnised and on account of the said marriage ceremony, several people of village Chirga (Nayapara), Police Station Dhaurpur, District Sarguja, and the adjoining villages were invited at the house of Dhola Kumhar. There Kabilaso (PW.7), her son Sookhan, accused Panha and several other persons, including Prem and his wife Khaderan, were present. A quarrel took place between the wife of Prem and Kabilaso regarding the manner in which the food was served and the wife of Prem and Prem threw Kabilaso on the ground. Sookhan protested regarding the said incident and said that his mother had uttered nothing against either Prem or his wife and hence why they had thrown her on the g...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997CriLJ604
R.P. Awasthy1. It is an appeal against the rinding of holding the accused appellant guilty for committing an offence punishable under Section 302 of the Indian Penal Code and sentencing him to imprisonment for life.2. Prosecution case is that on 14-5-198(1. marriage of the daughter of Dhola Kumhar was going to be solemnised and on account of the said marriage ceremony, several people of village Chirga (Nayapara). Police Station Dhaurpur, District Sarguja. and the adjoining villages were invited at the house of Dhola Kumhar. There Kabilaso (PW-7) her son Sookham, accused Panha and several other persons, including Prem and his wife Khaderan. were present. A quarrel took place between the wife of Prem and Kabilaso regarding the manner in which the food was served and the wife of Prem and Prem threw Kabilaso on the ground. Sookhan protested regarding the said incident and said that his mother had uttered nothing against either Prem or his wife and hence why they had thrown her on the groun...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1998]232ITR311(MP)
A.K. Mathur, C.J.1. This is an income-tax reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue and the following questions of law have been referred by the Tribunal for answer by this court :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that penalty under Section 271(1)(c) of the Income-tax Act, 1961, read with Explanation 1 was not leviable ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that it was not a case where the explanation offered by the assessee could not be substantiated by it ?' 2. The brief facts giving rise to this reference are these : The assessee filed a return of income on July 30, 1979, declaring a total income of Rs. 3,080. It was a case of country liquor business. During the year in question, the assessee was licensed by the State excise authorities to carry on the business of trade in country liquor from several s...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1998]232ITR421(MP)
A.K. Mathur, C.J. 1. This is an income-tax 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 confirming the order of the Commissioner of Income-tax (Appeals) who deleted the addition of Rs. 29,735 made by the Assessing Officer under Section 69B of the Income-tax Act, 1961 ?'2. The brief facts giving rise to this reference are thus : The assessee is a dealer in mill machinery. On May 31, 1978, there was a search and seizure operation in the premises of the assessee in the course of which inventory of available trading stock as on that day was prepared. Undisputedly, the value of stock on that day was Rs. 5,79,139, as per theinventory so prepared. The difference, if any, between the stock as per the books and the stock as per the inventory was certainly liabl...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1997)140CTR(MP)215
A.K. MATHUR, C.J. :This is an IT reference under S. 256(1) of the IT Act, 1961, at the instance of the Revenue and the following questions of law have been referred by the Tribunal for answer by this Court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that penalty under S. 271(1)(c) of the IT Act, 1961, r/w Expln. 1 was not leviable ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that it was not a case where Explanation offered by the assessee could not be substantiated by it ?'2. Brief facts giving rise to this reference are these : The assessee filed a return of income on 30th July, 1979 declaring total income of Rs. 3,080. It was a case of country liquor business. During the year in question, the assessee was licensed by the State excise authorities to carry on the business of trade in country liquor from several shops located at Satna and other areas on a licence fee of...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1997)140CTR(MP)581
A. K. MATHUR, C.J. :This is an IT Ref. 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 of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the order of the CIT(A) who deleted the addition of Rs. 29,735 made by the AO under s. 69B of the IT Act, 1961 ?'2. The brief facts giving rise to this reference are thus : The assessee is a dealer in mill machinery. On 31st May, 1978, there was a search and seizure operation in the premises of the assessee in the course of which inventory of available trading stock as on that day was prepared. Undisputedly, the value of stock on that day was Rs. 5,79,139, as per the inventory so prepared. The difference, if any, between the stock as per books and the stock as per inventory was certainly liable to be held as undisclosed stock and investment therein was liable to be added to the total inco...
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