Madhya Pradesh Court July 1996 Judgments
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Commissioner of Income-tax Vs. Vippy Solvex Products Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Jul-11-1996
Reported in: [1997]228ITR587(MP)
A.R. Tiwari, J.1. At the instance of the applicant (Commissioner of Income-tax, Bhopal), the Tribunal has stated the case and referred the undernoted question, labelled as of law, arising out of the order dated October 15, 1993, passed by the Tribunal in I.T.A. No. 403/Ind. of 1989, for the assessment year 1984-85 on an application under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), and registered as R. A. No. 2/Ind. of 1994 on January 11, 1995, for our opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Commissioner of Income-tax had no jurisdiction to revise the assessment order dated December 12, 1986, because the same, after rectification, stood merged in the order of the Commissioner of Income-tax (Appeals) ?'2. Briefly stated, the facts of the case are that the assessment was originally completed on 12th December, 1986, under Section 143(3) of the Act. In that assessment deduction under Section 80HH...
New India Insurance Company Vs. Harvindra
Court: Madhya Pradesh
Decided on: Jul-11-1996
Reported in: (1998)IIILLJ1114MP
N.P. Singh, J.1. Heard Shri S.K. Rao, Counsel for the appellant and Shri R.K. Gupta, counsel for the respondents.2. This is an appeal under Section 30 of the Workmen's Compensation Act, 1923 (hereinafter referred to as the Act) against the award dated April 9, 1992 passed by the Commissioner for Workmen's Compensation, Jabalpur in Case No. WC/ 78 of 1990 (N.F.) awarding compensation of Rs. 27, 493/-, to the claimant / Respondent No. 1 and cost of Rs. 150/- within 30 days, in default to pay penalty @ 15% and to pay interest @ 12% on the compensation amount under Section 4A of the Act.3. The claimant/Respondent No. 1 moved an application before the Commissioner for Workmen's Compensation for grant of compensation on the ground that he was an employee of Respondent No. 2 and in course of his employment on April 12, 1990 he was driving TruckNo. MBK-25, belonging to the Respondent; No. 2, from Mahasamund to Raipur. While on Ring Road when he was trying to save a cyclist, who was going along...
Panch Ram and anr. Vs. Ram Prasad Lodhi
Court: Madhya Pradesh
Decided on: Jul-11-1996
Reported in: I(1997)DMC20
Rajeev Gupta, J.1. An innocent, hapless and meek child Panch Ram, after having lost his identity as son, though illegitimate, of non-petitioner Ram Prasad Lodhi, in the corridors of Court's below, has knocked the doors of this temple of justice, through this revision petition, with few rays of hopes in his little eyes, for a declaration of his paternity and his entitlement to receive maintenance from his father Ram Prasad Lodhi.2. Petitioner No. 2 Bhagaiya Bai filed an application under Section 125, Cr. P.C. claiming maintenance from non-petitioner Ram Prasad Lodhi, for herself and her minor child, petitioner No. 1 Pandi Ram. In the application it was stated that after obtaining divorce, in the customary form of 'chhod chhuti' from her first husband, Bhagaiya Bai developed relations with non-petitioner Ram Prasad Lodhi. It was further stated that Bhagaiya Bai on account of these relations became pregnant, and on me advice of the non-petitioner, die said pregnancy was got terminated. In...
Commissioner of Income-tax Vs. Mahavir Construction Co.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: [1997]228ITR407(MP)
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 two 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 justified in holding that the contract awarded by Bhilai Steel Plant was not a new source of income within the meaning of the second proviso to Sub-section (2) of Section 3 of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in directing to allow depreciation of Poclain machinery for a period of 23 months as against 14 months ?' 2. The assessee is a registered firm and is engaged in the execution of various contract works. During the year under consideration, the firm was awarded a new contract known as 'reclamation and screening of iron ore at Aridongari' by Bhilai Steel Plant by order dated Jan...
Commissioner of Income-tax Vs. S.T.i. Biplus Tubing (India) Ltd.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: [1997]227ITR774(MP)
S.B. Sakrikar, 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 arising outof the order of the Tribunal dated August 18, 1993, passed in I. T. A. No. 52/Ind. of 1993 for the assessment year 1990-91, after rejection of the application presented under Section 256(1) of the Act and registered as R. A. No. 268/Ind, of 1993 on July 26, 1994, for our opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in reducing unabsorbed depreciation of Rs. 1,34,20,719 in place of unabsorbed business loss of Rs. 3,64,769 for determining the book profit of the year ?'The facts of the case, in brief, are that the non-applicant/assessee is a limited company. As per the profit and loss account, the assessee's profit amounted to Rs. 36,70,693. For the...
Commissioner of Income-tax Vs. Nadir Rashid and anr.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: [1997]227ITR727(MP)
1. This is an income-tax reference at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961, and the following two 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 in holding that tax deducted at source outside India from foreign dividend and interest income, was not part of the total income and, thus, not assessable in the hands of the assessee under the Income-tax Act, 1961 (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the stallions and mares are plant within the meaning of Section 43(3) of the Income-tax Act, 1961, for the purpose of depreciation under Section 32 of the Act ?' 2. The assessment years are 1983-84 and 1984-85. The assessees are coheirs of the estate of the late Rashid Jaffar Khan, each having a 14/48ths share therein. The said estate had foreign income of divid...
Phool Chandra JaIn and ors. Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: II(1996)DMC613
V.K. Agrawal, J.1. They are heard finally.Crime No. 6/1996 for offences punishable Under Section 498A, IPC r/w Sections 3/4 of the Dowry Prohibition Act has been registered against the accused/ petitioners by P.S. Gopalganj, District Sagar.2. The allegation is that complainant Sunita lodged a report stating therein that her husband Pawan Kumar Jain who is a Engineer in the Telecommunication Department and the accused/petitioner demanded dowry and maltreated her. During the course of arguments, it was urged that the complainant Sunita and her husband Pawan Kumar Jain have mutually settled their differences amicably and have decided to live together.3. In view of the above facts and circumstances of the case, petition for grant of anticipatroy bail is allowed and it is directed that in the event of arrest of the accused/petitioners in connection with offences registered vide Crime No. 6/96 by P.S. Gopal Ganj (Sagar) they shall be released forthwith on their furnishing a sum of Rs. 5,000/...
P.K. JaIn Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: II(1996)DMC621
V.K. Agrawal, J.1. Crime No. 6/1996 for offences punishable Under Sections 498A of IPC & 3/4 of the Dowry Prohibition Act has been registered by P.S. Mahila Police Thana (Sagar) against the accused/applicant.2. The accused/applicant is the husband of complainant Sunita, who had lodged a report with the police that she was being harassed and tortured and that a demand of dowry was being made.3. During the course of arguments, it was stated by the learnned Counsel for the parties that complainant Sunita and the accused/applicant have amicably settled their dispute and have patched up their differences and decided to live together.4. In view of the aforesaid facts and circumstances of the case, the petition for anticipatory bail is allowed and it is directed that in the event of his arrest by P.S. Mahila Police Thana, Sagar with regard to Crime No. 6/96, the accused/applicant shall be released forthwith on his furnishing a personal bond in the sum of Rs. 5,000/- with one solvent surety in...
Commissioner of Income Tax Vs. Nadir Rashid and anr.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: (1997)140CTR(MP)512
ORDERBY THE COURT :This is IT reference at the instance of the Revenue under s. 256(1) IT Act, 1961 and following two 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 in holding that tax deducted at source outside India from foreign dividend and interest income, was not part of total income and, thus, not assessable in the hands of the assessee under the IT Act, 1961 ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the stallions and mares are plants within the meaning of s. 43(3) of the IT Act, 1961 for the purpose of depreciation under s. 32 of the Act ?2. The assessment years are 1983-84 and 1984-85. The assessees are co-heirs of the estate of late Rashid Jaffar Khan, each having 14/48th share therein. The said estate had foreign income of dividend and interest. The assessees earned income in UK out of w...
Commissioner of Income Tax Vs. Sibbal Cold Storage.
Court: Madhya Pradesh
Decided on: Jul-10-1996
Reported in: (1996)136CTR(MP)244
BY THE COURT :This is a reference under s. 256(1) at the instance of 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 justified in law in confirming the order of CIT(A) who directed the AO to allow the depreciation on building i.e. on cold storage and chamber at 15% as against the depreciation allowed by the AO at 10% ?(ii) Whether the Tribunal is right in law in holding that the word plant includes within its ambit building in which machineries are installed for manufacturing purposes ?'2. Brief facts giving rise to the reference are that the assessee is engaged in running a cold storage. While making assessment, the AO noticed that the assessee had received capital subsidy for investment in the new unit at 15% on the total investment. The AO had allowed depreciation on the chamber which is building at the rate of 10% of the cost of its written down ...
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