Madhya Pradesh Court August 1996 Judgments
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Commissioner of Income-tax Vs. Gulam Rasool and ors.
Court: Madhya Pradesh
Decided on: Aug-26-1996
Reported in: [1997]225ITR904(MP)
A.K. Mathur, C.J.1. All the aforesaid reference cases involve common questions of law and facts and, therefore, they are disposed of by this common judgment.2. For convenient disposal of all the aforesaid references, the facts given in CIT v. Gulam Rasool (M. C. C. No. 546 of 1992) are taken into consideration.3. This is an income-tax reference at the instance of the Revenue and the following question of law has been referred by the Tribunal for opinion of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that mere issuance of notice under Section 148 of the Income-tax Act, 1961, would take away the jurisdiction of the Commissioner of Income-tax under Section 263 to revise an assessment order ?'The assessee along with other family members constructed a property at Mission Chowk, Katni. Investment in the said property was disclosed at Rs. 7,09,777 and the assessee owns a 1/6th share in it. The assessee's valuer valued the ...
Commissioner of Income Tax Vs. Gulam Rasool and ors.
Court: Madhya Pradesh
Decided on: Aug-26-1996
Reported in: (1997)138CTR(MP)54
A. K. MATHUR, C. J. :All the aforesaid reference cases involve common questions of law and facts and therefore, they are disposed of by this judgment.2. For convenient disposal of all the aforesaid references, the facts given in M. C. CN. o 546 of 1992 (CIT vs. Gulam Rasool) are taken into consideration.3. This is an IT reference at the instance of the Revenue and the following question of law has been referred by the Tribunal for opinion of this Court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that mere issuance of notice under s. 148 of the IT Act, 1961 would take away the jurisdiction of the CIT under s. 263 to revise an assessment order ?'4. The assessee along with other family members constructed a property at Mission Chowk, Katni. Investment in the said property was disclosed at Rs. 7,09,777 and the assessee owns 1/6th share in it. The assessees valuer valued the cost of construction at Rs. 9,12,000. The AO referred the ...
Commissioner of Income-tax Vs. Kedia Leather and Liquor Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Aug-23-1996
Reported in: [1998]233ITR410(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 under noted questions, labelling them as of law, on application registered as R. A. No. 77/Ind of 1994 for the assessment year 1990-91 arising out of the order dated May 12, 1994, passed by the Tribunal in I. T. A. No. 850/ Ind of 1992, for our consideration :'(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing the unabsorbed depreciation of Rs. 15,49,066 representing earlier years in the place of unabsorbed business loss of Rs. 7,78,541 for determining the book profit of the year ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing extra depreciation of Rs. 21,19,371 from the book profit arising due to change in method of depreciation ?(iii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law...
Commissioner of Income-tax Vs. Hindustan Electrographites Ltd.
Court: Madhya Pradesh
Decided on: Aug-23-1996
Reported in: (1997)140CTR(MP)342; [1998]229ITR585(MP)
S.K. Kulshrestha, J. 1. The Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law under Section 256(1) of the Income-tax Act, 1961, arising out of the order of the Tribunal, at the instance of the Revenue for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the unabsorbed depreciation is not to be deducted for working out the written down value for the purpose of allowing deduction under Section 80J of the Income-tax Act ?' 2. The assessee is a limited company engaged in the manufacture and sale of graphite electrodes and graphite anodes, in collaboration with a French company. The claim of the assessee for deduction under Section 80J of the Act on the amount of unabsorbed depreciation was disallowed by the Assessing Officer who did not accept the assessee's contention that only the depreciation actually allowed should be deducted from t...
Deepak Shukla Vs. Smt. Savitri
Court: Madhya Pradesh
Decided on: Aug-23-1996
Reported in: II(1997)DMC118
N.P. Singh, J.1. This is an application for modification/review of the order dated 29.9.1995 passed in Misc. Civil Case No. 280/95 under Section 24 of the Hindis Marriage Act, 1955 whereby Civil Suit No. 83-A/94 pending in the Court of Third Additional District Judge, Bhopal was transferred to the Court of First Additional District Judge at Katni at the instance of the non-applicant/wife in absence of the Counsel of the applicant/husband.2. It appears that the non-applicant is legally wedded wife of the applicant, but the marriage between them has broken. The non-applicant/wife has moved an application under Section 9 of the Hindu Marriage Act, 1955 against the applicant/ husband for restitution of conjugal rights and same is pending in the Court of First Additional District Judge at Katni. Mr. Mahendra Kumar Chanpuriya, Advocate- father of the non-applicant has also filed Civil Suit No. 303-A/94 for permanent injunction for restraining the applicant/husband from re-marrying.3. The gri...
Mahesh Kumar Vs. Vidhya Vati and anr.
Court: Madhya Pradesh
Decided on: Aug-23-1996
Reported in: 1997ACJ1070
R.D. Vyas, J.1. This appeal is directed against the judgment and award in Claim Case No. 18 of 1985 passed on 12.12.1991 by the Motor Accidents Claims Tribunal, Ratlam, whereby an award of Rs. 5,500/- was given for the injuries sustained by the appellant in the nature of fracture of his right hand and humerus bone, injuries on the face, right knee, back etc. He was hospitalised for about 12 days between 6.2.1985 and 18.2.1985 and was plastered. He could not work for considerably long time. Looking to the evidence etc. the lower court came to the conclusion that Rs. 5,500/- would be justifiable amount.2. The fact that the accident took place between the moped No. MBU 3010 and truck No. MMS 566 is not disputable and, therefore, not disputed. The respondent No. 2, who also filed cross-objections has objected only on the ground that according to the evidence before the court, it has not issued the policy referred to by the applicant in his application.3. Mr. Patwa appearing for the appella...
Universal Imp (U.S.S.R.) Electrical Limited, Satna and ors. Vs. Shiv B ...
Court: Madhya Pradesh
Decided on: Aug-22-1996
Reported in: AIR1997MP115
S.K. Dubey, J.1. The aforesaid four civil revisions under Section 115 of the Code of Civil Procedure, 1908 (Code) have come up for hearing before us because of the disagreement of S.S. Jha, J., with t'-e view taken in Civil Revision No, 111/95 (Ayodhya Prasad v. Idandas), dated 12-12-1995, by N.P. Singh, J., who referred the cases before the Hon'ble Chief Justice to constitute a Division Bench for consideration of the following questions:'(a) Whether revision challenging the order in civil revision by the Court subordinate to High Court is maintainable before the High Court?(b)Whether the Judgment of Vishesh Kumar v. Shanti Prasad, AIR 1980 SC 892, is applicable to the revision filed after Code of Civil Procedure (M. P. Amendment) Act, 1994 came into force?'2. We have heard Shri R.P. Pandey, Shri Ravish Agarwal, Shri A.K. Khaskalam, Shri H.B. Agarwal and Shri A.K. Choubey for the Revision-Petitioners, Shri R.P. Agarwal, Additional Advocate General for the State, Shri R.K. Pandey, Shri ...
National Insurance Company Ltd. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Aug-22-1996
Reported in: 1997(1)MPLJ544
A.S. Tripathi, J.1. The Motor Accident Claims Tribunal, Shivpuri by order dated 28th of November, 1994, gave an award for payment of Rs. 14,500/- as compensation by the appellant to respondent No. 1 for the damage done to the vehicle of respondent No. 1 by a bus insured.2. On 24th of August, 1991, one vehicle No. DLIG 6716 belonging to the Central Reserve Police Battalion was being driven on its left side on Shivpuri-Jhansi Road. One Bus No. MP 08-3271 being driven rashly and negligently from the opposite side dashed against the vehicle of C.R.P.F. on the wrong side causing extensive damage to the vehicle. This accident took place near Chinkara Motel on Shivpuri-Jhansi Road. A claim was put in for the damage by the respondent No. 1.3. The appellant/Insurance Company and the respondents 2 and 3 who are the owner and driver of the bus had contested the claim petition. They had stated that the driver of the bus was not negligent.4. The Tribunal framed necessary issues and came to the conc...
Yeshwantrao Rangani Kalar Vs. Nandram Govind Kalar
Court: Madhya Pradesh
Decided on: Aug-22-1996
Reported in: 1997(2)MPLJ110
R.S. Garg, J.1. The defendant who could non-suit the plaintiff in the trial Court had to suffer a decree in the first appellate Court and being aggrieved by the decree for grant of damages, has preferred this second appeal under section 100, Civil Procedure Code. The appeal was admitted for hearing on 18-3-1987 on the following substantial questions of law :'(1) Whether in the absence of reasonable and probable cause proved by the plaintiff/respondent, the decree for damages for malicious prosecution is justified?(2) Whether in the absence of the reasons for quantum of damages, the award of Rs. 500/- (five hundred) is legal and justified?'2. Facts in a narrow compass are that the parties are neighbours and separated by a lane. The defendant sought permission to cut branches of a mango tree, which was causing shadow on his roof. It was granted by the Additional Collector vide order dated 20-7-1973 in Revenue Case No. 64-A/62/1970/71. According to the plaintiff he was Panch of the Gram P...
M.P. Lac Chapada Udyog Sangh Vs. State of Madhya Pradesh and anr.
Court: Madhya Pradesh
Decided on: Aug-21-1996
Reported in: (1998)IIILLJ1107MP
A.K. Mathur, C.J.1. The petitioner by this writ petition has prayed that notification dated September 20, 1990 Annexure-P1 be declared ultra vires the provisions of the Constitution and notification Annexure-P3 dated April 11, 1989 and the notice Annexure-P7 dated April 7, 1992 may be quashed and the Respondent No. 1 be restrained from enforcing theminimum rates of wages fixed by notification Annexure-P1 dated September 20, 1990 to the employment in lac industry.2. The petitioner is an Association of lac manufacturers, in the State of Madhya Pradesh and is registered under the Societies Registration Act. The main object of the Association is to safeguard the interest of its members. It is allegedthat there are seven lac factories in Dhamtari, District Raipur. There are other industries i.e. one in Raigarh and nine in District Bilaspur at Pendra, Sakti, Katghora and Champa. Therefore, the petition has been filed at the behest of the Association challenging the rates of minimum wages vid...
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