Madhya Pradesh Court September 1996 Judgments
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Commissioner of Income Tax Vs. Purushottamdas Shoribhai and Co.
Court: Madhya Pradesh
Decided on: Sep-04-1996
Reported in: (1997)141CTR(MP)532
A. K. MATHUR, C.J. :This is an IT Reference under s. 256(1) of the IT Act, 1961, (for short, the Act), 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 justified in law to hold that the AO/Department, had accepted the position that the income from FDR was assessable under the head business on accrual basis 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law to hold that the findings of CIT(A) that interest on FDRs was assessable under the head other sources is not correct 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the interest income amounting to Rs. 71,013.00 taxed on accrual basis and subsequently claimed as deduction is admissible under law ?'2. The assessee is a registered firm which derives its income from manufacture and sale of bidis. The assessee ...
Kheekbai and ors. Vs. Chamru Ram Yadav and ors.
Court: Madhya Pradesh
Decided on: Sep-03-1996
Reported in: II(1996)DMC698
N.P. Singh, J.1. This appeal under Section 384 of the Indian Succession Act, 1925 by the objectoin /appellant is directed against the order dated 8.4.1992 passed by the First Addl. District Judge, Raigarh in Succession Case No. 4 of 1989, allowing the application for grant of succession certificate in the name of the respondent in respect of the date and sureties of the deceased Sonkunwar Bai.2. The appellants/respondents moved an application under Section 372 of the Indian Succession Act for grant of succession certificate in respect of an amount of Rs. 31,484/-, deposited towards G.P.F. and Family Benefit Fund by the deceased Sonkunwar Bai, who was working as a peon in the Soil Conservation Office at Dharamjaigarh, Distt. Raigarh and died issueless on 6.11.1987, on the basis of the nomination in the G.P.F. account submitted by the deceased in her office. The appellants objected to the grant of succession certificate to the respondents on the ground that they are heirs of the husband ...
Puran Prasad Sharma Vs. Rajesh S/O Radheshyam and ors.
Court: Madhya Pradesh
Decided on: Sep-03-1996
Reported in: 1997(2)MPLJ419
A.S. Tripathi, J.1. This appeal is preferred against the judgment and order dated 11-9-1995 passed by the Second A.D.J., Bhind, granting a succession certificate only in favour of the respondents Radheshyam and Rampyari.2. The brief facts are that one Jairam Sharma was a Constable in M.P. Police. He died on 29-1-1989. He was unmarried and had no issues. He left only his brother, sister and others in the family. The dispute arose between the parties when the application was moved for grant of successsion certificate. The contention of the appellant was that he was adopted by deceased Jairam Sharma as a son and he is a legal heir of class I of Section 8 of the Hindu Succession Act and excludes the others.3. The adoption was denied by the respondents. The parties led evidence and the trial Court after inquiry found that the adoption in favour of the appellant was not proved. The matter was left to be decided among the legal heirs for grant of succession certificate. The trial Court found ...
Mahavir Construction Company Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Sep-03-1996
Reported in: 1998(1)MPLJ69
ORDERShambhoo Singh, J.1. This Revision is filed by unsuccessful applicant/petitioner under section 19 of the M. P. Madhyastham Adhikaran Adhiniyam, 1983 (for short 'the Adhiniyam) against the award dated 1-11-1989 passed by the M. P. Arbitration Tribunal, Bhopal in Reference Case No. 55/87 filed under section 7 Adhiniyam.2. It is not in dispute that on 25-1-1984, Item-rate-tenders were invited for construction of 13 Nos. of new structures and remodelling of Mahanadi Main Canal from RD 87,000 M to RD 97,000 M. Only two tenders were received, one by petitioner on 24-6-1984 with 177.27% above U.C.S.R. and other by M/s B. K. Agrawal with 231.85% above U.C.S.R. It is also admitted that petitioner had submitted a letter Ex. P/1-A dated 24-6-1984 addressed to Superintending Engineer along with tender documents which contained certain conditions but this letter was withdrawn unconditionally by a letter Ex. P/2-A dated 17-7-1984. The tender of the petitioner being low was accepted on 29-1-1985...
Vaidyanath Singh Vs. Gulabkali and ors.
Court: Madhya Pradesh
Decided on: Sep-03-1996
Reported in: I(1997)ACC281
N.P. Singh, J.1. This appeal is directed against the award dated 29.6.1989 passed by the Motor Accidents Claims Tribunal, Rewa, in M.V. Case No. 30 of 1984 whereby he awarded compensation of Rs. 1,00,000/- to claimants-respondents against the appellant, being the owner and driver of the tractor, exonerating the insurance company from the liability to pay the compensation.2. Facts giving rise to this appeal are that on 22.5.1984 the deceased Maha-deo, who possessed a grocery shop in his village Ghoura, was hauling wheat bags by tractor-trolley No. MBA 7213 of the appellant to Mangawan. The tractor was being driven by the appellant in rash and negligent manner, as a result the tractor turned turtle while crossing a nalla at about midnight and as a result the deceased came under the trolley and was badly injured while other occupants of the trolley escaped injury. The deceased was admitted to Gandhi Memorial Hospital, Rewa, where he succumbed to his injury on 21.7.1984.3. The wife, daught...
Sukhlal Bhanwarlal (Huf) Vs. Commissioner of Income-tax.
Court: Madhya Pradesh
Decided on: Sep-03-1996
Reported in: (1997)142CTR(MP)45
ORDERA. R. TIWARI, J. :On the direction of this Court passed on 2nd August, 1988 in Misc. Civil Case No. 174 of 1985 on application of the assessee presented under s. 256(2) of the IT Act, 1961 (for short the Act), the Tribunal has stated the case and referred the undernoted questions of law arising out of the order dt. 26th October, 1984 passed by the Tribunal in ITA No. 10/Ind/1983 for asst. yr. 1975-76 :'(i) Whether, on the facts and in the circumstances of the case, the ITO had jurisdiction to reopen the assessment under s. 147(a) of the IT Act, 1961 (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, being HUF, could not receive gifts ?'2. Facts lie in a narrow compass. For the asst. yr. 1975-76, (previous year ending Diwali, 1974) the assessee was originally assessed in the status of HUF under s. 143(3) of the Act on total income of Rs. 36,400 and agricultural income of Rs. 4,210. In wealth tax proceedings, the mat...
Balchand Malaiya and ors. Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Sep-02-1996
Reported in: [1998]231ITR274(MP)
S. K. Kulshrestha, J. 1. This appeal has been filed under Clause 10 of the Letters Patent against the judgment dated November 30, 1988, of the learned single judge in First Appeal No. 218 of 1984 and the consequent decree by which the judgment and decree dated August 6, 1984, passed by the learned District Judge, Sagar, in Civil Suit No. 5-B of 1984 have been affirmed.2. The plaintiffs are the trustees of Singhai, Karelal, Kundanlal Trust, of which 25 per cent. income is utilised for charitable purposes and the remaining 75 per cent. accrues to its beneficiaries, Smt. Gulab Bai and Tarabai. A notice under Section 80 of the Code of Civil Procedure was sent to the defendants before filing the present suit.3. The plaintiffs filed a suit for recovery of Rs. 47,196 from the respondents on the averments that respondents Nos. 1 and 2 illegally obtained from the account of the plaintiff trust in respondent No. 3-bank, a sum of Rs. 36,063, even though there were no tax dues against the plaintif...
Sukhlal Bhanwarlal (Huf) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Sep-02-1996
Reported in: [1997]226ITR513(MP)
A.R. Tiwari, J.1. On the direction of this court passed on August 2, 1988, in Miscellaneous Civil Case No. 174 of 1985, on an application of the assessee, presented under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), the Tribunal has stated the case and referred the undernoted questions of law arising out of the order dated October 26, 1984, passed by the Tribunal in I. T. A. No. 10/Ind. of 1983 for the assessment year 1975-76 :'(i) Whether, on the facts and in the circumstances of the case, the Income-tax Officer had jurisdiction to reopen the assessment under Section 147(a) of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, being a Hindu undivided family, could not receive gifts ?' 2. The facts lie in a narrow compass. For the assessment year 1975-76 (previous year ending Diwali, 1974), the assessee was originally assessed in the status of a Hindu undivided family unde...
Laxman Rao Vs. Vidya Chouhan
Court: Madhya Pradesh
Decided on: Sep-02-1996
Reported in: II(1996)DMC521
A.S. Tripathi, J.1. This appeal has been preferred against the judgment and decree dated 22nd of April, 1993, passed by the VII Additional District Judge of Gwalior, whereby the petition of the plaintiff /appellant Under Section 13 of the Hindu Marriage Act for dissolution of marriage with the respondent/defendant was dismissed.2. It is not disputed that the parties were married on 26.11.1978 according to Hindu customs and Vedic rites. The respondent/wife at that time was serving in the Scheduled Tribes Welfare Department in the Government of Madhya Pradesh, and was posted at Khandwa since 1972. Khandwa is about 1000 kilometers from Gwalior.3. The appellant/husband alleged that the respondent/wife after marriage remained with him for sometime. Thereafter, she started avoiding to live with him. The plaintiff had earlier filed a suit for restitution of conjugal rights, which was withdrawn by him on the assurance of the respondent to live peacefully with him.4. On 6.6.1986 the respondent ...
Laxmanrao Narayanrao Chauhan Vs. Smt. Vidhya Chauhan
Court: Madhya Pradesh
Decided on: Sep-02-1996
Reported in: 1997(1)MPLJ214
A.S. Tripathi, J.1. This appeal has been preferred against the judgment and decree dated 22nd of April, 1993, passed by the Vllth Additional District Judge of Gwalior, whereby the petition of the plaintiff/appellant under section 13 of the Hindu Marriage Act for dissolution of marriage with the respondent/defendant was dismissed.2. It is not disputed that the parties were married on 26-11-1978 according to Hindu customs and vedic rites. The respondent/wife at that time was serving in the Scheduled Tribes Welfare Department in the Government of Madhya Pradesh, and was posted at Khandwa since 1972. Khandwa is about 1000 Kilometers from Gwalior.3. The appellant/husband alleged that the respondent/wife after marriage remained with him for sometime. Thereafter, she started avoiding to live with him. The plaintiff had earlier filed a suit for restitution of conjugal rights, which was withdrawn by him on the assurance of the respondent to live peacefully with him.4. On 6-6-1986 the respondent...
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