Madhya Pradesh Court February 1999 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Smt. Shasir Devi Vs. Income Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Feb-11-1999
Reported in: (1999)154CTR(MP)1
ORDERR.S. GARG, J:By this petition under Art. 227 of the Constitution of India, the petitioner seeks to challenge the action of the respondents in issuing the commission under s. 131(1)(d) of the IT Act to the Valuation Officer and to quash the notices dt. 5th March, 1998, and 25th June, 1998, issued by the Valuation Officer and to direct the AO Respondent No. 1 to accept the valuation report submitted by the petitioner while disclosing his income under Voluntary Disclosure of Income Scheme.2. Brief facts necessary for disposal of the petition are that the petitioner, who is carrying on business of repairs of electrical fittings, etc., is assessed to income-tax by the respondent No. 1. For the asst. yr. 1996-97, she filed a return showing an income of Rs. 43,950. According to her, she started raising construction of the property in the financial year 1993-94 and completed it by 1995-96. According to the petitioner, she had invested an amount of Rs. 10 lacs 89 thousand in construction o...
Commissioner of Income Tax Vs. National Textile Corporation
Court: Madhya Pradesh
Decided on: Feb-11-1999
Reported in: (1999)153CTR(MP)330
ORDERB.A. Khan, J.The Tribunal, Indore Bench, has referred the following question, stated to be question of law arising out of its order dt. 25th April, 1995, passed in ITA No. 981/Ind/1990, for our opinion:'Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in allowing the gratuity claim of the assessee for the prenational lisation period amounting to Rs. 94,36,506, particularly when compensation for the take over of the sick mills was inter alia decided after taking into account the liability of the gratuity of the pre-nationalisation period?'2. The assessee is a corporation owned by the Government of MP. It took over all assets of sick textiles mills as per their value shown in the balance sheet as on 31st March, 1974, pursuant to Sick Textile Undertakings (Nationalisation) Act, 1974. It also took over certain liabilities as envisaged in the Act. The corporation later claimed a deduction of Rs. 94,36,506 for asst. yr. 1984-85 on account of th...
Smt. Urmila Devi Vs. Deepak Kumar Vyas
Court: Madhya Pradesh
Decided on: Feb-10-1999
Reported in: AIR2000MP32; II(1999)DMC52; 1999(2)MPLJ212
V.K. Agrawal, J.1. This appeal is directed against the judgment and decree dated 11-12-1995 in Civil Suit No. 36-A/94 by District Judge, Khandwa, granting decree of divorce in favour of respondent/husband.2. Undisputably, the parties are Hindus and were married in the year 1986 in accordance with the rites and customs applicable to them. The parties thereafter lived together for some time and the appellant gave birth to a daughter. The appellant was, however, living separately from the respondent/husband for more than two years prior to his filing of present petition for divorce.3. The respondent/husband filed a petition under Section 13 of the Hindu Marriage Act, 1955 (hereinafter referred to as the 'Act' for short) against the appellant/wife seeking a decree for divorce on the ground of 'cruelty' and 'desertion'.4. It was averred by the petitioner/ respondent that he was an L.D.C. and had limited income. After his marriage with the appellant, he made all efforts to meet the demands o...
Pramod Kumar Sharma Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Feb-10-1999
Reported in: I(2000)DMC60
S.P. Khare, J. 1. Appellant Pramod Kumar. Sharma has been convicted under Section 304B, Indian Penal Code for causing dowry death of his wife and sentenced to rigorous imprisonment for 10 years and to a fine of Rs. 2,000/-. He has also been convicted under Section 201, Indian Penal Code and sentenced to rigorous imprisonment for one year.2. Deceased Manju was married to appellant Pramod Kumar Sharma on 26.4.1993 in a function where 32 couples were married. She died on 14.5.1994. Thus, her death took place within 7 years of her marriage.3. The prosecution case was that the appellant was demanding a motor cycle or an amount of Rs. 25,000/- as dowry from the parents of his wife. She was being subjected to cruelty and harassment by her husband. She died 'otherwise than under normal circumstances'. Her funeral was performed without waiting for the arrival of her parents.4. The accused pleaded not guilty. His defence was that Manju met a natural death.5. The Trial Court held that the decease...
Commissioner of Income Tax Vs. Smt. Padma Devi Jain
Court: Madhya Pradesh
Decided on: Feb-10-1999
Reported in: (2000)158CTR(MP)278
ORDERB. A. KHAN, J.Revenue has filed this application under section 256(2) of Income Tax Act for calling statement of the case from Tribunal, Indore Bench on the following stated questions of law, arising out of Tribunal order dt. 29th Aug., 1997 :1. Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was justified in law in upholding cancelIation of penalty of Rs. 1, 1 ). 000 under section 271(1)(c).2. Whether, on the facts and in the circumstance of the case, the Hon'ble Tribunal was justified in law in confirming Hon of the, penalty of Rs. 1,15,000 levied by the assessing officer under section 271(1)(c) of the Income Tax Act holding that there is no mens rea of the assessee to conceal the income or to furnish inaccurate particulars of income, although the statutory provisions relating to levy of penalty under section 271(1)(c) do not have any such condition relating to mens rea ?3. Whether on the facts and in the circumstances of the case, the Hon'ble Tr...
Smt. Bhagwanti Vs. Laxmandas Panjwani
Court: Madhya Pradesh
Decided on: Feb-09-1999
Reported in: AIR2000MP190; II(1999)DMC40; 2000(2)MPHT491; 2000(1)MPLJ631
V.K. Agrawal , J.1. This appeal by the defendant/wife is directed against the judgment dated 30th January, 1996 in Civil Suit No. 38-A/1993 by III Additional District Judge. Raipur, whereby the application of the plaintiff/husband under Section 13(1)(i-a) of the Hindu Marriage Act, (hereinafter referred to as the 'Act' for short) has been 'allowed and a decree of divorce between the parties has been granted.2. Undisputably, both the parties are Hindus. Their marriage was solemnised on 5-7-1987 at Naharpara, Raipur, accordingto the Hindu rites and customs. A daughter was born out of the said wedlock on 20-12-1991. The parties thereafter resided together in different localities at Raipur.3. The case of the respondent/husband was that initially after the marriage, he was residing with the defendant/wife at Naharpara, Raipur. His wife started misbe-having and ill-treating him after 8-10 months of marriage. She used abusive language against the respondent husband and his family members. In ...
Commissioner of Income-tax Vs. Jakko Poyry Engineering
Court: Madhya Pradesh
Decided on: Feb-09-1999
Reported in: [2000]241ITR546(MP)
B.A. Khan, J.1. The Revenue has filed this application under Section 256(2) of the Income-tax Act, 1961, praying for calling for the statement ofthe case from the Income-tax Appellate Tribunal on the following two questions :'(i) Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that no service has been rendered by the assessee who is a non-resident to a resident in terms of Section 9 of the Income-tax Act ?' (ii) Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that payment of $ 69,198 has not accrued or arisen in India as fees for technical consultancy in terms of Section 9 of the Income-tax Act ?'2. It transpires that the assessee is a non-resident based in Finland. It was approached by Nepa Mills, a resident, for consultancy services to solve its production and operation problems. An agreement was executed between the two and pursuant thereto, the non-resident assessee sent its consultants for field ...
Vishnu Ram Chandra Maheshwari Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Feb-08-1999
Reported in: 1999(1)MPLJ516
ORDERTej Shankar, J.Shri L.S. Chauhan, Advocate for the applicant.Shri R.P. Johri, Additional Government Advocate for the State.Shri Arun Barua, Advocate for the complainant.1. Heard.2. This is 4th bail application on behalf of Vishnu Maheshwari.3. The learned counsel for the applicant contended that the first application of the applicant was rejected on merits on 30-6-1998. The 2nd application was disposed of on 14-10-1998 whereas the 3rd application was decided on 30-10-1998. He contended that while disposing of the 3rd application, the Court taking into consideration the fact that the applicant's wife was suffering from heart disease granted a short term bail for 15 days. The applicant complied with the terms of the order and surrendered. He also urged that while disposing of the 2nd bail application, it was argued before the Court that the accused was threatening the witnesses and in case, he be released, he will not be available, but this contention is belied from the fact that af...
Ravi Shanker Lakhanlal Mishra and anr. Vs. Rajendra Kumar Dubey and an ...
Court: Madhya Pradesh
Decided on: Feb-08-1999
Reported in: 1999(2)MPLJ281
V.K. Agrawal, J.1. This appeal is directed against the judgment and decree dated 9th February, 1994 in Civil Suit No. 19-A/1989 by III Additional District Judge, Bilaspur, whereby the suit claiming declaration, possession and damages has been decreed.2. Undisputably, Chandan Bai was the widow of Chandulal. The appellant/defendant No. 1 Ravi Shanker is the nephew of Chandan Bai, being the son of Lakhanlal who was the brother of Chandan Bai's husband, Chandulal. Chandulal died in the year 1952. It is also now not in dispute in this appeal that after the death of her husband, there was a partition between Chandan Bai and defendant No. 1/appellant Ravishanker, in which Chandan Bai received 4.83 acres of land, situate at village Semarsal, Tahsil Mangeli, District Bilaspur, detailed in schedule to the plaint, which included land bearing Khasra No. 163/8, area 1.73 acres.3. The plaintiff/respondent No. 1 Rajendra Kumar Dubey's case, stated in brief, was that after the partition, Chandan Bai u...
Vishnu Maheshwari Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Feb-08-1999
Reported in: 1999CriLJ4403
ORDERTej Shankar Sahab, J.1. Heard.2. THIS is 4th bail application on behalf of Vishnu Maheshwari.3. The learned counsel for the applicant contended that the first application of the applicant was rejected on merits on 30-6-1998. The 2nd application was disposed of on 14-10-1998 whereas the 3rd application was decided on 30-10-1998. He contended that while disposing of the 3rd application, the Court taking into consideration the fact that the applicant's-wife was suffering from heart disease granted a short term bail for 15 days. The applicant complied with the terms of the order and surrendered. He also urged that while disposing of the 2nd bail application, it was argued before the Court that the accused was threatening the witne'sses and in case, he is released, he will not be available, but this contention is belied from the fact that after the release of the application for a short period of 15 days, the applicant submitted to the jurisdiction of the Court and surrendered. He urge...
- ‹ Prev
- 1
- 2
- 3
- 4
- 6
- 7
- Next ›
- Last »