Madhya Pradesh Court March 2001 Judgments
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Gyan Chand Anil Kumar Vs. Income-tax Officer
Court: Madhya Pradesh
Decided on: Mar-14-2001
Reported in: [2001]251ITR559(MP)
Arun Mishra, J.1. This is an appeal preferred by the assessee with respect to the assessment year 1990-91 against an order passed by the Income-tax Appellate Tribunal. Income of Rs. 1,29,607 was shown by the assessee/ appellant whereas the Income-tax Officer (for short 'the ITO') assessed his income at Rs. 3,57,990. Addition of Rs. 1,75,000 was made treating the credit taken front Shri Sonelal Jain as unexplained, an appeal was preferred by the appellant/asses see before the Commissioner of Income-tax (Appeals), Jabalpur, who deleted the addition so made by the Income-tax Officer. Aggrieved by the order passed by the Commissioner of Income-tax, the Revenue preferred an appeal before the Income-tax Appellate Tribunal (for short 'the ITAT'). The Income-tax Appellate Tribunal allowed the appeal in part and ordered an addition of Rs. 75,000 as against addition of Rs. 1,75,000 made by the Income-tax Officer.2. In the present appeal the question which has been agitated is that the addition o...
Commissioner of Income-tax Vs. R.N. Rai
Court: Madhya Pradesh
Decided on: Mar-14-2001
Reported in: [2001]252ITR122(MP)
Arun Mishra, J.1. In all these nine appeals against the common order passed by the Income-tax Appellate Tribunal (for short 'the ITAT'), whereby the order dated October 22, 1998, passed by the Commissioner of Income-tax (Appeals), Jabalpur, was affirmed. The Commissioner of Income-tax has reversed the order passed by the Assistant Commissioner of Wealth-tax.2. The Assistant Commissioner of Wealth-tax assessed the residential house at Napier Town, Jabalpur, of the assessee sold in the year 1986 at Rs. 18,00,000, of which the value was estimated on March 31, 1984, at Rs. 14,00,000. Net taxable wealth was found at Rs. 15,74,657.3. For the assessment years 1982-83 to 1992-93 in question, notice under Section 17 of the Wealth-tax Act, 1957, was served on the assessee on October 12, 1992. In reply to the notice under Section 16(2) of the Wealth-tax Act, it was contended that the wealth of the assessee has been disclosed in the case of Hindu undivided family following the order of the Commiss...
Cit Vs. R.N. Rai
Court: Madhya Pradesh
Decided on: Mar-14-2001
Reported in: (2001)168CTR(MP)390
Arun Mishra, J.In all these nine appeals against common order passed by the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) whereby the order dated 22-10-1998, passed by the Commissioner (Appeals), Jabalpur, was affirmed. The Commissioner (Appeals) has reversed the order passed by the Asstt. Commissioner .2. The Asstt. Commissioner assessed the residential house at Napier Town, Jabalpur, of the assessee sold in the year 1986 at Rs. 18,00,000, of which value was estimated on 31-3-1984, at Rs. 14,00,000. Net taxable wealth was found at Rs. 15,74,657.3. For the assessment years 1982-83 to 1992-93 in question, notice under section 17 of the Wealth Tax Act, 1957, was served on the assessee on 12-10-1992. In reply to the notice under section 16(2) of the Wealth Tax Act, it was contended that the wealth of the assessee has been disclosed in the case of Hindu Undivided Family following the order of the Commissioner (Appeals). Assessee, therefore, has not filed any retur...
Gyan Chand Anil Kumar Vs. Ito
Court: Madhya Pradesh
Decided on: Mar-14-2001
Reported in: (2001)169CTR(MP)27
Arun Mishra, J.This is an appeal preferred by the assessee, with respect to assessment year 1990-91 against order passed by Tribunal. Income of Rs. 1,29,607 was shown by the assessee/appellant whereas the Income Tax Officer (hereinafter referred to as the 'Income Tax Officer') assessed his income at Rs. 3,37,990. Addition of Rs. 1,75,000 was made treating the credit taken from Shri Sonelal Jain as unexplained.2. An appeal was preferred by the appellant/assessee before the Commissioner (Appeals), Jabalpur, who deleted the addition so made by the Income Tax Officer. Aggrieved by the order passed by the Commissioner (Appeals), the revenue preferred an appeal before the Appellate Tribunal (hereinafter referred to as the Tribunal). Tribunal allowed the appeal in part and ordered an addition of Rs. 75,000 as against addition of Rs. 1,75,000 made by Income Tax Officer.3. In the present appeal the question which has been agitated is that the addition of Rs, 75,000 by the Tribunal is bad in law...
Panchsheel Organics Limited Vs. Additional Commissioner of Commercial ...
Court: Madhya Pradesh
Decided on: Mar-13-2001
Reported in: [2001]123STC175(MP)
ORDERA.M. Sapre, J. 1. Challenge in this petition filed under Articles 226 and 227 of the Constitution of India by the petitioner is to an order dated March 29, 2000, passed by the Additional Commissioner, Commercial Tax, Indore, in its revisional jurisdiction. Facts in brief that led to passing of impugned order and then this writ need mention.2. Petitioner is engaged in the business of manufacture and sale of basic drugs which are used in manufacture of medicines. Petitioner is subjected to payment of State sales tax as also Central sales tax under the State sales tax laws and Central sales tax laws. The petitioner is registered as dealer under both the Acts, i.e., Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 and Central Sales Tax Act, 1956.3. The petitioner was assessed to Central sales tax for the period April 1, 1994 to March 31, 1995 by the assessing officer by its order dated June 22, 1998 (annexure E). Since on certain transactions, the petitioner could not file forms C and H, a...
Hariram Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Mar-13-2001
Reported in: 2001CriLJ1893
ORDERJ.G. Chitra, J.1. Shri Jaisingh for the applicant and Shri G. Desai, Dy. A.G., for the prosecution.2. So far as the present bail application is concerned, Shri Jaisingh submitted that the investigating agency had arrested Omprakash, the owner of the hut where the present illicit foreign liquor was found in bottles which was more than 50 bulk litres. He submitted that the statement of Omprakash has been recorded by the Excise Officer concerned and that shows that present applicant was his employee and in the absence of Omprakash, was selling the liquor to the customers. Shri Jaisingh submitted that the statement of the applicant has also been recorded in which he had admitted the said information. Shri Jaisingh submitted that the said statement has been retracted by the present applicant and, therefore, it would not be having any credibility at the time of trial against the present applicant.3. Shri Jaisingh submitted that in view of all these things and provisions of Section 49-B ...
Johnson M. Joseph Vs. Smt. Anita Johnson and Another
Court: Madhya Pradesh
Decided on: Mar-12-2001
Reported in: I(2002)DMC20; 2001(2)MPHT153; 2001(2)MPLJ675
ORDERS.P. Khare, J. 1. This is a petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter to be referred to as the Code) challenging the grant of maintenance allowance to respondent No. 1 Smt. Anita Johnson, wife of the applicant, under Section 125 of the Code.2. It has been held by the Courts below that the respondent No. 1 is earning an amount of Rs. 1800/- per month as she is working as a Receptionist in Bhopal Sugar Industry Limited. The applicant is a Ticket-Collector in the Railways. Judicial Magistrate First Class had granted maintenance allowanceof Rs. 2000/- per month to the wife but it has been scaled down to Rs. 1000/-per month by the III Additional Sessions Judge, Bhopal in revision.3. It has been argued on behalf of the applicant that his wife does not come in the category of 'unable to maintain herself and therefore, she is not entitled to airy maintenance allowance under Section 125 of the Code from her husband. The question is whether the words 'u...
R.K. Shrivastava Vs. Mullo Bai Kahar
Court: Madhya Pradesh
Decided on: Mar-12-2001
Reported in: 2001(2)MPHT156; 2001(2)MPLJ474
ORDERS.P. Khare, J.1. This is a petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter to be referred to as the Code) for quashing the order dated 25-8-1999 of the Judicial Magistrate First Class, Gadarwara in Criminal CaseNo. 564 of 1999 which has been affirmed in Criminal Revision No. 66 of 1999 by order dated 12-5-2000 of the Additional Sessions Judge, Gadarwara.2. Non-applicant Mullobai filed a complaint alleging that she has been cheated by the accused persons. Accused No. 1 Bhagchand was Patwari and accused No, 2 R.K. Shrivastava was the Tehsildar. The Magistrate recorded the statement of the complainant and her witnesses under Section 200 of the Code and perused the documents produced before him and was of the opinion that there is sufficient ground for proceeding against the accused persons. The complaint was registered under Sections 420 and 468, IPC. It was stated in the complaint that the lands bearing Khasra Nos. 379 and 381 of village Chichli were ...
Kailash and anr. Vs. Abdul Mazid and ors.
Court: Madhya Pradesh
Decided on: Mar-12-2001
Reported in: II(2001)ACC697; 2002ACJ1801
Shambhoo Singh, J.1. This appeal is directed by the claimants against the award dated 27.11.1998 passed by the Seventh M.A.C.T. Indore, in Claim Case No. 157 of 1996 whereby compensation of Rs. 70,000 with interest at the rate of 12 per cent per annum from the date of claim application was granted.2. The claimants' case in brief was that on 29.2.1995 at about 10 p.m. when the deceased Rakesh, son of the appellants, was going on his cycle, the truck No. UP 78-D 4085 driven by the respondent No. 2, owned by the respondent No. 1 and insured with the respondent No. 3 came in a rash and negligent manner and dashed against him as a result of which he sustained injuries and died on the spot. He was about 13 years of age and was earning Rs. 1,200 per month. The claimants filed claim application seeking compensation of Rs. 3,00,000. The respondent Nos. 1 and 2 remained absent. They were proceeded exparte. The respondent No. 3 resisted the claim. The Tribunal on appreciation of evidence held tha...
Pramila and ors. Vs. Sarvar Khan and ors.
Court: Madhya Pradesh
Decided on: Mar-12-2001
Reported in: 2003ACJ542
Bhawani Singh, C.J.1. This appeal is directed against the award dated 6.2.1995 of Motor Accidents Claims Tribunal, Mudwara in Claim Case No. 28 of 1988.2. Claimants are widow of the deceased and his parents. On 19.7.1988, deceased (Anil Pandey) was going to his village Bichha from Katni by Luna. He was moving on the left side of the road but driver of bus No. UGH 930 came from opposite side driving the bus rashly and negligently and dashed against the deceased, causing injuries as a result of which he died at the site of accident after some time. Deceased was a young man of 22 years. He was a bidi contractor earning Rs. 900 per month. From agriculture he was earning about Rs. 40,000/Rs. 50,000 annually since his family possessed 66 acres of land. Compensation of Rs. 27,44,900 has been claimed. The owner and driver of the vehicle have stated that the bus was not being driven rashly and negligently and allegation to this effect was untrue and manufactured. Accident had taken place due to...
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