Madhya Pradesh Court April 2001 Judgments
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Kesharimal Bapulal (Huf) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-12-2001
Reported in: (2001)170CTR(MP)520; [2001]252ITR764(MP); 2002(1)MPLJ180
J.G. Chitre, J.1. We have been called on to answer three questions formulated for recording our opinion on reference. Those three questions can be enumerated as below :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the order of the Commissioner of Income-tax under Section 263 which was passed without giving opportunity to all the members of the family (co-parceners) who were adversely affected by virtue of the provisions of Section 171(9) of the Income-tax Act, 1961, on the ground that the notice to the karta was sufficient compliance with the provisions of Section 263 ?(2) Whether, on the facts and in the circumstances of the case, the Commissioner had jurisdiction under Section 263 of the Act to set aside the order passed by the Income-tax Officer under Section 171 of the Act recognising family settlement, when there was no loss of revenue as a result of assessment for the year in question ?(3) Whether, on the facts and in the cir...
Commissioner of Income-tax Vs. Gangotri Tube Wells Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: [2001]251ITR760(MP)
J.G. Chitre, J. 1. Both these matters are interconnected and are similarly revolving around a common topic and, therefore, they are being decided by this common judgment. 2. The Commissioner of Income-tax, Bhopal, has submitted these petitions for the purpose of making prayer that the following two questions be directed to be referred to this court for recording the opinion : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in allowing 30 per cent, depreciation on rig and compressor used in boring the wells, in accordance with entry D(4) of the Depreciation Schedule under the Income-tax Rules (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the asses-see-firm which carries on the business of drilling borewells is an industrial undertaking engaged in manufacturing or producing articles or things and is entitled to relief under Section 32A of the Income...
Agrawal Tractors Vs. Presiding Officer, Employees' Insurance Court and ...
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: [2001(90)FLR352]; (2001)IILLJ960MP
Dipak Misra, J. 1. By this Writ Petition preferred under Articles 226 and 227 of the Constitution of India the Petitioner has prayed for issue of a writ of certiorari for quashment of the order dated December 14, 2000 passed by the Presiding Officer, E.I./Labour Court Satna, contained in Annexure P/1. A further prayerhas been made to reconsider the matter and the applications submitted by the petitioner as contained in the Annexures P/2 and P/3. 2. The facts as have been unfolded are that the petitioner is carrying on its business in the District of Satna of tractors and repairs of motor cycle. According to the writ petitioner he employed 15 to 17 employees and hence, his establishment is not covered within the provisions of the Employees' State Insurance Act, 1948 (hereinafter referred to as 'the Act'). The establishment of the petitioner was inspected by the Inspector of the respondent No. 2, the Regional Director, Employees' State Insurance and the Inspector submitted a report indic...
Kailash Chand Bagaria Vs. Commissioner of Income-tax and anr.
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: (2001)169CTR(MP)351; [2001]249ITR719(MP); 2001(5)MPHT72
Arun Mishra, J. 1. The present appeal has been filed by the assessee which is a registered firm engaged in the business of manufacturing and trading in limestone. For the assessment year 1992-93, the return was filed. It was subjected to scrutiny and notices under Section 143(2)/142(1) were issued. In the return, the assessee had claimed depreciation of Rs. 75,228 at the rate of 40 per cent. on the truck. The Assessing Officer allowed the depreciation at the rate of 25 per cent. only and disallowed the sum claimed on depreciation of Rs. 28,201 on the basis that the truck was used mainly for his own business. Aggrieved by the order of the Assessing Officer, an appeal was preferred before the Commissioner of Income-tax, Jabalpur, assailing the disallowance. The appeal was on the ground that the truck has been used by the appellant by giving it on hire and also used for business purpose. Thus, on the finding that the truck was used for hire as well as for business, depreciation of 40 per ...
Nemi Chand Vs. Govind Rathore and ors.
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: 2002ACJ2032
Bhawani Singh, C.J.1. This appeal is directed against the award of Motor Accidents Claims Tribunal, Biora, in Claim Case No. 27 of 1992 dated 30.6.1997.2. The accident took place on 14.5.1992 when the bus, in which the deceased was travelling turned turtle. On account of death of deceased, a claim petition, at the instance of his legal heirs, namely, widow and children, was filed. The allegation is that the accident took place due to rash and negligent driving of the bus otherwise it would not have taken place. Compensation of Rs. 10,00,000 (ten lakh) has been claimed but an award of Rs. 2,25,000 (two lakh and twenty-five thousand) carrying interest at the rate of 14 per cent from the date of application till date of payment has been awarded. The defence of insurance company in this case is that cover note issued by the Development Officer of the company is not genuine document having been procured by owner of the vehicle after the accident. The Claims Tribunal after consideration of r...
Kailash Chand Bagaria Vs. Cit and anr.
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: [2001]249ITR720(MP)
Arun Mishra, J.The present appeal has been filed by the assessee which is a registered firm engaged in the business of manufacturing and trading in limestone. For the assessment year 1992-93, the return was filed. It was subjected to scrutiny and notices under section 143(2)/142(1) were issued. In the return, the assessee had claimed depreciation of Rs. 75,228 at the rate of 40 per cent on the truck. The assessing officer allowed the depreciation at the rate of 25 per cent. only and disallowed the sum claimed on depreciation of Rs. 28,201 on the basis that the truck was used mainly for his own business. Aggrieved by the order of the assessing officer, an appeal was preferred before the Commissioner, Jabalpur, assailing the disallowance. The appeal was on the ground that the truck has been used by the appellant by giving it on hire and also used for business purpose. Thus, on the finding that the truck was used for hire as well as for business, depreciation of 40 per cent was allowed. T...
Cit Vs. Gangotri Tube-wells (P) Ltd.
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: [2001]118TAXMAN388(MP)
ORDERChitre, J. Both these matters are interconnected and are similarly revolving around a common topic and, therefore, they are being decided by this common judgment.2. The Commissioner, Bhopal has submitted these petitions for the purpose of making prayer that the following two questions be directed to be referred to this court for recording the opinion:'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in allowing 30 per cent depreciation on rig and compressor used in boring the wells, in accordance with entry D(4) of the Depreciation Schedule under the Income Tax Rules ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee-firm which carries on the business of drilling bore-wells, is an industrial undertaking engaged in manufacturing or producing articles or things and is entitled to relief under section 32A of the Income Tax Act (Hereinafter referred to as the Act...
Vilas Vs. Madhya Pradesh State Road Trans. Corpn. and ors.
Court: Madhya Pradesh
Decided on: Apr-11-2001
Reported in: 2003ACJ1234
Bhawani Singh, C.J. 1. This appeal is directed against the award of Motor Accidents Claims Tribunal, Mandleshwar in Claim Case No. 10 of 1994 dated 17.11.97.2. Accident took place on 17.4.1989. Two vehicles truck No. CPU 6333 insured with Oriental Insurance Co. Ltd. and the bus No. MPO 1483 owned by the Madhya Pradesh State Road Transport Corporation (hereinafter referred to as 'M.P.S.R.T.C.') are involved. The allegation is that these two vehicles collided with each other affecting on the rear portion of the bus. The claimant was injured in this accident as a result of which his right hand has been amputated. The injured got the proficiency certificate from the Labour Department and was an apprentice in some firm at Dewas earning Rs. 700 per month. It is said that after completion of apprenticeship he was likely to get a monthly salary of Rs. 4,000. The accident, according to the claimant, was the result of rash and negligent driving by the truck driver. At the time of accident he was...
Prakash Vs. State of M.P. and Others
Court: Madhya Pradesh
Decided on: Apr-10-2001
Reported in: AIR2002MP3; 2001(3)MPHT211
S.S, Saraf, J.1. This appeal under Section 100, CPC has been preferred against the judgment and decree dated 13-12-1995 passed by the learned 1st Additional District Judge, Sagar in Civil Appeal No. 2-A/95 reversing the judgment and decree dated 12-5-1995 passed by the learned Civil Judge, Class-I, Rehli in Civil Suit No. 31 -A/86 whereby the suit instituted by the plaintiff/appellant for declaration of title and perpetual injunction has been decreed in favour of the plaintiff/appellant.2. The essential facts necessary to decide the appeal are:The suit property is agricultural land bearing Survey No. 409 are 0.43 acre of village Garhakota. The plaintiff/appellant instituted the above civil suit pleading that his ancestor Gangadhar had purchased the suit land from Maalguzar on 31-10-1926 and got possession thereof. Since then Gangadharand after his death his legal heirs had been in possession of the suit land. On 15-2-1949, Gangadhar also executed a Will in favour of the plaintiff/appel...
R.D. Joshi and Co. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Apr-10-2001
Reported in: (2001)171CTR(MP)33; [2001]251ITR332(MP)
J.G. Chitre, J.1. The Income-tax Appellate Tribunal, Indore Bench, Indore (hereinafter referred to as 'the Tribunal' for convenience), made a reference vide RA. Nos. 88 to 91/Ind. of 1986-assessment years 1978-79 to 1981-82 in compliance with the directions of the High Court of M. P. in MCC Nos. 141 of 1989, 143 of 1989, 144 of 1989 and 146 of 1989, dated January 25, 1996. It stated the case and made the reference on the following questions of law to this High Court for the opinion :'(i) Whether, in the facts and in the circumstances of the case, the Tribunal was justified in law in disallowing the interest on the entire debit balance, including opening balance of the partners ? (ii) Whether, in the facts and in the circumstances of the case, the Tribunal was justified in allowing the Departmental appeals on following its earlier order rendered in Miscellaneous Application No. 65/Ind. of 1982 and in holding that the decision reported in CIT v. Alok Paper Industries : [1982]138ITR729(MP...
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