Madhya Pradesh Court April 2003 Judgments
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Rukmini Bai Vs. Cit
Court: Madhya Pradesh
Decided on: Apr-17-2003
Reported in: [2004]140TAXMAN289(MP)
ORDERDipak Misra, J.This is an application under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as the Act) for calling for the statement of case from the Income Tax Appellate Tribunal (for short the Tribunal).2. It is relevant to state here that in this case the controversy is relatable to two assessment years i.e., 1976-76 and 1976-77. The questions which are proposed for both the years are as under :'Assessment year 1975-76(i) Whether there was evidence to hold that the assessee concealed the particulars of income, so as to attract penalty under section 271(1)(c) of the Income Tax Act, 1961 ?(ii) Whether the order of the Tribunal upholding the levy of penalty without a clear finding about facts and omitting material facts from consideration is vitiated in law ?(iii) Whether the Tribunal was right in law in upholding the levy of penalty under section 271(1)(c) for addition of Rs. 15,000 as unexplained investment that is deemed income under section 69A of the Inco...
Santlal Khera Vs. Union of India (Uoi) and ors.
Court: Madhya Pradesh
Decided on: Apr-16-2003
Reported in: AIR2004MP48; 2003(3)MPHT467; 2003(4)MPLJ109
ORDERArun Mishra, J.1. The only question involved in these writ petitions is whether the goods vehicles/Trucks in question are to be treated as multi-axle vehicles or the vehicles having two axles and corresponding life of such vehicles for the purpose of plying under permit.2. Facts are taken from W.P. No. 1937/2002. The petitioner plies goods vehicle No. MP-19-3111 covered under the national permit No. 494/89. Petitioner submitted that the petitioner is entitled to ply the goods vehicle in question till completion of 15 years of age as provided in Rule 88 (2) of the Central Motor Vehicles Rules as the vehicle is having more than two axles and is a multi axle vehicle. Registration Certificate (P-1) of the Truck indicates that the vehicle is registered within the category of heavy goods vehicle. Permit (P-2) of vehicle is valid upto 30-6-2004. While granting renewal of the above permit a condition was imposed that on completion of 12 years period in respect of above vehicle petitioner ...
Tejumal Vs. Ram Pratap Jaiswal
Court: Madhya Pradesh
Decided on: Apr-16-2003
Reported in: III(2003)BC311; 2004(1)MPLJ17
A.K. Awasthy, J.1. The appellant/plaintiff has preferred this appeal against the Judgment and decree dated 12.5.98 passed in Civil Suit No. 17B/95 by the IInd Additional District Judge, Murwara, Dist. Jabalpur whereby the suit for recovery of Rs. 51,600/- was dismissed.2. The case of the plaintiff is that on 23.8.1992 defendant borrowed a sum of Rs. 30,000 from the plaintiff for performing the marriage of his son's daughter and agreed to pay the interest of 2% per month and executed the 'Hundi'. It is alleged that defendant even after service of notice has not returned the principal amount of Rs. 30,000/- and interest, total Rs. 51,600/-, plaintiff has prayed that the decree be passed of Rs. 51,600/- along with future interest and cost of the suit.3. The defendant has denied that he has taken Rs. 30,000/- as a loan and agreed to pay the interest. The defendant has further denied that the 'Hundi' (Ex. P/1) was written and signed by him. Defendant has averred that the relationship of lan...
Mangaldeen Vs. Munnibai
Court: Madhya Pradesh
Decided on: Apr-16-2003
Reported in: II(2003)DMC751
A.K. Awasthy, J.1. This appeal is filed Under Section 28 of the Hindu Marriage Act challenging the judgment and decreed dated 5.7.1995 in Case No. 23A/90 delivered by Additional District Judge, Maihar, Distt. Satna regarding the dismissal of the petition for divorce which was filed on the ground of adultery.2. The admitted facts of the case are that the marriage between the appellant and respondent was solemnised according to the Hindu rites and from the wedlock they have two sons. It is also admitted that the appellant/plaintiff is working in MPEB at Jabalpur.3. The case of the appellant/plaintiff is that appellant/plaintiff received negligible share in his family partition and as such for livelihood he was forced to leave his children and wife in village and he went to earn money at Jabalpur. That after 5 or 6 years he came to know that his wife Munni Bai has developed illicit relation with the appellant sister's husband, Badri Prasad, and that the respondent/wife got pregnant with B...
Narendra Kumar Gupta Vs. Mrs. Mamta Gupta
Court: Madhya Pradesh
Decided on: Apr-16-2003
Reported in: I(2004)DMC454
A.K. Awasthy, J.1. This appeal is filed under Section 28 of the Hindu Marriage Act challenging the judgment and decree dated 5.11.1995 passed by the IIIrd Additional District Judge, Bhopal in Civil Suit No. 323 of 1999 wherein his petition for dissolution of marriage on the ground of adultery and cruelty was dismissed.2. The admitted facts of the case are that on 14.5.1982 at Maihar, Distt. Satna marriage in between the appellant and the respondent was solemnised and they have three children from their wedlock.3. The case of the appellant is that the respondent-wife was in the habit of ill-treating appellant's mother and his brothers and her behaviour was cruel. That the respondent-wife made the false complaint in the Police against the appellant. That under pressure agreement dated 1.9.1996 was got executed from the appellant-husband regarding payment of Rs. 2,000/- per month as maintenance to the respondent-wife.4. Respondent-wife has contested the case and it is alleged that allegat...
Smt. Kamalshri @ Priya JaIn Vs. Pramod Kumar
Court: Madhya Pradesh
Decided on: Apr-16-2003
Reported in: I(2004)DMC789
A.K. Awasthy, J.1. This appeal is filed under Section 28 of the Hindu Marriage Act challenging the judgment and decree dated 25.8.2000 passed in Civil Suit No. 10A/98 by the Court of Additional Judge to the Court of District Judge, Begamganj Distt. Raisen, allowing the petition of the respondent/petitioner for dissolution, of marriage under Section 13(1)(iii) of the hindu Marriage Act.2. The admitted facts of the case are that the appellant/wife and respondent/ husband got married on 6.7.1992 and they lived as husband wife till 12.9.1995. It is also the common ground that the appellant wife is residing with her parents and she had no issue from the wedlock.3. The case of the husband/respondent was that before his marriage his wife was mentally ill and after the marriage, the respondent husband has incurred a lot of expenses in getting his wife treated for her mental ailment. That the appellant wife had made attempt to commit the suicide. That the behaviour of his wife in the house and ...
Jasram Vs. Kaptan Singh Thakur and ors.
Court: Madhya Pradesh
Decided on: Apr-16-2003
Reported in: II(2003)ACC298
ORDER1. Mr. A.K. Mangal, learned Counsel for appellant.None appears for respondent Nos. 1 and 2. However, power of Mr. R.S. Morya and Mr. Avadh Singh, Advocate is filed.2. Mr. M.P. Agarwal, learned Counsel for the newly added respondent No. 3, the New India Assurance Co. Ltd.3. Heard finally alongwith application I.A. No. 8627/1998 made by appellant under Order 41 Rule 27, C.P.C for taking certain documents on record.4. This appeal is under Section 173 of the Motor Vehicles Act, 1988 filed by the appellant whose claim has been dismissed in toto by the Tribunal. The Tribunal while holding that the accident in question, took place with a tractor bearing registration No. R.J.-11-R-0025, dismissed the claim on the ground that the identity of its owner, insurer and driver could not be established. Now the appellant has filed documents which purports to be registration certificate and the insurance documents of the said offending vehicle. From these documents, it is clear that the said tract...
Commissioner of Income-tax Vs. Khushlal Chand Nirmal Kumar
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: (2003)183CTR(MP)503; [2003]263ITR77(MP)
Dipak Misra, J.1. In this appeal preferred under Section 260A of the Income-tax Act, 1961 (for brevity 'the Act'), the Revenue has called in question the legal propriety of the order passed by the Income-tax Appellate Tribunal, Jabalpur Bench, Jabalpur (for brevity 'the Tribunal').2. The facts which are essential to be stated are that in respect of the business premises of the respondent-firm a search and seizure operation was carried out under Section 132 of the Act whereby certain amount in cash and jewelleries were found. A notice under Section 158BC was issued on July 7, 1997, and the respondent was asked to furnish return in respect of the block period April 1, 1986, to March 31, 1996, and also for April 1, 1996, to December 24, 1996. In pursuance of the notice the assessee filed the return and the Assessing Officer proceeded with assessment. While dealing with investment in a construction, the Assessing Officer came to hold that the investment for the respective years was Rs. ,10...
Commissioner of Income-tax Vs. Balchand Ajit Kumar
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: (2004)186CTR(MP)419; [2003]263ITR610(MP)
Dipak Misra, J. 1. In this appeal preferred under Section 260A of the Income-tax Act, 1961 (for brevity 'the Act'), the Revenue has assailed the order passed by the Tribunal in I. T. A. No. 269/JAB of 1998.2. Sans unnecessary details, the facts as have been set forth are that there was a search operation conducted at the business and residential premises of the assessee. During the search, it was found that there were credit sales which were not reflected in the books of account. The Assessing Officer on scrutiny of the regular books of account maintained by the assessee being dissatisfied rejected the same and added a sum of Rs. 8,19,255 towards the sales profit of the assessee. The said order was contested by the assessee in the backdrop that the sales were fully recorded and the assessee was following a system of recording the credit sales in the way as and when the credit sales were made, the assessee issued cash memos of sales and the outstandings were recorded in the copy separat...
Speed Automobiles Ltd. and anr. Vs. Assistant Commissioner of Commerci ...
Court: Madhya Pradesh
Decided on: Apr-14-2003
Reported in: [2004]134STC281(MP)
ORDERA.K. Gohil, J.1. Petitioners have filed this petition under Article 227 of the Constitution of India challenging various assessment orders, which are marked as annexures--'P/19' to 'P/34', passed by the assessing officer (Assistant Commissioner of Commercial Tax).2. In this petition the submission of learned counsel for the petitioners was that in a raid which was conducted at the premises of the petitioners, the commercial tax authorities have seized the entire record of the petitioners and the same is in possession of the respondents. His further submission was that though the assessing officer had made the assessment ex parts, but have failed to supply the copies of all the material documents which have been relied on against the petitioners preventing them to take their defence before the assessing officer and thereby the petitioners have not been afforded the opportunity of being heard. Therefore, all the orders passed by the assessing officer which are under challenge in thi...
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