Madhya Pradesh Court July 2003 Judgments
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Commissioner of Income Tax Vs. Daluram Mangilal
Court: Madhya Pradesh
Decided on: Jul-08-2003
Reported in: (2003)185CTR(MP)254; 2004(163)ELT168(MP); [2004]265ITR278(MP)
1. He is heard on the question of admission of the appeal which has been preferred under Section 260A of the IT Act, 1961, against the order dt. 7th Feb., 2003, passed by the Tribunal, Indore Bench, Indore, in ITA 461/Ind/1995 relating to the asst. yr. 1991-92 and C.O. No. 35/Ind/95 (arising out of ITA No. 461/Ind/95 relating to the asst. yr. 1991-92. Learned counsel for the Revenue brought to our notice the extract of the decision of the Supreme Court between the same parties in SLP (Civil) No. 159 of 2002 and RP No. 198 of 2002, decided on 18th Jan., 2002. The extract has been reproduced in (2002) 255 ITR 99 under the heading 'From Our Reporter at the Supreme Court'. As per the extract, Hon'ble the Supreme Court has held that additions made on account of sales and purchases made in the market area which have been found to be bogus by the AO, were rightly added to the income of the assessee. The order of the AO was upheld, while dismissing the ITA No. 39/2001, by this Court against wh...
Smt. Bhangdi Vs. Smt. Ditli
Court: Madhya Pradesh
Decided on: Jul-08-2003
Reported in: 2004(2)MPHT8
A.M. Sapre, J.1. It is a second appeal filed by the defendant under Section 100 of CPC against the judgment/decree, dated 12-3-2003, passed by learned Additional District Judge, Jobat, District Jhabua in C.A, No. 2-A of 2002, which in turn arises out of Civil Suit No. 30-A of 2000, decided by Civil Judge, Class I, Jobat, District Jhabua, on 4-1-2002. The question that arises for consideration in this second appeal is, whether appeal involves any substantial question of law within the meaning of Section 100 ibid It is the case of appellant (defendant) that the appeal does involve substantial of law.2. Heard Shri T.N. Singh, learned Counsel for the appellant on the question of admission.3. Having heard learned Counsel for the appellant and having perused record of the case, I find no merit in the appeal. In other words, the appeal does not involve any substantial question of law and hence, the appeal must merit dismissal in limine.4. The dispute in substance, relates to status of plainti...
Gulam Rabbani Vs. Gulam Dastagir and anr.
Court: Madhya Pradesh
Decided on: Jul-08-2003
Reported in: 2004(2)MPHT12
A.M. Sapre, J.1. Having heard learned Counsel for the appellant and having perused record of the case, I find no substance in the appeal. In other words, the appeal does not involve any substantial question of law, as required under Section 100 ibid and hence, it must merit dismissal in limine. It arises out of judgment/ decree dated 1-4-2003, passed by learned 1st Additional District Judge, Mandsour in C.A. No. 31-A of 1998, which in turn arises out of the Civil Suit No. 529-A of 1996, decided by learned IIIrd Civil Judge, Class I, Mandsour, on 16-3-1998.2. It is an appeal filed by defendant who has, suffered decree forpossession in respect of suit accommodation from the Trial Court and FirstAppellate Court. He has now come up in second appeal against the concurrentdecisions rendered against him.3. In my opinion, no flaw can be found in the impugned judgment under appeal as it does not call for any interference. Indeed, the defendant has no defence to defend the possession over the su...
Kamal Singh Vs. Ravi Shankar and ors.
Court: Madhya Pradesh
Decided on: Jul-08-2003
Reported in: 2005ACJ568
Deepak Verma and S.K. Seth, JJ. 1. On account of a road accident the appellant who sustained personal injury, filed claim petition claiming compensation against the respondents. 5th Additional Motor Accidents Claims Tribunal, Ujjain in Claim Case No. 49 of 1995, awarded a sum of Rs. 1,23,000.75. claimant has preferred this appeal for enhancement of compensation as according to him the amount awarded by the Tribunal is meagre looking to the nature and extent of the injuries sustained by him in the said accident.2. On 20.12.1993 while the appellant was going to Ujjain he met with an accident on account of the rash and negligent driving of the offending bus which was being driven by respondent No. 2. The bus belonged to the respondent No. 1 and was insured with respondent No. 3. On a close scrutiny of the evidence the Tribunal found that respondent No. 2 was responsible for causing the accident due to rash and negligent driving of the bus and as such the Tribunal passed the award against ...
Cit Vs. Daluram Mangilal
Court: Madhya Pradesh
Decided on: Jul-08-2003
Reported in: [2003]132TAXMAN791(MP)
ORDERThe above-named appellant being aggrieved by the order of ITAT No. ITA/461/Ind/1995 dated 7-2-2003 for assessment year 1991-92 prefer this appeal as under :Facts in briefThe facts of the case in brief are that the assessee is a regd. firm being assessed to Income Tax for many years. The assessee-firm submitted its return of income on 31-10-1991 declaring total income at Rs. 3,89,029. The assessee-firm also filed the copies of Trading and profit and loss account and balance sheet.Shri R.L. Jain, LC for the revenue is heard on the question of admission of the appeal which has been preferred under section 260A of the Income Tax Act, 1961 against the order dated 7-2-2003 passed by the Income Tax Appellate Tribunal (hereinafter referred to as the 'ITAT'), Indore Bench, Indore, In I.T.A. 461/Ind/1995 relating to the assessment year 1991-92 and C.O. No. 35/Ind/95 (arising out of I.T.A. No. 461/Ind/95 relating to the assessment year 1991-92). Learned counsel for the revenue brought to out...
Ram Bai Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jul-07-2003
Reported in: 2003(3)MPHT295
A.K. Shrivastava, J. 1. This appeal has been preferred by the appellant feeling aggrieved by the judgment of conviction and order of sentence dated 5-3-1992passed by learned 1st Additional Sessions Judge, Shahdol in Sessions Trial No. 104 of 1991.2. In brief the case of prosecution is that on 17-11-1987, the parents of Kallu (hereinafter referred to as 'the deceased') went to their work place and in the house the deceased who was aged eight years and his sister Nan Bai aged 10 years were present. At 8 a.m. the accused/appellant gave a dish of rice and fish to eat to the deceased and one Manoj, thereafter Nan Bai and the deceased went to graze she-goats in the jungle. In the jungle one Gopal was also grazing the catties. As the deceased was complaining of fever, he was brought back to his house, thereafter he started vomitting and suffered from an attack of diarrhea. The parents of the deceased also returned home and found their son (the deceased) in serious condition. According to the ...
Baldu Alias Baldua Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Jul-07-2003
Reported in: 2003(3)MPHT504
A.K. Shrivastava, J.1. Feeling aggrieved by the judgment of conviction and order of sentence passed by the learned Sessions Judge, Chhatarpur in S.T. No. 159/88, the appellant has preferred this appeal under Section 374 of the Code of Criminal Procedure, 1973.2. The admitted facts are that Heera (hereinafter referred to as 'the deceased') was the brother-in-law of the accused/appellant. The appellant's sister Ramlaxmi was married to the deceased. Sarjubai (P.W. 4) is the mother of the deceased, Mamtabai (P.W. 7) is the sister-in-law (Bhabhi) and Bhagwandas (P.W. 8) is the brother of the deceased.3. In brief the case of the prosecution is that on 25-8-88 complainant Bhagwandas submitted a written report at the Police Chowki, Mat-guwan stating therein that the accused took away his brother two and a half years ago under the pretext that he would arrange to get his wife back and thereafter the deceased was not seen. The complainant, thereafter searched the deceased and later on he came to...
Smt. Shanti Devi Agarwal Vs. V.H. Lulla
Court: Madhya Pradesh
Decided on: Jul-07-2003
Reported in: AIR2004MP58; 2003(4)MPHT57; 2003(4)MPLJ138
ORDERUma Nath Singh, J.1. This order, deciding the Civil Revision No. 83/2003 filed against an order dated 9-12-2002, in the Case No. 2/2000-2001/90-7 passed by the Rent Controlling Authority, Gwalior, allowing an application under Order 3 Rule 2 of the CPC (hereinafter referred to as 'the Code') of the defendant seeking to reject the affidavit of the plaintiff's son, filed under Order 18 Rule 4 of the Code, on the strength of a power of attorney to that effect, shall also dispose of the Civil Revision No. 122/2003 which impugns an interim order dated 27-3-2003 in the same case, whereby the authority has recalled in part the order dated 9-12-2002 to correct a mistake of closing the plaintiff's evidence while deciding the question as whether the plaintiff's on being the power of attorney holder was entitled to lead evidence on her behalf, by filing an affidavit.2. It is said that one Smt. Shanti Devi Agarwal (hereinafter referred to as the 'plaintiff') filed an application under Section...
State of M.P. and ors. Vs. Shiv Prasad and ors.
Court: Madhya Pradesh
Decided on: Jul-07-2003
Reported in: 2004(2)MPHT202
S.K. Pande, J.1. Being aggrieved by the judgment/decree dated 12-8-88, passed by District Judge, Shahdol in C.A. No. 84- A/81, reversing the judgment/decree, dated 19-8-81, passed by Civil Judge Class I, Shahdol in C.S. No. 2-A/76, defendant/appellant has preferred this appeal under Section 100, CPC.2. The appeal has been admitted on the following substantial questions of law:--' (1) Whether the Lower Appellate Court was right in construing the provision under Section 6 of the M.P. Ceiling on Agricultural Holdings Act ?(2) Whether the suit was filed within time ?'3. Facts in brief are, plaintiffs/respondents Beni Prasad, Ramkishore respectively are sons of plaintiff/respondent Shiv Prasad. Shiv Prasad is recorded Bhumiswami of 77.46 acres of land. The Competent Authority under the M.P. Ceiling on Agricultural Holdings Act (hereinafter called 'Act') started proceedings for determining the surplus land and held that 23.46 acres of land was surplus as such liable to vest with the State. O...
Vijaykumar Vs. Shabbir and ors.
Court: Madhya Pradesh
Decided on: Jul-07-2003
Reported in: 2004ACJ522
Verma and Seth, JJ. 1. The claimant has come up in appeal for enhancement of compensation, awarded by Addl. Motor Accidents Claims Tribunal, Jaora in the M.V. Case No. 13 of 2002 decided on 15.11.2002.2. The claimant, a young boy aged 5 years, met with a road accident on account of rash and negligent driving of the offending vehicle by the respondent No. 1. The vehicle, at the time of accident was owned by respondent No. 2 and was insured with respondent No. 3.3. According to claimant, on account of personal injuries, sustained by him, he was required to undergo a prolonged treatment at various places, including Baroda (Gujarat). From the evidence on record, it is clear that the claimant sustained a crushed injury in the left foot, as a result, his left paw was amputated.4. Dr. S.K. Bahal, PW 2, has stated before the Tribunal, that left leg of the claimant is shortened by 1' and as per Exh. PA-96, the claimant had sustained in the lower leg 53 per cent permanent disability and overall ...
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