Madhya Pradesh Court November 2004 Judgments
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ito Vs. Phul Chand Kachur Lal
Court: Madhya Pradesh
Decided on: Nov-28-2004
Reported in: (2005)193CTR(MP)40
ORDERAM. Sapre, J:This is an appeal filed by the revenue (CIT) under section 260A of the Income Tax Act against an order dated 29-10-1998, passed by Tribunal in ITA No. 1083/Ind/1994. This appeal was admitted for final hearing on following substantial question of law by this court on 8-5-2000:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the interest on the debit balance in the accounts of the partners and the members of the family concerned even when no interest was charged by the assessee-firm ?'2 ' Record perused, because none appeared for the parties despite notice of the appeal.3. Having perused record of the case and in particular the order of Tribunal impugned, we are of the view that this appeal has no substance.4. As a matter of fact, the revenue itself has conceded before the Tribunal that the issue has already been decided against the revenue in the case of this very assessee in the earlier years by the Tribunal and no ap...
Commissioner of Income Tax Vs. Dalumal Shyamumal
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: (2005)194CTR(MP)362; [2005]276ITR62(MP)
ORDERA.M. Sapre, J.1. This is an IT reference made by the ITAT (Tribunal) under Section 256(1) of the IT Act at the instance of Revenue (i.e., CIT) in RA No. 119/Ind/1998 arising out of an order dt. 6th May, 1998, passed by Tribunal in ITA No. 393/Ind/1994 to this Court for answering following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in annulling the assessment framed by the AO against a dead person without bringing the LRs on record ?'The question is founded on following facts as stated in statement of case drawn by the Tribunal.2. One Dalumal Shyamumal was an assessee. For the asst. yr. 1990-91, the AO passed an assessment order on 24th Feb., 1993 (Annex. A), under Section 143(3) of the Act. It is not in dispute that assessee had expired prior to passing of the assessment order. It is also not in dispute that AO had the knowledge of the death because a letter to that effect was sent to AO on 11th July, 1991, i.e., much p...
Commissioner of Income Tax Vs. Alpine Solvex Ltd.
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: (2005)195CTR(MP)181; [2005]276ITR92(MP)
ORDERA.M. Sapre, J.1. This is an appeal filed by Revenue (CIT) under Section 260A of the IT Act against an order, dt. 26th Feb., 1999, passed by the Tribunal (ITAT) in ITA No. 1026/Ind/1997.2. It may be mentioned at the outset that on 12th July, 2000, this Court dismissed the appeal by passing following order :'12th July, 2000:Shri R.L. Jain, learned counsel for the appellant.Heard.The appeal is dismissed.(R.D. Vyas, J.)(Shambhoo Singh, J.)'3. The appellant i.e., Revenue, therefore, filed a special leave to appeal to Supreme Court being S.L.P. No. 3417 of 2001. Their Lordships of Supreme Court by order dt. 9th May, 2001 granted leave and passed an order in CA No. 3769 of 2001 whereby the appeal filed by Revenue was allowed. Their Lordships then formulated the substantial question of law arising out of the order passed by Tribunal and remanded the case to this Court for deciding the appeal on merits. This is what their Lordship held :'Special leave granted.Heard the learned Attorney Gen...
Shyam Sundar Gupta Vs. Commissioner of Income Tax
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: (2005)194CTR(MP)527; [2005]276ITR592(MP)
ORDERA.M. Sapre, J.1. This is an IT reference made by the Tribunal (ITAT) under Section 256(1) of the IT Act at the instance of assessee in RA No. 117/Ind/1992 which arises out of the Order of Tribunal dt. 6th Oct., 1992, passed in ITA No. 640/Ind/l990 to answer the following question of law said to arise out of the aforementioned Order passed by the Tribunal in appeal, filed by the assessee :'Whether assumption of jurisdiction for making fresh assessment by the AO was illegal because no reasons stood recorded for reopening of assessment under Section 143(2)(b) of the IT Act ?'2. In Order to answer the question referred, few relevant facts need mention as are stated by the Tribunal in the statement of case drawn while referring the question to this Court,3. The assessee is an individual for the year 1985-86, he filed his return. His returned income was accepted by framing an assessment Order under Section 143(1) on 9th Dec., 1986, at Rs. 13,630. Later, the AO served notice under Sectio...
Mrs. Banoo E. Cowasji (Late) Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: [2005]276ITR594(MP)
A.M. Sapre J.1. This is an income-tax reference made at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961, by the Tribunal in R. A. Nos. 205 to 208/Ind of 1990 which arises out of an order dated July 21, 1990, passed in I. T. A. Nos. 1077 to 1080/Ind of 1985 to answer the following question of law by this court :'Whether, on the facts and circumstances of the case, and the material on record the said Tribunal was correct in law in reversing the order of the Commissioner of Income-tax (Appeals) dated August 12, 1985, and restoring the order of the Income-tax Officer dated September 21, 1984, under Section 154 ?'2. At the outset we may mention that despite notices sent by this court including even SPC to the assessee none has appeared for the assessee in this reference on any date of hearing. In fact, even on the last date of hearing despite SPC having been sent, none appeared to make any submissions on behalf of the assessee. In this view of the matter, we ar...
Shyam Sundar Gupta Vs. Cit
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: [2005]144TAXMAN149(MP)
ORDERSapre, J. This is an income-tax reference made by the Tribunal (ITAT) under section 256(1) of the Income Tax Act at the instance of assessee in R.A.No. 117/Ind/1992 which arise out of the order of Tribunal dated 6-10-1992, passed in ITA No. 640/Ind/90 to answer the following question of law said to arise out of the aforementioned order passed by the Tribunal in appeal, filed by the assessee:-'Whether assumption of jurisdiction for making fresh assessment by the assessing officer was illegal because no reasons stood recorded for re-opening of assessment under section 143(2)(b) of the Income Tax Act?'2. In order to answer the question referred, few relevant facts need mention as are stated by the Tribunal in the statement of case drawn while referring the question to this Court.3. The assessee is an individual for the year 1985-86, he filed his return. His returned income was accepted by framing an assessment order under section 143(1) on 9-12-1986 at Rs. 13,630. Later, the assessin...
Cit Vs. Dalumal Shyamumal
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: [2005]144TAXMAN151(MP)
ORDERSapre, J. This is an Income Tax Reference made by the ITAT (Tribunal) under section 256(1) of the Income Tax Act at the instance of revenue (i.e., CIT) in R.A. No. 119/Ind/98 arising out of an order dated 6-5-1998, passed by Tribunal in I.T.A. No. 393/Ind/94 to this court for answering following question of law:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in annulling the assessment framed by the assessing officer against a dead person without bringing the LRs on record?'The question is founded on following facts as stated in statement of case drawn by the Tribunal.2. One Dalumal Shyamumal was an assessee. For the assessment year 1990-91, the assessing officer passed an assessment order on 24-2-1993 (Annexure-A) under section 143(3) of the Act. It is not in dispute that assessee had expired prior to passing of the assessment order. It is also not in dispute that assessing officer had the knowledge of the death because a letter to that eff...
Cit Vs. Alpine Solvex Ltd.
Court: Madhya Pradesh
Decided on: Nov-25-2004
Reported in: [2005]144TAXMAN67(MP)
ORDERSapre, J. This is an appeal filed by revenue (CIT) under section 260A of the Income Tax Act against an order, dated 26-2-1999, passed by the Tribunal (ITAT) in I.T.A. No. 1026/Ind./97.2. It may be mentioned at the outset that on 12-7-2000, this court dismissed the appeal by passing following order:-'12-7-2000;Shri R.L. Jain, L.C. for the appellant. Heard.The appeal is dismissed. (R.D. Vyas, J. Shambhoo Singh, J.)'3. The appellant i.e. Revenue, therefore, filed a special leave to appeal to Supreme Court being S.L.D. No. 3417 of 2001. Their Lordships of Supreme Court by order dated 9-5-2001 granted leave and passed an order in C.A. No. 3769 of 2001 whereby the appeal filed by revenue was allowed. Their Lordships then formulated the substantial question of law arising out of the order passed by Tribunal and remanded the case to this court for deciding the appeal on merits. This is what Their Lordships held:'Special leave granted. Heard the learned Attorney General.In our opinion, a s...
Balkrishna Verma Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Nov-24-2004
Reported in: [2005(105)FLR673]; 2005(1)MPHT282; 2005(1)MPLJ479
ORDERA.K. Shrivastava, J.1. By this petition the petitioner is claiming seniority over respondent Nos. 4 to 13 as well as promotion on the post of Accounts Officer w.e.f. the date when private respondents were promoted.2. No exhaustive statements of facts are necessary for disposal of this petition. Suffice it to state that petitioner at the relevant point of time was serving on the post of Circle Superintendent in Water Resources Department. On account of certain misconduct committed by him, he was charge sheeted and after perusal of his reply to show cause, a minor punishment of censure was accorded to him vide order dated 6-7-1990 (Annexure A-3). It is no longer in dispute that earlier to passing of the minor punishment of censure, the case of the petitioner was considered by the members of the DPC in the year 1989 and his result was kept in a scaled cover. In the said DPC meeting respondent Nos. 4 to 13 were promoted.3. After holding a DE and after awarding minor punishment of cens...
Mrs. Gita Sanghi Vs. Commissioner of Income Tax and anr.
Court: Madhya Pradesh
Decided on: Nov-24-2004
Reported in: (2005)193CTR(MP)513; [2005]277ITR388(MP)
ORDERA.M. Sapre, J.1. This is an appeal filed by an assessee under Section 260A of the IT Act, against an order dt. 18th Feb., 1999 (Annex. B), passed by Tribunal (ITAT) in ITA No. 589/Ind/1995.2. At the outset, it may be mentioned that this appeal was dismissed by this Court on 16th Oct., 2000, by passing following order:'16.10.2000Shri M.S. Choudhary, learned counsel for the appellant.Shri R.L. Jain, learned counsel for the respondents.Heard on admission.As we find no substantial question of law, the appeal is dismissed.(R.D. Vyas, J.) (Shambhoo Singh, J.)'3. The assessee then filed an appeal (SLP) to Supreme Court being SLP No. (C) 8076 of 2000. Their Lordships granted leave to appeal in CA No. 2036 of 2003. By order dt. 7th March, 2003, the Supreme Court allowed the appeal, set aside the aforementioned order passed by this Court and remanded the case to this Court after framing the substantial question of law for deciding the appeal on merits. This is what their Lordships observed ...