Madhya Pradesh Court November 2004 Judgments
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Smt. Naravadi Bai Choudhary and ors. Vs. State of M.P. and ors.
Court: Madhya Pradesh
Decided on: Nov-04-2004
Reported in: 2005(2)MPHT119; 2005(2)MPLJ306
ORDERS.L. Jain, J.1. Being aggrieved by the order dated 11-2-2003 passed by learned Single Judge in Writ Petition No. 5940/2002, appellants have filed this Letters Patent Appeal under Clause 10 of the Letters Patent.2. A thumb nail sketch of the case is thus:--2.1. Respondent No. 7 Suresh Pathak was elected as President of Nagar Panchayat, Bareli, District Raisen on 4-1-2000. First meeting of Nagar Panchayat was held on 7-1-2000. Out of the 15 elected Councillors, 13 moved a proposal of recall of President under Section 47 of the Municipalities Act (hereinafter referred to as 'the Act').2.2. Suresh Kumar Pathak submitted a representation to the Collector to the effect that five Councillors, who are the signatories of the proposal, have expressed their confidence in him. The affidavits of those five Councillors were also submitted. Collector summoned all the 13 Councillors who signed the proposal but out of them only 11 turned up and verified their signatures on the proposal. On 19-2-20...
Commissioner of Income-tax Vs. Pure Pharma Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Nov-04-2004
Reported in: (2005)199CTR(MP)396; [2005]277ITR273(MP)
A.M. Sapre J.1. This is an appeal filed by the Revenue (Income-tax Department) under Section 260A of the Income-tax Act, 1961, against an order, dated April 16, 2004, passed by the Income-tax Appellate Tribunal in I. T. A. No. 840/IND of 1998.2. Heard Shri R. L. Jain with Ku. V. Mandlik, learned counsel for the appellant-Revenue.3. The question involved is, whether an amount of Rs. 38,91,871 was allowable business expenditure in the assessment year in question and whether the same was rightly allowed by the Commissioner of Income-tax (Appeals) and the Tribunal ?4. Both the Commissioner of Income-tax (Appeals) and the Tribunal examined the nature of expenditure claimed by the assessee as one of the item of deletion. It was found as a fact that the expenses claimed by the assessee were actually incurred by them because payments to every party were made by DD/cheques and that confirmatory letters were filed. In other words, these payments were held to be genuine in nature and were found t...
Cit Vs. Gupta Textiles
Court: Madhya Pradesh
Decided on: Nov-04-2004
Reported in: [2005]144TAXMAN502(MP)
A.M. Sapre, J.This is an appeal filed by revenue (CIT) under section 260A of the Income Tax Act against an order dated 21-04-1999, passed by ITAT in ITA No. 512/Ind/95.2. Heard Shri R.L. Jain, learned senior counsel with Ku~ V. Mandlik, learned counbel for the revenue and Shri Sarda, learned counsel for the assessee.3. Having heard learned counsel for the parties and having perused record of the case, we are of the view that appeal has no substance. In other words, we have formed an opinion that the view taken by the Tribunal is in accord with the settled view on the issue already taken by several High Courts and hence, it does not call for any interference in this appeal.4. The issue in substance that arose before the taxing authorities was in relation to powers of assessing officer while passing the order under section 143(1)(a) of the Income Tax Act. In this case, assessee filed a return as firm. However, in exercise of powers conferred under section 143(1)(a), the assessing officer...
State of M.P. and anr. Vs. Mahendra Kumar Saraf and ors.
Court: Madhya Pradesh
Decided on: Nov-04-2004
Reported in: 2005(4)MPHT185; 2005(3)MPLJ578
ORDERS.L. Jain, J.1. Being aggrieved by the order dated 11-2-2003 passed in Writ Petition No. 1491/2002, appellant has filed this Letters Patent Appeal under Clause 10 of the Letters Patent.2. A brief resume of the facts required to be stated for disposal of this appeal is thus :--3. Respondent No. 1 Mahendra Kumar Saraf is the President of Municipal Council, Shahdol having been elected on 28-12-1999. First meeting of the Municipal Council was held on 11-1-2000. Out of the 30 elected Councillors, 26 moved a proposal of recall of President under Section 47 of the Municipalities Act (hereinafter referred to as 'the Act'). This proposal was presented before the Collector on 9-1-2002 by one of the Councillors, Rakesh Katare. The proposal was forwarded by the Collector to the State Government on the same day.4. On the next day Le., on 10-1-2002, 12 Councillors filed affidavits before the Collector to the effect that they did not present the proposal of recall and that their signatures on th...
Cit Vs. State Bank of Indore Bench
Court: Madhya Pradesh
Decided on: Nov-04-2004
Reported in: [2005]144TAXMAN348(MP)
ORDERA.M. Sapre, J.This is an income-tax reference made under section 256(1) of the Income Tax Act at the instance of revenue (CIT) in RA Nos. 154 & 155/Ind/1997 arising out of an order dated 5-8-1997, passed by Tribunal in ITA Nos. 210 & 211/Ind/1992 for answering following two questions of law which arise out of an order passed by the Tribunal in aforementioned order (5-8-1997) :'1. Whether, on the facts and circumstances of the case, the learned Tribunal was justified in directing the allowance of interest on suspense account amounting to Rs. 1,37,13,839 for assessment year 1985-86 and Rs. 48,19,674 for assessment year 1986-87 following the Tribunals order dated 23-5-1997 in the assessees case in Intt. Tax Appeal Nos. 1 & 2/Ind/1993 for assessment years 1985-86 & 1986-87 which was not accepted by revenue.2. Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in confirming the order of the CIT (A), directing the assessing officer that no par...
Rakesh Tiwari Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Nov-03-2004
Reported in: 2004(4)MPHT482
A.K. Shrivastava, J.1. This appeal has been preferred by the appellant under Section 374(2) of the Code of Criminal Procedure, 1973 against his judgment of conviction and order of sentence dated 14-11-1990 passed by the 1st Additional Sessions Judge, Shahdol in Sessions Trial No. 27 of 1989 convicting the appellant under Section 332, IPC and sentencing him to suffer rigorous imprisonment of six months and fine of Rs. 1,000/-, in default of payment of fine amount further rigorous imprisonment of two months.2. In brief the case of the prosecution is that on 28-3-1988 at 13.30 hours when complainant N.L. Shivhare (P.W. 1), Executive Engineer of P.W.D. was discharging his official duty at that juncture accused/appellant Rakesh Tiwari arrived in his office and showered filthy abuses of mother and sister as he (appellant) was transferred and a departmental enquiry was set up against him. Thereafter he uplifted a wooden rack and gave its blow on the person of the complainant, though he tried ...
Janak Gandhi Vs. Mohan Mandelia and Two ors.
Court: Madhya Pradesh
Decided on: Nov-03-2004
Reported in: III(2005)BC533; 2005(1)MPHT5
ORDERSubhash Samvatsar, J.1. Disposal of this petition shall also govern the disposal of connected case, Misc. Cri. Case No. 3915 of 2004, Janak Gandhi v. Mohan Mandelia and two Ors.,.2. The brief facts of the case are that the present petitioner, who is Managing Director of a company, namely, M/s. O.T.G. Global Finance Company Ltd., has filed the present petition under Section 482, Cr.PC challenging an order dated 3-8-2004 passed in Case No. 900/2004 whereby cognizance is taken against the present petitioner and other accused for committing offence under Section 138 of the Negotiable Instruments Act.3. The brief facts of the case are that the respondent No. 1 filed a complaint under Section 138 of the Negotiable Instruments Act on 11-6-2004 against the present petitioner and other co-accused. It is alleged that respondent No. 1, the Company is owner of G.N.T. Television. It is further alleged that there was an agreement between respondent No. 1 and respondent Nos. 2 and 3 and the peti...
Dayaram Vs. State of M.P.
Court: Madhya Pradesh
Decided on: Nov-03-2004
Reported in: 2005(1)MPHT140; 2004(1)MPLJ524
ORDERA.K. Shrivastava, J.1. The applicant has preferred this revision against his judgment of conviction and order of sentence passed by the Trial Court and affirmed by Appellate Court convicting him for the offence punishable under Section 409, IPC and sentencing him to suffer rigorous imprisonment of two years and fine of Rs. 1,000/-, in default further R.I. of three months.2. In brief the case of the prosecution is that applicant Dayaram was serving on the post of 'Rajasva Moharir' (Revenue Clerk) in the office of Municipal Council, Kymore. On 9-6-1989 he collected the house tax and issued receipts but did not deposit the said receipt book nor deposited the amount. On 29-12-90 a written notice was given to applicant to deposit the book but he did not deposit and thereafter it was advertised in newspaper to general public that if any assessee has deposited an amount of house tax and is having receipt issued from the receipt book which was issued to applicant, may submit the original ...
Wealth Tax Officer Vs. Harshvardhan Sethi (Huf)
Court: Madhya Pradesh
Decided on: Nov-03-2004
Reported in: [2005]277ITR51(MP)
A.M. Sapre, J.1. The decision rendered in this appeal shall govern disposal of other connected appeals being W. T. A. Nos. 85, 86, 87 and 88 of 2004 because it involves a common question and secondly, all these appeals relate to the same assessee.2. This is an appeal filed by the Revenue (Commissioner of Wealth-tax) under Section 27A of the Wealth-tax Act, 1957, against an order dated December 23, 2003, passed by the Income-tax Appellate Tribunal in W. T. A. Nos. 55 to 59/Ind/98 in relation to the assessment years 1987-88, 1989-90 to 1992-93.3. The short question involved in these appeals is, whether it involves any substantial questions of law for admitting the appeal under Section 27A of the Act.4. The dispute in this appeal relates to the rate of plot owned by an asses-see. The Tribunal after hearing the parties and examining the issue with reference to rates applied in respect of other assessees in the same locality came to the following conclusion in para. 4 of the order :'Para. 4...
Wto Vs. Harshvardhan Sethi, Huf
Court: Madhya Pradesh
Decided on: Nov-03-2004
Reported in: [2005]144TAXMAN362(MP)
ORDERA.M. Sapre, J. The decision rendered in this appeal shall govern disposal of other connected appeals being WTA Nos. 85, 86, 87 and 88 of 2004 because it involves common question and secondly, all these appeals relate to same assessee.2. This is an appeal filed by the revenue (CWT) under section 27A of the Wealth Tax Act against an order dated 23-12-2003, passed by ITAT in WTA Nos. 55 to 59/Ind./98 in relation to assessment years 1987-88, 1989-90 to 1992-93.3. The short question involved in these appeals is, whether it involves any substantial questions of law for admitting the appeal under section 27A of the Act.4. The dispute in this appeal relates to the rate of plot owned by an assessee. The Tribunal after hearing the parties and examining the issue with reference to rates applied in respect of other assessee in the same locality came to the following conclusion in para 4 of the order:-'Para 4 - After considering the rival submissions and relevant materials on record, particula...
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