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Madhya Pradesh Court March 2006 Judgments

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Mar 31 2006

State of Madhya Pradesh and ors. Vs. Shiv Narayan Singh Rajoriya and a ...

Court: Madhya Pradesh

Decided on: Mar-31-2006

Reported in: [2006(111)FLR68]; 2006(3)MPLJ319

ORDERS. Samvatsar, J.1. This petition is filed by the State challenging order dated 11.7.2002 passed by the M.P. State Administrative Tribunal, Gwalior. Bench in OA No. 1293/99, whereby the Tribunal has set. aside the order of termination dated 3.6.1999 (Annexure A-7).2. The brief facts of the case are that the respondent No. 1 was appointed as Lower Division Clerk (LDC for short) against the quota reserved for physically handicapped person on the basis of medical certificate to the effect that he is deaf.3. A departmental enquiry was held against him on the charge that he has submitted a forged medical certificate to obtain employment under the quota reserved for physically handicapped person. After departmental enquiry, his services were terminated vide order dated 3.6.1999 on the ground that in the enquiry it was found that certificate produced by the respondent No. 1 was forged.4. The Tribunal found that a criminal case was registered against the respondent No. 1, which was numbere...


Mar 31 2006

Cit Vs. D and H Secheron Electrodes Ltd.

Court: Madhya Pradesh

Decided on: Mar-31-2006

Reported in: (2006)203CTR(MP)359

ORDERA.M. Sapre, J.This is an appeal filed by revenue (CIT) under section 260A of the Income Tax Act against an order dated 30-6-2003, pass by Income Tax Appellate Tribunal (for brevity hereinafter referred to as Tribunal) in ITA No. 107/Ind/1997. This appeal was admitted for final hearing on following substantial questions of law :'Whether the Tribunal was justified in holding that assessee is entitled to get the benefit of profit earned out of sale of the assets while calculating the benefit available to him under section 32AB of the Income Tax Act ?2. While granting the benefit to the assessee under section 32AB of the Income Tax Act, whether Tribunal was justified in placing reliance upon the authority of the Supreme Court reported in Cambay Electric Supply Industrial Co. Ltd. v. CIT : [1978]113ITR84(SC) when admittedly section 32AB was not on the statute book ?3. Whether the law laid down by their Lordships of Hon'ble Supreme Court in Cambay Electric Supply Industrial Co. Ltd. (su...


Mar 31 2006

Commissioner of Income Tax Vs. D and H Secheron Electrodes Ltd.

Court: Madhya Pradesh

Decided on: Mar-31-2006

Reported in: [2008]298ITR101(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. 30th June, 2003, passed by Income-tax Appellate Tribunal (for brevity hereinafter referred to as Tribunal) in ITA No. 107/Ind/1997. This appeal was admitted for final hearing on following substantial questions of law:1. Whether the Tribunal was justified in holding that assessee is entitled to get the benefit of profit earned out of sale of the assets while calculating the benefit available to him under Section 32AB of the IT Act ?2. While granting the benefit to the assessee under Section 32AB of the IT Act, whether Tribunal was justified in placing reliance upon the authority of the Supreme Court reported in Cambay Electric Supply Industrial Co. Ltd. v. CIT : [1978]113ITR84(SC) when admittedly Section 32AB was not on the statute book ?3. Whether the law laid down by their Lordships of Hon'ble Supreme Court in Cambay Electric Supply Industrial Co. Ltd. (supra) which has...


Mar 29 2006

Paarsingh Vs. Juwansingh and ors.

Court: Madhya Pradesh

Decided on: Mar-29-2006

Reported in: I(2007)ACC522

ORDERS.K. Seth, J.1. This is a claimant's appeal for enhancement of compensation awarded by Additional Member M.A.C.T., Jhabua in M.V.C. No. 19/2004. By the impugned award dated 5.2.2005, learned Claims Tribunal awarded a total sum of Rs. 29,512 to the appellant as damages/compensation for the injuries sustained by him in a road accident occurred on 11.7.2002.2. Based upon evidence, learned Claims Tribunal found that on the fateful day accident took place on account of rash and negligent driving of respondent No. 2 of the vehicle belonging to respondent No. 1 and insured with respondent No. 3. It was also found that the appellant and co-passengers sustained injuries and the Tempo in which they were travelling overturned. Number of claim petitions were filed before the Claims Tribunal including the one preferred by the present appellant. As mentioned hereinabove, Claims Tribunal awarded a sum of Rs. 29,512 to the appellant as compensation.3. From the evidence available on record, it is ...


Mar 29 2006

Om Prakash Vs. Gordhan and ors.

Court: Madhya Pradesh

Decided on: Mar-29-2006

Reported in: 2006(2)MPLJ497

S.K. Gangele, J.1. Appellant-defendant No. 2 has filed this appeal against the judgment and decree dated 30-10-1991 passed by the 7th Additional District Judge, Indore, in Civil Appeal No. 21/89 affirming the judgment and decree dated 28-6-1991 passed by the Fifth Civil Judge Class II, Indore, in Civil Suit No. 18-A/1981.2. This appeal has been admitted for final hearing vide order dated 12-7-1996 on the following substantial questions of law:(a) Whether the appellant is liable t pa the suit amount of the partnership firm when he retired long before the transaction took place ?(b) Whether the appellant is liable to pay the suit amount because no public notice was issued after his retirement especially when the respondent No. 1/plaintiff did not know at the time of entering into transaction who were the partners of the said firm ?3. The plaintiff/respondent No. 1 filed a suit for recovery of an amount of Rs. 11,000/- with interest at the rate of 18% per annum. He pleaded that he deliver...


Mar 29 2006

Chandrasekhar and ors. Vs. M.P.S.R.T.C. and anr.

Court: Madhya Pradesh

Decided on: Mar-29-2006

Reported in: IV(2006)ACC338

ORDERS.K. Seth, J.1. This order shall also govern disposal of M.A. No. 1797/2004 as both appeals arise out of the common award dated 23.2.2004 passed by the MACT, Rajgarh (Biaora) in M.V. Case Nos. 26/2000 and 85/2002. In M.V. Case No. 26/2000 Tribunal awarded a sum of Rs. 60,000 for the death of one Sarjubai in a road accident on 24.1.1999. In M.V. Case No. 85/2002, Tribunal awarded to the claimant a sum of Rs. 10,000 for the injuries sustained by him in the said accident.2. Sarjubai and the appellant Chandrasekhar, mother and son, were travelling as passengers in a bus belonging to respondent No. 1. They were travelling from Indore to Biaora. Near Sarangpijir college, the bus collided with a tanker and overturned. On account of the accident, Sarjubai died on the spot and Chandrasekhar sustained grievous injuries. Two separate claim petitions, one by the legal heirs of Sarjubai and another by the appellant Chandrasekhar were filed claiming compensation against the respondents.3. Based...


Mar 28 2006

Deputy Commissioner of Income Tax Vs. Turquoise Investment and Finance ...

Court: Madhya Pradesh

Decided on: Mar-28-2006

Reported in: (2006)202CTR(MP)395; [2008]299ITR143(MP)

ORDERS.K. Kulshrestha, J.1. The first appeals from serial Nos. 1 to 13 under Section 260A of the IT Act, 1961, have been filed by the Department, the Dy. CIT(2) Ujjain, against the order dt. 15th July, 2003 of the Tribunal in various income-tax appeals in the case of M/s Turquoise Investment & Finance Ltd., Nagda, and Trapti Trading & Investment Ltd. Since all these appeals raise similar questions, reference is being made to the facts contained in IT Appeal No. 96 of 2003. Insofar as the appeals of the assessees are concerned, being appeals from serial Nos. 14 to 26, the facts have been taken from IT Appeal No. 112 of 2003 which are common to all appeals.2. Though the appeals filed by the Department have raised a large number of questions, the appeals have been admitted on the following questions of law :1. Whether Tribunal was justified in holding that dividend income earned by the assessee amounting to Rs. 21,35,766 from a company called Pan Century Edible Oils SDN., BHD. Malaysia, i...


Mar 28 2006

B.B. Verma and anr. Vs. the State of M.P. and anr.

Court: Madhya Pradesh

Decided on: Mar-28-2006

Reported in: 2007(4)MPLJ610

ORDERArun Mishra, J.1. In these writ petitions common question has been raised with respect to power of respondents to proceed upon recovery or the amount pursuant to cancellation, of the contracts.2. Petitioner was given different contracts, contract was terminated in writ petition No. 49/99 as per Orders P. 5) dated 10.7.96 under clause 4.3.3.3 of the agreement and the balance work was to be got executed at the cost of petitioner. Thereafter an Order (P.7) was issued for recovery of Rs. 22,70,756/- under clause 4.3.38. Petitioner has raisea a dispute before SE in which it was submitted that action of Executive Engineer was illegal, Department is not entitled to charge any amount whatsoever due to termination or contract. Certain other claims were also made. As the matter was not decided within the time, it is stated by learned Sr. Counsel Shri Rohit Arya that an application under M.P. Madhyastham Adhikaran Adhiniyam, 1993 thereinafter referred to as 'the Adhiniyam') was filed which w...


Mar 28 2006

Commissioner of Income-tax Vs. Digvijay Singh

Court: Madhya Pradesh

Decided on: Mar-28-2006

Reported in: (2007)213CTR(MP)490; [2007]292ITR314(MP)

Subhash Samvatsar, J.1. This order shall govern disposal of this M.A. No. 296 of 1999 as well as Miscellaneous Appeals Nos. 297 of 1999, 298 of 1999, 300 of 2000, 301 of 1999, 302 of 1999 and 303 of 1999, which are filed under Section 27A of the Wealth-tax Act, 1957, for short, 'the WT Act', challenging orders passed by the Income-tax Appellate Tribunal, Agra Bench, Camp at Delhi, in W.T.A. Nos. 434 to 430/Delhi of 1994 by order dated November 30, 1998.2. All these miscellaneous appeals were admitted by this Court on October 18, 2000, on the following three substantial questions of law:(a) Whether the impugned order stands vitiated in law on account of it being based on the decision in the case of Smt. Asha Digvijay Singh in W.T.A. Nos. 1253 to 1259/Delhi of 1988 of the Income-tax Appellate Tribunal, Delhi Bench 'A', stood set aside vide the decision in the case. MCC No. 73 of 191 (CWT v. Smt. Asha Digvijaya Singh : [1998]234ITR77(MP) decided on August 6, 1996, by this Court ?(b) Wheth...


Mar 28 2006

Steel Ingots Ltd. Vs. Commissioner of Income-tax and ors.

Court: Madhya Pradesh

Decided on: Mar-28-2006

Reported in: [2008]296ITR228(MP)

A.M. Sapre, J.1. This is an appeal filed by the assessee under Section 260A of the Income-tax Act, 1961, against an order dated May 24, 2002, passed by the Income-tax Appellate Tribunal, Indore Bench, Indore, in I.T.A. No. 42/Ind/96 and 192/Ind/96. The appeal was admitted for final hearing of the following substantial questions of law:(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the imposition of penalty under Section 271(1)(c) of the Income-tax Act, 1961, particularly when the legality of application of Section 68 for making addition in question itself was doubtful?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions of Explanation to Section 271(1)(c) were attracted even in absence of proper finding on the conditions of Explanation (B) to Section 271(1)(c) of the Income-tax Act?2. Heard Shri P.M. Choudhary, learned Counsel for the appellant and Shri R.L....


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