Patna Court April 1996 Judgments
Commissioner of Income-tax Vs. Rajendra Prasad Gupta
Court: Patna
Decided on: Apr-30-1996
1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Patna Bench, Patna, made a reference to this court of the following question of law for its opinion which pertains to the assessment for the year 1977-78 : ' Whether in view of the fact that the assessment in this case was initially completed under Section 143(1) of the Income-tax Act, 1961, on September 22, 1977, and in view of the provision of Section 139(5) of the Income-tax Act restricting the fine for the filing of a revised return before the completion of assessment, the Tribunal was justified in holding, that the return filed by the assessee on January 5, 1980, was a revised return declaring a correct income and on that basis cancelling the penalty of Rs. 11,944 imposed by the Income-tax Officer under Section 271(1)(c) ?' 2. The facts, in brief, show that the return of income by the assessee was filed on September 15, 1977. The assessment was completed on this return on September 22, 1977, under Section 143(...
Tag this Judgment!Mulidhar Sharma @ Murlidhar Sharma and ors. Vs. State of Bihar
Court: Patna
Decided on: Apr-30-1996
Loknath Prasad, J.1. This appeal is directed against the order of conviction dated 24th May, 1989 recorded by Sri J. Tigga, 7th Addl. Session Judge, Palamau at Daltonganj in Sessions Trial No. 377/83 through which all these six appellants were sentenced to undergo rigorous comprisonment for seven years under Sections 387/149 of the Indian Penal Code.2. The fact, in short, giving rise to this appeal is that the informant, Janardan Sharma lodged an FIR on 20.8.82 claiming that on that day at about 8 a.m. in the morning, he along with his brothers, namely, Madhusudan Sharma and Bakhori Sharma had gone to attend the call of nature and also had taken their cattle for graezing. In the meantime, they heard alarm from the side of his house and when the informant reached near his house, then he found these accused persons, named in the FIR, armed with lathi, bhala and garassa and asking them to vacate a room and then the accused Shayama Sharma, Sachidanand Sharma, Kamta Sharma, and Murildhar S...
Tag this Judgment!Commissioner of Income-tax Vs. Darbhanga Investment (P.) Ltd.
Court: Patna
Decided on: Apr-30-1996
1. At the instance of the Revenue, on an application filed under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act' only), the Appellate Tribunal, Patna Bench, Patna, has referred to this court the following questions of law for its opinion for the assessment years 1977-78 and 1978-79 : ' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the order of the Commissioner, who had only remanded the case back to the Income-tax Officer to make the assessment after compliance with Section 144B of the Income-tax Act which was mandatory ?(ii) Whether the Tribunal was justified in cancelling the order of the Commissioner of Income-tax merely on the ground that the Commissioner of Income-tax had not given any finding on the subject-matter in dispute to prove that the order is prejudicial to the interests of the Revenue by cogent material before setting aside the order of the Income-tax Officer and remanding it back to him for...
Tag this Judgment!State of Bihar Vs. Hirdayanand Sharma and ors.
Court: Patna
Decided on: Apr-30-1996
Loknath Prasad, J.1. This Government appeal has been preferred against the judgment of acquittal recorded in Sessions Trial No. 408/83 by Sri J. Tigga, 7th Addl. Sessions Judge, Palamau through which all the respondents who were figuring as accused in the Sessions Trial were acquitted.2. The prosecution Case, in short, is that the informant has alleged that there was dispute in respect of some Lands of village Lumba within Bishrampur P.S. between the informant and his against and so on 19.8.82 Anchal Amit of the Government came for measurement to which his co-sharer pretested. Again on 20.8.82, at about 8.30 a.m. in the morning, his agnates Hridayanand Sharma and others began to quarrel regarding the measurement of the lands by Amin and immediately after that Hridayanand Sharma brought a garassa from his house; whereas Raj Kumar Sharma and Radhe Shyam Sharma Janardart Sharma brought lathi and Hirdayanand Sharma gave a garassa blow on the head of the father of the informant due to whic...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. S. Qudira Anwar
Court: Patna
Decided on: Apr-26-1996
Sachchidanand Jha, J. 1. These references under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the Revenue with respect to the same assessee involving the same question of law have been heard together. The material facts are as follows : The assessee, since represented by his legal representative upon his death, filed returns of his net wealth for the assessment years 1968-G9 and 1969-70 on June 29, 1973, and for the assessment years 1970-71 to 1973-74 on July 25, 1973. The Wealth-tax Officer initiated penalty proceedings. The assessee pleaded reasonable cause which was not accepted. The Wealth-tax Officer imposed penalties under Section 18(1)(a) of the Wealth-tax Act, 1957 (for short, 'the Act'), at half per cent. of the wealth-tax assessed by him for each default. The assessee moved the Commissioner of Wealth-tax under Section 18(2A) of the Act which was rejected on December 21/24, 1974. The assessee thereafter on June 9, 1978, preferred appeals against the impositi...
Tag this Judgment!Choudhary Kirana Bhandar Vs. Commissioner of Income-tax
Court: Patna
Decided on: Apr-26-1996
1. At the instance of the assessee, the Income-tax Appellate Tribunal has referred the following question of law to this court for its opinion under Section 256(1) of the Income-tax Act : 'Whether, on the facts and in the circumstances of the case, the order of the Income-tax Appellate Tribunal refusing to grant registration to the firm is valid in law ?' 2. The material facts are as follows ; The periods under reference are assessment years 1976-77 to 1978-79. Choudhary Kirana Bhandar, Darbhanga, was assessed as a firm consisting of two partners, namely, Hanuman Prasad Choudhary and Murlidhar Choudhary, up to the assessment year 1975-76. On June 30, 1975, Murlidhar Choudhary retired from the business leading to dissolution of the firm. A new partnership allegedly came into existence between Hanuman Prasad Choudhary and Smt. Indu Devi in the name and styleof Choudhary Kirana Bhandar. The returns were filed in the name of the said firm for the assessment years in question along with a...
Tag this Judgment!Commissioner of Income-tax Vs. Bharat Commercial Corporation
Court: Patna
Decided on: Apr-25-1996
1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Patna Bench, has referred to this court for its opinion the following question : ' Whether, on the facts and in the circumstances of the case, the expenditure incurred of Rs. 42,000 over the renovation charges of the show-room was capital expenditure or revenue expenditure specially in view of the provisions contained in Section 32(1A) ?' 2. This reference has been made under Section 256 of the Income-tax Act, 1961 (in short, 'the Act'), for the assessment year 1980-81. 3. The assessee, an authorised dealer of Godrej Products, claimed renovation charges of its rented show-room at Rs. 42,000. The Income-tax Officer held that the expenditure was of capital nature as the benefit for renovation would last from year to year. He, therefore, added the expenditure but he allowed the depreciation at the rate of five per cent. The Commissioner of Income-tax (Appeals) did not agree with this view. He held that the renovation ...
Tag this Judgment!Annapurna Rice and Oil Mills Vs. State of Bihar and ors.
Court: Patna
Decided on: Apr-25-1996
D.P. Wadhwa, C.J. 1. By this writ application filed under Articles 226 and 227 of the Constitution, the petitioner seeks writ/ order/ direction for quashing the order dated September, 26, 1983 of the Collector-cum-District Magistrate, Saharsa, passed under Clause 10(2) of the Bihar Rice and Paddy Procurement Order, 19S2 (for short, 'Procurement Order') directing the petitioner to supply 543.08 quintals of rice to the State Food Corporation under the aforesaid Procurement Order. 2. The petitioner is a licensed miller underClause 2(b) of the Procurement Order which means the owner or other person in charge of rice mill holding a valid licence under the Rice Milling Industry (Regulation) Act, 1958. Under the Procurement Order he was to supply rice at the directions of the authorities mentioned therein. This Procurement Order was issued under Section 3 of the Essential Commodities Act, 1955. This Act as the preamble shows was enacted to provide, in the interests of general public, for th...
Tag this Judgment!Commissioner of Income-tax Vs. Metallurgical Engineering Consultants ( ...
Court: Patna
Decided on: Apr-25-1996
D.P. Wadhwa, C.J. 1. The Income-tax Appellate Tribunal, Patna Bench, Patna, drew up a statement of case as directed by the High Court in proceedings under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act'), for the assessment years 1974-75, 1975-76 and 1976-77. A common statement for six cases, three at the instance of the Revenue and three at the instance of assessee, was drawn up. For the assessment year 1974-75, the tax case at the instance of the Revenue is Tax Case No. 232 of 1981 and at the instance of the assessee is Tax Case No. 19 of 1983, for the assessment year 1975-76, the tax case of the Revenue is Tax Case No. 233 of 1981 and that of the assessee is Tax Case No. 18 of 1983 and for the assessment year 1976-77, the tax case of the Revenue is Tax Case No. 234 of 1981 and that of the assessee is Tax Case No. 17 of 1983.2. The questions which have been referred to this court for decision are as under : '1. Whether the Tribunal was correct in holding that the as...
Tag this Judgment!Commissioner of Income-tax Vs. Prabhat Zarda Factory
Court: Patna
Decided on: Apr-25-1996
1. The Income-tax Appellate Tribunal, Patna Bench, on an application made by the Revenue under Section 256(2) of the Income-tax Act, 1961 (in short, 'the Act'), has referred to this court for opinion the following questions for the assessment year 1979-80 : ' 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the penal interest imposed by the Income-tax Officer under Section 139(8) of the Income-tax Act, 1961 ?2. Whether the charging of interest on account of delay in filing the return under Section 139(8) of the Income-tax Act which is in the nature of compensation is illegal if no show-cause is given ?3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in not remanding the case regarding the charging of interest to the Commissioner of Income-tax (Appeals) for consideration of the matter afresh after giving reasonable opportunity to the assessee as has bee...
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