Court : Madhya Pradesh
Reported in : (1999)155CTR(MP)272
ORDERD.P.S. CHAUHAN, J.:The petitioner is an assessee assessed to income-tax under the provisions of the IT Act, 1961 (for brevity, hereinafter referred to as 'the Act')2. The petitioner, by means of this petition, has approached this Court seeking relief for insurance of a writ in the nature of mandarnus commanding the respondents i.e., Union of India, the CIT, Madhya Pradesh-II, Jabalpur, and the ITO, Headquarters (Admn.), ITO, Jabalpur, for making refund of Rs. 58,326.01 together with interest at the rate of 12 per cent p.a. in accordance with the provisions of s. 244 of the Act to the petitioner.3. The case of the petitioner is that for the asst. yr. 1982-83, he filed his return in time on 31st July, 1982, showing his taxable income as Rs. 1,17,468 and tax payable was shown at Rs. 58,326.01. The assessment was to be completed within the statutory period of two years as provided under s. 153(1)(a)(iii) of the Act and accordingly no assessment order was passed within the aforesaid pe...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2000]246ITR363(MP)
D. P. S. Chauhan, J.1. Threatened with the invasion of their rights, the petitioners, in these two writ petitions, numbered 2593 of 1997 and 1723 of 1998, approached this court invoking jurisdiction under Article 226/227 of the Constitution, seeking protection against illegal and arbitrary action against them which tin being heard together are decided conjointly.2. The controversy in these petitions centres round the construction of the house known as 'Dev Shree' and in that regard, the following facts are relevant :Shri Arjun Singh and his wife, Smt. Saroj Singh, who are the petitioners in Writ Petition No. 2593 of 1997, and Shri Ajay Singh, their son, who is the petitioner in Writ Petition No. 1723 of 1998, after purchasing an agricultural land near Kerwa Dam in village Mandora, Tahsil Huzur, District Bhopal, constructed a house over a portion thereof, named as 'Dev Shree' and which being in the vicinity of Kerwa Dam, was also known as 'Kerwa House' for brevity, is hereinafter referr...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001ACJ766
D.M. Dharmadhikari, J.1. This appeal has been placed before me for decision as conflicting opinions have been expressed by learned S.K. Dubey, J. and S.P. Khare, J. as members constituting the Division Bench.2. This appeal has been preferred by the insurance company under Section 173 of the Motor Vehicles Act, 1988 (hereinafter referred to as 'the Act of 1988' for short). The Fifth Motor Accidents Claims Tribunal, Bilaspur, by award made on 13.12.1995 has granted compensation in the sum of Rs. 1,22,000 with 12 per cent interest from the date of claim to the claimants for the death of deceased Loharmal in motor accident on 6.4.1991.3. The facts not in dispute are that the vehicle involved in the accident with registration No. 23/B 4809 was mini truck of the make Swaraj Mazda. It was a transport vehicle adapted for use of carriage of goods and was registered as a 'light motor vehicle' and was a 'transport vehicle' as defined under Section 2(21) and 2(47) respectively under the Act of 198...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)154CTR(MP)1
ORDERR.S. GARG, J:By this petition under Art. 227 of the Constitution of India, the petitioner seeks to challenge the action of the respondents in issuing the commission under s. 131(1)(d) of the IT Act to the Valuation Officer and to quash the notices dt. 5th March, 1998, and 25th June, 1998, issued by the Valuation Officer and to direct the AO Respondent No. 1 to accept the valuation report submitted by the petitioner while disclosing his income under Voluntary Disclosure of Income Scheme.2. Brief facts necessary for disposal of the petition are that the petitioner, who is carrying on business of repairs of electrical fittings, etc., is assessed to income-tax by the respondent No. 1. For the asst. yr. 1996-97, she filed a return showing an income of Rs. 43,950. According to her, she started raising construction of the property in the financial year 1993-94 and completed it by 1995-96. According to the petitioner, she had invested an amount of Rs. 10 lacs 89 thousand in construction o...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)155CTR(MP)512
(A. K. Mathur, C.J.)This is a reference under Section 256(1) of the I.T.Act at the instance of the Applicant/Revenue and the following question of law has been referred by the Tribunal for answer of this Court :'Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in holding that having issued the notice u/s. 143(2) of the Act, assessing officer's action in making prima facie adjustment and in issuing intimation u/s 143(1)(a) were without jurisdiction?'2. The brief facts which are necessary for disposal of this reference, are that the assessee is a co-operative society. For the assessment year 1991-92, the assessee file return declaring loss of Rs. 4,70,99,141. The assessing officer processed the return under section 143(1) of the Act and made the following adjustmentRs.(i)Depreciation on building since it was shown in the balance sheet71,31,250(ii)Depreciation on plant & not shown in the Balance Sheet.1,91,13,145(iii)Entertainment expenditure2,105 ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)156CTR(MP)261
ORDERS. B. Sakrikar, J.The unsuccessful petitioners (accused) have filed this petition under section 482 CrPC for quashing of the proceedings of Criminal Case No. 10/86 of the Court of ACJM (Economic Offences), Indore.2. Briefly stated the facts of the case are that the non-applicant, Income Tax Officer 'A' Ward, Khandwa, filed a complaint in the Court of Additional Chief Judicial Magistrate, (Economic Offences), Indore, against the petitioners and deceased partners of the firm M/s Kanhaiyalal Deepchand Jain alleging commission of offence punishable under section 276E/278B of the Income Tax Act, 1961. It is alleged that during the course of assessment proceedings for the year 1983-84 of the applicant No. 1, assessee-firm, it was found that the firm repaid the loan amount in cash i.e., otherwise that A/c Payee cheques or the draft, respectively, to Smt. Basanti Bai W/o Kanhaiyalal; Rajeshkumar Roopchand Rs. 1,000 and Rs. 10,200 when the balance in their account was exceeding Rs. 10,000....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2001MP135; 2001(5)MPHT130; 2001(3)MPLJ520
Arun Mishra, J.1. Present Letters Patent Appeals - L.P.A. No. 118/2000, L.P.A. No. 124/2000 and L.P.A. No. 127/2000 have been respectively preferred by M/s. Pressure Sensitive System (India) Limited, Union of India and M/s. Aristrocraft International Private Limited, aggrieved by the order passed in Writ Petition No. 4223/99 bysingle Bench of this Court on 3-4-2000, whereby the lowest tender of M/s. Pressure Sensitive System (India) Limited which was accepted by Union of India, has been quashed. The Union of India and its Security Paper Mills and lower tenderer which is M/s. Pressure Sensitive System (India) Ltd. are challenging the part of the order quashing the contract for supply of security thread used in currency notes whereas M/s. Aristrocraft International Pvt. Ltd. whose writ petition was allowed, has preferred Letters Patent Appeal No. 127/2000 aggrieved by part of the order holding M/s. Pressure Sensitive System (India) Ltd. eligible and qualified to make the supply.2. Govern...
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2002]255ITR251(MP)
Arun Mishra, J.1. This appeal has been preferred under Section 260A of the Income-tax Act, 1961 by the Revenue aggrieved by the order of the Commissioner of Income-tax (Appeals) and Income-tax Appellate Tribunal. 2. The Income-tax Appellate Tribunal had come to the conclusion that addition of guest house expenses could not be sustained as the issue was a debatable one and the notice under Section 143(1)(a) was issued after the issue of notice under Section 143(2). This course was not permissible. Hence, on both the counts the disallowance of guest house expenses was bad in law. 3. The question raised whether after issue of notice under Section 143(2) notice under Section 143(1)(a) can be issued, is covered by decision of this court in the case of CIT v. Regional Soyabean Products Co-operative Union ltd : [1999]239ITR217(MP) , wherein it has been held as under (page 219) : 'The reading of both the aforesaid provisions would show that if any notice under Sub-section (2) of Section 143 of...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2001(77)ECC621; 2002(139)ELT529(MP)
ORDERA.M. Sapre, J.1. By filing this writ under Articles 226 and 227 of the Constitution of India, the petitioner in substance seeks issuance of writ of mandamus claiming refund of Rs. 22,85,790/- deposited by the petitioner towards purported demand of interest under the Customs Act raised by the respondents (Customs Authorities) for release of certain goods kept in warehouse and seeks to question the legality of order (Annexure J) passed by Assistant Collector rejecting the claim of petitioner for refund of interest amount. In order to appreciate the grievance urged by the parties, it is necessary to state the facts-which are brought on record by the parties.2. Petitioner is a limited Company registered as such under the Companies Act. It is engaged in the manufacturing activities and has a plant at Ghatabillod in District Dhar. It is the case of petitioner that for the 1988 -99, the Government had formulated the policy of Import-Export pursuant to which any manufacturer engaged in ex...
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2002ACJ424; AIR2002MP86; 2002(1)MPLJ531
Bhawani Singh, C. J. 1. This appeal arises out of judgment of Addl. District Judge (10th), Bhopal passed in Regular Civil Suit No. 3-B/98 dated 3-5-1999. 2. Before adverting to, the questions which call for consideration and determination in this case, it is desirable that some material facts of the case are narrated. 3. Smt. Shall Kumari (26) is wife of Jogendra Singh (deceased) and Deepak Kumar (7) is son of the deceased. They claimed compensation from the respondents for the death of Jogendra Singh by electrocution. Incident took place on 23-8-1997 when the deceased was going for duty on his bicycle and when he reached Sunder Nagar, naked electricity live wire of Madhya Pradesh Electricity Board (MPEB) was lying on the road and when the deceased got down from his bicycle, he came in contact with it and was electrocuted and died on the spot. Allegation is that Hari Galkwad had been taking illegal electricity connection from the electric pole. It was the duty of the MPEB to maintain t...
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