Court : Madhya Pradesh
Decided on : Feb-13-1984
Reported in : [1984]56CompCas141(MP); [1984]148ITR492(MP)
Oza, Actg. C.J. 1. This is a reference made by the Income-tax Appellate Tribunal at the instance of the assessee for answering the following question:' Whether, in the facts and circumstances of the case, the Tribunal was justified in confirming the order of the Commissioner of Income-tax passed under s, 263 of the I.T. Act, 1961, directing the disallowance of the directors' remuneration of Rs. 38/188 '2. The year of assessment is 1976-77 ending on September 30, 1975. The ITO framed the assessment under Section 143(3) of the I.T. Act, 1961, on February 16, 1979. While completing the assessment he had allowed the claim for directors' remuneration to the tune of Rs. 38,188 paid to them for the period between February 1, 1975 to September 30, 1975. This amount included the remuneration paid to the directors to the tune of Rs. 14,800, house rent Rs. 3,300 and travelling expenses of the directors Rs. 20,088. The Commissioner of Income-tax exercising jurisdiction under Section 263 issued a n...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Dec-14-1984
Reported in : 1985MPLJ288
C.P. Sen, J.1. This is an appeal by the plaintiffs under Clause 10 of the Letters Patent against the judgment and decree of the single Bench of this Court dismissing their claim by reversing the judgment and decree of the trial court for damages against the defendant for his rash and negligent act in causing death of deceased Kantidevi, by removing her gall bladder during operations.2. At the relevant time in the year 1958 plaintiff No. 1 Ram Bihari Lal was Collector, Shahdol and was aged about 40 years. His wife deceased Kantidevi was aged 32 years. She had given delivery of 7th child 41/2 months prior to her death. Plaintiffs 2 to 8 were minors at that time. Defendant Dr. J. N. Shrivastava was posted as Civil Assistant Surgeon Grade-1 and was in-charge of the Sohagpur Government Hospital at Shahdol. It was 28 bedded hospital. Although Shahdol was the district headquarters, district hospital was at Umaria and Dr. L. K. Mishta (P. W. 7) was the District Medical Officer. On the night in...
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