Madhya Pradesh HC

Family Pension claim not acceptable if option to join scheme was not exercised

Ganesh Prasad Mishra Vs Commissioner EPF Organization (Madhya Pradesh High Court at Indore)

The Hon'ble MP High court in the above stated case placing reliance on the decision of Hon'ble Supreme court in the case of Rajasthan State Road Transport Corporation vs. President, Rajasthan Roadways Union & Anr....

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No Codonation of delay in absence of Sufficient Cause: HC

Commissioner of Central Excise Vs M. K. Enterprises (Madhya Pradesh High court)

On going through the aforesaid reason, it is clear that the appellant has filed the application in a most casual manner, without justifying the reason for condonation of such a huge delay. In the circumstances, in the absence of any sufficient cause to explain the delay of 227 days...

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Issuance of notice u/s 153C without recording any satisfaction is bad in law

CIT Vs Mechmen (Madhya Pradesh High Court)

CIT Vs. Mechmen (Madhya Pradesh High Court) In this case court observed that satisfaction was not recorded by the AO before issuing notice u/s 153C which is a fact decided by ITAT. No paper or document was seized against the assessee in the search operation. ...

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M.P. High Court Grants Stays recovery of Demand U/s. 234E

Shree Builders Vs UOI (Madhya Pradesh High Court)

In the Case of Shree Builders Vs. UOI, M.P.High Court issued notice to Union of India against validity of section 234E of Income Tax Act,1961 and granted stay of demand. Case was argued by A.P.Shrivastava Advocate accompanied by Advocate Sapan Usrethe....

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Reassessment not warranted on same existing set of facts, when a return and those facts already scrutinized

The Commissioner of Income Tax, Bhopal (MP) Vs Fujistu Optel Ltd. (Madhya Pradesh High Court at Jabalpur)

Brief facts of the case are that the respondent is a joint venture with Government of Madhya Pradesh, declared its total income nil in its return filed for the assessment year 2001-2002 and 2002-2003. The book profit was calculated under section 115JB of the Act....

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Income tax raid on IAS officer for non allotment of House to DIT (I) is invalid

Rajesh Rajora Vs Union of India (Madhya Pradesh High Court)

In the present case, in September 2007 the search was carried out in the premises of Dr. Yogi Raj Sharma. The document Annexure RJ-1 was seized by the respondents. At the relevant time petitioner no. 1 was the Chief Health Secretary and this fact was within the knowledge...

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To decide if Assessee has manufactured a product or merely assembled, AO should have taken expert opinion

Aartech Solonics Ltd. Vs Commissioner of Income-tax (Madhya Pradesh High Court)

Facts of the case are that the appellant is engaged in the business of manufacturing electrical goods. It is having its one unit at Mandideep, District Raisen and another at Parwanoo, District Sonal (H.P.). The appellant's unit at Mandideep is manufacturing electrical goods which are used in the distribution/transmission of power, while i...

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HC remanded case back to Tribunal for dimissing appeal without hearing contention of the Assessee

Premswaroop Khandelwal Vs Commissioner of Income-tax, Indore (Madhya Pradesh High Court)

ITAT has committed an error in dismissing the appellant's appeal merely by observing that while deciding the appeal of revenue the stand of the CIT (Appeal) has been upheld. We find that the appellant's contention that the net profit at 2.5% could not have been applied by CIT (Appeal) was required to be decided by the ITAT and the appella...

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Appeal filed by revenue before HC with tax effect of less than Rs. two lakh was not maintainable

Commissioner of Income-tax Vs Ramkishore Nandkishore (Madhya Pradesh High Court)

Board had issued directions that the appeals will be filed only in cases where the tax effect exceeds Rs.2 lakhs in the matter of High Court in appeals U/s 260A or Reference U/s 256(2). The aforesaid circular is binding on all the authorities under the Board including the appellant Commissioner of Income Tax, Jabalpur. The Board had taken...

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Seizures of non-duty paid cigarette manufactured by petitioner is sufficient reason to believe for issue of search authorization

Elora Tobacco Co. Ltd. Vs Deputy Director, DGCEI (Madhya Pradesh High Court)

On going through the said record we find that the Additional Director General, in his proceedings/orders dated 15-2-2011 has recorded that on the basis of the various searches conducted at various premises of manufacturers, godowns and dealers of various cigarette manufacturers in the country, different brands of cigarettes which were kep...

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