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Madhya Pradesh HC

Ceremonial Gifting of ‘Sword’ to A Dignitary in Gurudwara is not an offence

April 18, 2017 1626 Views 0 comment Print

Carrying of sharp edged weapons with a blade more than 6 inches long or 2 inches wide and spring actuated knives with a blade of any size is prohibited and that too carrying of such blades in public places. Gurudwara, though is open to public, is not a public place, it is a private place where there is Prakash of Gurugranth Sahib.

Demonitisation effect: HC condones delay in deposit of Court Fees

April 10, 2017 801 Views 0 comment Print

The complainant submits that because the complainant was to deposit the court fees, but due to financial insufficiency suffered by him, he could not make the deposit at the relevant time. It is also contended that during the said period, the Demonetisation was also in force, therefore, his non-deposit of the court fees be condoned and setting aside order dated 17.1.2017 passed by the learned JMFC, time may be granted to deposit the court fees.

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

January 11, 2016 1423 Views 0 comment Print

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.

No Codonation of delay in absence of Sufficient Cause: HC

October 22, 2015 891 Views 0 comment Print

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

No deduction U/s. Section 80IB(10) if completion certificate issued after cut off date

August 21, 2015 1909 Views 0 comment Print

CIT Vs M/s Global Reality (Madhya Pradesh High Court) The next question that needs to be answered, is, whether the stipulation in Section 80IB(10)(a) can be said to be directory. Considering the prodigious benefit offered in terms of Section 80IB to the assessee (hundred per cent of the profits derived in any previous year relevant […]

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

July 10, 2015 1194 Views 0 comment Print

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.

Sanction for reassessment by JC in a mechanical manner is invalid

October 14, 2014 2016 Views 0 comment Print

In this case Joint Commissioner had acted mechanically in order to discharge his statutory obligation properly in the matter of recording sanction as he merely wrote on the format Yes, I am satisfied which indicated as if he was to sign only on the dotted line, whereas satisfaction has to be with objectivity on objective material. Thus, reopening of assessment was invalid.

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

August 11, 2014 2228 Views 0 comment Print

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.

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

July 16, 2013 2571 Views 0 comment Print

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

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

June 28, 2013 844 Views 0 comment Print

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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