M. Ramanamma Vs. Commissioner of Wealth Tax

Decided On : Dec-18-1984

Court : Andhra Pradesh

LAW: the WT Act, the WT Act, the WT Act, the WT Act, the WT Act, the Finance Act, the Land Acquisition Act, the WT Act, the Land Acquisition Act, the Land Acquisition Act, the IT Act, Section 3, Section 4, Tax LR 90

PERSON: Y.V. Anjaneyulu, J.1, A. Questions, under s. 4, Nos, Nos, Sri S. Dasaratharama Reddy, Sri M. Suryanarayana Murthy, Corresponding, W.A. Nos, Sri Dasaratharama Reddi, Sri M. Suryanarayana Murthy, Sri T. Koteswara Rao, Tamil Nadu-I, Poona, H. V. Mungale, Siddharth J. Desai, Bihar v. Tarachand Jain, M. Ranganatha Sastri, Madras, Madras, Sutton, Noor Mohd, Seth Champalal Ram Swarup, Addl, Bipan Lal Kuthiala, Nos, Question Nos, Award Nos, Question Nos, Question Nos, Nos, Khorshed Shapoor Chenai, Sulforn, Andhra Pradesh, G. M. Omar Khan, Andhra Pradesh, Amatul Kareem, Sri M. Suryanarayana Murthy, Sri S. Dasaratharama Reddy, Kamal Singh, Manchanda, S. P. Jain, under s. 4(1, Recourse, Sri Dasaratharama Reddy, Kum, Manna G. Sarabhai, Bhagwati, Millar, Macnaghten, Andhra Pradesh v. Trustees, H.E.H. Nizam's Family, Macnaghten, Andhra Pradesh, Mir Osman, Ali Khan Bahadur 1974, Andhra Pradesh, Nawab Mri Barkat Ali Khan 1974, Andhra Pradesh, Nawab Mir Barkat Ali Khan, Sri Dasaratharama Reddy, Andhra Pradesh, Nawab Mir Barkat Ali Khan, G. Ramadass, Nos

NORP: ITAT, ITAT, Dondaparthi, Punjab

DATE: 1965-66, both years, 1970-71 to 1973-74, both years, 1965-66, both years, 1957, years, 1970-71 to 1973-74, both years, 1957, years, 1966-67, both years, 1970-71 to 1973-74, both years, the years 1965-66 to 1968-69, the years 1970-71 to 1973-74, 1970-71 to 1973-74, 1965-66, 1965-66, 1965-66, years, years, 4010, 1974, 16-9-1974, years, years, 1965-66, both years, the years 1960 and 1961, 1969-70, 1970-71, 1965-66, 1970-71 to 1973-74, 1969, 1966-67, 1966-67, 1966-67, 1963, 1963, 1966, 1977, the years 1960 and 1961, 1983, 1983, 1966]60ITR493(SC, the year 1972, the year 1977, under s. 30, years, years, 14, years, years, 1981, 1970-71 to 1973-74, years, 1960, 1973]87ITR370(SC, '24, '4, years, 1892, years, 25-8-1972, 12-7-1972

ORG: Tribunal, CWT, Court, Tribunal, Tribunal, the Supreme Court, CWT, Tribunal, Tribunal, the Supreme Court, CWT, Tribunal, Tribunal, Tribunal, CWT, Tribunal, the High Court, Land Acquisition, CWT, Tribunal, Kothapadue, Railway Port Trust, WTO, WTO, WTO, WTO, WTO, Court, WTO, Court, WTO, Court, WTO, WTO, AAC, Tribunal, Court, Court, Tribunal, Tribunal, Tribunal, Tribunal, Court, WTO, WTO, Court, Allipuram, Port Trust, WTO, AAC, WTO, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, CWT, Tribunal, Tribunal, the State Government, the Andhra Pradesh Non-Agricultural Lands Assessment Act, Tribunal, Tribunal, the Supreme Court, Tribunal, Tribunal, Supreme, Tribunal, the Supreme Court, Tribunal, Tribunal, Tribunal, the Revenue Inspectors, the Revenue Inspectors, AAC, WTO, Tribunal, Tribunal, the Land Acquisition Authorities, Asstt, Agriculture, Soil Testing Laboratory, Asstt, WTO, Tribunal, Asstt, Agriculture, Soil Testing Laboratory, WTO, Asstt, Agriculture, Visakhapatnam, Asstt, Tribunal, the Land Acquisition Authorities, the Port Trust, Tribunal, WTO, Gemini Pictures Circuit P. Ltd., CIT, ITR, CIT, ITR, CIT, CIT, Combined Industries, CIT, CIT, Sons Ltd., Tribunal, The Tribunal, Therefore, Tribunal, Court, U.P., Brij Kishore, CIT, Ors, CIT, CIT, Court, Court, WTO, WTO, AAC, Tribunal, the Tribunal, Tribunal, Tribunal, WTO, AAC, Tribunal, Tribunal, the Tribunal, the High Court, the High Court, Courts, the High Court, Tribunal, the High Court, the Supreme Court, Asstt, CED, Court, CED Hyderabad, CWT, CWT, Court, Tribunal, the High Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Railways, Port Trust, Smt, Ac, WTO, WTO, AC, AAC, Smt, AAC, WTO, WTO, WTO, AAC, AAC, AAC, AAC, AAC, Ac, WTO, AAC, Tribunal, AAC, Tribunal, Tribunal, Tribunal, Court, Tribunal, Court, Tribunal, Tribunal, Tribunal, Tribunal, the High Court, Tribunal, Supreme, India Cements Ltd., CIT, ITR, the High Court, the Appellate Tribunal, the High Court, the Supreme Court, CIT, the Supreme Court, the High Court, Court, the High Court, the Appellate Tribunal, the High Court, the Appellate Tribunal, the Supreme Court, Karnani Properties Ltd., CIT, the High Court, Tribunal, the High Court, Tribunal, the High Court, Tribunal, Tribunal, the High Court, Court, the High Court, Court, Tribunal, Tribunal, CIT, the Supreme Court, Tribunal, the High Court, the Supreme Court, Aluminium Corporation of India Ltd., CIT, the Supreme Court, Tribunal, the High Court, Appellate Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Court, Tribunal, Court, Tribunal, Tribunal, Tribunal, Court, Court, Tribunal, Tribunal, Tribunal, Tribunal, Court, Tribunal, Court, WTO, WTO, WTO, Act, the applicability of s. 4, WTO, the Gujarat High Court, Court, the House of Lords, Heritable Reversionary Co. Ltd., A.C. 598, the Supreme Court, the Judgment of the Gujarat High Court, Court, CWT, Tribunal, Tribunal, Tribunal, CIT, Court, Court, Tribunal, Court, CIT, the Transfer of Property Act, CIT, Court, the Transfer of Property Act, the Transfer of Property Act, AAC, the Port Trust, Tribunal, the Land Acquisition Authorities, Tribunal, WTO, Tribunal, WTO, AAC, the Transfer of Property Act, Tribunal, Ac, Tribunal, AAC, the Appellate Tribunal, Tribunal, AAC, the Appellate Tribunal, Tribunal, Tribunal, Tribunal, WTO, Court

CARDINAL: 1, 2, 1976]10ITR133(SC, 3, 4, 5, 1976]10ITR133(SC, 1-1/2, 6, 9, 5,6, 7, 2, 3, 4, 2., 7, between 31-10-1965, 21, under s. 17, 10-12-1973, 608 to 615, 10-12-1973, 1, 3, 2, 2, 5, 1,50,000, 31-1-1979, 26, 4., 31-1-1979, 1976]10ITR133(SC, 5, 14, 6, 1976]10ITR133(SC, 1976]10ITR133(SC, 1976]10ITR133(SC, two, two, 1,50,000, 1,50,000, 28, 11, 14-11-1972, 21-12-1973, 5, 30-7-1966, 14, 8, 75, 13-9-1971, 14, 10 to 12, 7-11-1972, 8, 130, 686, 1984]145ITR208(Bom, 139, 1980]123ITR567(Patna, 1979]119ITR488(Mad, 1978]115ITR358(Mad, 1981]127ITR57(Cal, 9, 10, 2, 5, 11, 3 and 6, 3/66, 4/67, under s. 30, one, 12, 3 and 6, 13, 4, 7, 4, 7, seven, seven, 8, 9, 15, 1980]122ITR21(SC, 1981]127ITR277(AP, 121, 543, 8, 16, 9, 48.81, 111.72, 15-7-1968, nine, 3,00,000, 3,00,000, 1,00,000, 15-7-1968, 111.72, 15-7-1968, 111.72, nine, 4(1)(a)(iv, 15-7-1968, 15-7-1968, 17, 15-7-1968, 15-7-1968, 4(1)(a)(iv, 111.72, 15-7-1986, 31,62,000, 15-7-1968, 4(1)(a)(iv, 4(1)(a)(iv, 9, 19, two-fold, 15-7-1968, 4(1)(a)(iv, 20, 15-7-1968, 15-7-1968, 21, 15-7-1968, 15-7-1968, one, 52, 64, one, 1970]75ITR157(SC, 161, 22, 1971]82ITR547(SC, 553-554, 23, 381, 1972]86ITR11(SC, 15-7-1968, two, one, 9, 9, 15-7-1968, 15-7-1968, 25, 9, 15-7-1968, 26, 15-7-1968, 4(1)(a)(iv, 5, 8, 8, 15-7-1968, 4(1)(a)(iv, 27, 15-7-1968, 4(1)(a)(iv, 15-7-1968, 4(1)(a)(iv, 4(1)(a)(iv, 15-7-1968, 2(e, 15-7-1968, 15-7-1968, 15-7-1968, 4(1, 1, 3 and 4, 28, 3, 4, 3, 29, 15-7-1968, 1972]86ITR153(Guj, 621, 174, 1977]108ITR555(SC, 1972]86ITR153(Guj, 590-591, 30, 15-1-1968, 6, 15-7-1968, 18, 93, 93, 4(1)(a)(iv, 31, 15-7-1968, 32, 15-7-1968, 15-7-1968, 111.72, 9, 33, 4(1)(a)(iv, 31,62,000, 34, 35, 1, 7, 8, 9, 750

GPE: Visakha-patnam Municipality, the Visakhapatnam Municipality, West Godavari, Tallarevu, East Godavari, Visakhapatnam Municipality, Marripalem, Kancharlapalem, Anakapalle, Anakapalle, Visakhapatnam, Tallarevu, East Godavari, Visakhapatnam, O.P., Gujarat, West Bengal, Commr, ST, East Punjab, Delhi, assessee, Visakhapatnam, Marripalem, assessee, West Bengal, CWT, Gujarat, Scotland, Manna, Sarabhai

PERCENT: 40%, 40%, 40%, 40%, 40%, 40%, 50%, 40%, only 40%

QUANTITY: 111.72 acres, 175 acres, 67 acres

ORDINAL: first, second, second, firstly, secondly, first, first, first, first, first, first

LOC: Paigah, Paigah, Paigah