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Enumula Subbarao and ors. Vs. the State

Court : Andhra Pradesh

Judge : Narasinga Rao, J.

Subject : Criminal

Reported in : 1979CriLJ258

ORDERNarasinga Rao, J.1. This petition by the sixteen accused is laid for quashing the further charge framed against them under Section 228 (1) of the Code of Criminal Procedure, for an offence under Section 149, I....

Commissioner of Income-tax Vs. Warner Hindustan Ltd.

Court : Andhra Pradesh

Judge : S. Obul Reddy, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 43(3) and 246

Reported in : [1979]117ITR15(AP)

Obul Reddy, C.J.1. The following two questions have been referred to this court for its opinion by the Tribunal at the instance of the revenue:'1. Whether, on the facts and in the circumstances of the case,...

Hasimathunnisa Begum Vs. Vithal Rao Gangaji and anr.

Court : Andhra Pradesh

Judge : Narasinga Rao, J.

Subject : Property

Acts : Code of Civil Procedure (CPC), 1908 - Order 21, Rule 35(2)

Reported in : AIR1979AP273

ORDER1. This revision petition is directed by the legal representative of the first defendant against the order of the IInd Asst. Judge, City Civil Court, Hyderabad in E. P. No. 79/71 appointing a Commissioner who recommended...

Commissioner of Income-tax Vs. Warner Hindustan Ltd.

Court : Andhra Pradesh

Judge : Obul Reddi, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 80J and 256(1); ;Income Tax Rules, 1962 - Rule 19A(3)

Reported in : [1979]117ITR68(AP)

Obul Reddi, C.J.1. The following first two questions at the instance of the revenue and: the third question at the instance of the assessee are referred to us for our decision :'1. Whether, on the facts...

Commissioner of Income-tax Vs. Nizam Sugar Factory Ltd.

Court : Andhra Pradesh

Judge : Obul Reddi, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1)(3); Income Tax Rules, 1962 - Rule 7 and 7(1)

Reported in : [1979]116ITR188(AP)

Obul Reddi, C.J.1. In this reference at the instance of the revenue, thequestion that calls for determination is whether the assessee is entitled toclaim the entire transport charges of sugarcane grown in its own farm as...

Syed Zaleel Zare Vs. P. Venkatal Muralidhar and ors.

Court : Andhra Pradesh

Judge : Narasinga Rao, J.

Subject : Tenancy

Acts : Code of Civil Procedure (CPC), 1908 - Sections 113 - Order 33, Rules 1 and 7

Reported in : AIR1979AP107

ORDER1. This revision petition gives rise to a short but interesting question with regard to the property to be excluded for the Purpose of determining the means of the plaintiff to pay the requisite court-fee. The...

Commissioner of Income-tax Vs. Trustee of H.E.H. the Nizam's Supplemen ...

Court : Andhra Pradesh

Judge : S. Obul Reddi, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(1) and 11(2); Income Tax Rules, 1962 - Rule 17; Income Tax (Amendment) Rules, 1971

Reported in : [1981]127ITR378(AP)

Narsinga Rao, J.1. The following four questions have been referred to us under Section 256(1) of the I.T. Act for decision :'1. Whether, on the facts and in the circumstances of the case, the reassessment made...

Venkateswara Stone Co. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Judge : S. Obul Reddi, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 187 and 188; Partnership Act, 1932 - Sections 42

Reported in : [1978]115ITR236(AP)

S. Obul Reddi, C.J.1. This reference at the instance of the assessee raises the question whether Section 187 or 188 of the Income-tax Act applies. Mr. Anjaneyulu, the learned counsel appearing for the assessee, relying upon...

Commissioner of Income-tax Vs. T.N. Aravinda Reddy

Court : Andhra Pradesh

Judge : S. Obul Reddi, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 54

Reported in : [1979]116ITR551(AP)

S. Obul Reddy, C.J. 1. The question that arises in this reference is whether the assessee is entitled to invoke in his favour Section 54 of the I.T. Act, 1961. 2. The facts giving rise to...

Addl. Commissioner of Income-tax Vs. Maggaji Shermal and anr.

Court : Andhra Pradesh

Judge : S. Obul Reddi, C.J. and ;Narasinga Rao, J.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 and 43(5)

Reported in : [1978]114ITR862(AP)

Obul Reddi, C.J.1. These two references, though relate to separate assessees, raise two identical questions and, therefore, they may be conveniently disposed of by a common judgment.2. For the purpose of answering the references, we may...