Advanced Search Results

Union of India (Uoi) (income-tax Officer, Eluru) Vs. Official Liquidat ...

Court : Andhra Pradesh

Subject : Company

Acts : Transfer of Property Act, 1882 - Sections 73

Reported in : AIR1960AP555

Advocate for Appellant : C. Kondaiah, Standing Counsel

Satyanarayana Raju, J.1. These two appeals arise out of a common order passed by the District Court, West Godavari in I. A. Nos. 52 and 53 of 1956 in O. P. No. 67; of 1954.2. The...

Commissioner of Income Tax, Andhra Pradesh, Hyderabad Vs. Narayanal Da ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 26-A

Reported in : [1967]63ITR546(AP)

Advocate for Appellant : C. Kondaiah, Standing Counsel for I.T. Dept.

Krishna Rao, J.(1) This is a reference under Section 66(1) of the Indian Income-tax Act (XI of 1922) and arises out of an application made under Section 26-A of that Act by the respondent, M/s. Narayanalal...

Kotak and Company Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1962]13STC709(AP)

Advocate for Appellant : C. Kondaiah and ; T. Venkatappa, Advs.

Venkatesam, J.1. This tax revision case is preferred against the order of the Sales Tax Appellate Tribunal, Andhra Pradesh, in Tribunal Appeal No. 392 of 1960 on its file.2. The facts necessary for an appreciation of...

Commissioner of Income-tax, A.P. Vs. S.R.Y. Sivaramaprasad Bahadur.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [1968]69ITR560(AP)

VAIDYA J. - This is a reference under section 66(1) of the Indian Income-tax Act, 1922, by the Commissioner of Income-tax, Andhra Pradesh, Hyderabad.The question referred for our opinion is :'Whether, on the facts and in...

Commissioner of Income-tax/Excess Profits Tax, A. P. Vs. Kotrika Ramas ...

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [1967]64ITR388(AP)

The judgment of the court was delivered by -KRISHNA RAO J. - The respondent, who will hereinafter be mentioned as the assessee, is a registered firm at Vijayawada consisting of five partners. The assessment year is...

First Additional Income-tax Officer, Visakhapatanam Vs. Uppala Peda Ve ...

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [1967]64ITR93(AP)

These writ appeals arise out of W. Ps. Nos. 191, 205, 207 and 204 of 1963 and they relate to income-tax assessments of the petitioner for the years 1952-53 to 1955-56. In respect of the assessment...

D. D. Italia Vs. Commissioner of Income-tax, Andhra Pradesh.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : [1962]44ITR131(AP)

CHANDRASEKHARA SASTRY J. - The following questions are referred to the High Court under section 66 (1) of the Indian Income-tax Act :'(1) Whether the assessment made upon the assessee on November 30, 1954, for the...

Thakurlal Shivprakash Poddar Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 24 and 24(1); Income Tax Act, 1961 - Sections 43(5)

Reported in : [1979]116ITR190(MP)

Advocate for Appellant : K.A. Chitale, Adv.

Kondaiah, J.1. At the instance of the applicant-assessee, the Income-tax Appellate Tribunal, Indore Bench, Indore, has submitted a statementof case under Section 256(1) of the I.T. Act, 1961, for the opinion of this court on the...

Haradevi Bai Vs. the Collector of Kurnool and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 46(2); Code of Civil Procedure (CPC) , 1908 - Order 21, Rule 58; Constitution of India - Article 226

Reported in : AIR1960AP525; [1960]38ITR589(AP)

Advocate for Appellant : Alladi Kuppuswamy, Adv.

ORDERSatyanarayana Raju, J.1. This is a petition under Article 226 of the Constitution for the issue of a direction in the nature of a writ of mandamus to (1) theCollector of Kurnool, (2) The Special Deputy...

Jayalakshmi Rice and Oil Mill Contractors Co., Angalur Vs. Commissione ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Partnership Act, 1932 - Sections 58, 59, 68, 68(1) and (2); Income-tax Rules, 1922 - Rule 2

Reported in : AIR1967AP99; [1967]64ITR125(AP)

Advocate for Appellant : K. Suryanarayana, Adv.

Ayyar, J.(1) The Income-tax Appellate Tribunal, Bombay, has referred the following question to this Court under S. 66 (1) of the Indian Income-tax Act, 1922 (Act XI of 1922), for decision.'Whether, on the facts and in...