Andhra Pradesh Court January 1957 Judgments
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Government of Andhra Vs. Nooney Govindarajulu
Court: Andhra Pradesh
Decided on: Jan-31-1957
Reported in: [1957]8STC297(AP)
K. Subba Rao, C.J.1. This revision is filed against the order of the Andhra Sales Tax Appellate Tribunal and it raises the question of the scope of the Sales Tax Laws Validation Act, 1956.2. The relevant facts may be briefly stated. The assessee was carrying on business in cotton yarn at Chirala. On 17th September, 1954, the Deputy Commercial Tax Officer, Chirala, determined the assessee's turnover of business in cotton yarn that was purchased from non-resident dealers from 1st October, 1953, to 31st March, 1954, at Rs. 32, 360-8-6. Out of the said amount, a turnover of Rs. 19, 756-10-6 represented the transactions in respect of which delivery was given to the assessee in Chirala for consumption and payment was made through Bank at Chirala. The balance represented sales in respect of goods delivered to the agent of the assessee at Madras and booked by him there from to Chirala. On appeal, the Tribunal held that the assessee was the first dealer liable to tax in respect of the latter tu...
Mareddi Krishna Reddy Vs. Income-tax Officer, Tenali.
Court: Andhra Pradesh
Decided on: Jan-25-1957
Reported in: [1957]31ITR678(AP)
SUBBA RAO, C.J. - This is an appeal against the judgment of our learned brother Satyanarayana Raju, J.The facts may be briefly stated. The appellant was a partner of the registered firm of Messrs. Talluri Suryanarayana and others. The firm carried on the business of milling paddy from 17th January, 1945, to 28th December, 1947, after which it discontinued the business. On 7th August, 1950, the firm filed a return discount an income of Rs. 2,389 for the assessment year 1947-48. That was signed by the partner Talluri Suryanarayana. During the scrutiny of the accounts, the assessee admitted that some cash credits found in the accounts represented the firms own income and the Income-tax Officer also found that for some others credit items the assessee had no explanation. The assessment was completed on a total income of Rs. 50,776. Thereafter, a notice was issued under section 28(1)(c) of the Indian Income-tax Act for the admitted concealment of income by the firm. On 31st August, 1953, a ...
Mahankali Subba Rao, Mahankali Nageshwara Rao and Another Vs. Commissi ...
Court: Andhra Pradesh
Decided on: Jan-17-1957
Reported in: [1957]31ITR867(AP)
SUBBA RAO, C.J. - The Income-tax Appellate Tribunal, Madras, had submitted the following question under section 66(1) of the Indian Income-tax Act.'Whenever the levy of penalty of Rs. 15,000 on the assessee is valid in law ?'The assessee, Mahankali Subba Rao and Nageshwara Rao, Eluru, was a Hindu undivided family, which carried on business at Eluru and Vijayawada as agents of the Standard Vaccum Oil Co. for sale of petrol, Kerosene oil, etc. The family comprised of two brothers, Subba Rao and Nageshwara Rao. It is now found that they became divided on 5th April, 1943. In respect of the year 1943-44, the assessee filed a return on 15th July, 1947, declaring a total income of Rs. 32,073. The Income-tax Officer did not accept the figure but added a sum of Rs. 40,000, on the ground that the assessee had dealings in blackmarket and suppressed his income therefrom. He also took proceedings under section 28 of the Income-tax Act and imposed a penalty of Rs. 21,960 by his order dated 29th Janu...
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