Andhra Pradesh Court January 1961 Judgments
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Talluri Raghavaiah Vs. First Additional Income-tax Officer, BapatlA.
Court: Andhra Pradesh
Decided on: Jan-12-1961
Reported in: [1962]44ITR136(AP)
ORDERMay 12, 1959. BASI READY J. - The question that falls for determination in this writ petition is whether for purposes of section 34 (1) (a) of the Income-tax Act, in computing the period of limitation, it is the accounting year or the assessment year that should form the basis. The Madras High Court has taken the view that it is the assessment year whereas in a recent case the Mysore High Court has taken the view that it is the accounting year. As this is a question of some importance and may arise frequently, I think it desirable that this question should be decided by a Bench. Post this writ petition before a Bench....
Janga Ramakrishna Reddi Vs. Challasitarama Reddi and anr.
Court: Andhra Pradesh
Decided on: Jan-10-1961
Reported in: AIR1962AP255
Chandrasekhara Sastry, J. (1) The plaintiff is the appellant in this appeal. He filed O. S No. 35 of 1954 in the Subordinate Judge's Court Guntur to recover a sum of Rs. 7,288-8-0 being the principal and interest due on a promissory note dated 2-3-1951 executed by the 1st defendants 1 to 3, in favour of plaintiff's transferor, Kusam Kotireddi for Rs. 6,256-4-0. Defendants 1 to 3 are members of a Joint Hindu trading family. One Khasimreddi is the deceased father of the 2nd defendant and the husband of the 3rd defendant. He borrowed a sum of Rs.5,000 under a promissory note, Ex. A.23 dated 22-4-1949 from Kusum Kotireddi. Khasimreddi died soon after and there after when Kussam Kottireddi intended to file a suit on the basis of Ex. A. 23, the 1st defendant who is the brother of Khasimreddi executed the suit promissory note Ex. A.24 dated 2-3-51 for Rs. 6,256-4-0. The payee transferred the suit promissory note in plaintiff's favour on 22-2-54 as per the endorsement, Ex. A. 25. The plaintiff...
Achyutana Pitchaiah Sarma Vs. Gorantla Chinna Veerayya and ors.
Court: Andhra Pradesh
Decided on: Jan-06-1961
Reported in: AIR1961AP420
ORDERChandrasekhara Sastry, J.1. In this C. R. P. a question of general importance as to the power of Court to exclude from the Court parties and their witnesses during the trial arises for decision. The suit was filed in the year 1951 and after a chequered career, was taken up again by the lower court. The fourth defendant in the suit is the petitioner in this C. R. P. It is stated that the examination and Gross-examination of the plaintiff's witnesses was over and that the fourth defendant was present when they were examined.Then, one Nalluuri Yacob was put in the witness-box as the first witness for the defendants. At that time also, the fourth defendant was sitting in Court. The witness stated 'I know the suit lands'. Then the counsel for the plaintiff objected to the fourth defendant sitting in the court, but Sri M. Venkateswarlu, the learned counsel for the defendants stated that he has to get instructions and that he objects to the fourth defendant being sent out of the Court.Th...
Devi Dayal Marwah Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-06-1961
Reported in: AIR1963AP479
Chandrasekhara Sastry, J.1. This is an appeal by one Devi Dayal Marwah against the order of our learned brother, Satyanarayana Raju, J. in O. P. 4 of 1959 directing the winding up of the Deccan Porcelain and Potteries Ltd., Saifabad, Hyderabad. The Original Petition was filed by the State of Andhra Pradesh represented by the Secretary to Government, Industries (Industrial Fund) Department, Hyderabad under Section 439 of the Indian Companies Act (I of 1956) praying that in the circumstances stated in the affidavit filed therewith the High Court may be pleased to wind up the said company by order of the Court.2. The company was incorporated under the Hyderabad Companies Act (IV of 1320 F) in the Fasli year 1352 with its registered office at Saifabad in Hyderabad. It had a nominal capital of Rs. 10 lakhs O. S. (Rs. 8,57,142-13-9 I. G.) divided into 40,000 ordinary shares of Rs. 25 O.S. each. The paid up capital was Rs. 4,47,734-12-0 O.S. (Rs. 3,83,772-10-4 I.G.). The Company was constitut...
Ulchala Illuru Hanumanthaiah Vs. Income-tax Officer, Kurnool, and Anot ...
Court: Andhra Pradesh
Decided on: Jan-06-1961
Reported in: [1961]43ITR174(AP)
SESHACHALAPATI J. - This is an application to issue a write of mandamus to the Income-tax Officer and District Collector, Kurnool. The petitioner claims to be a member of an undivided Hindu family. He was doing business in groundnut oil and in respect of the assessment year 1953-54 an order was made by the Income-tax Officer imposing a tax of Rs. 7,876.31 on the petitioner in his status as an individual. The petitioner filed an appeal before the Assistant Commissioner of Income-tax. Similarly, for the assessment year 1954-55 the petitioner was assessed as an individual and a tax of Rs. 4,929.62 has been imposed in respect of which, however, no appeal was filed.The petitioner applied to the Income-tax Officer under section 45 of the Income-tax Act not to treat him as a defaulter. Eventually, a notice under section 46(2) would appear to have been issued and the second respondent, the Collector, purported to bring the properties of the joint family to sale no November 15, 1959.The first o...
G. Venkata Bhooma Reddy Vs. Commissioner of Income-tax, Andhra Pradesh ...
Court: Andhra Pradesh
Decided on: Jan-05-1961
Reported in: [1961]43ITR100(AP)
CHANDRA REDDY C.J. - The following question referred by the Income-tax Appellant Tribunal, Hyderabad, falls to be answered by us, namely :'Whether, in computing the business income under section 10 from the contract of supply of gulmohwa flower, the assessee family is entitled to a deduction of Rs. 12,000 ?'The salient facts culminating in this reference could be stated concisely thus :The reference relates to the assessment year 1953-54. The assessee family derives income from several sources, one of them being the supply of gulmohwa flower for working a distillery. For the year 1951-52, Messrs. Pingal Venkatarama Reddi and Mamchand obtained a contract for the supply of gulmohwa flower from the Government. The assessee took over the said contract of lease for the purpose of execution and paid Rs. 12,000 as compensation to the original contractors. While submitting the return for the accounting year 1952-53, the assessee claimed deduction of this amount under section 10(2)(XV) of the I...
Katikala Subbayyamma Vs. Penmetsa Bangarraju and anr.
Court: Andhra Pradesh
Decided on: Jan-03-1961
Reported in: AIR1961AP422
ORDERChandrasekhara Sastry, J. 1. The question that arises for consideration in this case is one under Section 73 Civil P. C.The petitioner is the decree-holder in Small Cause Suit No. 68/56 on the file of the Subordinate Judge's Court, Narsapur. The respondents 1 and 2 are the legal representatives of one Penmetcha Subbaraju, who obtained a decree in Small Cause Suit No. 92/58 on the file of the Court of the Subordinate Judge, Narsapur against the same judgment-debtors. The petitioner in this revision petition got transferred his decree in Small Cause Suit No. 68/56 to the original side of the same Court and got attached some immoveable property belonging to the judgment-debtors and brought it to sale and the sale amount was realised by that Court on its original side on 28-11-57. Meanwhile, that is on 25-11-57, the decree-holder in Small Cause Suit No. 92/56 filed E. A. No. 768/ 57 for transfer of the decree to the original side of the same court. Along with this, he filed another E-...
Hyderabad Allwyn Metal Works Ltd. Vs. Income-tax Officer, Special Inve ...
Court: Andhra Pradesh
Decided on: Jan-02-1961
Reported in: [1962]46ITR988(AP)
These three connected writ petitions have been filed by the Hyderabad Allwyn Metal Works Ltd. and all of them can be conveniently disposed of by a single judgment as they raise common questions of fact and law. In these petitions, the petitioner company challenges the legality of the three notices dated March 20, 1959, issued to it by the Income-tax Officer, Special Investigation Circle (the first respondent herein), under section 34 of the Indian Income-tax Act in respect of the three assessment years 1950-51, 1951-52 and 1952-53, and seeks an appropriate writ, order or direction in each case prohibiting the Income-tax Officer from taking any action on the basis of the concerned notices.The sum and substance of the contention on behalf of the petitioner is that the conditions precedent to the exercise of jurisdiction under section 34 of the Indian Income-tax Act did not exist in the present cases, and consequently, the Income-tax Officer had not jurisdiction to issue the three impugne...
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