Andhra Pradesh Court November 1962 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Devi Dayal Marwah Vs. Commissioner of Income-tax, Andhra Pradesh, and ...
Court: Andhra Pradesh
Decided on: Nov-29-1962
Reported in: [1964]52ITR829(AP)
JAGANMOHAN REDDY J. - This writ petition has been referred to us by our learned brother, Seshachalapati J., having regard to the importance of the case.The petitioner seeks the issuance of a writ of certiorari of quashing the order of the Commissioner of Income-tax, Con. No. 41 of 1960, dated February 1, 1962, and to pass such further or other appropriate order or orders as this honble court may deem it necessary.The facts relevant for the purposes of determining the questions raised before us may now be briefly state : The petitioner, who is a refugee from Lahore, is the proprietor of the firm, Devi Dayal Co., carrying on business at Delhi as successor to Himatlal Fateh Mohammad & Co., which latter firm was being assessed at Dhanbad in Bihar State. After the petitioner had succeeded to this firm, he made an application to the Central Board of Revenue (hereinafter called the Board) for a transfer of the case of that firm under section 5(7A) of the Income-tax Act, 1922 (hereinafter call...
Firm of S. Mohd. Ali and Sons and ors. Vs. V. Madhavarao and ors.
Court: Andhra Pradesh
Decided on: Nov-23-1962
Reported in: AIR1964AP132
ORDERGopal Rao Ekbote, J.1. This is an application under Section 24, Civil P. C. requesting the transfer of an Eviction Petition 96/EV/62 on the file of the Rent Controller, secunderabad, to the Court of the IInd Asst. Judge, City Civil Court, Hyderabad, to be tried along with O. S. No. 179/62. It is alleged that the petitioners are the tenants of the premises bear-ing No. 111 situate at Sarojini Devi Road, Secunderabad, belonging to the Edulji Sohrabji Chenoy Trust, the peti-tioners-firm has been in possession of the said premises as tenants from 1899. The trustees of the abovesaid trust without having authority sold the premises to the respondents. On the basis of that sale deed the respondents filed the Eviction petition before the Rent controller, secun-derabad, seeking eviction of the petitioners. The petitioners raised an objection before the Rent Controller that inasmuch as the trustees were not competent to self the trust pro-perty the respondents did not derive any title, that...
Medam Chandramouli and ors. Vs. Revenue Divisional Officer, Kurnool
Court: Andhra Pradesh
Decided on: Nov-22-1962
Reported in: AIR1964AP107
Chandrasekhara Sastry, J.1. The two cases were referred by the Board of Revenue to the High Court under Section 57 of the Indian Stamp Act.2. The petitioners in R. C. No. 32 of 1959 are the sons of late Medum Venkayya Chetty. They got their family properties divided and partition lists were prepared in a book form duly signed by the members of the family. The property consisted of moveable and immoveable properties, out-standings and shares. The immoveable property consisted of agricultural lands also, The questions that arise for decision and which are referred to the. High Court are :'(i) Whether the lists in question are instruments of partition within the meaning of Section 2(15) of the Indian Stamp Act and are therefore liable to stamp duty and penalty : and (2) If so, what is the basis of levying the stamp duty?' The petitioners filed this book containing the partition lists before the Income-tax Officer, Kurnool. The Officer took the view that the partition lists are instrument...
Komarenalli Balaraj Vs. Akarappu Gurucherenam
Court: Andhra Pradesh
Decided on: Nov-22-1962
Reported in: AIR1963AP409
Narasimham, J.1. This is an appeal by the Decree-holder against the order of Sanjeeva Row Nayudu, J. in A. A. O. 121 of 1959, dismissing his execution petition as barred under Section 48 of the Civil Procedure Code, reversing the order of the execution Court that execution could proceed.2. The facts necessary for appreciating the contention raised before us are these: The decree, which is being executed, was passed on 22nd September 1331 F. corresponding 1o September 1921. It is a decree for money. There were a number of execution petitions filed previously, the present one being the ninth. It was filed an 20-3-1957. The Decree-holder applied for proceeding against the property of the first defendant. A notice under Order 21, Rule 22 C. P. C. was issued to the Judgment-debtor (the first defendant). The judgment-debtor did not appear and the attachment of immoveable property was effected, as prayed for. At a subsequent stage, a notice was issued to the judgment-debtor under Order 21, Ru...
Lalta Prasad and ors. Vs. Late MoIn Yar Khan Deceased by Lrs. Asgarunn ...
Court: Andhra Pradesh
Decided on: Nov-20-1962
Reported in: AIR1964AP7
Ekbote, J.1. These two appeals are from an award given on 26th November 1957 by the Jagirdars Debt Settlement Board. The essential facts are as follows :2. Bankatlal Badruka and Maharudrappa Kheni and others filed their claims against the estate left by Rasul Yar Jung Mustafa Yar Khan. Asgarunnisa Begum and others claimed their debts against the estate of Moin Yar Khan. We are not concerned with the other claims which also were considered by the Board. It appears that Nawab Rasool Yar Jung, who was the jagirdar died leaving Karunnisa Begum as his widow: Moin Yar Khan, Mustafa Yar Khan and Khaja Yar Khan as his sons and also Ahmedunnisa Begum, Mohammadunnisa Begum, Barkatunnisa Begum, Muncerunnisa, Begum and Marijunnisa Begum as daughters. At the time when jagirs were abolished, Moin Yar Khan was living. He died before the Commutation Regulation was brought into force. On the basis of the abovesaid claims preferred by the creditors the Jagirdars Debt Settlement Board, hereinafter referr...
Mir Imdad Ali Khan Vs. Commissioner of Wealth-tax, Andhra Pradesh.
Court: Andhra Pradesh
Decided on: Nov-15-1962
Reported in: [1963]50ITR216(AP)
JAGANMOHAN REDDY J. - The Income-tax Appellate Tribunal has referred the following two questions under section 27 of the Wealth-tax Act, 1957 (No. 27 of 1957), namely :'(1) Whether the value of the shares owned by the assessee in the limited company was properly includible in his net wealth as on the valuation date under section 4(1) of the Act and(2) Whether the compensation sanctioned by the Government on the abolition of the assessees jagir though not paid but due to the assessee as on the valuation date was properly includible in the net wealth of the assessee under section 4(1) of the Act ?' These questions arose out of the wealth-tax assessment of the assessee for the year 1957-58 for which the valuation date was September 30, 1956, and for the assessment year 1958-59, for which the valuation date was September 30, 1957. It appears from the statement of the case that the assessee owns house properties and shares in limited companies and is entitled to communication amounts under ...
Mir Imdad Ali Khan Vs. the Commissioner of Wealth Tax, Andhra Pradesh, ...
Court: Andhra Pradesh
Decided on: Nov-15-1962
Reported in: AIR1963AP486
Jaganmohan Reddy, J. 1. The Income-tax Appellate Tribunal has referred the following two questions under Section 27 of the Wealth Tax Act 1957 (No. 27 of 1957) namely, (i) whether the value of the shares owned by the assesses in the limited company was property includible in his wealth as on the valuation dates under Section 4(1) of the Act? (2) whether the compensation sanctioned by the Government on the abolition of the assessee's Jagir, though not paid but due to the assessee as on the valuation dates, was property includible in the net wealth of the assessee under Section 4(1) of Act? these questions arose out of the wealth tax assessment of the assessee for the year 1957-58 for which the valuation date was 30-9-1956 and for the assessment year 1958-59 for which the valuation dale was 30-9-1957. It appears from the statement of the case that the assesses owns house properties and shares in limited companies and is entitled to commutation mounts under the Hyderabad (Abolition of Jag...
Vadlamani Kameshwara Rao, Nandampudi Vs. the Commissioner of Income-ta ...
Court: Andhra Pradesh
Decided on: Nov-13-1962
Reported in: AIR1963AP448; [1964]51ITR304(AP)
1. The Income-tax Appellate Tribunal, Hyderabad Bench has referred this case under Sub-section (2) of Section 66 of the Indian Income-tax Act, 1922 (Act XI of 1922) for the decision of this court on the question: 'whether in the circumstances of the case, the Tribunal was justified in treating the sum of Rs. 5,000/- realised by the sale of property which was purchased in Court auction by the assessee on 22-11-1951 as a transaction liable to be assessed?'.2. This question arose in the following circumstances stated by the Tribunal in its statement of the case. The assessee, who is a money lender, submitted his return for the assessment year 1954-55 for which the accounting year was the Telugu year ending with 3-4-1954. During the course of his money-lending business, it was the practice of the assessee to take over lands in satisfaction of the money-lending debts, on the debtor being unable to pay the principal or interest or both. During the accounting year, the assessee sold five piec...
Adusumilli Venkata Subba Rao Vs. Gullapall Subba Rao and ors.
Court: Andhra Pradesh
Decided on: Nov-09-1962
Reported in: AIR1964AP326
Satyanarayana Raju, J. 1. This is an appeal from the judgment and decree of the Court of the Subordinate Judge, Vijayawada, in O. S. No. 26 of 1957. For a proper appreciation of the contentions raised in this appeal, it is necessary to state the material facts. The following genealogical table shows the relationship of the parties concerned: KATRAGADDA ABBAYYA (died) -SANTAMMA (died before 1911) | ____________________________________________________ | | | | Ramaswami- Subbayya Kantamma Kotamma ebenchamma (died in 1892) Kondapalli Gottipati (disappeared Kondapalli Venkata Nagayya. before 1898 venkata sesh- Subbayya. | amma (died | in 1958. ________________________ | | Abbayya (junior) Bhramaramms. (died on 1-3-1894) (died in 1924) | Venkata Subbarao. (Plaintiff)2. Katragadda Abbayya and his wife, Santamma, were residents of the village of Valluripalem, in the District of Krishna. They had two sons, Ramaswami and Subbayya, and two daughters, Kantamma and Kotamma. Ramaswami married Chenc...
Smt. Pentapati Venkatratnam and ors. Vs. Karri Venkatanarasayamma and ...
Court: Andhra Pradesh
Decided on: Nov-07-1962
Reported in: AIR1964AP109
Satyanarayana Raju, J.1. These appeals are from a common judgment of the Court of the District Judge, West Godavari. Appeals Nos. 471/1956 and 302/1957 arise out of O. S. No. 44 of 1950, and appeal No. 231/1960 arises out of O. S. No. 45/1950.2. O. S. No. 44/1950 was originally instituted on October, 1, 1944, in the Court of the Special Assistant Agent, Kovvur. After a lapse of about four years, on December 31, 1948, the Special Assistant Agent returned the plaint for presentation to the Agent's Court. Pursuant to this order, the suit was transferred to the Agent's Court on January 17, 1949. Eventually the suit was transferred from the Agent's Court to the Court of the District Judge, West Godavari, where it was numbered as O. S. No. 44 of 1950. The connected suit was originally filed as O. S. No. 2 of 1948 on the file of the Agency Court, and was subsequently transferred to the District Court, West Godavari where it was numbered as O. S. No. 45 of 1950. The two suits were tried togeth...
- ‹ Prev
- 2
- Next ›
- Last »