Andhra Pradesh Court September 1962 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Hyderabad Deccan Liquor ...
Court: Andhra Pradesh
Decided on: Sep-28-1962
Reported in: [1963]50ITR6(AP)
CHANDRA REDDY C.J. - The question to be answered by us in this reference under section 66(1) of the Indian Income-tax Act is framed in these terms :'Whether an assessment could be made on a dissolved association of persons without service of notice on all the erstwhile members of the association ?'This reference relates to the assessment year 1358 Fasli, i.e., from October 1, 1948, to September 30, 1949, the chargeable accounting period being the year ended 30th September, 1948. The assessee is an association of persons styled 'the Hyderabad Deccan Liquor Syndicate by member, D. D. Italia, Hyderabad', consisting of nine persons and carrying on business in liquor.In the relevant assessment year, D. D. Italia, one of the members of the association, had included in his return a sum of Rs. 77,912 as his share of the profits from the said syndicate. Thereupon, the department initiated the present proceedings by letter dated April 2, 1951, indicating that D. D.Italia had admitted a profit of...
Chintalapudi Ranganayakulu and Another Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Sep-28-1962
Reported in: [1964]51ITR276(AP)
CHANDRASEKHARA SASTRY J. - This is a reference under section 66 (1) of the Indian Income-tax Act, 1922. The assessee is a firm engaged in the business of extracting iron ore and selling it. This case relates to the assessment year 1956-57, the corresponding accounting year being the 1st January, 1955, to 31st December, 1955. The assessee entered into lease agreements with ten different land-owners in respect of ten plots of land. One of the leases was for a period of one year, two for two years and the remaining seven from three years each. The assessee made two lump sum payments of Rs. 10,980 for the right to enter upon the land and extract the iron ore after carrying on mining operations and Rs. 4,246 as crop compensation for not delivering back the land for cultivation during the season to the landowners. The assessee also paid a further sum of Rs. 1,775 as brokerage to persons who negotiated the said lease agreements. All these payments were made during the accounting year and thes...
Thota Appanna Died After Disposal of the Appeal and His Lrs. and Sons ...
Court: Andhra Pradesh
Decided on: Sep-28-1962
Reported in: AIR1963AP418
Chandrasekhara Sastry, J. 1. This Second Appeal is referred to a Bench by our learned brother, Manohar Pershad, J., as an important question of law is involved in it, the question being whether it is competent for the legal guardian of a Hindu minor to alienate by sale the minor's immoveable property merely for the reason that a good price is fetched by the sale and thus the minor would financially be benefited.2. The facts which led to the filing of the above second appeal are as follows: There are three defendants in the suit who are brothers. Defendants 2 and 3 are minors represented by their mother and guardian, Chinnalu. The property involved in this suit consists of a site with two thatched horses situated in the village of Etikoppaka, Visakhapatnam district. The property was purchased under the registered sale deed, Ex. B.1 dated 29-3-52 for a sum of Rs. 100/- executed by one Nakkina Bayyanna and others, in favour of the three defendants and their mother, Chinnalu so that each o...
Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Hyderabad De ...
Court: Andhra Pradesh
Decided on: Sep-28-1962
Reported in: AIR1963AP460
P. Chandra Reddy, C.J.1. The question to be answered by us in this reference under Section 66 (1) of the Indian Income-tax Act is framed in these terms:'Whether an assessment could be made on a dissolved association of persons without service of notice on all the erstwhile members of the association.'2. This reference relates to the assessment year 1358 fasli, i.e., from 1-10-1948 to 30-9-1949, the chargeable accounting period being the year ended 30th September, 1948. The assessee is an association of persons styled 'The Hyderabad Deccan Liquor Syndicate by member D. D. Italia, Hyderabad,' consisting of nine persons and carrying on business in liquor.3. In the relevant assessment year, D. D. Italia, one of the members of the association, had included in his return a sum of Rs. 77,912/- as his share of the profits from the said syndicate. Thereupon, the Department initiated the present proceedings by letter dated 2-4-1951 indicating that D.D. Italia had admitted a profit of Rs. 77,912/...
Lt. Col. P.H. Choudhary Vs. Altaf Ahmed and anr.
Court: Andhra Pradesh
Decided on: Sep-20-1962
Reported in: AIR1963AP382
P. Chandra Reddy, C.J.1. This Letters Patent appeal raises a question relating to the impact of the abatement of an appeal on the memorandum of cross-objections.2. The short facts, which are not in dispute, are these. The respondents brought a suit on the foot of two promissory notes executed by the father of the appellant and obtained a decree for Rs. 18,409/-. The defendant i.e., the father of the present appellant brought an appeal questioning the validity of the decree only with regard to one item, i.e., Rs. 4.000/-.3. On service of notice of this appeal, the respondents, filed a memo of cross-objections contending that they were entitled to the full amount claimed by them, i.e., Rs. 23.061-8-0 and there was no justification for the trial Court to reduce it to Rs. 18,409/-. Pending the appeal, the defendant died but his legal representatives were not brought on record in time with the result that the appeal abated. However, the present respondents impleaded the legal representative...
Pulavarthi Viswanadham Vs. Commissioner of Income-tax, Andhra Pradesh.
Court: Andhra Pradesh
Decided on: Sep-19-1962
Reported in: [1963]50ITR463(AP)
CHANDRA REDDY C.J. - The question we are called upon to answer in both the references is formulated in these terms :'Whether on the facts and circumstances of the case the share income from the Guntur firm could be included in the assessment validly reopened under section 34(1) (a) of the Indian Income-tax Act, 1922 ?'R. C. No. 14 of 1961 relates to the assessment year 1945-46 while R. C. No. 13 of 1961 pertains to the year ended March 31, 1948. The assessee, who is an individual, claimed to be a partner in the firm of Messrs. J. V. Subba Rao and B. Satyanarayana Murthy, Guntur. He included his one-fourth share of income from the firm in his return for the year 1945-46. However, the Income-tax Officer excluded this income from the assessees assessment under the impression that it belonged to the estate of late J. V. Subba Rao and the assessment was finalised on that basis. Later on, in an appeal filed on behalf of the estate of J. V. Subba Rao against the order of assessment bringing t...
Arvapalli Balakrishnaiah Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Sep-19-1962
Reported in: AIR1963AP339
Seshachalapati, J.1. This is a petition under Article 226 of the Constitution of India, praying for the issue of a Writ of Mandamus, directing the respondents 1 and to forward the petitioner's application for registration as a stock holder at Khammameth, to the Iron and Steel Controller, Calcutta.2. The facts relevant for the disposal of this petition are briefly these: The petitioner is a partner of a firm doing business at Khammameth under the name and style 'of Arvapalli Balakrish-niah and Ega. Ramulu, Kammameth. The firm deals and; has been dealing for a number of years is various, categories of Iron and Steel commodities. On 30-12-1960 the second respondent (the Director of Controlled Commodities, Andhra Pradesh) issued a notification, calling for applications for appointment as Registered Stock-holders of from and Steel for sale at several places in the State including, Khammameth. The notification was published in the newspapers. It reads as follows.'GOVERNMENT OF ANDHRA PRADESH...
Kammisetti Perumallu Vs. Inaganti Kotireddi and ors.
Court: Andhra Pradesh
Decided on: Sep-18-1962
Reported in: AIR1963AP268
Chandra Reddy, C.J. 1. The second appeal relates to the interpretation of Article 11 of the Indian Limitation Act. It was referred to a Bench by our learned brother, Venkatesam, J., as he thought that there was divergence of judicial opinion in this matter.2. In order to appreciate the scope of this inquiry, it is necessary, to state the facts which lie in a very narrow compass. In execution of the decree obtained by the appellant against respondents 2 and 3 herein in O. S. No. 481 of 1951 on the file of the District Munsif's Court, Ongole, he attached the properties which are the subject matter of this appeal and which were mortgaged to the first respondent. The first respondent then intervened with E. A. No. 599 of 1952, a claim petition under Order 21, Rule 58 C. P. C.3. The answer of the appellant to this petition was that the mortgage was a collusive transaction entered into between the claimant and the judgment-debtors with a view to defeat the creditors.4. The trial Court withou...
Sreeram Venkatasubbamma Vs. Somisetti Subbayya and ors.
Court: Andhra Pradesh
Decided on: Sep-14-1962
Reported in: AIR1964AP21
Chandra Reddy, C.J.1. The point that calls for adjudication in this Second appeal relates to the effect of an oral sale of the rignt to redeem a usufructuary mortgage to the mortgagee.2 The facts that have a bearing on this controversy may be shortly set out. A small house situated in Kanigiri originally belonged to Menta Patchayya. He had two wives, Subbamms and Kanakamma alis Audemma. The plaintiff is the daughter of the first wife. Her mother pre-deceased her father, who died on 25-12-1917. Subsequent to the dealt of her husband, Kanakamma acquired absolute right to this property under some arrangement with which we are not concerned here. She executed a usufructuary mortgage over this house in 1919 to the first defendant. A year later she sold her right to redeem the property to the mortgagee himself under an oral sale. Sometime later, the first defendant, mortgagee, sold the house to the second defendant. In the year 1922, Kanakamma died leaving behind her step children, namely, t...
Nizams Religious Endowment Trust Vs. Commissioner of Income-tax, Andhr ...
Court: Andhra Pradesh
Decided on: Sep-14-1962
Reported in: [1963]48ITR992(AP)
SESHACHELAPATHI J. - This is a case referred to the High Court under section 66(1) of the Indian Income-tax Act (Xl of 1922). The question formulated for decision is :'Whether the income arising from property settled upon trust under the deed of settlement, dated September 14, 1950, or any part thereof is exempt from tax under section 4(3)(i) of the Indian Income-tax Act, 1922 ?'By an indenture made at Hyderabad on September 14, 1950, H. E. H. the Nizam of Hyderabad settled upon two trustees, Nawab Zain Yar Jung and Shavax Ardshir Lal, certain securities of the value of Rs. 40,00,000, more particularly described in the first schedule annexed thereto upon trust for applying the income thereof for religious and charitable purposes and objects, in the manner appearing in the instrument of trust and settlement. In schedule 2 annexed to the indenture, the particulars of the sacred buildings which are directed to be maintained, are set out. The provisions of the indenture relevant for the pr...
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