Andhra Pradesh Court April 1964 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.
Nawab Ghazi Jung Vs. the Assistant Controller of Estate Duty, Hyderaba ...
Court: Andhra Pradesh
Decided on: Apr-28-1964
Reported in: AIR1965AP218; [1965]56ITR8(AP)
ORDER(1) The petitioner is an 'Accountable person' within the meaning of Sec. 53 of the Estate Duty Act (hereinafter referred to as the Act). The property in respect of which he has to pay estate duty belonged to his wife who died on 30-9-1955. She was one of the several heirs of late Nawab Salar Jung. The petitioner as the person to whom the property passed on the death of his wife, filed an account on 10-2-1961 declaring Rs. 1,300/- as the value of the property . But subsequently it was found that his deceased wife had a 6 1/2 / 192 share in the Salar Jung Estate. This share was valued by the Assistant Controller ( Respondent ) at Rs. 4,84,713/-. To this was added the sum of Rs. 1,300/- which represented the value of the personal belongings of the petitioner's deceased wife. The respondent assessed the duty on the estate at Rs. 49,152/-. Of this, Rs. 23,109/- represented the duty on immovable property . A notice of demand under Sec. 73(1) of the Act was served on the petitioner on 25...
The Commissioner of Income-tax, Andra Pradesh, Hyderabad Vs. A. Dhurma ...
Court: Andhra Pradesh
Decided on: Apr-17-1964
Reported in: [1965]58ITR356(AP)
Chandrasekhara Sastry , J . (1) This is a reference under Sec. 66 (1) of the Indian Income-tax Act, 1922. The assessee is an individual. His only sources of income were his shares in several partnership concerns. For the assessment year 1955-56, he carried on business in beedi leaves in partnership with another. That partnership was formed on 24-4-52. The assessee had an eight annas share in that business. For the assessment year 1955-56, the assessee sustained a loss of Rs. 30,255/-. During the same accounting year corresponding to that assessment year 1955-56, he carried on business also in beedi leaves in partnership with three others. That business was started on 1-4-54. The two partners in the first partnership were also partners in this second partnership also with two others the shares of each of the partners in the two partnerships being equal. For the assessment year 1955-56, the assessee also carried on business in partnership with others in timber and Gulmoha. The total loss...
Nizam Sugar Factory Ltd. Vs. City Municipality, Bodhan and anr.
Court: Andhra Pradesh
Decided on: Apr-16-1964
Reported in: AIR1965AP91
Ananthanarayana Ayyar, J. (1) The petitioner is Nizam Sugar Factory represented by its General Manager. It has prayed for issue of a writ of certiorari or any other appropriate writ, order or direction quashing the order in Case No. 117/a/7 of 1960 dated 6-2-1961 to the effect that a large specified amount was due from the petitioner as water tax. The two respondents are the City Municipality. Bodhan, represented by its Executive Officer and the City Municipal Committee, Bodhan represented by its President.(2) The relevant facts are as follows :In 1492, the City Municipality of Bodhan came into existence. Its jurisdiction included a large block of buildings belonging to the petitioner-factory which had been existing from a long time back along with a complete water supply system serving those blocks of buildings. In 1946-47, the Municipal Committee, Bodhan started its water works and began supplying a limited area within the Municipality. It has not extended its water supply to block o...
Co-operative Central Bank Ltd. Vs. Commissioner of Income-tax, Andhra ...
Court: Andhra Pradesh
Decided on: Apr-16-1964
Reported in: [1965]57ITR579(AP)
P. CHANDRA REDDY C.J - The question to be answered in this reference is in these words :'Whether on the facts and circumstances of the case, the entrance fees is not an income from 'business' and whether the same is or is not assessable under section 10 of the Income-tax Act ?'The reference relates to the assessment years 1953-54, for which the previous year was the year ending 30th June, 1952. The assessee is a co-operative society(doing banking business) and registered under the co-operative societies Act of 1912. The bank received during the previous year a sum of Rs. 498 as entrance fees. Exemption was claimed in regard to this amount as being income falling under the head 'profits or gains from this business, profession or vocation' with the meaning of section 19 of the Indian Income-tax Act, by virtue of the relevant notification dated August 25, 1925, issued under section 60 of the Indian Income-tax Act.The relevant terms of the notification are as follows :The following classes...
Janaveerabhadrayya Vs. Commissioner of Gift Tax, Andhra Pradesh, Hyder ...
Court: Andhra Pradesh
Decided on: Apr-15-1964
Reported in: AIR1966AP69
Chandra Reddy, C.J.1. The question we are called upon to answer in this reference is worried thus:'Whether a gift made by a person who is the manager of a Joint Hindu' family to his wife of a portion of the property belonging to the family is a gift by person to his spouse within the meaning of Section 5(1)(viii) of the Gift-tax Act'. 2. The facts giving rise to this reference lie in a very narrow compass and are undisputed. One Nagamallayya who happened to be the manager of the joint Hindu family made a gift of some property belonging to the joint family to his wife on 14-7-1957 or an extent of Ac. 31-83 cents, valued at Rs. 34,000. He also made some gifts to his daughters and other near relations. But we are not concerned with them here, as no exemption is claimed in regard thereto. He submitted a return of the gifts made by him and therein he claimed exemption in respect of the gift to his wife. 3. The Gift Tax Officer allowed the exemption, as in his opinion the matter fell within ...
Kaza Sriramamurthy Vs. Andhra University, Waltair, Represented by the ...
Court: Andhra Pradesh
Decided on: Apr-15-1964
Reported in: AIR1966AP179
Gopal Rao Ekbote, J.1. Both the Courts below have found that the date of birth given by the appellant to the University, i.e. 15-2-1913 is correct and also refused to rely upon the evidence adduced by the plaintiff. The plaintiff sought alteration of the date in the University record from 15-2-1913 to 7-7-1915. The appellant is a graduate of the Andhra University. The defendant is the Andhra University. It was, therefore, clear that the date which the plaintiff himself had given to the University was sought to be amended styling if as a mistake. It was once remanded by the appellate Court, Nevertheless the concurrent opinion is that the date of birth as originally given is correct and the evidence adduced in support of the case was disbelieved. Consequently, both the Courts below have dismissed the plaintiff's suit. The second appeal was admitted only on the ground of special costs. It was specifically mentioned in the admission order that the appeal so far as it relates to the questio...
Jana Veera Bhadrayya Vs. Commissioner of Gift-tax, Andhra Pradesh.
Court: Andhra Pradesh
Decided on: Apr-15-1964
Reported in: [1966]59ITR176(AP)
CHANDRA REDDY C.J. - 'Whether a gift made by a person who is the manager of a joint Hindu family to his wife of a portion of the property belonging to the family is a gift by a person to his spouse within the meaning of section 5(1)(viii) of the Gift-tax Act ?'The facts giving rise to his reference lie in a very narrow compass and are undisputed. One Nagamallayya who happened to be the manager of the joint Hindu family made gift of some property belonging to the joint family to his wife on July 14, 1957, of an extent of Ac. 31-83 cents, valued at Rs. 34,000. He also made some gifts to his daughters and other near relations; but we are not concerned with them here, as no exemption is claimed in regard thereto. He submitted a return of the gifts made by him and therein he claimed exemption in respect of the gift of his wife.The Gift-tax Officer allowed the exemption, as in his opinion the matter fell within the contemplation of section 5(1) (viii) of the Gift-tax Act (hereinafter referre...
K. Adinarayana Murthy Vs. Commissioner of Income-tax, Andhra Pradesh, ...
Court: Andhra Pradesh
Decided on: Apr-14-1964
Reported in: AIR1965AP37; [1965]56ITR574(AP)
Kumarayya, J. (1) This is a reference under S. 66 (1) of the Indian Income-tax Act, 1922. The question for determination is : 'Whether on the facts and in the circumstances of the case the assessment in pursuance of the notice issued under S. 34 on 12-2-1958 is a valid assessment? (2) The facts of the case are few and may be briefly stated. The assessee is a Hindu undivided family consisting of K. Ankineedu and his two sons. For the assessment year 1949-50 for which the previous year is the financial year ending on 31-3-1949, he submitted his return in response to the notice sent to him. The Income-tax Officer computed his total income as only Rs. 2,429/- which was far below the taxable limit and declared accordingly. Years later, he came to know that the assessee had failed to include in his return the profits of business earned by him in that year as procurement agent for the Government. Accordingly, he issued a notice under S. 34 of the Act on 22-3-1957. The assessee in response the...
In Re: Padala Suryanarayana
Court: Andhra Pradesh
Decided on: Apr-10-1964
Reported in: 1965CriLJ138
Ananthanayayana Ayyar, J. (1) In Sessions Case No. 23 of 1962, the learned Additional Sessions Judge, Srikakulam framed a single charge against the sole accused, Padala Suryanarayana, viz., that in the night of 30-4-1962 at Tumarada, accused murdered his wife, Uttara. The accused pleaded 'Not Guilty' to the charge. After trial, the learned Additional Sessions Judge, Srikakulam, convicted the accused of the offence with which he was charged and sentenced him to imprisonment for life. The accused filed this appeal against the conviction and sentence. (2) The prosecution case, supported by 17 witnesses, is to the following effect. P. W. 17 a ryot of Tampatapalli, who had two wives and a concubine (P. W. 3). Through P. W. 3, he had three daughters. One of them named Uttara (deceased) was given as 2nd wife to the accused who was a driver employed in a rice mill in Tumarada village belonging to the local Village Munsif (P. W. 7). Accused had, at Tumarada, a house which belonged to his first ...
Bandarupalli Mastanamma Being Minor Represented by the Next Friend and ...
Court: Andhra Pradesh
Decided on: Apr-03-1964
Reported in: AIR1966AP104
Krishna Rao, J.1. This appeal arises out of a suit brought on 29-3-1957 by the first appellant, Mastanamma, who died during the pendency of the appeal and is now represented by appellants 2 and 3, Musaliah and Nagarattamma, her father and mother respectively. She was a minor aged about six years and was represented in the suit by Nagarattamma as her next friend. She asked in the suit for a declaration of her title and for partition and separate possession of a one-fourth share in the plaint A schedule properties on the foot of Exhibit A. 1, a registered gift deed dated 22-1-1957 executed in her favour by the 1st defendant, Adinarayana. Defendants 2 and 3 were Adinarayana's elder brothers and the 4th defendant was Adinarayana's father. It was alleged in the plaint that defendants 1 to 3 were divided in status from the 4th defendant, but that the plaint A schedule properties belonging to their family were not divided by metes and bounds. Exhibit A-1 recites that defendants 1 to 4 were me...
- ‹ Prev
- Next ›