Andhra Pradesh Court September 1965 Judgments
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S. Pulleswara Rao Vs. Munagala, Basavayya Kutumba Rao Firm and ors.
Court: Andhra Pradesh
Decided on: Sep-07-1965
Reported in: AIR1966AP371
Sharfuddin Ahmed, J.1. The two C.R.Ps. 934 and 935 of 1960, deal with connected matters. C.R.P No. 934 of 1960 is directed against the order of the 1st Additional Subordinate Judge, Vijayawada dated 11th November 1959 whereby on an application filed by the petitioner herein not to pay the sale proceeds in O.S. No. 196 of 1954 to any of the respondents without ordering notice of the same to the petitioner has been disposed of with the following observations:'Heard vakils. This petition is closed with permission to the petitioner to raise his objections in the other petitions.'The other C.R.P. arises out of the order of the same Subordinate Judge issuing cheques in favour of the respondents without notice to the petitioner. The facts necessary to appreciate the circumstances in which these orders were made may briefly be stated:2. 'The petitioner herein instituted a suit (O. S No 1140 of 19511 in the Sub-Court, Vijayawada for dissolution of partnership and accounts against two brothers, ...
S. Sarabhaiah Setty and Sons Vs. Commissioner of Income-tax, A. P.
Court: Andhra Pradesh
Decided on: Sep-07-1965
Reported in: [1967]64ITR175(AP)
JAGANMOHAN REDDY J. - We had directed the Appellate Tribunal to state a case on the following question, namely, whether, on the facts and in the circumstances of the case, the estimate of gross profit at 17.5% could be sustained. In pursuance of the above directions, the Tribunal has now stated a case, from which it appears that the assessee, a Hindu undivided family, carries on business in fancy goods, electrical goods, watches, radios, etc. in the name and style of 'Vasavi General Traders' at Guntakal. It disclosed a net loss of Rs. 2,049 from the business for the assessment year 1953-54, for which the relevant accounting period is the year ending October 18, 1952. The books of account of the assessee were found by the Income-tax Officer to be defective and not maintained in accordance with the vouchers, some of which were subsequently found in the possession of the assessee. In the circumstances, he held that the account books were incomplete and reliable, and thereafter proceeded t...
Abdul Qadir Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Sep-01-1965
Reported in: AIR1967AP105; 1967CriLJ423
ORDER(1) The Petitioner, Mir Abdul Qadir, has filed this petition under Section 491(b) of the Code of Criminal Procedure seeking a direction from this Court in the nature of habeas corpus that the respondents 1 and 2, who are respectively the State of Andhra Pradesh represented by its Secretary, Home Department, and the Commissioner of Police (Registration Officer), Hyderabad, should produce the petitioner before the Court, coupled with a prayer that he be released from, what the petitioner alleges to be, unlawful custody.(2) The main allegations in the petition are that about four years ago the petitioner had filed Writ Petition No. 601 of 1961 before this Court for a writ of mandamus restraining the State of Andhra Pradesh and the Commissioner of Police, Hyderabad, from deporting him under the Foreigners Act 1946. In that writ petition the Petitioner's case was that he was born in Hyderabad on 29-5-1934, that he had left for Pakistan on 23-3-1952, when he was 17 1/2 years old; that h...
Commissioner of Wealth-tax Vs. Andhra Sugars Ltd.
Court: Andhra Pradesh
Decided on: Sep-01-1965
Reported in: [1966]62ITR841(AP)
JAGANMOHAN REDDY, J. - The Income-tax Appellate Tribunal under the Wealth-tax Act has referred the following question of law for our consideration under section 27(1) of the Wealth-tax Act, 1957, hereinafter referred to as 'the Act' :'Whether the Appellate Tribunal was correct in law in allowing a deduction from the net value of the assets of the business as a whole as determined by the Wealth-tax Officer under section 7(2)(a) of the Wealth-tax Act on the basis of the balance-sheet as on the valuation date, an amount equal to the difference between the depreciation already provided by the company itself in its books and the aggregate sum of normal depreciation and extra shift allowance that had been allowed up to the chargeable accounting period ?'The period of which the assessment had been levied is the assessment year 1957-58 for which the valuation date is 30th of September, 1958.The facts as set out in the statement of the case are as follows : The assessee is a public limited comp...
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