Andhra Pradesh Court October 1966 Judgments
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Chimakurihi Seethaiah Vs. Burra Venkata Reddi
Court: Andhra Pradesh
Decided on: Oct-28-1966
Reported in: AIR1968AP289
ORDER1. This is a petition to revise the order of the learned District Munsif, Bapatla dated 28-1-1961 in O S No 334 of 1957.2. The sole plaintiff. Chimakurthi Seataiah, filed O. S. No. 334 of 1957 in the Court of the District Munsif, Bapatla against Burra Venkata Reddi as sole defendant for dissolution of partnership if found necessary for settlement of accounts regarding a certain transaction and for payment of such amount as may be found due. The learned District Munsif, after full trial, passed a preliminary decree by judgment dated 8-9-1960 for accounts being rendered by the plaintiff. The plaintiff felt aggrieved and filed A. S. No. 83 of 1960 in the Court of the learned Subordinate Judge. Bapatla against the preliminary decree. The subordinate Judge dismissed that appeal bv his Judgment dated 21-7-1961. A few months after the learned Subordinate Judge dismissed A. S. No. 83 of 1960, the learned District Munsif passed an order dated 26-10-1961 as follows.'The advocate for the pla...
Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Bharat Tradi ...
Court: Andhra Pradesh
Decided on: Oct-26-1966
Reported in: AIR1969AP3
P. Jaganmohan Reddy, C.J.1. The Income-tax Appellate Tribunal has , at the instance of the Commissioner of Income-tax, referred under Sec. 66(1) of the Indian Income-tax Act, 1922, the following questions viz.-'Whether on the facts and in the circumstances of the case, the assessment made on the association of persons as such, is bad in law'Six persons constituted themselves into an association of persons for carrying on business in turmeric. For the assessment year 1950-51, for which the previous year is Diwali year ended on 21-10-49 an assessment was made under Sec. 23 (3) read with Sec. 34 of the Act on 31-1-56 on the association of persons. But it turned out that the notice was wrongly issued and, in fact, the Income-tax Officer intended to reopen the assessment for the year 1950-51. The Appellate Assistant Commissioner set aside the assessment on 31-10-56 and there after proper notices were issued. It was contended before the Income-tax Officer that he had no jurisdiction to reope...
Yelavarti Gopalakrishnaiah and Others Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Oct-25-1966
Reported in: [1968]67ITR184(AP)
The judgment of the court was delivered by :JAGANMOHAN REDDY C.J. - We had asked the Income-tax Appellate Tribunal under section 66 (2) of the Indian Income-tax Act, 1922, to state a case on the following question, viz. :'Whether the department could start penal proceedings under section 28 (1) (c) of the Income-tax Act when the computation of the income of the assessee was made under the proviso to section of the assessee was made under the proviso to section 13 of the Act ?'The parties are agreed that this question as framed does not arise on the facts and in the circumstances as set out in the statement of the case. We have, therefore, in order to bring out the exact scope of the matter upon which our opinion is sought, reframed the following question as arising out of the statement of the case :'Whether, on the facts and in the circumstances of the case, penal proceedings under section 28 (1) (c) of the Indian Income-tax Act could be validly initiated against the assessee ?'The ass...
P. Sagar and ors. Vs. State of Andhra Pradesh Represented by Health De ...
Court: Andhra Pradesh
Decided on: Oct-07-1966
Reported in: AIR1968AP165
P. Jaganmohan Reddy, C.J.1. This batch of 104 Writ Petitions, referred to a Bench by an order of one of us (Venkatesam, J.) as they raise important Constitutional issues, challenges the reservations made by the Rules for selection of candidates for admission to the Integrated M. B. B. S. course in the Andhra and the Telangana are, issued through G O. Ms. No. 1135 and 1136, Health, Hoasins and Municipal Administration Department dated the 16th June 1966, of these, 84 are from the Andhra area and 20 are from the Telangana area. In the main the impugned reservations are common to both the areas, except in so far as they have been indicated hereafter.2. In the Telangana area, the Seats for admission available in the Osmania Medical College are 150 while those in the Gandhi Medical College are 120; and applications for admission to these 270 seats were invited for the academic year 1966-67. Similarly for the Andhra area, the seats for which applications were called for are 150 in the Andhra...
Anna Nagedrasmand Bommireddi Venkayy and Co. Vs. the Commissioner of I ...
Court: Andhra Pradesh
Decided on: Oct-06-1966
Reported in: AIR1969AP6
P. Jaganmohan Reddy, C.J.1. The Income-tax Appellate Tribunal has referred this case to this Court under Sec. 66(2) on the following questions, viz.:-'Whether on the facts and the circumstances of the case it is S. 34(1)(a) or 34(1)(b) of the case it is S. 34(1)(a) or 34(1)(b) of the Indian Income-tax Act that is applicable to the case.'This question will no doubt depend upon the facts of this particular case. The assessee, who is a firm, consisted of six partners, and the assessment is for the year 1948-49, the previous year of which is the year ended 9-4-48. The assessment for this year was made on 22-8-49, and the income as returned by the assessee, namely, Rs. 56, 886 was virtually accepted except for an addition of Rs. 200. During the course of the assessment proceedings for the assessment year 1950-51, the previous year whereof is the year ended 31-3-1950, the Income-tax Officer found certain cash credits in the accounts to be not genuine, and he held them to be the income of the...
Anne Nagendram and Bomma Reddi Venkayya and Co. Vs. Commissioner of In ...
Court: Andhra Pradesh
Decided on: Oct-06-1966
Reported in: [1967]66ITR46(AP)
JAGANMOHAN REDDY C.J. - The Income-tax Appellate Tribunal has referred this case to this court under section 66(2) on the following question, viz. :'Whether, on the facts and the circumstances of the case, it is section 34(1) (a) or 34(1) (b) of the Indian Income-tax Act that is applicable to the case ?'The question will no doubt depend upon the facts of this particular case. The assessee, who is a firm, consisted of six partners, and the assessment is for the year 1948-49, the previous year of which is the year ended April 9, 1948. The assessment for this year was made on August 22, 1949, and the income as returned by the assessee, namely, Rs. 56,886, was virtually accepted except for an addition of Rs. 200.During the course of the assessment proceedings for the assessment year 1950-51, the previous year whereof is the year ended March 31, 1950, the Income-tax Officer found certain cash credits in the accounts to be not genuine, and he held them to be the income of the assessee from u...
Westmercurr Handelmiji Vs. Commissioner of Income-tax, Hyderabad. [[19 ...
Court: Andhra Pradesh
Decided on: Oct-06-1966
Reported in: [1968]67ITR39(AP)
JAGANMOHAN REDDY C.J. - The Income-tax Appellate Tribunal has referred the case under section 66(1) on the following question namely :'Whether, on the facts and in the circumstances of the case, the commission earned by the non-resident was liable to tax under section 4(1)(a) of the Act ?'The assessee, Messrs. Westmercurr Handelmiji (referred to as 'Westam') was a non-resident firm of Dutch nationality. It acted as the sales agent in Europe of the Gudur Mica Produce Co., Gudur (referred to as 'G.M.P.C.'), which mines mica and exports it abroad. Under section 43 of the Income-tax Act, the G.M.P.C. appointed the assessee, Westam, as the selling agent on the basis of commission payable in accordance with the terms of the agreement (annexure 'A' to the statement of the case). Under clause 5(a) of the agreement, the G.M.P.C. will pay to Westam commission in respect of all orders from the continent of Europe placed with G.M.P.C. via Westam and as well placed direct by customers with G.M.P.C....
Smt. Valluri Janakamma Vs. Commissioner of Gift-tax, A. P.
Court: Andhra Pradesh
Decided on: Oct-05-1966
Reported in: [1967]66ITR255(AP)
JAGANMOHAN REDDY C.J. - This court had directed the Income-tax Appellate Tribunal, Hyderabad, to state a case on the following question, viz. : Whether, on the facts and in the circumstances of the case, the deed dated December 23, 1957, executed by the assessee in favour of her son, Sriramulu, constituted a transaction of gift under section 2(xii) of the Gift-tax Act liable for assessment ?'The assessee is the wife of one Valluru Pullayya, Mandapeta. They had three sons by name Valluru Sriramulu, Valluru Narasimharao and Valluru Sathiraju. The father and the three sons constituted the joint family. On April 9, 1953, the father partitioned the properties between himself and his three sons and each of whom got into possession of their respective shares. On August 30, 1954, Valluru Sriramulu, the eldest of the three sons executed a deed of gift whereby he transferred the entire properties obtained on partition to his mother, the assessee. It may be stated and it is not disputed that at t...
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