Andhra Pradesh Court November 1970 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.
Mattapalli Satyam Vs. Kolluru Krishna Murthy and ors.
Court: Andhra Pradesh
Decided on: Nov-27-1970
Reported in: [1972]85ITR311(AP)
Krishna Rao, J. 1. This appeal is filed under Clause 15 of the Letters Patent, by the 11th defendant against the judgment of our learned brother Venkatesam J. in A.S. No. 194 of 1962. The suit O.S. No. 60 of 1961 was filed in the court of the Subordinate Judge. Visakhapatnam, by the respondents for recovery of money due under a simple mortgage bond dated June 23,1952. The mortgagors fell into arrears of income-tax and hence item No. 1 of the plaint schedule, an upstair house at Vizianagaram, was sold in public auction at a revenue sale held in pursuance of a letter of request issued by the income-tax authorities under the provisions of the Madras Revenue Recovery Act, 1864 (II of 1864). The suit was resisted mainly by the appellant herein contending that as there was a purchase at a revenue sale, he got the property free from all the prior encumbrances and that his property is not therefore liable for the suit mortgage. The trial court as well as this court in Appeal No. 194/62 negativ...
Maddi Subba Rao and anr. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-27-1970
Reported in: [1973]30STC528(AP)
A.D.V. Reddy, J.1. The revision and the appeal arise out of the orders of the II Additional Sessions Judge, Guntur, in Criminal Appeal No. 270 of 1968.2. The accused are residents of Santhanuthalapad. A charge-sheet was filed against them in the court of the Additional District Munsif Magistrate, Ongole, by the Circle Inspector of Police for offences under Sections 147, 332 and 427 read with Section 149, Indian Penal Code, alleging that the accused, 13 in number, had formed themselves into an unlawful assembly on 20th August, 1967, at about 11-30 P.M. and assaulted P.W. 1, the Commercial Tax Officer, as well as his peon, P.W. 7, when they had come along with others of the department and had asked for inspection of the account books in the mill premises and had also caused damage to the jeep which was stationed outside. In support of their case, the prosecution had examined 16 witnesses.3. The facts spoken to by them are briefly as follows: On 20th August, 1967, at about 10-30 P.M., P. ...
Kesarimal Sohanraj Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-26-1970
Reported in: [1972]84ITR519(AP)
Sriramulu, J.1. This is an application filed under Section 256(2) of the Income-tax Act, 1961, requesting this court to direct the Income-tax Appellate Tribunal to state a case on the following question of law:' Whether, on the facts and circumstances of the case, the assessment of the whole or any portion of the cash credits amounting to Rs. 15,350 was correct, having regard to the independent estimate of income from the assessee's business ?'2. The material facts are: The petitioner, who is carrying on wholesale and retail business in brass-ware and stainless-steel, for the assessment year 1962-63 declared his business income at Rs. 4,866. The accounts were not closed and the stocks at the commencement and closing of the relevant accounting year were not taken. The net profit of Rs. 4,866 was returned by the assessee on the basis of an estimate of gross profit on a turnover of Rs. 96,814 at 10% and after deducting overhead expenses therefrom amounting to Rs. 8,415.3. In the course of...
K. Hanumantha Rao and anr. Vs. the Government of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-25-1970
Reported in: AIR1972AP16
ORDER1. A common question is involved in both these revision petitions. Therefore they can conveniently be disposed of by a common order. 2. The revision petitions arise out of two suits, O. S. Nos. 2 and 3 of 1964 on the file of the court of the Subordinate Judge, Karimnagar. The matter relates to the valuation of the suits. The plaintiffs are the petitioner. They filed the suits against the Government of Andhra Pradesh, the Collector Karimnagar and the Tahsildar. Metapalli. The plaintiffs were sureties in excise contracts. When they were being proceeded against the Government of Andhra Pradesh, the Collector Karimnagar and the Tahsildar, Metappalli. The plaintiffs were sureties in excise contracts. When they were being proceeded against for the amount due under the contracts the units were filed for a declaration that the contracts in question were void ab initio and in any event illegal and unenforceable and the plaintiffs are not liable to pay any sum whatsoever under the said cont...
Nookavarapu Kanakadurga Devi Vs. the Kakatiya Medical College and ors.
Court: Andhra Pradesh
Decided on: Nov-24-1970
Reported in: AIR1972AP83
Vaidya, J.1. The petitioner is a woman student who had applied for admission to the Kakatiya Medical College,. a college, run by the Regional Medical Education Society. Warangal in the first year M. B. B. S. of the five-and-half year integrated course. The petitioner was born at Vijayawada on the 10th June 1951 and in 1954 she along with her mother started living with her maternal grandfather. Lingam Venkaiah, at Kundanapalli in Adilabad District. The grandfather was working as a contractor with M/s. Sashikant Karsonji & Co. from 1954 to 1959. From the year 1959 onwards till 1962 he had been working as a contractor to the Singarent Collieries Company at mandamarri and Ramagundam. The petitioner was born at Vijayawada when her maternal grand-father was living there. It is stated the maternal grand-father is living in Telangana from 1954 onwards as stated above. The petitioner and her mother moved from Vijayawada t Telengana along with her grand-father as the petitioner's father. Nagabhu...
The State of Andhra Pradesh Vs. Murali Cafe
Court: Andhra Pradesh
Decided on: Nov-19-1970
Reported in: [1971]28STC399(AP)
ORDERObul Reddi, J. 1. This revision preferred by the State against the order of the Sales Tax Appellate Tribunal in T.A. No. 376 of 1966, raises an important question whether the amendment to the proviso to Section 5(1) of the Andhra Pradesh General Sales Tax Act introduced by Section 5 of the Amendment Act No. 16 of 1963 with effect from 1st August, 1963, empowers the assessing authority to levy tax at one rate up to the period 31st July, 1963, in accordance with the proviso as it stood prior to its amendment and in respect of the period subsequent to 31st July, 1963, at a different rate as provided for in the substituted proviso.2. To appreciate the question involved, we may set out the relevant facts of this case in brief: M/s. Murali Cafe, Vizianagaram (hereinafter referred to as the assessee) was assessed to tax by the Deputy Commercial Tax Officer, Vizianagaram, for the year 1963-64 on 30th June, 1964, on a net turnover of Rs. 2,77,618.21 out of which the turnover of meals and c...
Krishna Mining Company Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-18-1970
Reported in: [1972]83ITR868(AP)
Kondaiah, J.1. This application by the petitioner, under Section 66(2) of the Indian Income-tax Act (11 of 1922), (hereinafter called ' the Act'), is to require the Income-tax Appellate Tribunal, Hyderabad Beanch, to state a case for our opinion on the following question :' Whether the Tribunal was right in law in upholding the addition of Rs. 61,350 based on suspicion, conjecture and surmise '2. A preliminary objection was raised by Sri P. Ramarao, the learned standing counsel for the income-tax department, for the maintainability of this application on the ground that no reference application under Section 66 was filed by the petitioner before the Tribunal.3. Sri Uttam Redd), the learned counsel for the petitioner, contended that the preliminary objection is not sustainable as the assessee or the Commissioner of Income-tax is entitled to prefer an application under Section 66 if any application has been filed by either of the parties before the Tribunal under Section 66(1) of the Act...
P.V.G. Raju, Raja of Vizianagaram Vs. Commissioner of Expenditure-tax
Court: Andhra Pradesh
Decided on: Nov-18-1970
Reported in: [1972]86ITR267(AP)
Kondaiah, J.1. The following two questions have been referred at the instance of Sri P. V. G. Raju, the Rajah of Vizianagaram (hereinafter referred to as 'the assessee') by the Income-fax Appellate Tribunal, Hyderabad Bench, under Section 25(1) of the Expenditure-tax Act, 1957 (27 of 1957) (hereinafter called 'the Act'), for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the items of expenditure of Rs. 19,349, Rs. 17,348 and Rs. 4,750 in respect of the assessment years 1959-60 1960-61 and 1961-62, respectively, do not fall within Section 5(a) or (j) of the Act ? (2) Whether, on a proper construction of Section 6(1)(a) and 2(h) of the Act, the assessee is entitled to deduct in the computation of his taxable expenditure for an assessment year the expenditure-tax that would be payable in respect of that assessment year on the estimated basis ?' 2. In or about the year 1952, the assessee had taken to politics and...
Pamidimarri Chenchulakshmma Vs. the Estates Abolition Tribunal Nellore ...
Court: Andhra Pradesh
Decided on: Nov-17-1970
Reported in: AIR1972AP1
Sambasiva Rao, J.1. W. P. No. 1308 of 1963 has come up before us is a Full Bench by reason of a reference made by Kumarayya, J., (as he then was) and Madhava Reddy, J., W. P. No. 690/67 was directed by our learned brother Krishna Rao, J. to be posted with the former petition and hence it has accompanied the former petition is coming to the Full Bench. In the same manner our brothers Obul Reddi and Madhava Reddy, JJ., directed W. a. No. 411 of 1969 to come up with the first of the Writ Petitions and that way it has also been brought before the Full Bench.2. W. P. No. 1308 of 1963 concerns a land of Ac. 3-04 cents in extent comprised in R. S. No. 101/3 which was formerly Survey No. 48 in chintalapalem Villages, Kavali Taluk. That village was notified and taken over as an estate by the State of Andhra Pradesh under the Madras Estates Abolition Act (XXVI of 1948) on 1-7-1959. It is claimed by the Writ Petitioner that one Koti Reddy Narapareddy and she were the owners of the lands in the vi...
Parameswara Oil Mill Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-16-1970
Reported in: [1972]85ITR151(AP)
Kondaiah, J.1. The following question has been referred for our opinion under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee :'Whether, on the facts and in the circumstances of the case, the Appellate Assistant Commissioner was right in sustaining the addition of Rs. 13,189, even though he came to the conclusion that there had been no inflation in the purchase price, indulged in by the assessee ?'2. M/s. Parameswara Oil Mill, Chaluvadi Gurunadham & Co., Nellore (hereinafter referred to as 'the assessee '), was assessed for the assessment year 1960-61 corresponding to the official year ending with March 31, 1960, as a registered firm. The assessee-firm was carrying on the business of an oil miller in purchasing groundnuts, decorticating them, crushing the kernel into oil and cake and selling the same. The Income tax Officer found cash credits in the account of one of the partners, C. Kannaiah. The peak credit of Rs. 13,189 was found on October 10, 1959...
- ‹ Prev
- 2
- Next ›
- Last »