Andhra Pradesh Court February 1970 Judgments
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Raja Dhanraj Girji Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-16-1970
Reported in: [1971]79ITR563(AP)
Chinnappa Reddy, J.1. The assessee is Raja Dhanraj Girji and in this reference we are concerned with the assessment for the assessment year 1957-58, in respect of the period of account year ending on November 2, 1956. On May 9, 1955, the assessee pledged certain jewels with Messrs. Guzdar Ltd., Bombay, and obtained a loan of Rs. 3,20,000. He also sold some jewels for a sum of Rs. 68,000. With this amount of Rs. 3,88,000 the assessee purchased 4,087 tolas of gold from Messrs. Choksi Manilal Chimanlal and Co., Bombay, between September 23, 1955, and October 11, 1955, for a sum of Rs. 3,87,954. The loan due to Messrs. Guzdar Ltd. was discharged by selling the jewels pledged with them. The 4,087 tolas of gold purchased by the assessee was again sold by the assessee to Messrs. Jhaveri Brothers of Hyderabad, through a broker, Kapurchand Shrimal, between November 20, 1955, and November 27, 1955, for a sum of Rs. 3,87,111. In the transaction of purchase and sale of gold the assessee thus susta...
Variety Hall and Ramakrishna Textiles Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Feb-16-1970
Reported in: [1972]84ITR202(AP)
The judgment of the court was delivered byMADHAVA REDDY J. - The following two questions have been referred to us at the instance of the assessee-firm arising out of two separate orders of the Income-tax Appellate Tribunal, Hyderabad, in I. T. A. No. 12098/62-63 and I. T. A. No. 12095/62-63 dated June 2, 1964 :'1. Whether the Appellate Tribunal was justified in reversing the order of the Appellate Assistant Commissioner by purporting to follow the decision of the Andhra Pradesh High Court in Commissioner of Income-tax v. Chennabasappa.2. Whether, on the facts and in the circumstances of the case, the applicant-firm was entitled to registration under section 26A of the Income-tax Act ?'The facts and circumstances in which these questions came to be referred may be briefly stated :The applicant-firm styled Variety Hall and Ramakrishna Textiles carrying on business in retail cloth constituted under an instrument of partnership dated December 27, 1958, applied for registration for the asse...
The Management of Hyderabad (Usha Works) Proprietors Jay Engineering W ...
Court: Andhra Pradesh
Decided on: Feb-13-1970
Reported in: AIR1971AP108; [1971(22)FLR250]; (1970)IILLJ315AP
Goplarao Ekbote, J.1. This is an appeal against order of a learned Single judge given in W.P.No.1201 of 1965 on 18th March, 1968 whereby the learned Judge dismissed the writ petition with costs.2. The material facts in order to appreciate the contentions raised before us may briefly be stated.3. In response to a call given by the Samyuktha Socialist Party to protest against soaring prices and alleged ineffective Governmental Policies to meet the situation arising out of that the workmen of Jay Engineering Works Limited, Secunderabad went on a day's strike on 225-9-1964. They gave notice of that on 23-9-1964. The strick admittedly was unconnected with the terms of their employment and it was directed against the Government and their polices rather than against the employer or its policies. It was in clear contravention of Cl.22 and certified under the provisions of the Industrial Employment (Standing Orders)Act, 1946. That standing order required a notice of a fortnight to go on strike....
Khaja MoinuddIn Vs. Uppula Veeraiah and ors.
Court: Andhra Pradesh
Decided on: Feb-13-1970
Reported in: AIR1971AP318
ORDER1. This Petition is to revise the judgment of the Munsif-Magistrate. Warangal, dismissing the suit O. S. 59/69 on his file, filed under Section 14 (2) of the Arbitration Act as being time barred.2. Plaintiff and 1st defendant had subjected themselves to arbitration proceedings to be conducted by defendants 2 to 5, and defendants 2 to 5 has passed an award on 31-10-1968 on which the plaintiff and the defendants have signed and a copy of which also was signed and a copy of which also was admittedly given to the parties the same day. The plaintiff filed the suit under Section 14 (2) of the Arbitration Act on 20-2-1969 to make the award an order of the Court. To this the 1st defendant filed a written statement contending that the suit is time-barred. On enquiry the District Munsif agreed with this contention and dismissed the suit. Hence this petition to revise the same.3. The question as to the maintainability of the suit in the Munsif's Court on the relief sought for under Section 1...
Parimi Venkatasubba Rao Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-11-1970
Reported in: [1972]85ITR145(AP)
Chinnappa Reddy, J. 1. The assessee won a prize of Rs. 3,40,000 in the Derby Sweep in 1947. The principal question in the reference is whether the income-tax authorities were right in holding that, out of this amount, a sum of Rs. 1,00,000 was available to the assessee for investment in his money-lending business during the assessment years 1956-57, 1957-58 and 1958-59. According to the assessee a sum of Rs. 80,000 alone was available to him for investment in the money-lending business at the commencement of the assessment year 1956-57 and in the next two years it dwindled to Rs. 44,000 and Rs. 30,000 only. The Income-tax Officer was not satisfied with the correctness of the accounts produced by the assessee. He observed :'It is to be seen that the assessee has not been maintaining the accounts properly showing the opening cash balance and the receipts and the expenditure from day-to-day. The cash book is not balanced to cash and as a matter of fact all the receipts are not noted there...
Malepati Ramanaiah and anr. Vs. Malepati China Tirupalureddy
Court: Andhra Pradesh
Decided on: Feb-11-1970
Reported in: AIR1971AP319
1. This Second Appeal is by the plaintiffs in O. S. No. 4/66 on the file of the District Munsif, Atmakur. The dispute is in respect of 50 dents of land situated in S. Nos. 813/7 and 813/2 in Vinjamoor Village of Udayagiri Taluk Nellore District and is between the plaintiffs who are minors represented by their father, and their paternal uncle. Admittedly the land belonged to Subbamma the paternal grandmother of the plaintiffs and mother of the defendant, she having obtained it from her father under a will. The plaintiffs being her grandsons trought her elder so contended that a few days before her death she had executed Ex. A-2 settlement deed bequeathing the above said property to them and sought a declaration of their right in the land and an injunction against the defendant who is their father's brother from interfering with their possession. The defendant on the other hand contended that this property along with other properties of his mother were diveided between him and his elder ...
The Commissioner of Income Tax, Andhra Pradesh, Hyderabad Vs. Rayalase ...
Court: Andhra Pradesh
Decided on: Feb-10-1970
Reported in: [1970]78ITR682(AP)
Madhava Reddy, J. 1. The question referred to us at the instance of the Department is: 'Whether on the facts and in the circumstances of the case and having regard to the fact that no inflation in purchases had been established the Tribunal ought to have sustained a penalty under section 28 (1) (c) on the ground that cash credits to the tune of Rs. 24,710/- remained unexplained, and had been kept in view in estimating the assessee's income from business for the year of account'. 2. The assess-firm carried on business of manufacture and sale of ground-nut oil. For the assessment year 1948-49 it returned a net profit of Rs. 29,570/-. The income Tax Officer. however added two more items (1) a sum of Rs. 11,026/- towards under-valuation of closing stock and (2) an addition of Rs. 38,700/- by way of undisclosed profits. The second of these additions was made because the Income Tax Officer on a scrutiny of the Account Books found certain defects of account maintained by the assesses-firm. Th...
Navayuga Traders Gunnies Firm, Rajahmundry Vs. the Commissioner of Inc ...
Court: Andhra Pradesh
Decided on: Feb-09-1970
Reported in: AIR1971AP31; [1971]79ITR519(AP)
Chinnappa Reddy, J. 1. The Income-tax Appellate Tribunal, Hyderabad Bench has stated a case and referred to Bench has stated a case and referred to us for our decision the following question: 'Whether on the fact and in the circumstances of the case, proceedings for the imposition of penalty have been commenced validly and within the time limits, if any, prescribed by the Income-tax Act 1961?' The facts are as follows: - The assessee is a firm dealing in gunnies, twines etc. For the assessment year 1961-62 the firm returned a total income of Rs. 99,672/-, The Income-tax Officer, however, held that the total income of the assessee was Rs. 1,57,434. He found that the firm had camouflaged certain of its transactions as those of a different firm and another individual. The assessment was completed on 5-6-1962 and in the order of assessment the Income-tax Officer observed: 'Since the firm has deliberately diverted its profits by creating a bogus firm and carried on business in the name of a...
Vegesina Venkata Narasaiah Vs. Chintalapati Peddi Raju
Court: Andhra Pradesh
Decided on: Feb-09-1970
Reported in: AIR1971AP134
Vaidya, J.1. The question that arises for consideration in this appeal is regarding the custody of a minor girl ages about two years at the time of filing of the application. The appellant before us is the mother's mother of the minor and the respondent her father. The respondent was married to the minor's mother in the year 1960. The appellant made a gift of her property to her daughter the minor's mother. The minor was born on 20th July, 1961 and her mother died on 20th may, 1962 in suspicious circimstancaces according to the appellant. On 4th June, 1962 by the mediation of some elders of the village. The respondent executed two deeds of settlement one in regard to half share of the property which he inherited from his wife after her death and the other in respect of 5 acres of land owned by him. By these two deeds, he made a gift of the half share inherited from his wife and 5 acres of his own land to the minor.In the deed of settlement regarding 5 acres of his land, the respondent ...
Sathya Kumar and ors. Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Feb-03-1970
Reported in: AIR1971AP320
Gopal Rao Ekbote, J.1. This is an application under Article 226 of the Constitution of India filed by 19 petitioners praying for the issue of a writ of Mandamus or any other appropriate writ, direction or order and to declare the existing seniority list of the Subordinate Judges in the Andhra Pradesh as invalid and to qush the said seniority list and to direct perpetration of a proper seniority list according to law showing the petitioners and senior to respondents 3 to 12.2. The facts necessary to appreciate the contentions raised before us may briefly be stated.3. As a consequence of the reorganisation of States, Telengana area was joined of Andhra area forming the State of Andhra Pradesh. According to Section 115 of the States Reorganisation Act several of the personnel holding post of the Munsif-Magistate in the former Hyderabad State Judicial service were allotted to the existing Andhra State Judicial Service. Consequent on such allocation, the question of thier integration in And...
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