Andhra Pradesh Court November 1971 Judgments
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Chakicherla Audilakshmamma Vs. Atmakaru Ramarao and ors.
Court: Andhra Pradesh
Decided on: Nov-30-1971
Reported in: AIR1973AP149
1. This Letters Patent Appeal is filed against the judgment of Venkatesam in A. S. No. 37 of 1962. The learned Judge has allowed the appeal preferred by the defendants 1 to 5 to this Court from the judgment and decree of the trial Court in O. S. No. 44 of 1959 which decreed the plaintiff's suit. The plaintiff, who filed the suit died, and his legal representatives were brought on record. The appellant herein is one of the legal representatives of the deceased plaintiff. O. S. No. 44 of 1959 on the file of the Court of the Subordinate Judge, Kavali was filed by the deceased plaintiff for a declaration of his title to the plaint ' A ' schedule properties and for delivery of possession of the same with profits. In order to entitle him to the relief which he claimed, the plaintiff made the following averments in the plaint.2. The plaintiff is the reversioner to the estate of one Atmakaru Venkatasubbayya, who died possessed of the plaint schedule properties in the year 1883. On the death of...
Hylam Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-29-1971
Reported in: [1973]87ITR310(AP)
Sriramulu, J.1. At the instance of the assessee a consolidated reference under Section 256(1) of the Income-tax Act, 1961, for the four assessment years 1963-64 to 1966-67 has been made to this court by the Income-tax Appellate Tribunal, Hyderabad, on the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the sums claimed by the assessee in terms of the agreement with the English company dated December 7, 1959, are allowable expenditure ? (2) Whether, on the facts and in the circumstances of the case, the sums paid to the English company in each of the years in pursuance of the agreement dated September 29, 1959, as consultation fee, are a proper deduction ? (3) Whether, on the facts and in the circumstances of the case, the assessee was entitled to have its chargeable profits determined under the Sur-tax Act with reference to its total income for income-tax purposes after allowance of the sums in question paid by the assessee to the English co...
Commissioner of Wealth-tax Vs. H.E.H. the Nizam's Supplemental and Rel ...
Court: Andhra Pradesh
Decided on: Nov-26-1971
Reported in: [1973]89ITR80(AP)
A.D.V. Reddy, J.1. His Exalted Highness Nawab Mir Sir Osman Ali Khan Bahadur, the ex-Nizam of Hyderabad and Berar, had created a number of trusts, public and private, during his lifetime. We are now, in these references ma.de under the Income-tax Act and Wealth-tax Act, concerned with two such trusts with regard to the income from the trust properties being assessable to tax under either of those statutes.2. The first of these two trusts is known as the Azakhana Zohra Trust created by the Nizam under a trust deed dated March 29, 1951. In or about 1941, after the death of his mother, Zohra Begum, popularly known as Madar-e-Deccan, the Nizam in her sacred memory had constructed the Azakhana Zohra (mourning house) with Niazkhana (poor-feeding house) and Shafakhana (inpatient hospital) attached to it on the banks of the river Moosi in the vicinity of Dar-us-Shaffa. The Nizam, for purposes of the completion of that work, had set apart a sum of two lakhs of rupees from his private fund, Shar...
V. Lakshminarayana K.V. Raghavendra Rao and Co. and ors. Vs. State of ...
Court: Andhra Pradesh
Decided on: Nov-26-1971
Reported in: [1973]30STC368(AP)
K.V.L. Narasimham, C.J.1. The petitioners in all these cases are resident-dealers who sold goods through their local commission agents, and have submitted certificates in respect of the said turnover to the effect that the tax due on the sales effected on their behalf has been paid by the commission agents. To the extent of the tax due under Section 5 of the Andhra Pradesh General Sales Tax Act (hereinafter to be referred to as the Act), they have been exempted from paying the tax in view of the certificates. But, in respect of the additional tax on the turnover payable under Section 5-A of the Act at the rate of 1 /4th paisa on every rupee of the turnover of Rs. 3,00,000 or more, the petitioners, who are the principals, have been assessed.2. The petitioners have contended before the taxing authorities, as also before the Tribunal, that their agents only are liable, and not they, the principals, in view of the express provisions of Section 11 of the Act.3. Their plea having been reject...
D. Lakshminarayana Choudary and anr. Vs. Vijaya Pictures, Vijayawada
Court: Andhra Pradesh
Decided on: Nov-24-1971
Reported in: AIR1972AP172
Gopalrao Ekbote, J.1. This is an appeal from the order of the learned Subordinate Judge Chirala made in E. A. Nos. 221 and 235 and 235 of 1971 in O. S. No. 146 of 1967 on 15-10-1971.2. The facts in brief are that there is a money decree passed against a firm of which the appellants are two of the partners. In the execution of the decree certain property of judgment-debtors was attached. The appellants filed E. A. No. 221 of 1971 raising various objections in regard to the attachment and the proclamation of sale issued for he purpose of selling the said property. It is not necessary to detail the various steps taken to put the ;property to sale because nothing turns upon them. The executing Court by the order under appeal held that in view of the fact that the appellants had undertaken not to alienate the property till the entire amount of the decree is paid, the omission to serve them with a prohibitory order as is required under Order 21, Rule 54, Civil P. C. would not vitiate the att...
Commissioner of Income-tax Vs. Maduri Rajeswar
Court: Andhra Pradesh
Decided on: Nov-24-1971
Reported in: [1977]107ITR832(AP)
A.D.V. Reddy, J.1. This reference made under Section 256(1) of theIncome-tax Act of 1961 by the Appellate Tribunal at the instance of theCommissioner of Income-tax is for the decision on the following question: 'Whether, on the facts and in the circumstances of the case, since the assessment related to the assessment year 1960-61 governed by the provisions of the Indian Income-tax Act, 1922, the levy of penalty of Rs. 5,000 which was less than the minimum provided for under Section 271(1)(c) of Income-tax Act, 1961, was justified?'2. The assessee is a Hindu undivided family having income from property, share from the firm of M/s. Maduri Rajiahgari Kistaiah and from their own business. For the assessment year 1960-61 as against a returnof income of Rs. 54,069 the assessable income was fixed at Rs. 1,59,298 as certain amounts were disallowed towards brokerage and entertainment expenses and gross profits disclosed being found to be less. Therefore, holding that the assessee had deliberate...
Commissioner of Income-tax Vs. Sri Rama Talkies
Court: Andhra Pradesh
Decided on: Nov-24-1971
Reported in: [1973]87ITR615(AP)
Chinnappa Reddy, J. 1. 'Sree Rama Talkies', a firm consisting ofthree partners, (1) T. Aswarthanarayana, (2) Venkaiah Naidu, and(3) Audinarayana, and registered under the Income-tax Act, was carryingon business from 1953. The instrument of partnership was dated April 1,1953, and it provided that the partnership was to be for a period of twentyyears and in the event of the death of any partner the partnership was notto dissolve but was to continue with the heir of the deceased partner takinghis place. The registration of the firm was continued year after year bythe income-tax department till the assessment year 1964-65. The accounting year which corresponded to the assessment year 1964-65 was October 29,1962, to November 15, 1963. Aswarthanarayana, one of the partners, diedon October 15, 1963, and he was succeeded in the partnership by his widow,Mangamani. On September 26, 1964, the firm, instead of applying for freshregistration as required by Section 184(8) when there was a change in ...
Smt. Abida Khatoon and anr. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-24-1971
Reported in: [1973]87ITR627(AP)
Chinnappa Reddy, J.1. These three cases may be disposed of by a common order as the questions raised are identical. It is sufficient if the facts pertaining to R.C. No. 29/1970 are stated. Abida Khatoon, the assessee concerned in R.C. No. 29/1970, owns a fourteen annas share in M/s. Hyderabad Deccan Cigarette Factory and Salima Khatoon, the assessee concerned in R.C. No. 30 of 1970, owns the remaining two annas share. The Hyderabad Deccan Cigarette Factory was being assessed to income-tax as an association of persons. During the accounting year corresponding to the assessment in year 1966-67 the Hyderabad Deccan Cigarette Factory incurred a loss. Abida Khatoon's share of the loss was Rs. 81,107. She claimed to set off this loss under the head ' Business ' against her other income of Rs. 37,682 derived from other sources under the heads ' Income from house property ' and ' Income from securities '. Her claim for a set-off was rejected by the Income-tax Officer, the Appellate Assistant C...
Commissioner of Income-tax Vs. Balaji Pictures
Court: Andhra Pradesh
Decided on: Nov-22-1971
Reported in: [1983]144ITR807(AP)
Chinnappa Reddy, J.1. The ITO, by his order dated February 18, 1961, granted registration to the assessee-firm consisting of four partners. Subsequent to the grant of registration the ITO discovered that one of them, though a minor on the date of registration of the instrument of partnership, was treated as a full-fledged partner. He, therefore, thought that the partnership was not valid and issued notice to the assessee to show cause why the registration should not be cancelled under Rule 6B of the Indian I.T. Rules, 1922. After the assessee showed cause, the ITO cancelled the registration and his order was confirmed by the AAC. The Income-tax Appellate Tribunal held that Rule 6B did not apply since it was confined in its application only to firms which were not genuine, that is to say, firms which did not exist in fact. The Tribunal, therefore, allowed the appeal of the assessee. At the instance of the Commissioner of Income-tax the question whether the ITO was right in cancelling th...
Dumpala Ramachandra Reddy Vs. Dumpala Kanta Reddy and ors.
Court: Andhra Pradesh
Decided on: Nov-17-1971
Reported in: AIR1973AP189
1. Ist defendant in O. S. No. 25 of 1966 on the file of the Court of the Principal District Munsif, Kurnool, is the appellant. The Ist respondent-plaintiff sued for declaration of his right to receive half or in the ratio of 29:30 in the amount that may be collected by the Ist defendant from the defendants 2 to 12 on the pronote Ex. B-1 executed by one P. Vengal Reddy on July 22, 1961 in favour of the Ist defendant for a sum of Rs.24,000 /-.2. The plaintiff and the Ist defendant are brothers who constituted a Hindu joint family up till January 25, 1957, when they devided. One P. Venkata Ranga Reddy the maternal uncle of the plaintiff and the Ist defendant, was indebted to their family on two promissory notes executed by him for sums of Rs. 12,000 /- and Rs. 11,600 /- on 28-6-1952 and 10-7-1952 respectively in favour of the Sit defendant. The aforesaid Venkata Ranga Reddy was in great financial difficulties. At the time of the partition between the plaintiff and the Ist defendant, accor...