Andhra Pradesh Court November 1971 Judgments
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Kotha Rama Doss Vs. Deputy Commercial Tax Officer
Court: Andhra Pradesh
Decided on: Nov-10-1971
Reported in: [1985]60STC53(AP)
Vaidya, J. 1. In this writ petition, the vires of Section 28(6) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act') is challenged on the ground that it is outside the legislative field conferred upon the State Legislature by entry 54 of List II of the Seventh Schedule to the Constitution of India.2. The facts giving rise to this writ petition are very few. The Deputy Commercial Tax Officer, Penugonda (1st respondent herein) inspected the business premises of the petitioner on 6th November, 1969 and found that 195,bags of rice and 40 bags of paddy were not accounted for in the books of account maintained by the petitioner. He seized the goods. On 16th November, 1969, he released the goods after collecting cash security of Rs. 10,350 representing the full value of the goods seized. On 18th June, 1970 the Deputy Commercial Tax Officer passed an order confiscating the entire goods seized and forfeiting the security deposit made by the petitioner. It is ...
Commissioner of Income-tax Vs. Anantharam Veerasingaiah and Co.
Court: Andhra Pradesh
Decided on: Nov-09-1971
Reported in: [1975]99ITR544(AP)
Chinnappa Reddy, J.1. The respondent-assessee, an abkari contractor, submitted a return for the assessment year 1959-60 showing an income of Rs. 7,704, though the disclosed total sales were to the tune of Rs. 10,92,132. The Income-tax Officer on an examination of the assessee's books found that on two dates, namely, December 12, 1957, and January 16, 1958, the expenses exceeded the available cash by Rs. 17,720 and Rs. 65,066 respectively. The Income-tax Officer also noticed deposits aggregating to Rs. 28,200 in the name of some sendhi shop-keepers. The assessee explained that the excess of expenditure over available cash was covered by amounts belonging to shop-keepers and kept in deposit with him but which had not been entered in the books and were available with him. He also offered an alternative explanation that it was possible that expenditure incurred earlier which was not recorded then and there was recorded later. With regard to the cash deposits the assessee examined some shop...
Commissioner of Income-tax Vs. Bankatlal Gopikishan,
Court: Andhra Pradesh
Decided on: Nov-08-1971
Reported in: [1985]154ITR713(AP)
Chinnappa Reddy, J. 1. The respondent-assessee, a HUF, did not submit its return of income for the assessment year 1962-63 within the prescribed period. By his order dated August 31, 1966, the ITO assessed the respondent to tax of Rs. 19,751.95. By the same order, he directed payment of interest of Rs. 3,647'54 under Section 139 of the I.T. Act, 1961. The assessee preferred an appeal to the AAC against the levy of interest only. The appeal was dismissed as not maintainable. On further appeal, the Income-tax Appellate Tribunal held that the appeal was maintainable and directed the AAC to dispose of the appeal on merits. At the instance of the Commissioner of Income-tax, the following question has been referred to us under Section 256(1) of the I.T. Act, 1961 :'Whether the assessee's appeal to the Appellate Assistant Commissioner against the interest levied on it under Section 139(1)(iii)(b) of the Income-tax Act, 1961, was maintainable in terms of Clause (c) of Section 246 of the Act?'2...
K.P. Narayanappa Setty and Co. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-05-1971
Reported in: [1975]100ITR17(AP)
A.D.V. Reddy, J. 1. The question referred to us by the Appellate Tribunal is as follows : 'Whether, on the facts and in the circumstances of the case, any penalty was exigible in the assessee's case for the assessment year 1946-47?' 2. For the assessment year 1946-47 the assessee was assessed to a certain sum of tax-and the assessment became final on July 24, 1954. But there was no order levying penalty in his case till July 1,1963. Though no period for levying the penalty has been fixed in the Indian Income-tax Act, 1922, it has been held by this court that there should not be any inordinate delay and it should be levied within a reasonable time. Even under the new Act the period prescribed for levy of penalty is two years after the completion of the assessment. In the present case, even after the order of the Tribunal on the assessment a period of nine years had elapsed. The department has not chosen to furnish any explanation for the inordinate delay. Mere reduction in the quantum o...
Mabbu Subbaram Reddi Vs. T.A.P. Srinivasa Raghavan
Court: Andhra Pradesh
Decided on: Nov-04-1971
Reported in: AIR1972AP203
ORDER1. The relevant facts for purpose of this revision are that the respondent herein who is the landlord of the premises bearing Door No. 130/4570 in T. P. Area in Seshachaliah street, Tirupati had let out the said premises under a lease deed dated 15-5-67 to the petitioner herein for a period of seven years on a monthly rent of Rs. 300/- for the building and Rs. 250/- for fixtures by way of installation of a pumpset and fans etc. The premises comprise of a building and a compound around it. The respondent herein filed a petition for eviction before the Rent Controller who is the Principal District Munsif, Tirupati on four grounds viz. (1) that the tenant is a wilful defaulter, (2) that the tenant had committed acts of waste which have materially impaired the value or utility of buildings, (3) that the tenant had sublet a part of the premises to another persons who was running a tea stall and (4) that the acts of sublessee are causing nuisance to the occupiers in the neighbourhood.Th...
Pingle Venkatarama Reddy (Decd.) and anr. Vs. Commissioner of Wealth-t ...
Court: Andhra Pradesh
Decided on: Nov-03-1971
Reported in: [1972]85ITR132(AP)
Alladi Kuppuswami, J.1. The question for decision relates to the valuation of certain property for the purposes of wealth-tax for the assessment years 1957-58 to 1960-61.2. The property consists of 36,936 sq. yards of land in Ahmedabad which had been formerly occupied by a cotton mill, and consists of some old buildings. The open land was let out to tenants who had been permitted to erect semi-permanent structures. The property was valued in a partition dated March 27, 1960, at Rs. 10,20,000. The assessee also relied upon an agreement under which the property was agreed to be sold for about seven lakhs of rupees some time in February, 1956, before the Wealth-tax Officer. The officer, however, found that the annual letting value of the property was Rs. 91,337 and rejecting the partition deed as well as the agreement as not affording a proper basis for arriving at the value, he fixed the value at eighteen lakhs of rupees. On appeal, the Appellate Assistant Commissioner was also not willi...
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