Andhra Pradesh Court December 1971 Judgments
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Commissioner of Income-tax Vs. M. Manik Rao
Court: Andhra Pradesh
Decided on: Dec-17-1971
Reported in: [1977]109ITR580(AP)
Chinnappa Reddy, J. 1. The assessee submitted his returns of income beyond the period prescribed by Section 139(1) of the Income-fax Act, 1961. The Income-tax Officer accepted the returns and proceeded with the assess-merit. He charged interest under the third clause of the proviso to Section 139(1) of the Act. He also levied penalty under Section 271(1)(a) ofthe Act on the ground that the assessee had failed without reasonable cause to furnish the returns of income which he was required to furnishunder Section 139(1). Under the third clause of the proviso to Section 139(1)the Income-tax Officer is empowered, in his discretion, on an application bythe assessee to extend the date for furnishing a return of income up to any period, in which case interest at 6% shall be payable by the assessee fromthe first day of October or the 1st day of January, as the case may be, ofthe assessment year to the date of the furnishing of the return. Sinceinterest is chargeable under the third clause of t...
Commissioner of Income-tax Vs. Sirpur Paper Mills
Court: Andhra Pradesh
Decided on: Dec-17-1971
Reported in: [1983]144ITR393(AP)
A.D.V. Reddy, J.1. The two questions referred to us, one at the instance of the Department and the other at the instance of the assessee, are as follows :'1. Whether, on the facts and in the circumstances of the case, the amount expended by the assessee for the maintenance of a guest house at Sirpur is entertainment expenditure within the ambit of the proviso to section 10(2)(xv) of the Income-tax Act, 1922 ? 2. Whether, on the facts and in the circumstances of the case, thesum of Rs. 40,745 was deductible from the assessee's income as a businessexpenditure ?' 2. The assessee is a company manufacturing paper at Sirpur and the assessment year in question is 1961-62. During the relevant year a total sum of Rs. 31,126 was shown as expenditure for maintaining a guest house at Sirpur and a deduction was claimed under Section 10(2)(xv) of the Indian I.T. Act, 1922, from the income of the assessee as business expenditure. This was rejected by the ITO, while on appeal, the AAC held that there ...
The Bar Council of India, New Delhi Vs. Gudimeda Kesavaramayya and anr ...
Court: Andhra Pradesh
Decided on: Dec-15-1971
Reported in: AIR1972AP206
Parthasarathi, J.1. The respondent, a law graduate, applied to the Bar Council of Andhra, Pradesh for admission on the roll of advocates. His application was rejected on the ground that as per the requirements laid down by the bar Council of India, he was not eligible for enrollment as advocate. No degree of law obtained after 30th June, 1964 from any University in India was recognised unless such degree was obtained after undergoing a course of study in law for a minimum period of two years after graduation. That rule was embodied in a resolution of the Bar Council of India adopted by it on 25-2-1963. By the same resolution an exception was made in regard to persons who commenced a course of study in law before graduation, prior to the 28th February 1963, provided they obtain a degree in law before the first October, 1966.2. The respondent took up a course of study in law prior to 28th February, 1963, but did not obtain a degree in law within the time allowed viz., October 1, 1966. He...
Tatavarthi Raja and Satyanarayanamurthy Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-15-1971
Reported in: [1983]143ITR451(AP)
A.D.V. Reddy, J. 1. In a suit, O.S. No. 47/54, on the file of the Sub-Court, Tenali, filed by one Tatavarthi Raja Syamala, widow of Sitharamarao, one of the three sons of one Nagapotharao, there was a compromise, under which she was tentatively allotted certain items of property, and as per the arrangement she was allowed to enjoy the income from the property, paying taxes thereon pending the suit. The suit finally ended in a final decree passed on March 16, 1961. For the assessment year 1959-60, when the assessment was being made on the joint family, the assessee claimed that there was a partition even on April 1, 1956, and she was allotted certain properties for her enjoyment and, therefore, an order under Section 25A of the Indian I.T. Act, 1922, should be made declaring that there was a partition of the joint family as on April 1, 1956, when the compromise memo was filed into court. This was rejected by the ITO as well as by the AAC and by the Appellate Tribunal. Hence this referen...
K. Kishan Rao Vs. the Election Commissioner, Adilabad and ors.
Court: Andhra Pradesh
Decided on: Dec-10-1971
Reported in: AIR1972AP312
Vaidya, J.1. In this writ appeal, the question raised is the date on which the rules made under Section 69 of the Andhra Pradesh Panchayat Samithis and Zilla Parishads Act, 1959 become applicable. Under sub-section (2) of this section all the rules made under S. 69 (1) shall as soon as may be after they are made, be laid for not less than fourteen days before both Houses of the State Legislature and shall be subject to such modifications, whether by way of repeal or amendment, as the State Legislature may make during the session in which they are so laid. The contention of the learned counsel for the appellant is that, by virtue of the provisions of sub-s. (2) of S. 69, the rules framed under the section do not become applicable immediately on their publication but only after a period of fourteen days elapses after they have been laid before both the Houses of the State Legislature.2. The aforesaid question arises in the following circumstances. On 18th July 1970 the appellant was elec...
Andhra Pradesh State Road Transport Corporation Vs. Commissioner of In ...
Court: Andhra Pradesh
Decided on: Dec-03-1971
Reported in: [1975]100ITR392(AP)
A.D.V. Reddy, J.1. The Andhra Pradesh Road Transport Corporation established by a notification under the Road Transport CorporationsAct, 1950 (Central Act LXIV of 1950), has been functioning with effect from January 11, 1958, providing road transport facilities to the general public in the State with a net work of bus routes and a fleet of buses plying thereon, with depots, workshops, equipment, tools, accessories, etc., for its maintenance. For the assessment years 1960-61, 1961-62 and 1962-63, the income of the Corporation was subject to tax under the relevant provisions of the Income-tax Acts of 1922 and 1961. On appeal the Appellate Assistant Commissioner held that the assessee could claim the benefit of the provisions of Section 4(3Xi) of the. Indian Income-tax Act of 1922 for the assessment years 1960-61 and 1961-62 and under Section 11 of the Income-tax Act of 1961 for the assessment year 1962-63 and their income will be exempt from the tax. On appeal, the Tribunal held that the...
Commissioner of Gift-tax Vs. G. Ethirajulu
Court: Andhra Pradesh
Decided on: Dec-03-1971
Reported in: [1974]93ITR366(AP)
Chinnappa Reddy, J.1. This is a reference under Section 26(3) of the Gift-tax Act, 1958, The assessee, G. Ethirajulu, was a partner of an unregistered firm, Kasetty Rangappa and Sons, for several years. By December 15, 1956, all the other partners of the firm retired and he became the sole proprietor of the business which he carried on as such till March 31, 1957. On April 1, 1957, he converted the business from a proprietary business into a partnership business, with himself and three other persons as partners. His share in the partnership business was 6/16ths while that of the other three partners was 4/16ths, 4/16ths and 2/16ths, respectively. Admittedly, the entire capital of the business was contributed by the assessee alone, the other partners being mere working partners. The Gift-tax Officer was of the view that the conversion of the proprietary business into a partnership business resulted in a gift of a 10/16ths share in all the assets (including goodwill) of the business to t...
Commissioner of Income-tax Vs. P.V. Rangaiah Sons and Co.
Court: Andhra Pradesh
Decided on: Dec-03-1971
Reported in: [1973]88ITR42(AP)
A.D.V. Reddy, J. 1. This reference under Section 66(1) of the Indian Income-tax Act of 1922 has been made by the Income-tax Appellate Tribunal at the instance of the department for answering the following question : ' Whether, on the facts and in the circumstances of the case, thecommission paid by the assessee to the Mineral Products & Co. of Calcuttawas allowable as a business expense laid out wholly and exclusively for thepurpose of its business ' 2. The assessee is a firm operating as shipping, clearing and forwarding agents at the Machilipatnam Port. As it was in need of securing business from M/s. General Produce Co. Ltd., it had approached M/s. MineralProducts & Co., who after the necessary negotiations procured the business to the assessee. The business procured consisted in the right of the assessee in carrying out the job of clearing and forwarding iron ore belonging to M/s. General Produce Co. Ltd. for shipment from Machilipatnam Port, and in consideration of such service th...
Kantam Kamal Bai Vs. Nagula Ramaswamy and ors.
Court: Andhra Pradesh
Decided on: Dec-02-1971
Reported in: AIR1972AP264
A.V. Krishna Rao, J.1. The question raised in this Civil revision petition is whether a Court which had previously stayed the suit before it under Section 151, C. P. C., pending decision of the Tahsildar under Section 50-B of the Hyderabad Tenancy and Agricultural Lands Act (hereinafter referred to as the 'Act') has the power or competence to set aside that order of stay at a later stage on the application of a party and review of the earlier order in exercise of its inherent powers. It would appear that by reason of an order dated 20-11-1969, in I. A. No. 160 of 1969, the Court stayed the trial of the suit, pending certain proceedings under Section 50-B of the Act. Subsequently, the plaintiff filed I. A. No. 217 of 1970 to vacate the stay order made earlier in I. A. 160 of 1969. It is contended by the petitioner that the Court having once stayed the proceedings it has not inherent power to review and recall its own earlier order. The previous order made by the Court staying the suit w...
C.S. Rangaswamy Vs. Pedda Bidda and ors.
Court: Andhra Pradesh
Decided on: Dec-02-1971
Reported in: AIR1972AP266
Gopal Rao Ekbote, J.1. This appeal is from the judgment of our learned brother, Obul Reddi, J. given in S. A. No. 118 of 1967, on 22-4-1970 where by the learned Judge allowed the appeal holding that the Civil Court has no jurisdiction to entertain the suit and consequently directed the return of the plaint for its presentation before the proper forum created by the Estates Abolition Act.2. The relevant facts are that the plaintiff who is not 6th respondent before us filed a suit for declaration of title in regard to a land admeasuring Ac. 1-50 cents situate in Peddabadanevada village in former Kuppam Zamindari. He claimed the suit land as private land. He wanted possession of the same. he claimed past as well as future mesne profits.3. The allegation was that Chakravarthi Srinivasa Raghavachari was the original holder of inam. He, because he was old, and the other members of the family entrusted the management to Rajagopala Chakravarthy, the 6th respondent herein, to manage the estate ...
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