Andhra Pradesh Court September 1975 Judgments
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Budaraju Seshagiri Rao and ors. Vs. T.V. Sarma and anr.
Court: Andhra Pradesh
Decided on: Sep-16-1975
Reported in: 1976CriLJ902
ORDERChinnappa Reddy, J.1. On 2-1-1975 Dr. Krishna Rao of Hyderabad married Kamala Devi at Swarana, the place of Kamala Devi's parents. They came to Hyderabad on 3-1-1975 and went hack to Swarana on 5-1-1975 for celebration of the 'nuptial' ceremony. On the morning of 6-1-1975 the body of Dr. Kriskna Rao was found in the Kommapur canal- It was suspected that Dr. Krishna Rao had been murdered by poisoning as he discovered that his bride was already pregnant by some one. There was investigation by the Crime Branch of the Criminal Investigation Department and a charge sheet was laid against 13 persons on 30-6-1975 before the Judicial Second Class Magistrate Chirala. The chargesheet was in respect of the offences of murder, conspiracy to commit murder, causing disappearance of evidence and fabrication of false evidence and conspiracy to cause disappearance of evidence and to fabricate false evidence. It is worth mentioning here that apart from Kamala Devi, her parents and relatives, two po...
Commissioner of Income-tax Vs. C.V.C. Mining Company
Court: Andhra Pradesh
Decided on: Sep-15-1975
Reported in: [1976]102ITR830(AP)
Sambasiva Rao, Actg. C.J.1. The revenue, having failed to persuade the Income-tax Appellate Tribunal to refer the following question of law to this court, has brought this income-tax case ;--'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the penalty of Rs. 14,000 levied under Section 28(1)(c) of the Indian Income-tax Act, 1922 ?'2. The Tribunal cancelled the penalty in the following circumstances: The assessee is a firm carrying on business in mica mining. For the assessment year 1957-58 it filed a return declaring an income of Rs. 8,249 from the mining section. The Income-tax Officer was not satisfied with this. He pointed out, during the course of the assessment proceedings, that he had information regarding various other internal and external transactions. The assessee after discussion with the Income-tax Officer agreed to the assessment on a total income of Rs. 60,000 from mica mining. But the matters did not stop the...
V. Parthasarathy Vs. Addl. Commissioner of Income-tax and anr.
Court: Andhra Pradesh
Decided on: Sep-11-1975
Reported in: [1976]103ITR508(AP)
1. The question that arises for consideration in this writ petition under Article 226 of the Constitution of India is whether the income received by a person appointed as a judge of the High Court, in respect of the fees due to him while carrying on the profession of an advocate is chargeable to tax under Sub-section (4) of Section 176 of the Income-tax Act, 1961 (Act No. 43 of 1961). Sri Valluri Parthasarathy, the petitioner herein, was practising as an advocate of the High Court of Andhra Pradesh till April 4, 1968, when he was appointed a judge of the High Court of Andhra Pradesh. On such appointment on account of the constitutional disability he ceased to practice. He retired as a judge of the High Court of Andhra Pradesh on March, 6, 1972, and in June, 1972, he informed the Bar Council of Andhra Pradesh that, he is resuming practice subject to the provisions of Article 220 of the Constitution. During the assessment year 1969-70, he received a sum of Rs. 11,000 and during 1970-71 a...
Additional Commissioner of Income-tax Vs. Sawan Motor Stores
Court: Andhra Pradesh
Decided on: Sep-08-1975
Reported in: [1977]109ITR660(AP)
Sambasiva Rao, Actg. C.J.1. This income-tax case is brought by the Additional Commissioner of Income-tax, Andhra Pradesh, Hyderabad, under Section 256(2) of the Income-tax Act, 1961, for calling upon the Tribunal to refer the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's decision in cancelling the penalty under Section 271(1)(c) of Rs. 10,000 imposed by the Inspecting Assistant Commissioner is sound in law ?'2. The appeal before the Tribunal was in respect of levy of penalty under Section 271(1)(c). The penalty came to be imposed on the assessee in the following circumstances : In the assessment proceedings the Income-tax Officer found two cash credits of Rs. 5,000 and Rs. 10,000. The assessing officer believed the first one and disbelieved the other. According to the assessee, he had received Rs. 10,000 from his father in 1947 in the form of gold and also received provident fund money of Rs. 8,000 on the fathe...
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