Andhra Pradesh Court January 1976 Judgments
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income-tax Andhra Pradesh, Hyderabad Vs. M/S. Adilabad Sindhi Group Co ...
Court: Andhra Pradesh
Decided on: Jan-27-1976
Reported in: (1976)5CTR(AP)0331A
S. Obul Reddi, C.J. - The Tribunal on a consideration of the material placed before it, came to the conclusion that it cannot be held that the assessee is guilty of contumacious conduct in not playing the tax on his disputed income. It would appear stay of collection of the disputed tax pending disposal of the appeal. From that one circumstances, it cannot be said that he deliberately chose not to pay the disputed tax, so as to warrant the imposition of penalty. We are therefore unable to direct the Tribunal to make a reference to this Court. The petition is dismissed. No costs....
Addl. Commissioner of Income-tax Vs. Visakha Flour Mills
Court: Andhra Pradesh
Decided on: Jan-23-1976
Reported in: [1977]108ITR465(AP)
Kondaiah, J.1. At the instance of the Additional Commissioner of Income-tax, Andhra Pradesh, the Income-tax Appellate Tribunal, Hyderabad Bench, has submitted an agreed statement of the case and referred under Section 256(1) of the Income-tax Act, 1961, the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the incomes of the two broken periods for each of the two assessment years 1966-67 and 1967-68 could not be clubbed and tax should be computed separately on the income for the aforesaid broken periods for the said two assessment years ?'2. In order to appreciate the scope of the question, it is not only profitable but necessary to briefly state the material facts and circumstances that gave rise to the same and which lie in a short compass and are not in dispute: M/s. Visakha Flour Mills, the assessee-firm, was constituted under an instrument of partnership dated January 10, 1964, with 19 partners. The assessee derive...
Mattegunta Dhanalakshmi Vs. Kantam Raju Saradamba and ors.
Court: Andhra Pradesh
Decided on: Jan-22-1976
Reported in: AIR1977AP348
1. The unsuccessful plaintiff in O. S. 15 of 1966 on the file of the Subordinate Judge, Tenali has preferred this appeal. The plaintiff, who is the daughter of one Kantam Raju Seetharamaiah, seeks a declaration that the settlement deed dated 5-8-1957 executed by her father in favour of the 2nd defendant, her step-mother, and the sale deed dated 22-6-1959 in respect of A and A-1 schedule properties are not binding on her in so far as they relate to her 1/3rd and alternatively her 1/4th share therein. She also seeks a decree for partition of plaint 'A' Schedule immovable properties into four equal shares and for partition of plaint 'A' and A-1 immovable properties; and for partition of B, C, & D Schedule properties, which comprise an insurance policy, movable properties and outstandings, and allotment of a 1/3rd and alternatively a 1/4th share in the said properties to her.2. The plaintiff and defendants 2 and 3 are the daughters of Seetharamaiah by his first wife, Venkayamma. The 1st de...
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