Andhra Pradesh Court March 1979 Judgments
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Addl. Commissioner of Income-tax Vs. Sarvaraya Textiles Ltd.
Court: Andhra Pradesh
Decided on: Mar-07-1979
Reported in: [1982]137ITR369(AP)
Kondatah, J.1. At the instance of the Addl. Commissioner of Income-tax, A. P., Hyderabad, the Income-tax Appellate Tribunal, Hyderabad Bench, has drawn up a statement of the case and referred the following question of law for the opinion of this court under Section 256(2) of the I.T. Act : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty imposed by the Income-tax Officer ?'2. In order to appreciate the scope of the question, we may briefly refer to the admitted facts as stated by the Tribunal, which gave rise to the aforesaid question. The respondent-assessee, a public limited company, carrying on business in the manufacture and sale of yarn, had submitted its return for the assessment year 1964-65 corresponding to the accounting year ending with March 31, 1964, showing an income of Rs. 7,55,132 on December 26, 1964. A sum of Rs. 3,72,566 was worked out to be the tax due and payable on the aforesaid income admitted by the...
Kangundi Industrial Works (P.) Ltd. Vs. Income-tax Officer, A-ward
Court: Andhra Pradesh
Decided on: Mar-06-1979
Reported in: (1980)14CTR(AP)328; [1980]121ITR339(AP)
Ramachandra Raju, J.1. Section 214 of the I.T. Act in its material portion reads as under :'The Central Government shall pay simple interest at twelve per cent. per annum on the amount by which the aggregate sum of any instalments of advance tax paid during any financial year in which they are payable under Sections 207 - 213 exceeds the amount of the tax determined on regular assessment, from the 1st day of April next following the said financial year to the date of the regular assessment for the assessment year immediately following the said financial year.....'2. The main question posed for determination is whether such interest is payable to the assessee on the excess amounts paid during the financial year on dates subsequent to the dates fixed under Section 211 of the I.T. Act for payment of such instalments.3. Sri Y. V. Anjaneyulu, the learned counsel appearing for the assessee, contends that if such excess amount was paid during the financial year, interest is payable to the ass...
Andhra Fertilisers Ltd. Vs. Assistant Collector of Central Excise
Court: Andhra Pradesh
Decided on: Mar-05-1979
Reported in: 1980(6)ELT16(AP)
1. The Andhra Fertilizers Ltd. (the Company) manufacture fertilizers at their factory at Tadepalli. The company was formerly known as E.I.D. Parrys Ltd., and had factories at Ranipet and Ennore. In this writ petition, the Company seeks refund of Rs. 3,59,113.68 paid by them as excise duty in March, 1969. It was in 1969 the Central Excise and Salt Act, 1944 (the Act) was amended and in the Schedule to the Act Item 14 HH was added. When the Company was demanded duty under the Act on their stocks the company declared their stocks to be 10,738- 5047 metric tonnes of Superphosphate as 'on the night' of February 28, 1969 and disputed the eligibility of any duty under the Act, in their letter on March 25, 1969 and on April 26, 1969 to the Assistant Collector of Excise and represented their stock on hand was fit for sale though the fertilizers were not filled in bags. The provisions of the Fertilizers Control Order, 1957 were referred and it was represented that Phosphoric content of fertilize...
Singh Trading Company Vs. Commercial Tax Officer and ors.
Court: Andhra Pradesh
Decided on: Mar-01-1979
Reported in: [1979]44STC1(AP)
A. Sambasiva Rao, C.J. 1. Is cashew kernel exigible to sales tax at the point of first purchase in the State when the cashewnut from which it has been taken out had already been subject to tax under item 12 of the Second Schedule to the A.P. General Sales Tax Act, 1957 This is the question which is uniformly posed in all these 14 cases, both writ petitions as well as tax revision cases.2. Fortunately, there is no dispute in regard to the facts in any one of these matters. All the petitioners are dealers in cashew kernel. They purchased the kernel from dealers who had purchased the cashewnut and brought out the kernel from it and who had also paid sales tax on the cashewnut purchases since they were the first purchasers in the State. The assessment year is 1974-75 in all these cases. There is now a demand on all these dealers that they should pay tax on their purchases of cashew kernel also. This was resisted by them on the ground that the cashewnut had already suffered taxation but the...
G. Mariah Vs. G. Vijayalaksmi
Court: Andhra Pradesh
Decided on: Mar-01-1979
Reported in: 1979CriLJ1226
ORDERMuktadar, J.1. These two revisions are being disposed of by this common judgment as the questions involved in them are similar.2. Crl. R. C. No. 349 of 1978 has been filed by the husband who was the respondent in M. C. 8 of 1977, on the file of the Second Additional Judicial First Class Magistrate, Guntur against the order granting maintenance in favour of the wife. The husband has confined his revision only so far as the maintenance to the wife is concerned and has not filed any revision against the order granting maintenance in favour of the child.3. Tr. Crl. R. C. 16 of 1979 has been filed by both wife and child against the husband and father for enhancement of the maintenance granted by the trial court. The trial Court granted Rs. 60/-per month as maintenance to the wife and Rs. 40/- as maintenance to the child. Both the wife and child were petitioners in M. C. 8 of 1977.4. The case of the wife is that she was married to her husband on 2-7-1975 and lived with him till 24-7-197...