Andhra Pradesh Court June 1979 Judgments
Additional Commissioner of Income-tax Vs. Burugupalli China Krishnamur ...
Court: Andhra Pradesh
Decided on: Jun-29-1979
Reported in: [1980]121ITR326(AP)
Kondaiah, C.J.1. This is a reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter called ' the Act '), at the instance of the CIT.2. The Income-tax Appellate Tribunal, Hyderabad Bench 'B', has submitted a statement of case for the opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in cancelling the penalty imposed on the assessee ?'3. In order to appreciate the scope of the question we may briefly state the material facts admitted or found by the Tribunal which gave rise to this question. The deceased-first respondent, an individual, who derived income from money-lending and rice mill business, filed his return of income on June 12, 1967, for the assessment year 1966-67, corresponding to the accounting year ending with March 31, 1966, declaring an income of Rs. 20,120. In the course of the assessment proceedings the ITO noticed in the rice mill business an aggregate amount of Rs. ...
Tag this Judgment!Commissioner of Wealth-tax Vs. Subakaran Gangabhishan
Court: Andhra Pradesh
Decided on: Jun-27-1979
Reported in: [1980]121ITR69(AP)
ORDER OF THE DIVISION BENCH S. Obul Reddy , C.J. and M. Ramachandra Raju, J. 1. The WTO issued a notice under Section 17(1)(a) of the W.T. Act to the assessee on the ground that the assessee failed to disclose fully and truly all material facts necessary for assessment of his net wealth chargeable to tax for the assessment years 1963-64 to 1967-68. That notice was issued in December, 1971. The notice has specified that the assessee failed to include 81/2 acres of land in Maredpalli in his wealth-tax returns for all the relevant assessment years. It so happened that when the WTO reopened the assessments he found that the Begumpet house property of the assessee was under-valued in all the assessment years and a bad debt of Rs. 2,36,985 for the assessment years 1966-67 and 1967-68 was wrongly allowed. An objection was taken by the assessee before the AAC and before the Appellate Tribunal that, in so far as the two items, viz., the house property in Begumpet and the bad debt are concerned,...
Tag this Judgment!The Premier Insurance Company, Kakinada Vs. R. Jagadeswara Rao and anr ...
Court: Andhra Pradesh
Decided on: Jun-25-1979
Reported in: AIR1980AP34
P.A. Choudary, J.1. This Letters Patent Appeal is filed by the Premier Insurance Company, Kakinada against a judgment of our learned brother Chennakesav Reddy, J. By means of his order, Chennakesav Reddy, J. reversed an order of the District Judge, Rajahmundry, dated 25-3-1974 dismissing Execution Petition No. 15 of 1973 in O. P. No. 76 of 1967 filed under R. 530-A of Andhra Pradesh Motor Vehicles Rules. The aforesaid Execution Petition No. 15 of 1973 had been filed by one Jagadeswara Rao, seeking execution of a compensation award decreed to him against the Insurance Company and the owner of a vehicle. But, the learned District Judge, holding that the aforesaid R. 530-A is inconsistent with Section 110-E of the Motor Vehicles Act of 1939, dismissed the Execution Petition. 2. The relevant facts are few and the questions of law are also simple, although they appear to be complicated enough for the Insurance Company to be able to successfully arrest the execution of the aforesaid award de...
Tag this Judgment!Jayalakshmi Cloth Stores Vs. Income-tax Officer and ors.
Court: Andhra Pradesh
Decided on: Jun-20-1979
Reported in: [1981]132ITR764(AP)
Kondatah, C.J.1. This application under Article 226 of the Constitution by the petitioner-firm represented by its managing partner gives rise to a short but important question of law as to whether the order passed by the AAC should be served on the party who preferred the appeal on behalf of the firm or on any one of the erstwhile partners of the dissolved firm. 2. M/s. Jayalakshmi Cloth Stores, Gudivada, was a partnership firm which was dissolved in the year 1972. For the assessment years 1969-70 and 1970-71 the managing partner, Chaparala Ranga Rao, preferred appeals on behalf of the partnership firm before the AAC, Vijayawada, against the orders of assessments passed by the ITO, Gudivada in the prescribed Form No. 35 in which it was specifically mentioned in the relevant column that notices and orders should be sent on behalf of the firm either to themanaging partner, Chaparala Ranga Rao, or to his authorised representative, Sri Ramamohana Rao, Advocate, Gudivada. The AAC served his...
Tag this Judgment!G. Subhan Basha Vs. Sham Shunnisa Begum and anr.
Court: Andhra Pradesh
Decided on: Jun-12-1979
Reported in: 1980CriLJ376
ORDERMuktadar, J.1. The husband is the petitioner in this revision which he has filed against the order dated 14-12-1978 passed by the Additional Munsiff Magistrate, Kurnool in M. C. No. 68/1977. The wife, who is the respondent herein, has filed an application under Section 125 of the Criminal Procedure Code, claiming maintenance on the ground that the wife and husband were married on 14-5-1972 and thereafter they lived together happily for quite some time. Thereafter the husband and his parents started illtreating her and even had beaten her and administered poison to her. Subsequently, she was sent away to her parents' house. The plea of the husband was that while the wife was pregnant in the 7th month she went to her maternal uncle's place to attend some ceremony and at that time she was wearing about 49 Tulas of gold jewellery which was given to her at the time of her marriage and from there she went to her parent's house- and never returned. In spite of several attempts by the hus...
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