Andhra Pradesh Court July 1979 Judgments
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Commissioner of Income-tax Vs. Shah Pratapchand Nowpaji
Court: Andhra Pradesh
Decided on: Jul-31-1979
Reported in: [1983]139ITR149(AP)
C. Kondaiah, C.J.1. At the instance of the Commissioner of Income-tax, the I.T. Appellate Tribunal, Hyderabad Bench, has, under Section 256(1) of the I.T. Act, 1961, 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 sum of Rs. 1,44,229 is an admissible deduction in the assessment for 1962-63 ?'2. The respondent-assessee is a registered firm carrying on business in money-lending and commission agency in groundnut seeds, castor seeds etc. In the course of its business, the assessee entered, on behalf of its constituents, viz., Tiruveedhi Lakshmaiah, Tiruveedhi Narayanasetty and Kotrika Venkatasetty and Sons, into forward contracts in groundnut and castor seeds in the Bombay market. The settlement of the aforesaid contracts resulted in losses payable by the said parties. In fact, the assessee paid the losses on their behalf and debited their accounts with the same, amounting to R...
Chinta Subba Rao Vs. the Supreme Commander of Defence Forces of the Un ...
Court: Andhra Pradesh
Decided on: Jul-27-1979
Reported in: AIR1980AP172
Chowdary, J. 1. The petitioner is an Advocate of several years standing and is a member of the High Court Bar. He says in this application of his filed under Art. 226 of the Constitution that the 'Supreme Commander of Defence Forces of the Union of India, Rashtrapathi Bhawan, New Delhi', who is the first respondent and the Cabinet Secretary to the Union Government of India, New Delhi the second respondent, should be directed to show cause why they should not be ordained to invoke 'Martial Law' as a panacea to the present constitutional impasse for the rest of the term of the Lok Sabha to be replaced by general poll.2. This is an extraordinary application even in these extraordinary times through which our country is passing. The Government at the Centre that came into the office about 28 months ago with the massive mandate of the people, resigned over a week back in the context of a no confidence motion without yet a new Government taking over the reins of the Government. It may be as ...
Gowri Bheemappa Vs. the State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Jul-27-1979
Reported in: AIR1980AP85
Alladi Kuppuswami, J.1. By a notification under section 4 of the Land Acquisition Act dated 21- 7- 1978 which was published in the Gazette on 17- 8- 1978 Lands in survey Nos. 5 to 9, 11 and 12 of varying extents in Shaipur village Tandur Taluk, Rangareddy District were acquired for a public purpose viz., for providing house- sites to scheduled castes Backward class, scheduled Tribes and other landless workers, By the same notification, it was directed that in view of the urgency of the case, the provisions of section 5-A of the Act will not applu to the case. The petitioner in writ petition No, 2762 of 1979 is the owner of 5 acres, guntas in Survey No. 6, which according to him has been wrongly shown as 5 acres 3 guntas in the notification. He is also the owner of Survey Nos. 9/a, 9aa/, 9/c, 9/cc of an extent of 2 acres, 20 guntas. He filed the writ petition praying for the issue of a writ of mandamus directing the respondents not to proceed with the acquisition of the lands belonging ...
Palli Pentayya Naidu Vs. Sirisetti Somaraju and ors.
Court: Andhra Pradesh
Decided on: Jul-27-1979
Reported in: AIR1980AP98
Alladi Kuppuswami, J. 1. The Deputy Registrar, Co- operative Societies, Yellamanchili, who is the fourth respondent in third appeal appointed Sri K. V. Ratnakar Rao to conduct the election for the Cheedigummala primary Agricultural Co- operative society. Sri Ratnakar Rao accordingly issued a noticed fixing the person-in- charge of the Society fixing 22- 6- 1978 as the date of the General Body meeting for electing the office bearers. On 2- 5- 1978, the fourth respondent modified his earlier order and appointed Sri G. Suvarnaraju Raju as the Election officer to conduct the election of the office bearers of the Society. In that order, it was specifically stated that the Election officer should continue the election process from the stage at which it was left by Sri Ratnakar Rao and that he should not initiate the election process if it was not started in respect of the Society. Thereafter, Sri Suvarnaraju; issued a notice on 25- 5-1978 fixing the date of the General body meeting for elect...
Yelamanchili Venkateswara Rao Vs. Tathineni Venkata Subbayya and anr.
Court: Andhra Pradesh
Decided on: Jul-23-1979
Reported in: AIR1980AP208
Choudary, J. 1. O. S. No. 240 of 1975 was filed for recovery of a sum of Rs. 25,664/- against the present appellant and another. The suit was filed on the basis of a promissory note executed by the defendants on 17-7-1979. In that suit summons were issued and were served on the two defendants. The present appellant did not file any written statement. But he says that he had authorised the second defendant to file a written statement. In the written statement filed by the second defendant there was no plea raised regarding the falsity of the claim or any other circumstances vitiating the execution of the promissory note. The only plea raised was that the present appellant is a small farmer. The trial court rejected that plea and decreed O. S. No. 240 of 19745. 2. The present appellant had filed O. S. 342 of 1977 in the court of the II Addl. Sub. Court, vijayawada, to set aside the decree in O. S. 240 of 1975 on the ground that the decree which was earlier passed against him in O. S. 240...
Addl. Commissioner of Income-tax Vs. Boina Suranna
Court: Andhra Pradesh
Decided on: Jul-12-1979
Reported in: [1980]124ITR328(AP)
Kondaiah C.J.1. Pursuant to the direction of this court, the Income-tax Appellate Tribunal, Hyderabad Bench, under Section 256(2) of the I.T. Act, 1961, 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 order of the Appellate Tribunal cancelling the penalty is sound in law ?'2. The respondent-assessee is a firm carrying on business in kirana and sundry goods. For the assessment year 1968-69, the assessee filed its return of income at Rs. 36,496. The ITO, noticing several discrepancies in the accounts, computed the total income at Rs. 53,510 and initiated penalty proceedings under Section 271(1)(c) of the I.T. Act, 1961, and referred the case to the IAC under Section 274(2) of the Act as the penalty leviable was more than Rs. 1,000. The case was posted before the IAC for hearing on June 7, 1971. The assessee sent a telegram to the effect that the managing partner was sick an...
Mohd. Osman Shaheed Vs. Mohd. Baqur HussaIn Shaa and ors.
Court: Andhra Pradesh
Decided on: Jul-10-1979
Reported in: 1980CriLJ845
P.A. Choudary, J.1. The petitioner in this Contempt Application No. 7 of 1979 is an unsuccessful candidate at the assembly Elections held to the Andhra Pradesh Legislative Assembly in February, 1978. He lost the electoral contest which was won by one Salahuddin Owesi who is not a party to the Contempt Case No. 7 of 1979 although he is one of the respondents to the connected Contempt Case No. 8 of 1979. The petitioner having lost the election filed an Election Petition No. 18/79 in this Court questioning the result of that election. The Election Petition is under the Representation of the People Act. The Election Petition is presently being tried by Sri Justice Narasingarao, one of the Honourable Judges of this Court.2. By 7-3-1979, nine witnesses for the election petitioner were examined. The present petitioner, as required by the new Civil P. C. examined himself as the first witness P. W. 3 one of the important witnesses for the election petitioner and a key-figure in this contempt ca...
Additional Commissioner of Income-tax Vs. Allada Kanthayya and ors.
Court: Andhra Pradesh
Decided on: Jul-09-1979
Reported in: [1981]127ITR401(AP)
Kondaiah, C.J.1. This is a reference under Section 256(1) of the I.T. Act, 1961, at the instance of the Addl. Commissioner of Income-tax, Andhra Pradesh, for the opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the income of the two periods, from April 1, 1968, to October 10, 1968, and from October 11, 1968, to March 31, 1969, as per the separate returns filed for the said periods, should not be completed separately in the assessment made on the assessee-firm for the assessment year 1969-70 '2. We may notice the admitted facts as disclosed from the statement of the case submitted by the Income-tax Appellate Tribunal, Hyderabad Bench. For the assessment year 1969-70, the respondent firm, M/s. Allada Kanthayya and others, had filed two separate returns of income for the following two periods, viz., from April 1, 1968, to October 10, 1968, and from October 11, 1968, to March 31, 1969. The assessee claimed that the assess...
Athipalli Malla Reddy Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-06-1979
Reported in: AIR1980AP73
C. Kondalah, C.J.1. This civil revision petition under Section 21 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973, by the petitioner-land-holder, gives rise to a short question of law relating to the interpretation of the definition of 'wet land' under of Section 3 (v) (ii) of the Act, which reads thus:-'3. x x x x x x x x x (v) 'Wet land' means land registered as wet, single crop wet, double crop wet, compounded double crop wet of special rate wet land in the land revenue accounts of the Government or assessed as such, and includes any land not registered as wet, which has been: (I) included in the Ayacut of any Government source of irrigation;(ii) irrigated by water from any Government source of irrigation in any four fasli years within a continuous period of six fasli years immediately before the specified date; or(iii) Irrigated by a tube well constructed by the Government or any person; Provided that any land which has been registered as wet land in...
Commissioner of Income-tax Vs. Surana Trade and Finance Corporation
Court: Andhra Pradesh
Decided on: Jul-04-1979
Reported in: [1987]165ITR728(AP)
C. Kondaiah, C.J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter called 'the Act '), by the Income-tax Appellate Tribunal, Hyderabad Bench, which 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, a single assessment has to be made in terms of Section 187(2) of the Income-tax Act, 1961, for the entire period October 22, 1968, to November 9, 1969, or whether two separate assessments have to be made, one for the period October 22, 1968, to June 30, 1969, and the other for the period July 1, 1969, to November 9, 1969?' 2. In order to understand the scope of the question, it is necessary to briefly state the material facts that gave rise to the question. The respondent-assessee was a firm with eleven partners constituted under a deed of partnership dated January 27, 1967, whereuuder the place of business is stated to be at Ghasmandi Road, Secund...
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