Andhra Pradesh Court August 1979 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Kamikacherla Rangaiah and ors. Vs. Government of Andhra Pradesh and or ...
Court: Andhra Pradesh
Decided on: Aug-31-1979
Reported in: AIR1980AP165
Alladi Kuppuswami, J. 1. The petitioners are brothers. They have filed this writ petition praying for the issue of a Writ of Certiorari or any other appropriate writ, to quash the notification D/- 5-12-1977 acquiring a land of an extent of Ac. 11-20 cents in Survey No. 765 in the village of Peddagopathi, Khammam Taluq Khammam District, under S. 4(1) of the Land Acquisition Act as amended by the Nagarjunasagar Project (Acquisition of Land) Act (Act XXXII of 1956) (hereinafter referred to as 'Nagarjunasagar Act'). The petitioners' case is that these lands belonged to their family but were partitioned between the members of the family. The petitioners are personally cultivating the lands. The lands held by each of the petitioners along with other lands owned by them are within the ceiling limit prescribed under the provisions of the Ceiling on Agricultural Holdings Act (Act 1 of 1973). The Nagarjunasagar Act provided for acquisition of land for any purpose connected with the Narajunasagar...
Commissioner of Income-tax Vs. G. Parthasarathy Naidu and Sons
Court: Andhra Pradesh
Decided on: Aug-30-1979
Reported in: [1980]121ITR97(AP)
C. Kondaiah, C.J. 3. This is a reference under Section 256(1) of the Income-tax Act (hereinafter referred to as 'the Act') by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question of law : 'Whether, on the facts and in the circumstances of the case, M/s. G. Parthasarathy Naidu and Sons and M/s. Sri Lakshmi Oil and Flour Mills can be treated as two separate firms and distinct assessable entities ?' 4. The admitted material facts as disclosed in the statement of case may be noticed : G. Parthasarathy Naidu, the karta of the HUF, consisting of himself and his three sons, viz., Vara Prasada Rao, Chandrasekhara Rao and Venkateswara Rao (minor), was a partner with a 5/16ths share in M/s. Gadireddi Peda Narasimhulu Naidu & Sons, Naidupet. The respon-dent-assessee is a registered firm. On September 30, 1968, there was a partition in the joint family of Parthasarathy Naidu. As per the partition agreement entered into on that day 5/16ths part...
United India Fire and General Insurance Co. Ltd. Vs. Malla Rama Devi a ...
Court: Andhra Pradesh
Decided on: Aug-29-1979
Reported in: [1983]53CompCas362(AP)
Ramanujulu Naidu, J. 1. Aggrieved by the order made in Original Petition No. 7 of 1972, on the file of the Motor Accidents Claims Tribunal, Visakhapatnam, presided over by the 1st Additional District Judge, Visakhapatnam, awarding compensation in a sum of Rs. 10,000 to the petitioners therein, the United India Fire and General Insurance Co. Ltd., Madras, the first respondent therein, has preferred the above appeal.2. The facts giving rise to the above appeal lie in a narrow compass and may be briefly stated: On June 1, 1971, the lorry bearing No. APP 2721 was loaded at Rajahmundry with bags of onions and potatoes by Satyanarayana and Company for being transported to Anakapalli, The lorry was being driven by Lakkavarapu Demudu (RW. 1). One Veerunaidu, employed in Satyanarayana and Company, as a khalasi, accompanied the goods and travelled in the cabin of the lorry up to Tuni. At Tuni Veerunaidu got down from the cabin and sat on top of the loaded lorry in spite of R.W. 1's protests. Aft...
Firm of Chabildas Manikdas and Brothers, Hyderabad Vs. the Union of In ...
Court: Andhra Pradesh
Decided on: Aug-27-1979
Reported in: AIR1980AP78
1. The Appellant is the plaintiff, which is a registered firm dealing in building and sanitary materials. The respondent is the Union of India, represented by the General Manager of the South Central Zone, Indian Railways, Secuderabad. The appellant entrusted 1000 S. W. pipes to the railway on 1-8-1966 at Barang for being carried to Hyderabad. The goods were consigned at Railway risk rate for delivery at Hyderabad. The consignment was loaded in the wagon by the coolies licenced by the Railway Administration. When the goods were delivered at Hyderabad on 26-8-1966 on the appellant paying the freight charges, it was found that 350 S. W. pipes were broken into pieces. The Goods Inspector assessed the damage at 60% at the time of delivery. On 12-9-1966 when the appellant preferred a claim for damages, the claim was rejected by the Railway Administration under its letter dated 29-9-1966 on the ground that the consignment was nor properly packed when it was entrusted to the Railway. The appe...
Commissioner of Income-tax Vs. Krishna Mining Co.
Court: Andhra Pradesh
Decided on: Aug-24-1979
Reported in: [1980]122ITR362(AP)
ORDERKondaiah, C.J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter called 'the Act'), made by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question of law :'Whether, on the facts and in the circumstances of the case, the assessee is entitled to the benefits of registration under Section 26A of the Indian Income-tax Act, 1922, for the assessment year 1959-60 ?'2. The material facts as disclosed from the statement of case are as follows : The assessee is a partnership firm constituted under the deed of partnership dated August 12, 1942, with two partners, viz., Sri G. Ven-katasubbaiah and Sri G. Venkateswara Rao, sharing profits and losses equally. They were the kartas of their respective HUFs, which owned the firm's business originally. There were genuine partitions of movable and immovable properties among the members of both the families by Septem- ber 30, 1958. Consequent upon the partition in ...
Commissioner of Income-tax Vs. Bombay Automobiles
Court: Andhra Pradesh
Decided on: Aug-10-1979
Reported in: (1980)16CTR(AP)253; [1980]123ITR582(AP)
C. Kondaiah, C.J. 1. Pursuant to the direction given by this court in I.T. Case No. 165 of 1975 dated April 2, 1976, the Income-tax Appellate Tribunal, Hyderabad Bench, has submitted a statement of the 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 Tribunal cancelling the penalties of Rs. 25,000 each for the assessment years 1962-63 and 1963-64 levied by the Inspecting Assistant Commissioner under Section 271(1)(c) is sound in law ?'2. We may notice the material facts which gave rise to this question. The respondent-assessee is a registered firm. For the assessment years 1962-63 and 1963-64, corresponding to the accounting years ending with March 31, 1962, and March 31, 1963, respectively, assessments of the assessee-firm were completed under Section 143(3) read with Section 147 of the I.T. Act, 1961, on February 11, 1970. The assessee could not satisfactorily explain cash credits and fi...
Nathmal Bankatlal Parikh and Company Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-10-1979
Reported in: [1980]122ITR168(AP)
Kondaiah, C.J. 1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereinafter called ' the Act '), by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question of law :' Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 15,851 incurred by the assessee in replacement of motor engine is allowable as revenue expenditure in computing the assessee's income from business ' 2. We may notice the material facts, which lie in a short compass, as disclosed in the statement of case. The applicant-assessee is a firm carrying on business in the manufacture and sale of beedies. During the accounting year, corresponding to the assessment year 1972-73, the assessee incurred an expenditure of Rs. 15,851 by way of replacement of an old diesel engine of its motor van which was used and kept for its own business, by a new diesel engine. The assessee claimed deduction of this expenditure in the computation of ...
Commissioner of Income-tax Vs. Moduri Rajaiah Gari Kishtaiah
Court: Andhra Pradesh
Decided on: Aug-09-1979
Reported in: (1980)15CTR(AP)212; [1980]123ITR494(AP)
Kondaiah, C.J.1. At the instance of the Commissioner of Income-tax, Andhra Pradesh, the Income-tax Appellate Tribunal has made this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter called 'the Act ') for the opinion of this court on the following question of law:' Whether, on the facts and in the circumstances of the case, in a reassessment made for giving effect to an appellate order on the basis of Section 150, addition of Rs. 78,793 to the gross profit can be made '2. We may notice the material facts that gave rise to this question. The respondent-assessee is a registered firm carrying on business in cloth. For the assessment year 1959-60, the corresponding accounting year of the assessee being Diwali year ending with November 10, 1958, the assessment was completed, by the ITO on March 14, 1960. The original assessment for the year 1960-61 was completed on March 14, 1960, whereunder a sum of Rs. 1,41,729 was added as income from undisclosed sources. On appeal,...
Rajasthan Tobacco Co. by Sole Proprietor Vs. Assistant Collector of Ce ...
Court: Andhra Pradesh
Decided on: Aug-09-1979
Reported in: 1979(4)ELT636(AP)
P.A. Choudary, J.1. This is a writ petition to quash the show cause notice issued by the Central Excise Integrated Divisional Office, Vijayawada dated 28-1-1974, calling upon the petitioner to show cause to the Assistant Collector, Central Excise, Vijayawada, why a duty of Rs. 1,03,205.52Ps. on 52,124 Kg. of I.A.C. tobacco bits and midribs should not be demanded from the petitioner under Rule 40 of the Central Excise Rules, 1944. The case of the respondent, as set out in the show cause notice, is that the petitioner-Company, which has its godown at Koppuravur, obtained the secondary T P. Is from the inspector of Central Excise, Kondapalli fixed sector of Kan-chikacherla MOR for the removal of 52,124 Kgs. of I.A.C. tobacco bits and midribs from the premises of Sri P. Venkaiah, L. 2 licence holder of Kondapalli fixed sector, that the Assistant Collector, Central Excise, Vijayawada, visited the premises of P. Venkaiah for the purpose of investigation and found that P. Venkaiah was a ficti...
Andhra Re-rolling Works Represented by Its Partner, Dhirajlal T. Kapad ...
Court: Andhra Pradesh
Decided on: Aug-09-1979
Reported in: 1979(4)ELT661(AP)
Chennakesav Reddy, J.1. The short question that arises in these Writ Petitions is : whether mild steel rounds manufactured out of mild steel ingots, on which excise duty has been paid, are further liable to duty under Item 26AA of the First Schedule to the Central Excises and Salt Act, 1944.2. The material facts giving rise to the question are these : The petitioners, Messis. Andhra Re rolling Works, are a firm registered under the Indian Partnership Act, 1932. They carry on business of manufacturing mild steel rounds and flats (hereinafter referred to as 'the said products') at their factory at Moosapet. The manufacture of the said products is made from duty paid steel ingots supplied by other manufacturers. On 22/23rd September, 1969, the petitioners addressed a letter to the Assistant Collector of Central Excise, Hyderabad, stating that they would like to purchase duty paid steel ingots and enquiring whether they were entitled for exemption from duty on the products made out of duty...
- ‹ Prev
- 2
- Next ›
- Last »