Andhra Pradesh Court March 1980 Judgments
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imandi Sathiraju Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-31-1980
Reported in: 1981CriLJ78
Madhusudan Rao, J.1. The sole accused in Sessions Case No. 68 of 1978 on the file of the Visakhapatnam Sessions Division is the appellant. He was convicted under Sections 302 and 379 of the Penal Code and was sentenced to suffer imprisonment for life and rigorous imprisonment for one year respectively. The sentences were directed to run concurrently. 2. The case of the prosecution is : Yalla Sanyasamma, the deceased in this case, was a much married woman of loose character. After discarding her second husband, she had disputes with her third husband and went away to her mother's house at Madanapuram, where her sister, P.W. 1, was also living separately. Her husband, Suri Demudu, was visiting her now and then at Madanapuram despite the disputes between them. Imandi Sathiraju, the accused, has his mother at Madanapuram. His sister, Simhachalam (P.W. 10) lives at Vinayakapalli, about six miles from Madanapuram. The accused discarded his wife and left Madanapuram without his whereabouts be...
Commissioner of Income-tax, Andhra Pradesh Vs. K. Venkateswara Rao
Court: Andhra Pradesh
Decided on: Mar-31-1980
Reported in: [1982]134ITR328(AP)
Alladi Kuppuswami, J. 1. The assessee is a firm. Under clause 4 of the partnership deed it was provided that the net profits and losses of the partnership shall be shared in certain proportions, viz., 40%, 30%, 15% and 15%. Clause 5 of the partnership deed, however, provides that in case the net profit of the firm exceeded Rs. 20,000, the excess profit shall be distributed among the in equal share. For the assessment year 1975-76 the profits were allocated among the partners in accordance with clause 4, even though the relevant clause was clause 5. Registration was claimed before the ITO on the basis of the partnership deed and the distribution of the profits was made in accordance with clause 4 of the partnership deed. In the application for registration the profit- sharing ratio was mentioned as provided for in clause 4. The stipulation in clause 5 to share the profits equally in case the net profits of the firm exceeds Rs. 20,000 was not even mentioned in the said application. The I...
Commissioner of Wealth-tax, Andhra Pradesh Vs. Narendra Ranjalker
Court: Andhra Pradesh
Decided on: Mar-31-1980
Reported in: [1981]129ITR203(AP)
Alladi Kuppuswami, J. 1. These three cases are heard together as a common question arises for consideration. 2. R. C. No. 203/76 : 3. The assessee is an individual and a partner in the firm, M/s. Swadeshi Cloth Stores, in which he has 50 per cent. shares. The firm had deposited Rs. 4,09,704 with the Central Bank of India and Rs. 4,654 with the Bank of Maharashtra. In the wealth-tax assessment proceedings for the assessment year 1971-72 (valuation date October 29, 1970) the assessee, inter alia, claimed a deduction to the extent of Rs. 1,50,000 in the aforesaid bank balances in which he had a half share. The claim was made under s. 5(1)(xxvi) of the W. T. Act, referred to in this judgment as 'the Act'. The WTO rejected the claim on the ground that s. 5(1)(xxvi) did not cover deposits of the firm wherein the assessee was a partner. He, therefore, disallowed the deduction claimed. On appeal, the AAC observed that under r. 2(1) of the W. T. Rules, 1957, the first step that the WTO was to t...
Commissioner of Wealth-tax, Andhra Pradesh Vs. Trustees of H.E.H. the ...
Court: Andhra Pradesh
Decided on: Mar-26-1980
Reported in: [1982]134ITR444(AP)
P.A. Choudary, J. 1. Late Nizam of Hyderabad created a 'Family Pocket Money Trust' on December 29, 1950, for the benefit of his family members whose names had been mentioned in Sch. II of the trust deed. The corpus of the trust was Rs. 55,00,000 and it was divided into 550 equal units. The income corresponding to 23 equal units was directed to be utilised for meeting the administration charges of the trust. The income out of the balance of 527 units was directed to be divided among the members of the family mentioned in the trust during their lifetime to enable them to meet their pocket expenses. 2. The WTO held that the corpus relating to 23 units as per clause 4 of the trust deed should be treated as wealth liable to wealth-tax in the hands of the assessee-trustee under s. 21(4) of the W.T. Act (hereinafter referred to as 'the Act') overruling the claim of trustees that they were entitled to the statutory allowance of Rs. 1,50,000 under s. 5(1A) of the Act. On appeal by the assessee,...
Commissioner of Income-tax, Andhra Pradesh Vs. Bandaru Sanyasi Raju
Court: Andhra Pradesh
Decided on: Mar-21-1980
Reported in: [1981]127ITR453(AP)
Choudary, J. 1. At the instance of the Commissioner of Income-tax, Andhra Pradesh, Hyderabad, the Income-tax Appellate Tribunal, Hyderabad Bench-B, referred the following question under s. 256(1) of the I.T. Act of 1961, for the opinion of this court : 'Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that the Appellate Assistant Commissioner has got power to set aside the assessment partially ?' 2. The assessee is a kirana and groundnut merchant carrying on money lending business. He filed a return disclosing an income of Rs. 9,160 for the assessment year 1970-71. The ITO, however, computed the total income at Rs. 50,410 adding six different items to the income returned by the assessee. The assessee filed an appeal to the AAC. In that appeal, the AAC granted relief to the assessee in respect of the first three additions made by the ITO but otherwise upheld the order of the ITO, with regard to the other three additions. The AAC passed an order se...
Commissioner of Wealth-tax, Andhra Pradesh Vs. Pachigolla Narasimha Ra ...
Court: Andhra Pradesh
Decided on: Mar-21-1980
Reported in: (1980)18CTR(AP)122; [1982]134ITR640(AP)
P.A. Choudary, J. 1. The assessee is an individual. He owns certain agricultural lands and does money-lending business. The assessee for the assessment year 1971-72 returned a net wealth of Rs. 1,51,872. This figure was based solely on the valuation of his agricultural lands made by an approved valuer. But the return thus filed by the assessee did not show an amount of Rs. 25,768 which was the interest that accrued to him on his loans though not received by him. As observed by the AAC this amount of accrued interest was not brought into the books of account which were said to be maintained on cash basis. 2. The WTO rejected the valuer's report and estimated the value of the agricultural lands of the assessee at Rs. 2,27,000. He had also added the sum of Rs. 25,768, representing the accrued interest, to the net wealth of the assessee and assessed on that basis. Aggrieved by that order of the WTO, the assessee appealed to the AAC, who, while accepting the assessee's compilant regarding t...
Andhra Pradesh Flying Club Vs. S.C. Saxena
Court: Andhra Pradesh
Decided on: Mar-16-1980
Reported in: (1980)IILLJ337AP
Jeevan Reddy, J. 1. Andhra Pradesh Flying Club, the defendant in the suit, is the appellant before us. The Club is established for promoting the art of flying and for training pilots. It is a Society registered under the Andhra Pradesh (Telangana Area) Public Societies Registration Act, 1350 F. Its Rules and Regulations are registered under the Act, copy of which has been placed before us. It has a Managing Committee, called 'Committee' which comprises of the President and Vice-President of the Club, Station, Commander, Air-Force Station, Begumpet, and certain other officials. There is a Secretary of the Club who is the Chief Executive Officer of the Club, and whose duties inter alia are to give effect to the resolutions and carry out the directions of the Committee. The President has the administrative control over the affairs of the club. The Chief Secretary to the Government of Andhra Pradesh is the Ex-Officio President of the club. The power to appoint and dismiss the members of th...
Syed Jaleel Zane Vs. P. Venkata Murlidhar and ors.
Court: Andhra Pradesh
Decided on: Mar-14-1980
Reported in: AIR1981AP328; MANU/AP/0112/1981
Jeevan Reddy, J. 1. This Letters Patent Appeal and Cross-Objections are directed against the judgment of our learned brother. M. Ramachandra Raju. J. The dispute is between landlord and tenant. The suit properties are two shop-malgies in Secunderabad.2. By a registered lease-deed dated 31-12-1963 (Ex. A-12), the landlady leased out the premises to the appellant for a period of five years on a monthly rent of Rs. 550/-. The tenancy was to commence on and from 1-1-1964. The lease-deed stipulated that the tenant shall not commit acts of waste or otherwise cause damage or loss to the premises and that, any such act on his behalf shall render him liable to eviction. The following clauses are relevant for the present purposes;--'3. That the tenancy under this agreement shall be for a period of five years from the date of this agreement and if the tenant vacates within the said period, the tenant is liable to pay the full rent for the remaining period out of the said five years. After the sai...
Nidimusili Ramana Reddy Vs. Commissioner of Income-tax, Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-11-1980
Reported in: [1983]139ITR444(AP)
Alladi Kuppuswami, J. 1. The assessee is carrying on business in money lending, paddy milling and sale of rice. The assessment for the assessment year 1960-61 (accounting year ending March 31,1960,) was completed on December 31, 1963. While making the assessment for the assessment year 1962-62, the ITO entertained doubts about the correctness of the quantity of paddy credited in the assessee's account as yield from his own agricultural lands. He felt that the yield was in filated. After making the assessment for the assessment year 1961-62, the ITO reopened the assessments for the assessment years 1958-59,1959-60 ano 1960-61. For the assessment year 1961-61 with which we are concerned, the assessee had recorded in his books that he had milled 80 candies of paddy which was obtained from his books that he had milled 80 candies of paddy which was obtained from his own agricultural lands. The ITO observed that the assessee owned only about 36 acres of wet land and according to the adangal ...
Hyderabad Construction Co. Ltd. Vs. Commissioner of Income-tax, Andhra ...
Court: Andhra Pradesh
Decided on: Mar-05-1980
Reported in: (1981)20CTR(AP)55; [1981]129ITR81(AP)
Alladi Kuppuswami, J. 1. During the calendar year 1965 being the 'previous year' for the assessment year 1966-67, the assessee filed a return declaring a loss of Rs. 99,973. While computing the loss, the assessee claimed depreciation of Rs. 13,427 on its assets. In addition to this claim, the assessee claimed set off of unabsorbed depreciation of Rs. 2,77,924 of the previous year against the total income for the assessment year 1966-67. 2. The assessee was formerly doing business in manufacture and sale of starch products. The machinery employed was sold away in 1964 to a concern known as Lakshmi Starch Factory. 3. The ITO disallowed Rs. 13,427 and negatived the claim for set off of the unabsorbed depreciation of the preceding years and made the following additions and assessed the same under the hear 'Business'. (i) Rs. 17,846. - Sums forfeited by the assessee as profit under section 41(1). (ii) Rs. 4,161. - Being the amount due to one Parameswaran, during the course of the business ...
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