Andhra Pradesh Court December 1983 Judgments
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B.V. Venkatesam Chetty Vs. Commissioner of Income-tax, Andhra Pradesh, ...
Court: Andhra Pradesh
Decided on: Dec-12-1983
Reported in: [1985]154ITR217(AP)
Raghuvir, J.1. B.V. Venkatesam Chetty submitted a return for the assessment year 1970-71 under the I.T. Act, 1961. His assessment was finalised on January 13, 1971. The order was reopened later, for, in the return, Rs. 3,600, being dividend received by him from M/s. Aruna Roller Flour Mills Private Limited, Mandapaka, was not shown by him. Therefore, the ITO, under s. 148 of the Act, reopened the assessment and included the amount and taxed it. Venkatesam Chetty protested against the order. On appeal, the Commissioner of Income-tax, on April 29, 1976, confirmed the order and directed the ITO to suitably modify the assessment for 1971-72. Aggrieved thereby, Venkatesam Chetty has approached this court to quash all proceedings by which the assessment completed on January 13, 1971, was reopened. 2. It is argued, Venkatesam Chetty maintains account books under cash system, that he received on May 11, 1970, the dividend cheque and, therefore, he could not have shown Rs. 3,600 in the return f...
Trustees of Sahebzadi Anwar Begum Trust Trustees of Sahebzadi Oolia Ku ...
Court: Andhra Pradesh
Decided on: Dec-09-1983
Reported in: [1985]153ITR761(AP)
Punnayya, J. 1. These cases are referred to by the Income-tax Appellate Tribunal under s. 64(1) of the E.D. Act. R.C. Nos. 85 of 1978 and 95 of 1978 deal with the Trust called Sahebzadi Anwar Begum Trust, whereas R.C. Nos. 87 of 1978 and 88 of 1978 deal with the Trust called Sahebzadi Oolia Kulsum Trust. R.C. No. 85 of 1978 arises out of the reference made at the instance of the Trustees of Sahebzadi Anwer Begum Trust and the question referred to for the decision of this court is as follows : 'Whether, on tacts and in the circumstances of the case, the trust created by the deceased on March 21, 1953, known as Sahebzadi Anwar Begum Trust is ab initio void ?' 2. R.C. No. 95 of 1978 arises out of the reference made at the instance ofthe Department and the question referred to for the decision of this court is as follows : 'Whether, on the facts and in the circumstances of the case, and on the interpretation of the trust deed, the value of the corpus of the Sahebzadi Anwar Begum Trust is l...
Trustees of H.E.H. the Nizam's Pilgrimage Money Trust Vs. Controller o ...
Court: Andhra Pradesh
Decided on: Dec-02-1983
Reported in: [1985]153ITR496(AP)
Seetharam Reddy, J. 1. The question, which is rather important, referred under s. 64(1) of the E.D. Act, 1953 (for short 'the Act'), for our answer is : 'Whether, on the facts and in the circumstances of the case, the trust property of the value of Rs. 13,57,205 is liable to be included in the estate duty assessment of the deceased as property deemed to pass (a) either under section 12 of the Estate Duty Act, (b) or under section 10 of the Estate Duty Act ?' 2. The relevant facts gathered from the statement of case may now be set out. 3. Nawab Sir Mir Osman Ali Khan Bahadur, H.E.H., the Nizam of the erstwhile Hyderabad State (hereinafter referred to as 'the settlor'), wealthiest person on the planet at one time, created a trust on November 2, 1950, called 'H.E.H. the Nizam's Pilgrimage Money Trust'. The settlor died on February 24, 1967. Under the trust, the settlor set apart Government of India Loan Securities of the face value of Rs. 22.20 lakhs yielding an annual income of Rs. 66,60...
Mudunuri Gopalaraju Vs. Yannabathula Venkanna
Court: Andhra Pradesh
Decided on: Dec-01-1983
Reported in: AIR1984AP249
Raghuvir, J.1. This second appeal is by M. Gopala Raju, the plaintiff. He laid the suit for possession of Ac. 0.49 cents in S. Nos. 44/6 and 7 of Malikipuram village. His case was, he obtained a document (Ex. A1) in his favor and got the document executed on Septeember 8, 1959 by the owner of the land, Nalli Lazar, who was paid the consideration of Rs. 2,000/-. When he could not get the document registered at the Sub-Registrat's Office, got it compulsorily registered, as a result of the order of the appellate authority, the District registrar, on March 9, 1960. In the suit, he sought for declaration of title of the B1 land. This suit was resisted mainly by the 2nd defendant, Y. Yenkanna. Nalli Lazar remained ex parte. Venkanna averred, he obtained an agreement to sell on August 20, 1959 and earlier to the deed, he was tenant of the owner and on September 10, 1959 and obtained a sale deed, Ex. B7 and got it registered. Among the several issues, the relevant issue in the suit for this ap...
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