Andhra Pradesh Court March 1983 Judgments
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Commissioner of Income Tax Vs. Uppala Rameswar Rao and Co.
Court: Andhra Pradesh
Decided on: Mar-31-1983
Reported in: [1991]187ITR653(AP)
Seetharam Reddy, J.1. In this reference at the instance of the Revenue, the question for our answer is : 'Whether, on the facts and in the circumstances of the case, the sub-partnerships are entitled to the benefits of registration under the Income-tax Act, 1961, for the assessment year 1971-72' 2. A single statement of case has been drawn up in respect of three assessees, though for a common assessment year 1971-72. 3. The facts in R.A. No. 661 of 1976-77 are similar to those in R. A. Nos. 662 and 663 of 1976-77 : Uppala Rameswar Rao and Company, Nizamabad, is a sub-partnership constituted by a partnership deed dated December 28, 1969. Sri Uppala Rameswar Rao has one-third share in the firm of K. Narasa Reddy and others, Warangal, a group of Sindhi contractors with effect from October 1, 1969. Since the said Rameswar Rao found it difficult to contribute the required capital towards his share, he entered into an agreement with eight others who agreed to provide him with necessary funds...
Prem Chand Vs. Commissioner of Income-tax, Andhra Pradesh, Hyderabad
Court: Andhra Pradesh
Decided on: Mar-30-1983
Reported in: (1984)41CTR(AP)162; [1984]148ITR440(AP)
Jagannadha Rao, J. 1. These five R.Cs. raise a question of law relating to the assessment of a family governed by the Benaras school of Mitakshara Hindu law and can be disposed of together. 2. We shall first advert to the facts in R.C. No. 62/78. Sri Sardarilal's wife is Smt. Janaki Bai and they have a son. There was a registered partition, dated October 27, 1970, among them in which the joint family properties were divided and as the parties belong to the Benaras school of Mitakshara law, a share was given to Smt. Janaki Bai also, comprising of certain houses valued at Rs. 63,600 and she was taxed on the income therefrom. For the assessment year 1974-75, Sri. Sardarila filed a return as a HUF in respect of the property obtained by him at the partition, dated October 27, 1970. The ITO assessed his taxable income at Rs. 37,470 but chose to apply (a higher) rate of tax as per Sub-para. II of Para A of Schedule I to the Finance Act, 1974, as in his opinion there was at least one member of...
Kethamreddi Venkata Ramana Reddi Vs. Government of Andhra Pradesh and ...
Court: Andhra Pradesh
Decided on: Mar-25-1983
Reported in: AIR1985AP73
ORDER1. The petitioner a Lecturer in N.B.K.R. Science & Arts College, Vidyanagar, Vakadu Taluk, Nellore Dist. Filed his nomination from the East Mayalaseema Teachers constituency in the elections held to the Andhra Pradesh Legislative Council. Under Art. 171(3)(c) of the Constitution, 'as nearly as may be, one-twelfth of the total number of members of the Legislative Council of a State shall be elected by electorate, consisting of persons who have been for at least three years engaged in teaching in such educational institutions within the State not lower in standard than that of a secondary school , as may be prescribed by or under any law made by Parliament.' The petitioner failed to get elected.2. Before filing his nomination, the petitioner had informed the management of the College of his intention to contest from the said constituency. On 5-6-1982 the management issued a notice to the petitioner, calling upon him to show cause why disciplinary action should not be taken against h...
State of Andhra Pradesh Vs. P.S.N. Raju and ors.
Court: Andhra Pradesh
Decided on: Mar-24-1983
Reported in: [1984]55STC178(AP)
Seetharam Reddy, J. 1. The question involved herein, which is of frequent occurrence, is whether a particular transaction is a contract for work and labour or outright sale. 2. These two cases involving common point and the assessee being common, could be disposed of by a common order. T.R.C. No. 47 of 1981 pertains to the assessment year 1975-76 and T.R.C. No. 46 of 1981 is for the assessment year 1976-77. The findings of the Appellate Tribunal are : 'that on the facts and in the circumstances of the case, transaction of the assessee-appellants, i.e., acting as sub-contractor of the main contractor M/s. Rodio Hazarat, who had entered originally in contract with Visakhapatnam Port Trust for the construction of the Fishing Harbour, Visakhapatnam, amounted to a contract for execution of work and not for sale of goods.' The question is whether the Tribunal's decision while placing reliance on decisions in the cases reported in (i) Sentinel Rolling Shutters & Engineering Company Pvt. Ltd. ...
A. Krishna Reddy and ors. Vs. Aripireddy Indravathi and ors.
Court: Andhra Pradesh
Decided on: Mar-23-1983
Reported in: 1983CriLJ1746
ORDERK. Jayachandra Reddy, J.1. An interesting question arises in this case. One Aripireddy Savithramma filed a complaint against eight persons including her husband alleging that he married another lady by name Sumitra, i.e. A-2 and that the other accused abetted the offence punishable under Section 494, I.P.C. Some witnesses were examined. While the trial of the case was in progress, the complainant died on 9-1-1982. Her minor daughter Aripireddy Indiravati, aged seven years, represented by her maternal uncle Settipalle Nara. yana Reddy (brother of late Aripireddy Savithramma) filed Criminal Miscellaneous Petition No. 57 of 1982 seeking permission to continue the proceedings against all the accused. The learned Magistrate, after considering the rival contentions allowed the petition and permitted the minor daughter represented by her maternal uncle to continue the proceedings. Challenging the said order, the accused in the C. C have filed this revision.2. learned Counsel for the peti...
Sri Lakshmi Venkata Sesha Sai Oil Co. Vs. the Commercial Tax Officer-i ...
Court: Andhra Pradesh
Decided on: Mar-22-1983
Reported in: [1983]54STC268(AP)
Madhava Reddy, Ag.C.J.1. Hard the learned Government Pleader. 2. In this writ petition, the question that falls for consideration is whether, under section 19(2-C) of the Andhra Pradesh General Sales Tax Act, the Joint Commissioner of Commercial Taxes is bound to make an order on merits of the stay petition for continuing the stay granted by the first appellate authority pending the disposal of an appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that, while the appeal was pending before the appellate authority, the Deputy Commissioner (Appeals) had granted stay. The appeal was ultimately dismissed. The assessee carried the matter in appeal to the Sales Tax Appellate Tribunal. Under section 19(2-C), the stay granted by the Deputy Commissioner (Appeals) would continue only in a case where the Joint Commissioner, on an application made to him by the dealer in the prescribed manner, makes a specific order to that effect. The dealer made an application in this b...
Byyapagu Subba Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-18-1983
Reported in: 1983CriLJ1948
Ramachandra Raju, J.1. The appellant Byrapogy Subba Rao aged 20 years, a resident of Nellore town, is a Painter by profession. He was tried by the Sessions Judge, Nellore, in Sessions Case No. 23/80 for an offence under S. 302 IPC for causing the death of one Dontala Sivaiah, a college student at 9.30 p.m. on January 11, 1980 in front of the shop of one Palicherla Madhusudan Reddy (P.W. 1) at Tadikala Bazaar centre, Nawabpet, Nellore. The Sessions Judge convicted him under S. 302 IPC and sentenced him to suffer imprisonment for life. The appeal came up for hearing before a Division Bench of this court consisting of Madhava Rao, and Ramaswamy JJ. They were divided in their opinion. Madhava Rao, J. held that the offence under S. 304 Part II IPC only was made out against the appellant. While, therefore, acquitting the appellant under S. 304 Part II IPC and sentenced him to suffer rigorous imprisonment for seven years. Ramaswamy, J. on the other hand held that the appellant was properly co...
Andhra Pradesh State Civil Supplies Corporation Ltd. Vs. Commissioner ...
Court: Andhra Pradesh
Decided on: Mar-16-1983
Reported in: [1984]148ITR497(AP)
Madhava Reddy, Actg. C.J.1. The short question that falls for consideration in this writ petition is whether the income of the Andhra Pradesh State Civil Supplies Corporation Ltd., is exempt from Union taxation under art. 289(1) of the Constitution of India. The Andhra Pradesh State Civil Supplies Corporation Ltd. (hereinafter referred to as 'the Corporation') is incorporated under the Companies Act under Certificate of Incorporation No. 1832 of 1974-75. It is incorporated as a private limited company as stated in art. 2(a) of the articles of association. As per the memorandum of association, the Corporation is described as a State Government undertaking. The main object of this company is stated in clause III(A) of the memorandum of association. It reads thus : 'III(A) The main objects : 1. To engage in, promote, improve, develop, counsel and finance production, purchase, storage, processing, movement, transport, distribution and sale of foodgrains, foodstuffs and any other essential...
Commissioner of Income-tax Vs. Coromandel Fertilisers Ltd.
Court: Andhra Pradesh
Decided on: Mar-15-1983
Reported in: [1985]156ITR283(AP)
Madhava Reddy, C.J.1. At the instance of the Commissioner, Hyderabad, the following questions of law are referred under s. 256(1) of the I.T. Act 1961 ('the Act') : '1. Whether, on the facts and in the circumstances of the case, the epreciation and development rebate are allowable on the cost of roads and if so whether by treating them as plant or building 2. Whether, on the facts and in the circumstances of the case, development rebate is allowable on the enhanced cost of plant and machinery due to the devaluation 3. Whether in computing the disallowable perquisites under section 40(a)(v), the perquisites relating to employees whose salary is exempt from tax under section 10(6)(vii) of the I.T. Act, 1961, should be excluded 4. Whether, in working out the capital employed for purposes of section 80J, liabilities need not be deducted from the assets employed in the undertaking as provided under r. 19A and also whether the average capital employed by the assessee company should be tak...
Coramandel Fertilizers Limited Vs. Income-tax Officer, Hyderabad and o ...
Court: Andhra Pradesh
Decided on: Mar-15-1983
Reported in: [1984]149ITR672(AP)
Madhava Reddy, C.J.1. The question that arises for consideration in these writ petitions is whether the assessee-company is entitled to the issuance of a certificate under s. 197(3) of the I.T. Act, 1961(hereinafter called 'the Act') to the effect that tax need not be deducted at source from the dividend. In W.P. No. 1835 of 1978, the certificate is claimed for the year 1977 by the 2nd petitioner and the other shareholders of the 1st petitioner-company. In W.P.No. 3439 of 1979 a similar certificate is claimed for the year 1978 by the 1st petitioner-company and another shareholder, 2nd petitioner therein, for himself and other shareholders similar placed. In W.P. No. 2611 of 1980, the assessee-company and yet another shareholder seek a similar certificate for the 2nd petitioner and for other shareholders similarly placed, for the year 1979. 2. It is stated by the petitioner-company that it is entitled to the benefit of the provisions of s. 80J of the Act. The first year of assessment fo...
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