Andhra Pradesh Court November 1984 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Phabiomal and Sons
Court: Andhra Pradesh
Decided on: Nov-29-1984
Reported in: [1986]158ITR773(AP)
Amareswari, J.1. The question referred for our decision is : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that there was a valid partnership in law ?' 2. An interesting question indeed. Phabiomal Mulchand Mirpuri and, is three sons, Jiwatram, Gopichand and Bhagchand, who own a building in common entered into an agreement of partnership to let out the building and share the rents. The deed of partnership executed on May 1, 1974, recites that the firm's business shall be realising rents from letting out the building. The firm applied for registration under section 185(1)(b) of the Income-tax Act, 1961, for the assessment year 1975-76 and for continuation of the benefit of registration for the year 1976-77. By order dated October 14, 1976, the Income-tax Officer refused registration and made the assessment treating the assessee as a body of individuals. The Income-tax Officer took the view that no business is carri...
Transport Corporation of India Ltd. Vs. National Seeds Corporation Ltd ...
Court: Andhra Pradesh
Decided on: Nov-28-1984
Reported in: I(1986)ACC224; AIR1986AP1
1. The unsuccessful plaintiff is the appellant. He laid this suit to recover a sum of Rs. 38,750/- and interest thereon. The trial Court decreed the suit in a sum of Rs. 10,698-00 with proportionate costs and subsequent interest at 6% per annum. The rest of the suit claim is disallowed. As against the claim disallowed, the present appeal to an extent of Rs. 28,057.00 and the interest accrued thereon totaling of Rs. 35,775.50 has been filed.2. It is the case of the appellant that it is a common carrier entrusted with the goods of the defendant (seeds) for delivery at the destinations at various places in the country. For that, the appellants are entitled to claim freight charges in terms of the contract, after delivery of the consignment and submission of the bills. For the period ending up to 31st Mar., 1969, the appellant submitted bills to the tune of Rs. 6, 74,343.71 out of which a sum of Rs. 34,580.09 was deducted on various counts. The relevant items, with which we are now concern...
Vazeer Bee and anr. Vs. Putti Begum
Court: Andhra Pradesh
Decided on: Nov-27-1984
Reported in: AIR1986AP159
1. The unsuccessful defendants are the appellants. The Respondent, daughter of late Shaik Mahboob, laid the suit for partition of the plaint schedule properties on the ground that her father died intestate. In the suit the appellants propounded the will, Ex. B1 dt. June, 15. 1956, under which the testator had given 1/3rd share to the second appellant. The trial Court in the first instance accepted that the will is valid and passed a preliminary decree. On appeal, it was confirmed. In Second Appeal No. 570/77, this court by judgment dt. Feb. 6, 1979, allowed the appeal and set aside the decree, in so far as it purports to uphold the validity of Ex. B. 1 and the second defendants' claim of 1/3 rd share in item No. 1 of the plaint schedule properties and remanded for fresh disposal in accordance with law after giving opportunity to the parties.2. After remand, the appellate court held that the will is not valid and binding. It also held that the will does not contain a provision for 1/3rd...
Commissioner of Income-tax Vs. Udayalaxmi Hardware Stores
Court: Andhra Pradesh
Decided on: Nov-22-1984
Reported in: [1990]183ITR159(AP)
Y.V. Anjaneyulu, J.1. In this reference arising under section 256(1) of the Income-tax Act, 1961, made by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax, the following questions of tax are referred for the opinion of this court: '(1) Whether, on the facts and in the circumstances of the case, the assessee is entitled to continuation of registration of the firm for the assessment years 1972-73 and 1973-74?' (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the Income-tax Officer has no power under Section 186(1) to cancel the registration granted to the firm?' 2. A firm was constituted under a deed of partnership dated April 2, 1970. There were three partners. A minor by name Narasimha Rao was admitted to the benefits of the partnership. A fresh deed of partnership was executed on April 5, 1971 specifying that the partnership evidenced by the deed dated April 5, 1971, came i...
Konatham Bhaskar Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Nov-22-1984
Reported in: [1986]63STC297(AP)
Y.U. Anjaneyulu, J.1. Learned counsel the assessee, Sri S. Dasaratharama Reddi, has made certain far-reaching propositions in this case and they require to be examined carefully. According to him, an assessee, who declared turnovers in the monthly returns, which were admittedly far less than the turnover recorded in the books of account maintained by him, cannot be penalised under section 14(2) of the Andhra Pradesh General Sales Tax Act (the 'Act' for short) for concealing the real turnover in the monthly returns filed by him if eventually the final assessment is made on the turnover as recorded in his books of account. 2. In connection with the financial year 1973-74, the assessee filed monthly returns under rule 13 read with rule 17(2) of the Andhra Pradesh General Sales Tax Rules, 1957 (the 'Rules' for short). Rule 17(2) requires a dealer to submit every month a return in form A-II showing the total and net turnover relating to each month. Such return has to be filed before the 25t...
Commissioner of Income-tax Vs. N.T. Ramarao (H.U.F.)
Court: Andhra Pradesh
Decided on: Nov-19-1984
Reported in: [1987]163ITR453(AP)
Amareswari, J.1. This is a reference application at the instance of the Revenue. The assessee produced a feature film known as 'Kodalu Diddina Kapuram' which was released on October 21, 1970. The accounting year of the assessee is the calendar year. During the accounting year relevant to the assessment year 1972-73, the assessee purchased the rights of exhibition for the areas of Andhra Pradesh for a Telugu feature film by name 'Srikrishna Satya'. This film was released on December 24, 1972. The assessee claimed the entire cost of production for his Telugu film 'Kodalu Diddina Kapuram' as deduction for assessment year 1971-72 and the cost of lease rights amounting to rupees 10 lakhs as a deduction for the assessment year 1972-73. The claims were based on a circular of the Central Board of Direct Taxes, dated October 4, 1969. This circular mentions that an assessee can claim write-off of the entire cost of a picture be it a producer or a distributor in the year in which the picture is r...
G.S. Dhanamani Vs. G.V. Banerjee
Court: Andhra Pradesh
Decided on: Nov-19-1984
Reported in: AIR1985AP237
P. Chennakesav Reddi, Acg.C.J. 1. This is a case in which the petitioner, G.S. Dhanamani, prays for the dissolution of her marriage with the respondent, G.V.Banerjee, on the grounds of cruelty and bestiality, under S. 10 of the Divorce Act, hereinafter referred to as 'the Act'. The respondent, in his counter affidavit, stated that he has no objection for divorce subject to the condition that the petitioner gives up all her rights in his properties and also the right of maintenance against him. The respondent did not also examine himself as a witness of the petitioner, the learned 3rd Addl.District Judge, Visakhapatnam found that the respondent was guilty of bestiality and, therefore, the petitioner was entitled to a decree of divorce. Accordingly, he granted a decree as prayed for by the petitioner subject to confirmation by the High Court. 2. In this reference for confirmation, the learned Counsel for the respondent submits that both the parties are not Christians, that the respondent...
B. Elizabath Vs. Standey
Court: Andhra Pradesh
Decided on: Nov-19-1984
Reported in: AIR1985AP238
Chennakesav Reddi, Acg.C.J. 1. This case comes up before us under S. 20 of the Divorce Act, 1896, hereinafter referred to as 'the Act' for confirmation of the decree of nullity of marriage of the petitioner with the respondent. 2. The petitioner and the respondent were married according to the Christian rites at Wesley Church, Secunderabad, on 12-7-1979, Ex.A-1 is the marriage certificate. The marriage between the parties was an arranged marriage. At the time of marriage, the petitioner-wife was working as Clerk-cum-Typist in Hindustan Aeronautics Ltd., Balanagar, Hyderabad on a salary of Rs.800/- per month, and the respondent was working in the Electronics Corporation of India Ltd., as a Supervisor. 3. Immediately after the marriage, the petitioner was taken to the house of her parents-in-law. On the same night, nuptials were arranged. But the marriage between the petitioner and the respondent was not consummated because the respondent was impotent. When the petitioner questioned the ...
Commissioner of Income-tax, Andhra Pradesh Vs. Gunturu Kannabhai and C ...
Court: Andhra Pradesh
Decided on: Nov-16-1984
Reported in: [1986]158ITR353(AP)
Y.V. Anjaneyulu, J.1. Pursuant to the directions of this court under section 256(2) of the Income-tax Act, 1961 (the 'Act' for short), the Income-tax Appellate Tribunal referred the following three questions of law for the opinion of this court. This reference is at the instance of the Commissioner of Income-tax and relates to the income-tax assessment year 1971-72. '1. Whether, on the facts and in the circumstances of the case, the receipt of the sum of Rs. 1,69,456 is a capital receipt 2. Whether the Appellate Tribunal is justified in holding that no action can be taken to assess the receipt in the hands of the predecessor firm under section 41(1), particularly in the absence of any appeal or cross-objections against the direction of the Appellate Assistant Commissioner 3. Whether, on the facts and in the circumstances of the case, there is a change in the constitution of the firm or succession by another firm ?' 2. The assessee is a partnership firm constituted under a deed of partn...
Kasireddy Venkatreddy Vs. the Osmania University, Hyderabad and ors.
Court: Andhra Pradesh
Decided on: Nov-15-1984
Reported in: (1985)IILLJ141AP
1. The petitioner is a lecturer in Telugu working in the College of Arts and Science, Kamareddy. The petitioner applied for the post of a lecturer in the Faculty of Arts in pursuance of an advertisement No. 9/83, dated 20th October, 1983 issued by the 1st respondent, the Osmania University. He paid the necessary prescribed fee and also appeared for the interview on 9th March, 1984. The authorities selected the 3rd respondent also in the interview who is said to be one of the applicants for the post and petitioner was put in the rank No. 2 and respondent No. 3 was put in the first rank in the selection list. This writ petition is filed challenging the order of appointment of the 3rd respondent mainly on the ground that he did not apply in pursuance of the advertisement mentioned above before 14th November, 1983 which is admittedly the last date for submitting the applications for the appointment of the above post. It is also urged that 3rd respondent did not qualify himself to the post ...
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