Andhra Pradesh Court November 1984 Judgments
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The Co-operative Housing Society, Civilian Employees, Defence Service ...
Court: Andhra Pradesh
Decided on: Nov-14-1984
Reported in: AIR1985AP277
ORDER1. The first petitioner a Co-operative Housing Society Civilian Employees, Defence Services, represented by its Secretary, the other petitioners its members challenged the Notification issued by the Commissioner and Special Officer, Municipal Corporation of Hyderabad under S.3(1) of the A.P.Slum Improvement (Acquisition of Land) Act 33 of 1956 (hereinafter called the Act). 2. It is averred in the petition that the land was acquired for the purpose of constructing houses and the members have constructed houses at considerable cost and there are disputes about the land and in view of the disputes regarding land, proceedings under S. 145 of the Cr.P.C. were initiated and the land was under attachment of the Executive Magistrate under S. 146 of the Code and the notification issued by the 1st respondent is illegal as the same was issued without any notice to the petitioners and the 1st respondent has no power to issue notification under the Act and the delegation of the powers by the G...
Commissioner of Income-tax, Andhra Pradesh Vs. Shri Sarvaraya Sugars L ...
Court: Andhra Pradesh
Decided on: Nov-13-1984
Reported in: [1987]163ITR429(AP)
Anjaneyulu, J. 1. The Income-tax Appellate Tribunal referred the following six questions of law under section 256(1) of the Income-tax Act. '1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the assessee is entitled to the deduction of Rs. 1,38,814 and Rs. 1,25,942 being the interest on the purchase tax arrears in the assessments for the assessment years 1972-73 and 1973-74 respectively 2. For the assessment year 1973-74 only : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that there was no understatement of sales turnover by the assessee-company and that the amount of Rs. 6,20,845 was not liable to be included in the assessee's trading receipts 3. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the addition of Rs. 5,34,522 on account of undervaluation of closing stock is not called for 4. Whether, on the facts and in the circ...
Commissioner of Income-tax Vs. Andhra Bank Limited
Court: Andhra Pradesh
Decided on: Nov-07-1984
Reported in: (1984)43CTR(AP)159; [1990]186ITR190(AP)
Y.V. Anjaneyulu, J.1. This reference arises under section 18 of the Companies (Profits) Surtax act, 1964, read with section 256(1) of the Income-tax Act, 1961. The matter relates to surtax assessment year 1973-74. At the instance of the Commissioner of Income-tax, the following three question of law are referred for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amount of Rs. 9 lakhs transferred to the reserve fund as per the direction of the Reserve Bank of India would fall sub-section (1) of section 17 of the Banking Regulation Act, 1949, and the whole of the amount should be duducted from the assessee's total income of the relevant previous year under rule 1(xi)(a) of the First Schedule to the Companies (Profits) Surtax Act, 1964, in computing the chargeable profits ?'2. Whether, on the facts and in the circumstances of the case, teh Tribunal was correct in holding that the sum of Rs. 2,37,085 ...
Commissioner of Income-tax Vs. Gangadhar Gowd Rama Gowd and Co.
Court: Andhra Pradesh
Decided on: Nov-07-1984
Reported in: [1986]158ITR75(AP)
Y.V. Anjaneyulu, J.1. This reference arises under section 256(1) of the Income-tax Act, 1961, for the assessment years 1967-68, 1968-69 and 1969-70. The assessee is a sub-partnership firm carrying on business in excise contracts. For these assessment years, the Income-tax Officer rejected the assessee's claim for registration of the partnership firm. The connected orders were served on one of the partners by name Gangadhar Gowd. It appears, the partnership firm was dissolved and the orders in question were served on the abovementioned Gangadhar Gowd. The said Gangadhar Gowd did not take any action to appeal against the order of the Income-tax Officer refusing the registration of the firm. In course of time, the Income-tax Officer initiated proceedings for recovery of the tax due from the partnership firm and in the course of such proceedings, the Tax Recovery Officer attached the immovable properties of another partner by name Ganga Gowd and also seized a sum of Rs. 20,000 from his pre...
Shaik Dawood and ors. Vs. Mahamood Begum and ors.
Court: Andhra Pradesh
Decided on: Nov-06-1984
Reported in: AIR1985AP321; [1987]61CompCas452(AP)
Ramachandra Raju, J.1. The appeal is directed against the decree and judgment dismissing O.S. No. 33 of 1979 on the file of the Subordinate Judge, Sangareddy, a suit filed for partition of the properties belonging to the estate of one late S. M. Ghouse, who died on January 9, 1979, due to a fatal accident, while working as a lineman in the State Electricity Board at Siddipet. 2. The parties are referred to, according to their position, in the suit. Plaintiffs Nos. 1 and 2 are, respectively, the farther and mother of late S. M. Ghouse. The said Ghouse married one Razia Begum through whom, three daughters, plaintiffs Nos. 3 to 5, all minors, were born to him. On the death of Razia Begum in the year 1972, S. M. Ghouse married the first defendant as his second wife. The second defendant is his son through the first defendant. The third defendant is the posthumous daughter of S. M. Ghouse by the second marriage. Various amounts, detailed as items Nos. 1 to 16 of the plaint schedule, belong ...
Commissioner of Income-tax Vs. Warner Hindustan Ltd.
Court: Andhra Pradesh
Decided on: Nov-06-1984
Reported in: [1986]158ITR51(AP)
Y.V. Anjaneyulu, J.1. This reference arises under section 18 of the Companies (Profits) Surtax Act, 1964, read with section 256(1) of the Income-tax Act, 1961, and it relates to the assessment year 1971-72. The Income-tax Appellate Tribunal referred the following three questions of law for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 2,69,048 should be treated as a reserve for the purpose of computation of capital base 2. Whether, on the facts and in the circumstances of the case, the amount of Rs. 87,50,000 representing the U.S. Aid Loan has to be included for the purpose of computation of capital base 3. Whether. on the facts and in the circumstances of the case, the word 'person' includes the Government of the United State, ?' 2. It is necessary to notice a few facts in order to appreciate the contentions involved. 3. The assessee is a public company. The previous year relevan...
Modern Stores Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-06-1984
Reported in: (1985)48CTR(AP)8; [1986]157ITR589(AP)
Y.V. Anjaneyulu, J.1. This reference arise under section 256(1) of the Income-tax Act, 1961. The matter relates to the income-tax assessment year 1975-76. The assessee is a partnership firm constituted under a deed dated August 20, 1973. Prabhakar Gupta, a minor, was admitted to the benefits of this partnership. Apart from the minor, there are four other adult partners. All of them share profits equally. In the event of losses, the four adult partners agreed to share them equally. The assessee's previous year relevant to the assessment year 1975-76 was the financial year 1974-75. On October 31, 1974, Prabhakar Gupta attained majority. It appears, he exercised the option under section 30(5) of the Indian Partnership Act, 1932, to become a partner in the firm. On December 19, 1974, a fresh deed of partnership was executed among all the partners including the minor, Prabhakar Gupta, who attained majority. The assessee made an application for registration of the firm evidenced by the deed ...
Mungamuru Lakshmidevamma Vs. Land Acquisition Officer and Revenue Divi ...
Court: Andhra Pradesh
Decided on: Nov-06-1984
Reported in: AIR1985AP200
Jagannadha Rao, J.1. The question of law that falls for consideration in this appeal is whether the vendor of immovable property under an oral sale is entitled to claim a charge under Sec. 55(4)(b) of the Transfer of Property Act for the unpaid purchase money against the vendee after the expiry of 12 years from the date of the oral sale when the vendee has acquired title by adverse possession2. The above question has arisen in a reference under Sec. 31(2) of the Land Acquisition Act which was disposed of in Op.No.21/81 by the learned Subordinate Judge, Kavali. The contest was between the two respondents before the lower court of whom M. Lakshmidevamma was the first claimant while her brother, J. Chandrasekara Reddy was the second claimant.3. 2.36 Hectares of Land was acquired in the village of Leguntapadu in Nellore District by a notification published on 16-10-1979 under Sec. 4 of the Land Acquisition Act. The compensation payable according to the award was a sum of Rs.67,035.76. The ...
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