Andhra Pradesh Court December 1984 Judgments
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M. Ramanamma Vs. Commissioner of Wealth Tax
Court: Andhra Pradesh
Decided on: Dec-18-1984
Reported in: (1987)59CTR(AP)206; [1986]157ITR555(AP); [1985]23TAXMAN197(AP)
Y.V. Anjaneyulu, J.1. This reference made by the ITAT arises under the WT Act ('the Act' for short). The reference is made under s. 27(1) of the Act and relates to wealth-tax asst. yrs. 1965-66 to 1969-69 (both years inclusive) and 1970-71 to 1973-74 (both years inclusive). The Tribunal made a consolidated reference in connection with the reference applications filed both by the assessee as well as the CWT. Some questions are referred at the instance at the instance of the Revenue. The questions referred for the opinion of this Court are set out below : A. Questions referred at the instance of the assessee for the wealth-tax asst. yrs. 1965-66 to 1968-69 (both years inclusive) : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the re-opening of the assessments was under s. 17(1)(a), but not under-s. 17(1)(b) of the WT Act, 1957 and reassessment were, therefore, not barred by the limitations (2) Whether, on the facts and in the ...
Late Gulam Ali Khan Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Dec-17-1984
Reported in: [1987]165ITR228(AP)
K. Amareshwari, J. 1. The following question is referred to us for our opinion under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the denial of exemption under section 54 of the Income-tax Act, 1961, by the Appellate Tribunal for the relevant assessment year 1976-77 is correct in law ?' 2. Late Mir Gulam Ali Khan, during his lifetime, sold his residential house situated at Nallakunta in Hyderabad in December, 1975, for a sum of 2 lakhs. Immediately thereafter, he entered into an agreement for purchase of another house at Purani Haveli and paid an advance amount or Rs. 1,000. He died on April 16, 1976, soon after the payment of the earnest money. The transaction was subsequently completed by the legal representatives of the deceased and the house was purchased on December 23, 1976, i.e., within one year from the date of sale of the original house. There is no dispute that the house sold was used for residential purpose and the...
Chalapathi Venkayamma Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Dec-14-1984
Reported in: [1987]163ITR81(AP)
Raghuvir, J. 1. Alluri Krishna Rao died on November 25, 1971. He was survived by three daughters. Seshayamma and Ammaji are his second and third daughters, respectively. To the former, the deceased had gifted Ac. 60.58 cents of arable land and to the latter, Ac. 58.48 cents on October 25,1957. Sugarcane was grown in the two parcels of land. The lands were managed by Krishna Rao till he died. Sugarcane was grown over the land and cane was supplied to Jaipur Sugar Company. The donees were paid the proceeds of sales. 2. The accountable person represented, in the above circumstances, that the two parcels of land were not the estate of the deceased. The Assistant Controller, the Appellate Controller and the Appellate Tribunal, all the three authorities rejected the contention and included the lands as part of the estate of the deceased Thereupon, at the instance of the accountable person, the following question is referred to this court : 'Whether, on the facts and in the circumstances of t...
Commissioner of Income-tax Vs. Arya Vysya Kalyana Nilaya Sangam
Court: Andhra Pradesh
Decided on: Dec-13-1984
Reported in: [1986]159ITR324(AP)
Y.V. Anjaneyulu, J.1. This reference under section 256(1) of the Income-tax Act, 1961 (for short the 'Act'), relates to the income-tax assessment year 1975-76. The following three questions of law are referred for the opinion of this court by the Income-tax Appellate Tribunal : '1. Whether, an the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee was a charitable trust and that the income derived by the trust was not assessable as business income ?'2. Whether, on the facts and in the circumstances of the case, the letting out of the building involved the earning of income and, as such, the assessee was carrying on an activity for profit 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the rental income derived from the property held in trust was so derived fully for 'charitable purposes ?' 2. A few facts may be noticed :- One K. China Venkata Subbaiah of Nellor...
Commissioner of Income-tax Vs. Udayalaxmi Hardware Stores
Court: Andhra Pradesh
Decided on: Dec-13-1984
Reported in: [1990]183ITR167(AP)
Amareswari, J.1. The question referred to us is: 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to the continuation of registration?' 2. Following the decision in R. C. N. 65 of 1980 dated 22-11-1984 (CIT v. Udayalaxmi Hardware Stores : [1990]183ITR159(AP) , the question is answered in the negative, i.e., against the assessee and in favour of the Revenue. No. costs. 3. [The Supreme Court has dismissed the special leave petition filed by the assessee against this judgment: See [1989] 180 ITR 39 Ed.] ...
Union of India and anr. Vs. Mahendra Kumar
Court: Andhra Pradesh
Decided on: Dec-13-1984
Reported in: (1985)IILLJ108AP
Jaychandra Reddy, J.1. This Writ appeal by the Union of India represented by its Secretary Department of Service and Technology, New Delhi is directed against the judgment of our learned brother Jeevan Reddy, J. 2. The respondent Sri Mahendra Kumar was selected and appointed as Officer Surveyor in the Department of Survey of India in they year 1959. From the year 1978 he has been functioning as General Secretary of the Survey of India Class-II Officers' Association. The Surveyor-General of India, Dehradun, U.P. State by his order, dated 20th October, 1978 suspended him from service pending an enquiry into certain charges. Subsequently the suspension was revoked. Meanwhile disciplinary proceedings under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 (hereinafter referred to as C.C.S. (C.C.& A.) Rules, were initiated and a memo containing three charges was served on him on 6th November, 1978 and they are as follows :- '(1) That, the said Shri Mahen...
Perla Krishna Rao Vs. Income-tax Officer and anr.
Court: Andhra Pradesh
Decided on: Dec-12-1984
Reported in: [1986]159ITR299(AP)
Amareswri, J. 1. This is an application for the issuance of a writ or any appropriate direction restraining the 2nd respondent herein not to hold any enquiry pursuant to the notice dated September 23, 1983, issued under section 148 of the Income-tax Act, 1961. 2. The brief facts are as follows : The assessee herein filed a return under the relevant provisions of the Income-tax Act for the assessment year 1975-76 on August 20, 1975. The assessment was completed on March 21, 1977, and the assessee was assessed on a total income of Rs. 18,539. On September 23, 1983, i.e., after a period of six years and six months, the Income-tax Officer had issued a notice under section 148 on the ground that the assessee failed to disclose fully and truly certain material facts necessary for his assessment for that year and that certain income chargeable to tax has escaped assessment. The assessee was asked to show cause as to why reassessment cannot be made. Pursuant to the said notice, the assesee fil...
income-tax Officer Vs. K.R. Yellagowd and ors.
Court: Andhra Pradesh
Decided on: Dec-11-1984
Reported in: [1991]187ITR255(AP)
Ramanujulu Naidu, J.1. This petition is preferred by the Income-tax Officer, B-Ward, Khammam, against the order of acquittal of A-1, A-2 and A-4 to A-16 in C.C. No. 49/81 on the file of the Special Judge for Economic Offences, Hyderabad. All the accused were charged with the offences punishable under sections 276C(1)(i) and 277(i) of the Income-tax Act, 1961. The learned special judge, however, convicted A-1 and A-3 of both the charges. As A-1 is a firm, no sentence of fine was even inflicted. Only A-3 was convicted and sentenced to undergo rigorous imprisonment for one year and also to pay fine of Rs. 1,000, in default to undergo simple imprisonment for three months for the offences under sections 276C(1)(i) and 277(i) of the Income-tax Act. Both the sentences were directed to run concurrently. 2. The appeal was admitted by this court only as against A-1, A-2 and A-11. It is reported that A-2 has since died and that the appeal against him abated. A-11 is one of the partners of the fir...
Veeramchaneni Raghavendra Rao Vs. Govt. of A.P. and ors.
Court: Andhra Pradesh
Decided on: Dec-11-1984
Reported in: 1985CriLJ1009
ORDERKodandaramayya, J.1. In this writ petition the power of the State Government to suspend the sentence and release prisoners on parole when their appeal against the conviction is pending in this Court is questioned; rather an extraordinary situation releasing prisoners in total disregard of statutory rules is noticed in this case. 2. The petitioner states that he belongs to Yarlagadda village and respondents 3 to 8 and fourteen others were charged for murder and the Sessions Judge Machilipatnam convicted respondents 3 to 8 under Section 302 read with Section 149 I.P.C. and for other charges and sentenced to life imprisonment and the said accused who were convicted preferred an appeal Crl. A.241/83 on the file of this Court and the State Government preferred an appeal against the other accused who are acquitted. The request of the accused to release them on bail pending the appeal was rejected on 25-3-83 by this Court. However only one accused i.e., 7th respondent herein was released...
Meesarapu Mary Ratnam Vs. Measarapu Babu Rao
Court: Andhra Pradesh
Decided on: Dec-10-1984
Reported in: AIR1985AP340
P. Chennakesav Reddy, Actg. C.J. 1. In this case which comes up before us on a reference by the District Judge under S. 17 of the Indian Divorce Act, 1869 (Act IV of 1869), hereinafter referred to as 'the Act', a question of considerable importance and frequent occurrence arises. The question is whether fresh notice of hearing should be effected on the party to be affected before a decree for dissolution of marriage under S. 17 of the Act by the High Court. 2. For the full and proper appreciation of the problem posing for resolution, the facts may be made plain at the outset. The wife, Meesarapu Mary Ratnam presented a petition before the District Judge, West Godavari at Elura, for dissolution of the marriage with her husband Meesarapu Baburao under S. 10 of the Act on grounds of adultery coupled with cruelty and desertion. The respondent husband on service of notice of the petition appeared by an advocate and filed a counter admitting the marriage and denying the allegation of adulter...
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