Andhra Pradesh Court June 1984 Judgments
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Mohd. Ibrahim Khan Vs. Union of India
Court: Andhra Pradesh
Decided on: Jun-19-1984
Reported in: [1985]155ITR10(AP)
Jeevan Reddy, J.1. This is a petition for the issuance of an appropriate writ, order or direction, directing the 3rd respondent, i.e., ITO, A-Ward, Special Investigation Circle-II, Hyderguda, Hyderabad, to issue an income-tax clearance certificate under s. 230A(1) of the I.T. Act, 1961, to enable the petitioner to execute a registered lease deed in respect of a newly constructed premises at Punjagutta Cross-roads, Hyderabad. According to the petitioner, best judgment assessment was made against him for the assessment years 1978-79, 1979-80 and 1980-81. The total amount of tax due was determined at Rs. 37,38,450. Appeals have been preferred against the orders of assessment, which are now pending. The petitioner constructed a building with a cellar at the Punjagutta Cross-roads, Hyderabad. When it was nearing completion, he entered into an agreement with one Damodar Ramchandra Shanbhag, for leasing out the said premises for a period of ten years on a monthly rent of Rs. 7,625 and obtaine...
Rayalaseema Mills Limited Vs. Commissioner of Income-tax, Andhra Prade ...
Court: Andhra Pradesh
Decided on: Jun-19-1984
Reported in: (1984)42CTR(AP)348; [1985]155ITR19(AP)
Jeevan Reddy, J. 1. The question referred for our opinion, is : 'Whether, on the facts and in the circumstances of the case, the disallowance of the sum of Rs. 2,03,173 out of the provision made for bonus in the balance-sheet for the assessment year 1972-73 was in order ?' 2. The assessee is a public limited company running a spinning mill. Its accounting year is the financial year. For the year ending March 31, 1974, the assessee made a provision of Rs. 10,02,180 towards bonus under the Payment of Bonus Act, 1965, which amount represents the allocable surplus calculated under the provisions of the said Act. The maximum bonus payable for the said accounting year came to Rs. 7,98,007, thus leaving a balance of Rs. 2,03,177. This amount was 'set on', i.e., carried forward, as contemplated by s. 15 of the said Act. The assessee claimed deduction even for this amount of Rs. 2,03,177 in the computation of its taxable income, which was rejected by the ITO. An appeal to the AAC proved fruitle...
M. Krishna Murthy and ors. Vs. Commissioner of Income-tax, Andhra Prad ...
Court: Andhra Pradesh
Decided on: Jun-15-1984
Reported in: [1985]152ITR163(AP)
Seetharam Reddy, J.1. Seventy-eight petitioners, employees of the Andhra Pradesh State Electricity Board, in this batch of 53 writ petitions have raised common questions and so, they are disposed of by a common judgment. 2. The questions canvassed are - whether the leave encashment amount and various allowances like house rent allowance, city compensatory allowance, incentive bonus, construction and bad climate allowance, shift, thermal maintenance allowance and so on, are income and even if they are, whether are they exempt from tax 3. However, a four-fold preliminary objection was raised on behalf of the Revenue in regard to the maintainability of the writ petitions, viz. : (1) Each of the writ petitions jointly filed by two or more persons each having a separate and distinct cause of action, suffers from the incurable infirmity of misjoinder of parties and causes of action. (2) Even if the writ petitions are held maintainable, separate court fee should be collected from each of the ...
K. Panduranga Pai Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Jun-15-1984
Reported in: AIR1985AP268
Lakshminarayana Reddy, J.1. All the writ petitioners are hoteliers. The prayer in all these matters is one and the same o.e., to issue a writ of mandamus or any other appropriate writ or order in the nature of a writ declaring Cl.6 of A.P.Catering Establishment (Fixation of Foodstuffs) Order 1978 and G.O.ms. No.56 (F & A) dt 16-2-1984 as ultra vires of Arts. 14,16,19(1)(c) and (g) and Art. 21 of Constitution of India; and S. 3(2) of the Essential Commodities Act, 1955 and direct the respondents not to implement and not to take any proceedings or make any prosecutions in pursuance of the said orders. The respondents in all these matters are 1) Government of Andhra Pradesh and 2) The Commissioner of Civil Supplies , Government of Andhra Pradesh, Hyderabad 2. In all these matters, the contention s of the petitioners are as follows:The Government of Andhra Pradesh issued a notification in G.O.Ms.No. 548 (F & A) dt 8-9-1978 known as the A.O.Catering Establishments (Fixation and Display of P...
Life Insurance Corporation of India Vs. Kollu Lalitha
Court: Andhra Pradesh
Decided on: Jun-14-1984
Reported in: [1987]62CompCas40(AP)
Kodandaramayya, J.1. The Life Insurance Corporation of India represented by its zonal manager is the appellant in this appeal. The suit is laid by the plaintiff for recovery of Rs.20,000 with interest being the policy amount due on account of the death of her husband who nominated her under the policy. The plaintiff's husband having insured his life for Rs. 20,000 on July 13, 1970, died on May 7, 1971, and when she submitted the claim on October 19, 1977, the Corporation repudiated the contract and denied the claim and hence the plaintiff filed the suit. 2. The defence is that late Venkateswararao, plaintiff's husband, had undergone treatment for hypertension and shortness of breath under a private medical practitioner at Vijayawada and that fact was no disclosed to the Corporation and he intentionally suppressed the said fact and took a policy declaring that his health is good and hence the contract is repudiated and the said claim is not sustainable and the suit is liable to be dismi...
Commissioner of Income-tax Vs. K.C.P. Limited
Court: Andhra Pradesh
Decided on: Jun-14-1984
Reported in: [1985]151ITR455(AP)
Anjaneyulu, J.1. In this reference under s. 18 of the Companies (Profits) Surtax Act, 1964, read with s. 256(1) of the I.T. Act, 1961, the Income-tax Appellate Tribunal referred for the opinion of this court two questions - one at the instance of the Commissioner of Income-tax and another at the instance of the assessee. The two questions are extracted : 2. Question at the instance of the Commissioner of Income-tax : '1. Whether, on the facts and circumstances of the case, r. 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, is applicable to deduction under s. 80 or to income exempt under section 10 of the Act only for computing the capital and ascertaining the standard deduction ?' 3. Question at the instance of the assessee : '2. Whether, on the facts and circumstances of the case, the development rebate reserve transferred to the general reserve at the end of the statutory period is to be excluded from 'other reserves' under rule 1(iii) of the Second Schedule to ...
Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Singareni Co ...
Court: Andhra Pradesh
Decided on: Jun-14-1984
Reported in: (1984)42CTR(AP)121; [1984]150ITR67(AP)
Anjaneyulu, J. 1. The following two questions of law are referred to this court under s. 256(1) of the Income Tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the assessee was entitled to deduct the sum of Rs. 44,582 and Rs. 7,682 as revenue expenditure for the assessment years 1966-67 and 1970-71 respectively (2) Whether, on the facts and in the circumstances of the case, a part of the bonus payment made by the assessee-company to its employees could be disallowed under section 40(c)(iii) of the Income tax Act, 1961 for the assessment years 1966-67 and 1967-78 ?' 2. Learned standing counsel for the Income-tax Department fairly stated that, so far as the first question is concerned, it is covered by a decision of this court in favour of the assessee, in R.C. No. 70 of 1975 dated March 9, 1977. (CIT v. Singareni Collieries Co. Ltd. (1980) 121 ITR. 466). An identical issue arose for consideration in that case and it was answered in favour of the assessee h...
Commissioner of Income-tax, Andhra Pradesh Vs. Margadarsi Chit Funds ( ...
Court: Andhra Pradesh
Decided on: Jun-13-1984
Reported in: (1985)44CTR(AP)5; [1985]155ITR442(AP)
Anjaneyulu J.1. These are references at the instance of the Commissioner of income-tax, under s. 256(1) of the I.T. Act, 1961. In R.C. No. 153 of 1978, which relates to the income-tax assessment years 1970-71 and 1972-73, the following question of law is referred for our opinion : 'Whether, on the facts and in the circumstances of the case, the accrued dividends on vacant chits and arrears are assessable in the year in which such dividends arise ?' 2. In R. C. No. 149 of 1978, which relates to the income-tax assessment year 1973-74, the following question of law is referred for our opinion : 'Whether, on the facts and in the circumstances of the case, the accrued dividends on vacant chits are assessable in the year in which such dividends were allowed to the foreman ?' 3. Although the questions of law in both the references are in a slightly different form, they represent the same controversy. Indeed, in R. C. No. 149 of 1978, it was agreed that the decision in R.C. No. 153 of 1978 wou...
Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Bilquis Jaha ...
Court: Andhra Pradesh
Decided on: Jun-12-1984
Reported in: (1985)44CTR(AP)9; [1984]150ITR508(AP)
Anjaneyulu, J. 1. The following question of law is referred to us under s. 256(1) of the I.T. Act, 1961 : 'Whether, on the facts and in the circumstances of the case, in computing the capital gains, the estate duty payable on the property consequent on the death of Nawab Rais Yar Jung is to be taken into account ?' 2. The assessee was a co-owner of certain properties, which devolved on the heirs of the late Nawab Rais Yar Jung. The properties included a large plot land in Yousufguda, which was sold on July 27, 1964, for a sum Rs. 3,58,190. The assessee held a 1/8th shares in the property and the capital gain corresponding to the assessee's share was determined at Rs. 15,974. Before the ITO, the assessee claimed that the amount of estate duty payable in respect of the property on the death of Nawab Rais Yar Jung should be allowed as a deduction and if such deduction is allowed, there would be no capital gain at all for purposes of computation. The ITO rejected the contention on the grou...
P. Venkata Krishnayya Naidu and Sons Vs. Commissioner of Income-tax, A ...
Court: Andhra Pradesh
Decided on: Jun-12-1984
Reported in: (1985)49CTR(AP)278; [1984]150ITR545(AP)
Anjaneyulu, J.1. This reference under s. 256(1) of the I.T. Act, 1961, raises a question of general importance. The following question is referred by the Income-tax Appellate Tribunal for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, a registered firm can be penalised for delay in filing the return under s. 271(1)(a) of the Act, when no tax is ultimately found to be due on the date of filing the return ?' 2. The assessee is a firm registered under s. 185 of the I.T. Act (hereinafter referred to as 'the Act'). It should have filed its return of income by September 30, 1970. The return was filed on September 25, 1972. There was thus a delay of about two years in filing the return. On appeal to the AAC and the Income-tax Appellate Tribunal, reasonable cause was accepted for a part of the period of delay, with the result that, eventually the Tribunal held that there was no reasonable cause for failure to furnish the return of income for a period o...
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