Andhra Pradesh Court June 1984 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The State of Andhra Pradesh Vs. Ruldu Ram and Sons
Court: Andhra Pradesh
Decided on: Jun-12-1984
Reported in: [1987]64STC465(AP)
Y.V. Anjaneyulu, J.1. This revision relates to the assessment year 1974-75. The Commercial Tax Officer levied penalty of Rs. 75,925 under section 14(8) of the A.P. General Sales Tax Act (for short 'the Act'). The assessee purchased Gopika Ghee from Hindustan Milk Food ., Rajahmundry. During the year 1974-75, the purchases amounted to Rs. 3,57,290. It appears the assessee did not file a return voluntarily. When the ghee was being transported, the check post authorities detected the purchases made by the assessee. Subsequently, thereafter, the assessee filed A-1 return and disclosed the turnover of Rs. 3,57,290 on which he was liable to pay sales tax. It is not in dispute that the return filed by the assessee was accepted without any variation and the assessee had also paid the corresponding tax. 2. For the assessee's failure to file the return voluntarily and before detection by the authorities, the Commercial Tax Officer took proceedings under section 14(3) read with section 14(8) of t...
Commissioner of Income-tax Vs. Veljan Hydrair (P.) Ltd.
Court: Andhra Pradesh
Decided on: Jun-11-1984
Reported in: (1985)44CTR(AP)19; [1985]151ITR734(AP)
Jeevan Reddy, J.1. The question referred to us by the Income-tax Appellate Tribunal, Hyderabad, for our opinion is : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to relief under section 80J(3) ?' 2. The brief facts to the extent they are relevant to the said question are that the petitioner is a new industry which went into production for the first time in March, 1967. The first assessment took place for the assessment year 1968-69 No profit was made in that year. In fact the petitioner had suffered loss. Hence, no claim was made for deduction under s. 80J. Even for the assessment years 1969-70, 1970-71 and 1971-72, no profit was made and, hence, no claim was made under s. 80J by the assessee. For the first time in respect of the accounting year relevant to the assessment year 1972-73, the assessee made a profit and a claim under s. 80J was made by the assessee not only for that assessment year, but also for the previous four assessment years. T...
- ‹ Prev
- 1
- 2
- Next ›