Andhra Pradesh Court March 1986 Judgments
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Commissioner of Income-tax Vs. H. Abdul Bakshi and Bros.
Court: Andhra Pradesh
Decided on: Mar-28-1986
Reported in: [1986]160ITR94(AP)
Y.V. Anjaneyulu, J.1. This reference made by the Income-tax Appellate Tribunal, Hyderabad ('the Tribunal', for short), under section 256(1) of the Income-tax Act, 1961 ('the Act', for short), at the instance of the Commissioner of Income-tax came up for hearing before a Division Bench consisting of P. A. Choudary and Upendra Lal Waghray JJ. During the course of arguments, the assessee relied on an earlier Division Bench judgment of this court in Addl. CIT v. China Krishnamurthy : [1980]121ITR326(AP) . The learned judges were of the view that the decision in China Krishnamurthy's case : [1980]121ITR326(AP) requires 'reconsideration in part'. Accordingly, the Division Bench directed the matter to be referred to a Full Bench and the matter is accordingly laid before us for consideration. 2. The facts may be noticed briefly. The assessee is a registered firm carrying on business in purchase and sale of tanned skins. For the assessment year 1967-68, the Income-tax Officer included a sum of ...
Tax Recovery Officer Vs. D.V. Subharayudamma and ors.
Court: Andhra Pradesh
Decided on: Mar-25-1986
Reported in: [1991]189ITR31(AP)
G. Radhakrisha Rao, J.1. Datla Venkata Narasimha Raju, the debtor, a resident of Rajahmundry, filed an insolvency petition under section 10 and 13 of the Provincial Insolvency Act on April 20, 1976. The learned Subordinate Judge, Rajahmundry, by his order dated April 23, 1977, adjudged Venkata Narasimha Raju as an insolvent. No evidence was adduced on behalf of the Income-tax Officer to substantiate the plea that the insolvent has some more properties which were secreted and that he has not valued his assets. According to the 1st respondent-Income-tax Officer, the petitioner himself valued item No. 2 at Rs. 1,25,000 for wealth-tax purposes and they have got a charge over the assets of the petitioner, respondents Nos. 2 and 3 remained ex parte. Items Nos. 1 and 2 of the schedule were brought to sale by means of a public auction by the Official Receiver. The wife of Venkata Narasimha Raju participated in the auction and she was found to be the highest bidder of the 'B' schedule property ...
M. Murali Mohan Vs. State (income-tax Officer, Nalgonda)
Court: Andhra Pradesh
Decided on: Mar-18-1986
Reported in: [1987]168ITR729(AP)
Rama Rao, J.1. This petition is to quash the proceedings of the Special Judge for Economic Offences, Hyderabad, in Crl. M.P. No. 1524 of 1984, in C.C. No. 94 of 1984, confirmed by the Metropolitan Sessions Judge, Hyderabad. The facts arising in this petition may be briefly stated : For the assessment year 1980-81, the petitioner field the return under the Income-tax Act admitting a total income of Rs. 15,481. On scrutiny of the books of account, the Income-tax Officer, Nalgonda, found that in collusion with the second accused, he had introduced fictitious purchases of yarn of Rs. 75,000 for the manufacture of bandage cloth by him and on that basis a sum of Rs. 75,000 was added to the income declared by the petitioner. On appeal against the said assessment, the Appellate Assistant Commissioner, Hyderabad, by his order dated January 27, 1984, set aside the orders passed by the Income-tax Officer and directed him to redo the assessment. After the assessment order was passed, the Income-ta...
G. Vijaya Kumar Vs. State Bank of India, Hyderabad and anr.
Court: Andhra Pradesh
Decided on: Mar-17-1986
Reported in: AIR1986AP353; [1987(54)FLR202]
ORDER1. The petitioner is an applicant for the post of Probationary Officer with the respondent Bank. The petitioner is a Scheduled Caste candidate and his application was made for one of the reserved posts. He appeared for the written test on 21st December, 1980 and was declared successful in that written test. He appeared before the Bank's Central Recruitment Board. In the oral interview, he was successful. Accordingly he was intimated by Bank's proceedings dated 3-10-1980 that he had been selected for appointment as Probationary Officer in the State Bank of India. He was called upon to appear for medical check-up and in the medical check up the petitioner was declared to be colour-blind. On the basis of that medical finding, the petitioner was found not suitable for appointment as Probationary Officer. Accordingly the petitioner was rejected for appointment for the Probationary Officer of the Bank. The writ petition has been filed by the petitioner impugning the validity of that ord...
Ellanda Pratap and anr. Vs. the State
Court: Andhra Pradesh
Decided on: Mar-06-1986
Reported in: 1986CriLJ2108
ORDERRama Rao, J.1. This is a petition to quash the proceedings in S. T. C. No. 11/85 on the file of Special Judge for cases under Essential Commodities Act.2. The prosecution was launched against the petitioners under Section 33 of the A.P. Petroleum Products (Licensing and Regulation of Supply) Order 1980 on the ground that the sample H, S. D. Oil did not fulfil the specifications prescribed by the Indian Standard Institution. On the basis of the report dt. 11-2-1984 and the opinion thereon the charge-sheet was filed. Petitioner 1 is working as salesman in M/s Ghanpur Filling Station, Ghanpur and the second petitioner is the partner of M/s. Ghanpur Filling Station and the Filling Station is dealer of the Indo-Burma Petroleum Company Limited. Formerly both the petitioners were charge-sheeted in S. T. C. 23/84 in the court of the Special Judge for trial of cases under Essential Commodities Act. During the trial the prosecution examined P.Ws. 1 to 5 and also marked Exs. P-l to P-l 1. At...
Nizam Sugar Factory Ltd. Vs. Collector of Central Excise and ors.
Court: Andhra Pradesh
Decided on: Mar-05-1986
Reported in: 1986(10)ECC35; 1987(27)ELT40(AP)
Choudary, J.1. The writ petitioner is a public limited company owned and controlled by the State Government of Andhra Pradesh. It is one of the largest and biggest manufacturers of sugar in this State. For the above purpose, it has set up various units of vacuum pan process factories in various parts of the State. One such unit is a Zaheerabad with which this writ petition is concerned. Production of sugar is leviable to central excise duty. In order to secure payment of excise duty on the manufactured sugar, the relevant Central Excise Rules of 1944 made under the Central Excises and Salt Act, 1944 insist upon observance of certain prescribed procedures for the removal of the manufactured sugar from and out of the godowns of the company which are required statutorily to be kept. 2. On 24.4.1978, the Superintendent of the Central Excise (Audit) along with his staff during their routine visit of the above unit found two lorries, viz., APG 953 and AAT 3790 loaded with 176 sugar bags inte...
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