Andhra Pradesh Court September 1986 Judgments
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D. Balasubrahmanyam and ors. Vs. Singareni Collieries and anr.
Court: Andhra Pradesh
Decided on: Sep-17-1986
Reported in: (1987)IILLJ473AP
1. The second respondent, P. Kailasa Rao, had made an application to the 1st respondent, the Singareni Collieries Company Ltd., Kothagudem, for an appointment in the company. That application reads as follows :- 'Dear Sir, With due respect, I approach your goodself for a suitable post in your esteemed concern. I am a graduate Mechanical Engineer working in an open cast Mine for the last five years in the Eastern Coalfield Ltd., a subsidiary of Coal India Limited. At present, my designation is Engineer Excavation. I attach herewith a Bio-data and the concerned certificates for your kind perusal. Hope that you will please consider my case sympathetically.' The second respondent's application for appointment did not specify any post nor was it a result of any advertisement or other publication made by the Singareni Colleries inviting applications for the filling up of any post. It is not known as to how the second respondent has come to know that the Singareni Colleries had a vacant po...
Mohd. Abdul Hameed Vs. High Court of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Sep-12-1986
Reported in: (1987)IILLJ477AP
ORDER1. This writ petition is concerned with a dispute as to conferment of full membership in the category of High Court Shorthand Writers. The writ petitioner and respondents 2 to 5 are all shorthand writers of the High Court. The High Court, by its proceedings, had conferred full membership in the substantive post of shorthand writers on respondents 2 to 5 on dates earlier to the date on which full membership of shorthand writer was conferred on the petitioner. The petitioner had, therefore, filed this writ petition seeking a declaration from this Court to the effect that he is senior to respondents 2 to 5 in the category of approved probationers of Court Masters and Personal Assistants to Hon'ble Judges and Registrars and that, therefore, full membership in the category of shorthand writers should be conferred earlier on him to respondents 2 to 5. I notice that this writ petition has been admitted on 29th July, 1980 sometime soon after the impugned action taken by the High Court. 2....
V. Narayana Rao and anr. Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Sep-05-1986
Reported in: AIR1987AP53
Jeevan Reddy, J.1. Ever since 1963 when the Supreme Court rendered the decision in what has come to be popularly known as 'Balaji's Case' : AIR1963SC649 which is referred to as locus Classicus of learning on Backward Classes, volumes have been written on the question of reservation in educational institutions and services in favour of Backward Classes. High learning has flown into the views expressed by the Supreme Court in a number of judgments rendered subsequently on the subject. Even so, the problems arising in this regard still defy solution. It is unfortunate that developments over a quarter of a century have not given a quietus to this problem. It is well to refer to the following observations of Venkataramiah J., in K. C. Vasanthkumar v. State of Karnataka : AIR1985SC1495 'The questions involved in these cases are delicate ones and have, therefore, to be tackled with great caution. The issues raised here and the decision rendered on them are bound to have a great impact on soci...
Radio Instruments Associates (P) Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Sep-03-1986
Reported in: (1987)64CTR(AP)317; [1987]166ITR718(AP)
Anjaneyulu, J.1. The Income-tax Appellate Tribunal referred the following question of law to this court under section 256(2) of the Income-tax Act, 1961 ('the Act' for short) : 'Whether, on the facts and in the circumstances of the case, a declaration filed under the Voluntary Disclosure of Income and Wealth Ordinance of 1975, would save the assessee from addition of Rs. 1,02,000 as income from undisclosed sources under section 68 of the Income-tax Act, 1961?' 2. The assessee is a private limited company and the assessment year concerned is 1973-74. The assessee manufacturers radios, transistors, tape recorders and components used in radios and television sets. It has its heads office at Hyderabad and a branch at Delhi. For the assessment year 1973-74, the assessee filed a return declaring a loss of Rs. 3,491 for the accounting year ending March 31, 1973. During the scrutiny of the accounts, the Income-tax Authorities noticed that the assessee had an account in its books for one Standa...
Rani J. Sarala Devi Vs. Commissioner of Wealth-tax
Court: Andhra Pradesh
Decided on: Sep-03-1986
Reported in: [1987]167ITR717(AP)
Jeevan Reddy, J.1. There three references are made under section 27(1) of the Wealth-tax Act. The assessee are equity shareholders in Orient Longman Ltd. In F/C/ No/ 105 of 1981, the assessment years concerned are 1974-75, 1975-76 and 1976-77,where as in the other two references, the relevant assessment years are 1975-76 and 1976-77. The corresponding valuation dates for the said assessment years are Septmber 30, 1973, September 30, 1974,and September 30, 1975, respectively. It is not really necessary to state the facts in all the three cases. It would be enough if we state the facts in R. C. No. 105 of 1981. 2. The assessee is holding 38, 130 equity shares in Orient Longman Ltd. The shares of this company are not quoted on the stock exchange. The assessee returned the value of the shares as per the auditor's certificate. But the Wealth-tax Officer did not accept same and proceeded to value of the shares, the Wealth-tax Officer, inter alia, excluded the following two items with which a...
Commissioner of Income-tax Vs. V. Veeri Naidu and Sons
Court: Andhra Pradesh
Decided on: Sep-02-1986
Reported in: [1987]168ITR567(AP)
Y.V. Anjaneyulu, J.1. These applications filed under section 256(2) of the Income-tax Act, 1961, relate to the same assessee but for different assessment years. The Revenue is aggrieved by the refusal by the Income-tax Appellate Tribunal, Hyderabad, to refer the following question of law to this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the firms of M/s. Vegi Veeri Naidu and Sons, Visakhapatnam, and M/s. Vegi Venkateswara Rao and Brothers, Visakhapatnam, are two different entities and not one and the same entity and the Income-tax Officer cannot make a single assessment clubbing the income of both the firms ?' 2. Having looked into the facts of the case, we are not persuaded to accept the submission of learned standing counsel for the Revenue that a question of law does arise from the order of the Tribunal. It is not in dispute that there are two separate partnership firms constituted under two separate dee...
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