Andhra Pradesh Court January 1987 Judgments
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P. Nestalamma K. Akkullamma Vs. S. Adibabu and ors.
Court: Andhra Pradesh
Decided on: Jan-22-1987
Reported in: [1990]67CompCas110(AP)
Jagannadha Rao, J.1. Two questions arise for decision in these two appeals. The first question is whether the provision in section 92 A of the motor vehicles Act, 1939 (for short 'the Act'), with regard to the liability on the principal of 'no fault' brought in by Act 47 of 1982, is retrospective in nature. The second question is whether, on the facts of each of these two appeals, negligence on the part of the driver of the vehicle is made out. 2. C. M. A. No. 1006 of 1981 arises out of O. P. No. 54 of 1980, while C. M. A. No. 47 of 1982 arise out of O. P. No. 51 of 1980. These two original petitions and some other original petitions were disposed of by the Motor Accidents Claims Tribunal, East Godavari at Rajahmundry by a common judgment. The Tribunal came to the conclusion that the evidence adduced on behalf of the claimants did not establish negligence on the part of the driver of the vehicle at the time when the two persons in question died consequent to the accident that occurred ...
Rugia Begum and ors. Vs. Iqbal Ali Khan
Court: Andhra Pradesh
Decided on: Jan-21-1987
Reported in: AIR1989AP30
1. The unsuccessful defendants are the appellants. The trial Court decreed the suit for redemption. On appeal, it was confirmed. Thus the second appeal.2. The facts are not in dispute. The suit property was hypothecated on Nov. 27, 1941 equivalent to 23rd Dhai 1351 Fasli for consideration and the respondent-plaintiff purchased the hypotheca with equity of redemption on Mar. 29, 1957 from the heirs of the mortgagors under Ex.A-3 dt. Mar. 29, 1957 to which two minors were parties, represented by their mother as de facto guardian. The plaintiff, as purchaser of the property, sought to redeem the mortgage and laid the suit. The principal defence taken by the appellants is that the minors were not represented by the proper guardian. Under Mahomedan Law, mother being a de facto guardian, she is incompetent to enter into a transaction on behalf of minors. Therefore, the transaction is void, thereby the respondent-plaintiff acquired no title nor interest under Ex. A-3 to enforce the claim in t...
Parameswara Cotton Mills Vs. Commissioner of Commercial Taxes, Hyderab ...
Court: Andhra Pradesh
Decided on: Jan-21-1987
Reported in: [1987]66STC120(AP)
K. Bhaskaran, C.J. 1. We have heard the learned counsel for the appellant and also the learned Government Pleader on behalf of the respondent. 2. When the Deputy Commissioner passed an order in May, 1983, setting aside the assessment levying sales tax on multi-point, the settled legal position is that it is liable to tax at single point. That order has been revised by the Commissioner of Commercial Taxes in October, 1986, holding that the Deputy Commissioner had no jurisdiction to entertain a revision at the instance of the assessee, and that his jurisdiction was confined to cases where he entertained it suo motu in the interests of the Revenue. This position is evidently wrong in view of the decision in Board of Revenue v. Raj Brothers Agencies : [1973]3SCR492 . 3. It was contended by the learned Government Pleader that in view of the amendment to the relevant provision, which empowers the Deputy Commissioner to revise only where the assessment order is found to be prejudicial to the ...
Pyla Nestalamma and anr. Vs. Sreeram Setti Adibadu and ors.
Court: Andhra Pradesh
Decided on: Jan-21-1987
Reported in: II(1987)ACC563
Jagannadha Rao, J.1. Two questions arise for decision in these two appeals. The first question is whether the provision in Section 92A of the Motor Vehicles Act (for short the 'Act') with regard to the liability on the principle of 'no fault' brought in by Act 47 of 1982 is retrospective in nature. The second question is whether on the facts of each of these two appeals, the negligence on the part of the driver of the vehicle is made out.2. C.M.A. 1006 of 1981 arises out of O.P. No. 54 of 1980 while C.M.A. 47 of 1982 arises out of O.P. 51 of 1980. These two O.Ps. and some other O.Ps. were disposed of by the Motor Accidents Claims Tribunal, East Godavari at Rajahmundry by a common judgment. The Tribunal came to the conclusion that the evidence adduced on behalf of the claimants did not establish negligence on the part of the driver of the vehicle at the time when the two persons in question died consequent to the accidents occurred on 13-10-1979. On the basis of the said finding, the Tr...
Andhra Sugars Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-20-1987
Reported in: [1987]165ITR259(AP)
Rama Rao, J. 1. The question referred under section 256(1) of the Income-tax Act of 1961 is as follows : 'Whether, on the facts and in the circumstances of the case, the provision of section 40(c)(i)(A) of the Act of 1961 can be applied for making a disallowance of Rs. 98,673 paid to the whole-time directors of the company as remuneration pertaining to the assessment year 1971-72 and earlier and claimed in the assessment year 1972-73 after the sanction of the Company Law Board was received ?' 2. The assessee-company claimed deduction of an amount of Rs. 98,673 under the head 'Expenditure not relating to the year' as the amount represented the remuneration and sitting fee payable to three of its directors in the accounting period relevant to the assessment year 1971-72. Though the amount was paid to the directors during the accounting year relevant to the assessment year 1971-72 as advances, the final adjustment could not be made in the absence of sanction from the Company Law Board for...
Commissioner of Income-tax Vs. Markapakula Agamma
Court: Andhra Pradesh
Decided on: Jan-20-1987
Reported in: (1987)63CTR(AP)108; [1987]165ITR386(AP)
Rama Rao, J. 1. The Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, referred the following question of law : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that capital gains does not arise on acquisition by the Government of the lands in which the assessee had right of protected tenancy ?' The assessee was a protected tenant in respect of lands measuring Acs. 44-19 guntas situated in Yusufgude, within the limits of Hyderabad Municipality. Pursuant to the acquisition proceedings by the State Government for the purpose of the Housing Board, the lands vested in the Government on May 18, 1972. A total compensation of Rs. 10,66,472 was awarded for the lands and the assessee being a protected tenant, she was held to be entitled to 60% of the same and awarded Rs. 6,39,883. The Income-tax Officer levied capital gains on the said amount after giving usual statutory deductions. On appeal...
Uma Maheswari and Company Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jan-20-1987
Reported in: (1987)62CTR(AP)115; [1987]167ITR628(AP)
P. Rama Rao, J.1. The question referred at the instance of the assessee is whether, on the facts and in the circumstances of the case, the penalty of Rs. 15,000 levied by the Income-tax Officer under section 271(1)(c) of the Income-tax Act, 1961, for the assessment year 1970-71 is valid in law At the outset, it may be stated that the assessee is absent and not represented and as such we proceed to consider the case on merits. Originally, the assessment on the assessee-firm was finalised on October 8, 1970, accepting the return filed on July 28, 1970. Later, the assessment was reopended under section 147(a) of the Income-tax Act and a return was filed admitting an income of Rs. 32,828. The reassessment was completed on November 14, 1974, on a total income of Rs. 32,830. Regarding the concealed income with reference to the original return, the Income-tax Officer levied penalty of Rs. 15,000 under section 271(1)(c) of the Act. On appeal, the Appellate Assistant Commissioner confirmed the ...
Venkatasatyanarayana Timber Depot Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Jan-20-1987
Reported in: [1987]165ITR253(AP)
P. Rama Rao, J. 1. Under s. 256(1) of the IT Act, 1961, the ITAT referred the following questions of law : (1) 'Whether, the Appellate Tribunal is justified in holding that s. 40A (3) has got application in the case of payments made for the purpose of stock in trade (2) Whether, the amount paid to sellers amounting to Rs. 27,379 for purchase of timber falls within the purview of the circular of CBDT No. 220 dt. 31-5-1977 ?' 2. The ITO disallowed the expenditure of Rs. 27,379 on the ground that such payments were made in cash in contravention of s. 40A (3) of the IT Act, 1961. The ITO negatived the plea of the assessee that the payments were made due to unavoidable circumstances and further the genuineness of payment and the identity of payee are proved. On appeal, the CIT (A) and on further appeal the ITAT confirmed the order of the ITO. 3. The ld. counsel for the assessee raised two-fold contention : viz., the payments made for the purchase of stock in trade are not covered by s. 40A...
T. Damodhar Rao and ors. Vs. the Special Officer, Municipal Corporatio ...
Court: Andhra Pradesh
Decided on: Jan-20-1987
Reported in: AIR1987AP171
ORDER1. The broad question that falls for consideration is whether the Life Insurance Corporation of India and the Income-tax Department, Hyderabad, can legally use the land owned by them in a recreational zone within the city limits of Hyderabad for residential purposes contrary to the developmental plan published in G.O.Ms. No. 414 M.A. dt. 27-9-1975.2. Although the City of Hyderabad was founded about 400 years ago in 1951 (sic) around the present area of the historic Charminar, its growth till recently was never regulated by settled laws. During these four centuries, the city had grown in all directions without any plan or design. Particularly after the formation of the State of Andhra Pradesh and in the aftermath of the second world war, this city had started growing wildly and almost as an uncultivated jungle. For the first time, its civic problems have, therefore, become unmanageable. Although by size and population, Hyderabad is today one of the country's biggest cities, it is a...
A.S. Sarma and ors. Vs. Union of India
Court: Andhra Pradesh
Decided on: Jan-19-1987
Reported in: (1987)67CTR(AP)131; [1989]175ITR254(AP)
Rama Rao, J. 1. These writ petitions are for the issue of an appropriate writ declaring that the restricted connotation of an accountant as chartered accountant in the Explanation to section 44AB of the Income-tax Act, 1961, is unconstitutional and declaring that the petitioners are also eligible to audit the accounts for the purpose of section 44AB of the Income-tax Act, 1961. 2. The petitioner in W.P. No. 16961 of 1984 is an income-tax practitioner and petitioners Nos. 1 and 2 in W. P. No. 930 of 1985 are income-tax practitioners and the 3rd petitioner is an advocate. The averments in support of the writ petition may be briefly stated : The petitioners are income-tax practitioners and an advocate who have been practising in tax matters arising under direct tax statutes. The income-tax practitioners are members of the Institute of Income-tax Practitioners. Though the Companies Act provides that the audit of the companies should be done by chartered accountants, an income-tax practitio...
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