Andhra Pradesh Court November 1987 Judgments
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Grindwell Norton Ltd. Vs. Andhra Pradesh State Electricity Board, Hyde ...
Court: Andhra Pradesh
Decided on: Nov-27-1987
Reported in: AIR1989AP14
Jeevan Reddy, J.1. Two questions arise in this batch of writ petitions filed by Grindwell Norton Ltd., Tirupati, a Public Limited Company, having its factory at Karkambadi village of Chandragiri Taluk, in Chittoor District. They are :i) what are the minimum charges payable by the petitioner under the agreement entered into by it with the respondent-Electricity Board? And ii) whether the petitioner is relieved of the obligation to pay the minimum charges on account of the interruptions in, and irregular voltage of the power supplied? These questions have to be answered with reference to the terms and conditions of the agreement entered into between the petitioner and the Electricity Board, and the relevant terms and conditions of supply which, indeed, constitute terms of agreement between the parties.2. I. Factual Matrix :On 1-10-1977 the petitioner applied to the Electricity Board requesting it to confirm that the Board will be able to meet the petitioner's power requirements, and to ...
Commissioner of Income-tax Vs. G. Viswanatham
Court: Andhra Pradesh
Decided on: Nov-27-1987
Reported in: [1988]172ITR401(AP)
B.P. Jeevan Reddy, J. 1. Two questions are referred under Section 256(1) of the Income-tax Act, 1961, one at the instance of the assessee and the other at the instance of the Revenue. The question referred at the instance of the assessee is :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the initiation of reassessment proceedings was valid on the ground that the finding given in its order dated September 9, 1974, in I.T.A. No. 1229/ Hyd/1972 was a finding necessary for the disposal of that appeal '2. At the instance of the Revenue, the following question is referred:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessment for1966-67 made under Section 147 read with Section 150(1) is liable to bequashed '3. The assessee, as the karta of a joint family, was a partner in a firm, M/s. Gotturi Veeranna & Sons. Disputes arose between the p...
Andhra Provincial Village Officers Association and ors. Etc. Vs. Gover ...
Court: Andhra Pradesh
Decided on: Nov-27-1987
Reported in: AIR1988AP180
K. Bhaskaran, C.J.1. These writ petitions are for the issue of a writ of Mandamus directing the respondents (the Government of Andhra Pradesh represented by its Revenue Secretary, and the Commissioner of Land Revenue, Government of Andhra Pradesh) to forthwith implement the direction given by the Supreme Court in the judgment in SLP Nos. 846 and 1804 of 1987 dated 8-5-,1987 (reported in : (1987)IILLJ438SC ) as reiterated by the orders of that Court dated 11-8-1987 by absorbing all the qualified erstwhile part-time village officers, in the post of village assistants. One of the writ petitions (W.P. No. 13515/87) wherein similar relief was sought having been dismissed by the judgment dated 24-9-1987 : reported in (1987) 2 APLJ (HC) 351 the writ appeal has been preferred. The point for decision being the same in all these writ petitions and the Writ appeal, they were heard together and are being disposed of by this common judgment. 2. As a result of the coming into force of the Andhra Pra...
Commissioner of Income-tax Vs. Indian Medicine (Sales House)
Court: Andhra Pradesh
Decided on: Nov-26-1987
Reported in: (1988)70CTR(AP)92; [1988]172ITR517(AP)
Y.V. Anjaneyulu, J. 1. This reference arises under the Income-tax Act, 1961 ('the Act' for short). The Income-tax Appellate Tribunal referred the following question of law for the consideration of this court under section 256(1) of the Act. 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the appeal filed before it by the firm of M/s. Indian Medicine (Sales House), Vijayawada, for the assessment year 1975-76 was a composite appeal both against the assessment as such and also against the order of registration under section 185 of the Income-tax Act, 1961, and both the question of validity of assessment made on the assessee-firm and the question of refusal of registration could be decided buy it in this appeal ?' 2. The matter relates to the income-tax assessment year 1975-76. The assessee is a partnership firm carrying on business in the purchase and sale of pharmaceuticals. It was constituted by a deed of partnership...
Commissioner of Income-tax Vs. K. Subbaraju and Venkateswara Rao and C ...
Court: Andhra Pradesh
Decided on: Nov-26-1987
Reported in: [1989]175ITR307(AP)
Y.V. Anjaneyulu, J. 1. The following four questions are referred by the Income-tax Appellate Tribunal for the consideration of this court under section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the value of the stock written off by the assessee was an allowable deduction (2) If the answer to the question No. (1) is in the affirmative, whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the value of the stock was allowable for the assessment year 1975-76 (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the contribution made to the welfare fund was deductible under section 37(1) (4) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the interest due by the partners...
Commissioner of Income-tax Vs. M. Vykunta Rao
Court: Andhra Pradesh
Decided on: Nov-26-1987
Reported in: [1988]173ITR364(AP)
Y.V. Anjaneyulu, J. 1. The Income-tax Appellate Tribunal made this reference at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961. The reference relates to the assessment years 1972-73, 1976-77 and 1977-78. The question referred for consideration is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in upholding the order of the Appellate Assistant Commissioner cancelling the assessments made on the assessee for each of the assessment years under reference ?' 2. The assessee was a partner in a partnership firm in his capacity as karta of a joint family. His minor sons were admitted to the benefits of the partnership. The Income-tax Officer held the view that the share income of the minor sons was includible in the hands of the assessee as an individual under section 64(1)(iii) of the Income-tax Act for the assessment year 1972-73. 3. For the assessment years 1976-77 and 1977-78, the assessee seceded from t...
Commissioner of Income-tax Vs. R.Y. Singara Mudaliar
Court: Andhra Pradesh
Decided on: Nov-26-1987
Reported in: (1988)73CTR(AP)158; [1988]172ITR608(AP)
Y.V. Anjaneyulu, J. 1. The assessee in this case carries on a business in the purchase and sale of yarn. For the income-tax assessment year 1978-79, he filed a return declaring his income from the aforesaid business for which accounts were maintained. Accounts were maintained for the Pongal year ending on January 13, 1978. The assessee has also shares in two partnership firms, accounts relating to which were closed on December 31, 1977. The assessee's income from these two firms was duly declared in the return filed. There is yet another firm known as R. Y. Singaram Mudaliar & Co., Ekambarakuppam, accounts relating to which were closed on March 31, 1978. The assessee did not declare the share income from this partnership firm on the ground that his own account books were closed on January 13, 1978, and the accounts of the partnership firm were closed subsequent to that date. According to the assessee, the share income arising from the last-mentioned partnership firm falls for considera...
Gafoorunnisa Begum Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-26-1987
Reported in: [1988]172ITR193(AP)
Y.V. Anjaneyulu, J. 1. These two references made by the Income-tax Appellate Tribunal at the instance of the assessee relate to the assessment years 1977-78 and 1978-79. The question referred for the consideration of this court is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the cost of right shares cannot be taken into account for working out the assessable capital gains ?' 2. The assessee subscribed to certain shares in Motor Industries Company Limited (MICO). The MICO subsequently declared bonus shares on more than one occasion and had also declared right shares. For the purpose of the present reference, we are concerned with the right shares which were offered at the rate of Rs. 175 per share and the assessee became entitled to subscribe for 137 right shares. 3. In the previous year relevant to the assessment year 1977-78, the assessee had sold 100 MICO shares and subsequently in the assessment year 1978-79, 300 MICO shar...
Commissioner of Income-tax Vs. Mahmood Jung Bahadur
Court: Andhra Pradesh
Decided on: Nov-24-1987
Reported in: (1988)70CTR(AP)77; [1988]172ITR592(AP)
Y.V. Anjaneyulu, J. 1. This reference made by the Income-tax Appellate Tribunal for the income-tax assessment year 1973-74 is at the instance of the Revenue. Two questions are referred for the consideration of this court. They are : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in holding that the Income-tax Officer was not competent to bring to tax the capital gains for the assessment year 1973-74 on the ground that the lands vested in the Government prior to the assessment year under consideration (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the interest has to be assessed on accrual basis ?' Lands in survey Nos. 30, 43 and 72 situated at Bakshiguda were acquired under the Land Acquisition Act. The total extent was 35 acres 25 guntas. Invoking the provisions of section 17 of the Land Acquisition Act, possession of the lands was taken on January 12, 1967. Thereafter, award pr...
Shaha Perajchand Nowpaji Vs. Commissioner of Gift-tax
Court: Andhra Pradesh
Decided on: Nov-23-1987
Reported in: [1988]173ITR439(AP)
Y.V. Anjaneyulu, J. 1. The Income-tax Appellate Tribunal made this reference under section 26(1) of the Gift-tax Act. The assessment year involved is 1973-74 for which the relevant previous year commenced from October 20, 1971, and ended on November 5, 1972. The assessee was a partner in a partnership firm in his individual capacity. It appears that a sum of Rs. 1,71,373 standing to the credit of his account in the partnership books was thrown into the common stock of the joint family on October 20, 1971, so that after the individual property was impressed with the character of the joint family property, it became the property of the family consisting of the assessee, his wife and his son. For the assessment year 1973-74, the question arose whether the assessee's impressing his individual property of the value of Rs. 1,71,373 with the character of joint family property constituted a gift either wholly or partly for purposes of the Gift-tax Act. Noticing the provisions contained in sect...
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