Andhra Pradesh Court November 1987 Judgments
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Venkata Krishna Constructions and anr. Vs. Commercial Tax Officer, No. ...
Court: Andhra Pradesh
Decided on: Nov-13-1987
Reported in: [1988]68STC287(AP)
B.P. Jeevan Reddy, J.1. Three identical contentions are raised in these two writ petitions, viz., (i) that section 6-A of the A.P. General Sales Tax Act is unconstitutional and void; (ii) that the petitioners cannot be treated as 'dealers' for the purpose of section 6-A; and (iii) even if the petitioners are not right in their first two contentions, still they are not liable to pay any sales tax on the material purchased by them, inasmuch as the material purchased by them is not consumed by them in the manufacture of other goods for sale, or otherwise, within the meaning of clause (a) in section 6-A. Learned counsel stated that all the three points are concluded by the decisions of this Court - the first two against the petitioners, and the third one in their favour. He brought to our notice that the constitutionality of section 6-A has been upheld by a Bench of this Court in Hindustan Milkfood . v. State of Andhra Pradesh , followed in Nandanam Construction Company v. Assistant Commis...
Anam Venkata Krishna Reddy Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-12-1987
Reported in: (1988)72CTR(AP)16; [1988]172ITR425(AP)
B.P. Jeevan Reddy, J. 1. Two questions are referred by the Income-tax Appellate Tribunal to this court under section 256(1) of the Income-tax Act, which read thus : '1. Whether, on the facts and the circumstances of the case, the Income-tax Appellate Tribunal was legally right in permitting the respondent-Income-tax Officer to raise before it in an appeal filed by the assessee an entirely new plea for the first time to sustain an assessment on the capital gains derived on the sale of the assessee's residential house 2. Whether, in any event, and on the facts and in the circumstances of the case, the capital gains derived on the sale of the assessee's residential house is exempt under section 54 of the Income-tax Act, 1961 ?' 2. The relevant facts are that the assessee is a Hindu undivided family. It owned a house at Nellore which was an ancestral property, which it sold for a sum of Rs. 1,65,000 in the year 1975. In the assessment proceedings for the assessment year 1976-77, the asses...
Deccan Gelatine (P) Ltd. Vs. Income-tax Officer, D-ward, Company Circl ...
Court: Andhra Pradesh
Decided on: Nov-12-1987
Reported in: [1988]172ITR195(AP)
A. Raghuvir, J. 1. M/s. Deccan Gelatine (P) Ltd. sought for a certificate under section 230A of the Income-tax Act for purposes of registration of a document. The certificate was refused. That order is assailed in this writ petition. Pending admission of the writ petition, the Income-tax Officer, B-ward, was directed to file a counter. In the counter, he averred that on September 26, 1986, a search was made by the Income-tax Department and certain books were seized from the premised of the assessee, but 'No books of account relating to the assessment year 1987-88 were seized'. The return for the assessment year 1987-88 could be filed. If only the return is filed, it will be known whether the assessee has suppressed the income or not. It is averred that agricultural lands were sold is not accepted. The enquiry revealed that lands sold were non-agricultural lands and further : 'Petitioner had also sold firewood, stones and eucalyptus trees for Rs. 6,075, Rs. 9,930 and Rs. 19,692, respect...
A. China Subbarayudu Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Nov-11-1987
Reported in: [1988]172ITR278(AP)
B.P. Jeevan Reddy, J. 1. Two questions are referred under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee. They are : '1. Whether, on the facts and in the circumstances of the case, the reassessment proceedings initiated by the Income-tax Officer under section 147(a) of the Income-tax Act for the assessment year 1969-70 are valid 2. Whether, on the facts and in facts and in the circumstances of the case, the Tribunal's finding that the transport charges claimed by the assessee were bogus based on the enquiry report of the Central Bureau of Investigation is correct ?' 2. For the assessment year 1969-70, the assessment relating to the assessee was completed on March 28, 1970, on an income of Rs. 24,640. While making the assessment, several (items of) transport charges said to have been paid by the assessee, in respect of which he produced vouchers of payment, were accepted. Subsequently, on the basis of a report of the Central Bureau of Investigation, it came...
Commissioner of Income-tax Vs. Andhra Pradesh State Financial Corporat ...
Court: Andhra Pradesh
Decided on: Nov-11-1987
Reported in: [1989]175ITR87(AP)
Upendralal Waghray, J. 1. At the instance of the Revenue, the following four questions have been referred for the opinion of this court. They are : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that the later instructions of the Board, i.e., 1275 in F. No. 204/72/75-IIA. II dated 13-8-1970, are not to be applied even though the assessment was made after the receipt of such instructions 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that the percentage of deduction under section 36(1)(viii) of the Income-tax Act, 1961, should be applied before the deduction and not after the deduction 3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that for the purpose of disallowance of perquisites under section 40A(5) of the Income-tax Act, 1961, cash allowances should not be incl...
Commissioner of Income-tax Vs. Hyderabad Allwyn Metal Works Ltd.
Court: Andhra Pradesh
Decided on: Nov-11-1987
Reported in: (1988)72CTR(AP)2; [1988]172ITR113(AP)
Upendralal Waghray, J. 1. This is a reference at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961, in which the following two questions are referred for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the interest paid under section 14B of the Employees' Provident Funds Act, 1952, is an allowable deduction under the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, interest paid on account of delayed payment of sales tax is an allowable deduction under the Income-tax Act, 1961 ?' 2. The assessee is a public limited company and the relevant assessment year is 1973-74. Question No. (1) refers to the interest paid under section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter called 'The Act'), but what is payable under that provision is damages. It is useful to extract section 14B of the Act : '14B. Power to recover damages. - Where an empl...
Commissioner of Income-tax Vs. Vazir Sultan Tobacco Co. Ltd.
Court: Andhra Pradesh
Decided on: Nov-11-1987
Reported in: [1990]184ITR64(AP)
Upendralal Waghray, J.1. This references under section 256(1) of the Income-tax Act, 1961, is made at the instance of the Revenue and is for the two assessment years, viz., 1973-74 and 1974-75. The assessee is a public limited company and its accounting year is October 1 to September 30, of the succeeding calendar year. In all, five questions have been referred for the opinion of this court, three for the assessment year 1974-74 and two for the assessment year 1974-75. The two questions for the assessment year 1974-75 are identical to questions Nos. 1 and 2 for the assessment year 1973-74. The following three questions relate to the assessment year 1973-74; '(1) Whether, on the facts and in the circumstances of the case, the bad debts and depreciation constitute 'expenditure' or only notional out goings (2) Whether, on the facts and in the circumstances of the case, bad debts and depreciation are qualified for weighed deduction under section 35C(1)(b) of the Income-tax Act (3) Whethe...
Commissioner of Income-tax Vs. Kanaka Mahal
Court: Andhra Pradesh
Decided on: Nov-06-1987
Reported in: [1988]172ITR143(AP)
Jeevan Reddy, J. 1. Two questions are referred in this case under section 256(1) of the Income-tax Act, 1961. They are : '(1) Whether, on the facts and in the circumstances of the case, the allocation of profits made on the basis of the partnership deed dated July 17, 1973, could not be a ground for refusing grant of registration to the assessee-firm (2) Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to grant of registration under section 185 of the Income-tax Act, 1961 ?' 2. The assessee-firm was originally constituted under a deed of partnership dated July 21, 1968. There have been changes in the composition of the firm from time to time. For the accounting year relevant to the assessment year 1973-74, there were 8 partners, including on Sri Kanakam Babu. The genuineness of the firm was never doubted by the Income-tax Officer and registration was being granted to it year after year up to and including the assessment year 1973-74. In this c...
Barkat Ali Khan Bahadur Vs. Income-tax Officer
Court: Andhra Pradesh
Decided on: Nov-06-1987
Reported in: [1988]172ITR13(AP)
B.P. Jeevan Reddy, J.1. The petitioner is challenging the validity of levy of interest under section 220(2) of the Income-tax Act, 1961, for the period March 15, 1975, to April 1, 1977. For a proper appreciation of the contention urged herein, it is necessary to state a few facts. 2. By his order of assessment dated March 15, 1975, the Income-tax Officer determined the petitioner's assessable income for the assessment year 1971-72 at Rs. 13,74,314, whereon the tax payable came to Rs. 11,28,210. While the appeal preferred by the petitioner-assessee against the said order was pending, the assessment was reopened under section 147 and an order of reassessment was made on April 1, 1977. According to the reassessment order, the income assessed came to Rs. 17,65,611 whereon the tax payable was Rs. 15,15,582. The petitioner preferred an appeal against the reassessment order as well. The Income-tax Appellate Tribunal, by its order dated February 5, 1979, reduced the assessable income to Rs. 3,...
G.P. Goenka Vs. Asstt. Collector of C.Ex.
Court: Andhra Pradesh
Decided on: Nov-03-1987
Reported in: 1988(19)LC484(AP); 1988(37)ELT167(AP)
Jayachandra Reddy, J.1. The question is as to who should represent M/s. Duncan Tobacco Company, which figures as A-2 in C.C. No. 179 of 1986. The learned Special Judge for Economic Offences, Hyderabad, passed orders in Crl. M.P. 868 of 1987, in C.C. No. 179 of 1986 to the effect that Shri G.P. Goenka (the 8th accused), who is the Chairman of the Duncan Agro Industries Ltd., should represent A-2 i.e., M/s. Duncan Tobacco Company. The 8th accused Shri G.P. Goenka, has filed this revision case under Section 482 Cr. P.C. questioning the order of the learned Judge.2. To appreciate the submissions made on behalf of the petitioner, it is necessary to state a few material facts. Duncan Agro Industries Ltd., (A-1) is a public limited company registered under the Companies Act and obtained licences under Section 6 of the Central Excises and Salt Act read with Rule 174 of the Central Excise Rules, in Form L.4 No. 1/78-80 (Cigarettes) for the manufacture of cigarettes in their factory at Biccavolu...
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