Andhra Pradesh Court March 1987 Judgments
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Trustees of H.E.H. the Nizam's Pilgrimage Money Trust Vs. Commissioner ...
Court: Andhra Pradesh
Decided on: Mar-24-1987
Reported in: (1987)65CTR(AP)290; [1988]171ITR323(AP)
B.P. Jeevan Reddy, J. 1. These two references one under the wealth-tax act and the other under the income-tax Act - arise on the same facts. R.C. No. 192 of 1980 is a reference under section 27(1) of the wealth-tax Act, 1957 and the question referred is. 'Whether on the facts and in the circumstances of the case and on a proper construction of the scope and effect of the judgment of the Chief Judge of the City Civil Court, Hyderabad in the proceedings under section 34 of the Indian Trusts Act, the Tribunal is correct in holding that as on the relevant valuation dates corresponding to the assessment years 1974-75 and 1975-76 the corpus of the trust fund cannot be said to have been held in trust for charitable or religious purposes in India and the assessee trust, is therefore, not entitled to exemption under section 5(1)(i) of the Wealth-tax Act, 1957, in respect of the corpus of the trust fund ?' R. C. No. 139 of 1980 is a reference under section 256(1) of the Income-tax Act, 1961, and...
Osmania University Teachers Association Vs. State of Andhra Pradesh an ...
Court: Andhra Pradesh
Decided on: Mar-24-1987
Reported in: AIR1987AP214
K. Bhaskaran, C.J.1. The constitutional validity of the Andhra Pradesh Commissionerate of Higher Education Act, 1986 (Act 26 of 1986), for short 'the State Act', having been challenged in both the writ petitions, they were heard together, and are being disposed of by this common judgment. The petitioner in W. P. No. 15582/86 is the Osmania University Teachers' Association represented by its President, Sri M. Malla Reddy; and the petitioners in W. P. No. 15733/86 are Teachers-Professors, Heads of Departments, Readers and Lecturers working in the Osmania University. In the writ petitions, the State of Andhra Pradesh and the Commissionerate of Higher Education, Ministry of Education, Hyderabad, are respondents 1 and 2 respectively.2. We have heard Sri K. G. Kannabiram for the petitioner in W. P. No. 15582/86, Sri K. Pratap Reddy for the petitioners in W. P. No. 15733/86 and the Advocate General for the respondents Sri P. Durga Prasad, stated to be the Convenor of Students' Association for...
Superintendent, Customs and Central Excise, Range Ii, Nelore Vs. Eluka ...
Court: Andhra Pradesh
Decided on: Mar-23-1987
Reported in: 1988(32)ELT324(AP)
1. Petition u/s 439(2) and 482 Cr. P.C. praying that in the circumstances stated therein the High court will be pleased to issue an order directing to cancel the bail granted by the session Judge, Nellore in Crl. MP. Nos. 670/85 and 673/85 respectively. 2. these petitions coming on for hearing, upon perusing the petition and upon hearing the arguments of Mr. K. Jaganndha Rao, Standing Counsel for Central Government of behalf of the petitioner in both petitions and of Mr. K.V. Subrahmanya Narau, Advocate for the Respondent No. 1 in both petitions and of the Public prosecutor on behalf of the Respondent No. 2 in both petitions the court made the following Order: 3. the superintendent Customs & Central Excise, Range-II, Nellore Divion, Nellore, is the petitioner in the two petitions. Crl. M.P. No. No. 670/85 by the Sessions Judge, Nellore. Krishnamachary was arrested on 6-12-1985 and produced before the IInd Addl. Judge, its Class Magistrate, Nellore on 7-12-1985, with a remand report tha...
Commissioner of Income-tax Vs. K. Venkateswar Rao
Court: Andhra Pradesh
Decided on: Mar-23-1987
Reported in: (1987)67CTR(AP)136; [1987]169ITR330(AP)
Y.V. Anjaneyulu, J. 1. This reference arises under section 256(1) of the Income-tax Act, 1961 ('the Act' for short). It relates to the income-tax assessment year 1973-74. At the instance of the Commissioner of Income-tax, the Tribunal referred the following two questions of law for the consideration of this court : '1. Whether, on the facts and in the circumstance of the case, the Appellate Tribunal is correct in law in holding that excess interest allowed under section 214 cannot be withdrawn by invoking the provisions of section 154 of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the later binding decision of the Andhra Pradesh High Court does not give rise to a mistake apparent from the record in the order already passed ?' 2. For the assessment year 1973-74, the assessee paid advance tax of of Rs. 11,380 which included a sum of Rs. 3,794 paid on March 27, 1973. While completing the ...
K. Venkata Ramana and Budha Appa Rao Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-23-1987
Reported in: (1987)65CTR(AP)66; [1987]168ITR747(AP)
B.P. Jeevan Reddy, J.1. The questions referred in this referred case under section 256(1) of the Income-tax Act, 1961, are the following : '(1) Whether, on the facts and in the circumstances of the case, the assessments made by the Income-tax Officer for the assessment years 1973-74 and 1974-75 are valid in law (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that in a case where a reference is made to the Inspecting Assistant Commissioner of Income-tax under section 144B(1) of the Income-tax Act, the provisions of section 129 of the Income-tax Act do not come into operation (3) Whether, on the facts and in the circumstances of the case, the reference made by the Income-tax Officer to the Inspecting Assistant Commissioner under section 144B(1) prior to the receipt of objections from the assessee was valid ?' 2. The relevant facts are : The assessee is a registered firm carrying on business as auctioneers and commission agents ...
Dhanalakshmi Vilas Rice Mill Contractors Co. Vs. State of Andhra Prade ...
Court: Andhra Pradesh
Decided on: Mar-23-1987
Reported in: [1988]68STC46(AP)
B.P. Jeevan Reddy, J. 1. A common question arises in this batch of tax revision cases. They are preferred against a common judgment of the Sales Tax Appellate Tribunal in a number of appeals. 2. Petitioners are rice-millers in Andhra Pradesh. They purchase paddy and mill it for sale. However, on account of certain Control Orders in force in this State, they are not permitted to sell the entire rice in open market. A part of the rice obtained by them by milling the paddy, they are obliged to deliver by way of compulsory levy to the State at the notified price. The percentage of levy varies from year to year. The balance of the rice, they are entitled to sell in the free market at such price as they can obtain. They can also export the rice outside the State under permits. 3. Paddy and rice are declared goods under section 14(1) of the Central Sales Tax Act. ('Declared goods' are those which are declared under section 14 to be of special importance in inter-State trade or commerce). Sect...
The Supdt. of Customs and Central Excise, Range Ii Vs. M. Krishnamacha ...
Court: Andhra Pradesh
Decided on: Mar-23-1987
Reported in: 1989(22)LC105(AP)
G. Radhakrishna Rao, J.1. The Superintendent, Customs & Central Excise, Range-II, Nellore Division, Nellore, is the petitioner in the two petitions. Crl. M.P. No. 1188/86 is filed to cancel the bail granted to Krishnamachary in Crl. M.P. No. 670/85 by the Sessions Judge, Nellore. Krishnamachary was arrested on 6.12.1985 and produced before the IInd Addl. Judl. 1st Class Magistrate, Nellore, on 7.12.1985, with a remand report that he is guilty of offence under Section 135 of the Customs Act and was liable to be punished for the said offence. The IInd Addl. Judl. 1st Class Magistrate, Nellore, remanded Krishnamachary to judicial custody on 7,12.1985. Krishnamachary filed a bail application before the Magistrate on 9.12.1985. That petition was dismissed on the ground that the Magistrate has no jurisdiction to grant bail, while holding that the Special Judge dealing with Economic Offences Cases, Hyderabad, alone has jurisdiction to entertain the application. On 11.12.1985, the Magistrate p...
Putchala Achayamma and ors. Vs. Pelava Rama Krishna Rao and ors.
Court: Andhra Pradesh
Decided on: Mar-23-1987
Reported in: I(1988)ACC243
P.A. Choudary, J.1. This matter arises Under Section 110-A of the Motor Vehicles Act, 1939. One P.V. Ramakrishna Rao was the owner of a lorry, ADM 5365. The driver of that lorry was Puchala Tatharao. While that lorry was proceeding from Hyderabad to Dhawaleswaram, the said Tatharao entrusted the driving of the lorry to one D. Subrahmanyam, a cleaner. While that Subrahmanyam was driving the lorry, it met with an accident on 9-9-1980 at 5.30 A.M., killing Tatharao, the driver and another person by name Karri Ramu. The deceased Tatharao was aged about 40 years at the time of his death and was found to be earning about Rs. 200/- per month. On the basis that Tatharao would have been living for another 30 years more, the wife and children of Tatharao claimed compensation in a sum of Rs 75,000/- both against the cleaner, Subrahmanyam and the owner, Ramakrishna Rao and the National Insurance Company Limited, Vijayawada which had insured the owner of the lorry against the accident claims. This ...
A. Pusa Lal Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-22-1987
Reported in: (1987)65CTR(AP)151; [1988]169ITR215(AP)
Y.V. Anjaneyulu, J. 1. This reference arises under the income-tax Act. The Tribunal makes this reference at the instance of the assessee in connection with the assessment year 1974-75 and refers the following question of law for the consideration of this court : 'Whether, on the facts and in the circumstances of the case, the assessing officer is justified in reopening the assessment to make an addition of Rs. 20,000 by invoking the provisions of section 147(a) of the Act ?' 2. It is necessary to notice the facts relevant for the purpose. 3. For the income-tax assessment year 1974-75, the assessee had filed his return of income declaring an income of Rs. 17,635 which was accepted under section 143(1) of the Income-tax Act (for short the 'Act'). For the subsequent year 1975-76, when the Income-tax Officer was scrutinising the balance-sheet filed by the assessee, it was noticed that there was a balance of Rs. 26,805 outstanding due from Birla Bazar at the end of the accounting year relev...
H.S. Imam Vs. Commissioner of Income Tax
Court: Andhra Pradesh
Decided on: Mar-22-1987
Reported in: (1987)66CTR(AP)228
Y.V. Anjaneyulu, J.1. This reference arises under the IT Act, 1961 (hereinafter referred to as 'the Act'). The Tribunal makes this reference at the instance of the assessee in connection with the asst. yr. 1974-75 and referred the following question of law for consideration of this Court : 'Whether, on the facts and in the circumstances of the case, the assessing officer is justified in reopening the assessment to make an addition of Rs. 20,000 by invoking the provisions of s. 147(a) of the IT Act, 1961 ?'It is necessary to notice the facts relevant for the purpose. 2. For the asst. yr. 1974-75 the assessee had filed his return of income declaring income of Rs. 17,635 which was accepted under s. 143(1) of the IT Act, 1961. For the subsequent year 1975-76, when the ITO was scrutinising the balance sheet filed by the assessee, it was noticed that there was a balance of Rs. 26,805, outstanding due from Birla Bazar at the end of the accounting year relevant for the asst. yr. 1975-76. The I...