Andhra Pradesh Court March 1987 Judgments
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Guntur Merchants Cotton Press Co. Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-19-1987
Reported in: (1988)73CTR(AP)44; [1989]175ITR313(AP)
Jeevan Reddy, J.1. Two questions are referred for our opinion 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 reassessment made by the Income-tax Officer under section 147 of the Income-tax Act, 1961, was barred by limitation and, therefore, not valid in law and (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the sum of Rs. 50,000 received by the assessee from the liquidator on February 28, 1961, was rightly assessed to tax in terms of section 46(2) of the Income-tax Act for the assessment year 1962-63 ?' 2. So far as the first question is concerned, the matter is foreclosed so far as this court is concerned by the decision in W. A. No. 446 of 1974 dated July 9, 1974. It so happened that when notice under section 147 read with section 148 was issued to the assessee proposing to reopen the assessment, he challenged the said notice on two grounds, nam...
Trustees of H.E.H. the Nizam's Dependants and Khanazadas Trust Vs. Com ...
Court: Andhra Pradesh
Decided on: Mar-19-1987
Reported in: [1988]171ITR207(AP)
B.P. Jeevan Reddy, J.1. The question referred in this case for our opinion, under section 256(1) of the Income-tax Act, is : 'Whether, on the facts and in the circumstances of the case, the assessee should be given credit for the tax deducted at source on dividends from the shares held in the name of C. B. Taraporewala ?' The assessee is 'Trustees of H.E.H. The Nizam's Dependents and Khanazadas Trust, Hyderabad,' and the assessment year concerned is 1970-71. In this case, the assessment was reopened to include the divided income of Rs. 10,684 which was wrongly included in the assessment year 1972-73 and which was deleted by the Appellate Tribunal. While including the said income, the Income-tax Officer did not allow the claim of the assessee with respect to the tax deducted at source from the dividends. Though no reasons were by the Income-tax Officer, the appellate authority was of the opinion that this refusal was based on the ground that the shares were not held in the name of the a...
State of Andhra Pradesh and anr. Vs. Andhra Bank Ltd. and ors.
Court: Andhra Pradesh
Decided on: Mar-19-1987
Reported in: AIR1988AP18
Jayachandra Reddy, J.1. Defendants 1 and 2 viz. the State of Andhra Pradesh represented by the Collector, West Godayari District, Eluru and the Director of Agriculture (Cane Commissioner), Government of Andbra Pradesh in O.S. No. 33 of 973 on the file of the Subordinate Judge, Tanuku are the appellants. The 1st respondent herein viz., the Andhra Bank Limited filed he suit for a declaration that the plaintiff is entitled to certain sums, in the alternative for a money decree against some of the defendants. The 3rd defendant in the suit is the Sivakami Reserve Area Cane Producers and Suppliers and the 4th defendant is the Sivakami Sugars Ltd. a Public Limited Company now at Madurai. 5th defendant is he Managing Director of Sivakami Sugars Ltd., who died and. defendants 6 to 19 are his legal representatives. 2. The plaintiff provided certain credit facilities to the 4th defendant, Sivakmi Sugars Ltd. and allowed open cash credit to the extent of Rs.5,00.000/- and key cash credit to the ex...
The Auto and General Engineering Citizens Welfare Society and ors. Vs. ...
Court: Andhra Pradesh
Decided on: Mar-17-1987
Reported in: AIR1988AP266
ORDER1. The two writ petitions can be disposed of by a common judgment since common question of law and fact arise for decision. 2. The petitioner, Auto and General Engineering Citizens Welfare Society, filed W.P. No. 1254/87 on behalf of thirty -eight persons residing near the Minister's road Secunderabad, with the door numbers mentioned in the annexure to the writ petition. Three persons, namely Kalavathy, Mohammed Iqbal and Mohammed Mohaboob, who are already petitioners in the earlier writ petition, filed a separate writ petition No. 1367/87. The sum and substance of their allegations of the writ petition is that their predecessors one, Mr. Padma Rao, had acquired title by purchasing the property, under registered sale deeds who in turn sold it in plots to the petitioners and ever since the purchases, they have been in possession and enjoyment of the property as owners thereof. Padma Rao himself laid the suit O.S. No. 1324/83 on the file of the IV Addl. Judge City Civil Court, Hyder...
V.N.V. Pratap Vs. Commissioner of Wealth-tax
Court: Andhra Pradesh
Decided on: Mar-16-1987
Reported in: [1988]170ITR461(AP)
B.P. Jeevan Reddy, J.1. This reference is made under section 27(1) of the Wealth-tax Act, 1957. The following two questions are referred to us : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in fixing the value of the property known as 'Nethaji Theatre' at Rs. 7,50,000 for each of the assessment years 1976-77 and 1977-78 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding, following the decision of the Karnataka High Court in V. C. Ramachandran v. CWT : [1980]126ITR157(KAR) , that it was not axiomatic that if by two different methods there are two different valuations arrived at for a property, the valuation which is more favourable to the assessee should necessarily be adopted ?' 'The assessee is the owner of a cinema theatre called' 'Nethaji Theatre' at Kurnool. He was running the theatre in his personal capacity till April 16, 1975. He was incurring losses. So he leased out the theatre for ...
Grace Pharma Distributors Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-15-1987
Reported in: (1987)65CTR(AP)252; [1988]169ITR231(AP)
B.P. Jeevan Reddy, J.1. The Income-tax Appellate Tribunal has referred the following question for our opinion under section 256(2) of the Income-tax Act : 'Whether, on the facts and in the circumstances of the case, the assessee-firm is not entitled to registration under section 184, 185 of the Income-tax Ac ?' 2. The assessee-firm was originally constituted by a deed of partnership dated May 8, 1969, comprising of four partners, namely, (1) Smt. Kamala Bai, (2) Smt. Geeta Bai, (3) Smt. Indravati Bai, and (4) Sri Ramsharan Agarwal. The first two partners were having 30% share each and the latter two 20% each. The accounting year was the financial year. On April 1, 1975, there was a change in the constitution of the firm. Two major partners, Smt. Kamalesh Gupta and Smt. Parameswari, were taken in as partners, and two minors, Sanjay and Sandeep, sons of one Sundarlal, were admitted to the benefits of the partnership. This arrangement was recorded in the partnership deed dated July 24, 19...
Annapurna Builders, Hyderabad Vs. Municipal Corporation of Hyderabad a ...
Court: Andhra Pradesh
Decided on: Mar-13-1987
Reported in: AIR1988AP41
1. The petitioner seeks a writ of, mandamus, declaring the proceedings No. SOIIPS/86/9940, dt.- 29-12-1986 of the first respondent insisting upon Urban Land Ceiling permission and production of title deeds for considering the petitioner's' application for grant of permission dt/- 10-7-1986 for construction of a building complex, as wholly illegal, arbitrary, without jurisdiction and ultra vires of Hyderabad Municipal Corporation Act and Rules. 2. The petitioner is a partnership firm. On 19-11-1984, M/s. Laxmi Prasad Agarwal and Rajkumar Agarwal entered into an agreement with Dr. (Mrs.) Chandra Rekha the alleged owner of the premises bearing Municipal No. &3-1192 with sub-numbers thereon, known as 'Kiran Mahal' situated at Kundan Bagh Hyderabad admeasuring about 9,1968 square yards, to purchase the same. It is alleged that pursuant to the said agreement of sale, substantial amount of consideration has been paid to the said owner who also executed a general power of attorney in their fav...
P.D. Gurunadha Prasad Vs. Deputy Director of Mines and Geology and ors ...
Court: Andhra Pradesh
Decided on: Mar-13-1987
Reported in: 1988CriLJ1543
ORDERK. Ramaswamy, J.1. The petitioner filed a writ petition assailing the action of the Asstt. Director of Mines and Geology, Guntur, refusing to execute the lease deed in pursuance of the quarry lease granted by the Deputy Director in proceeding No. 363Q/Q1/84 dt. 23-54985. This Court admitted the writ petition on 25-4-1986 and directed the two respondents thus - 'It is further ordered that the respondents herein namely, 1. Dy. Director of Mines and Geology, Guntur 2. Asstt. Director of Mines and Geology, Guntur, be and hereby are directed to execute the lease deed in terms of the sand quarry lease granted in proceedings No. 3630/Ql/84dt. 23-5-85 of the Dy. Director of Mines and Geoglogy, Guntur, pending further orders on this petition.' This order was despatched by the office on the same date and it was received by the respondents on 30-4-1986 No action has been taken by the respondents after receipt thereof. The Government in Memo No. 465 dt. 5-5-1986 directed the respondents thus ...
Kaja Trisula Devi and ors. Vs. Naragani Nageswar Rao and ors.
Court: Andhra Pradesh
Decided on: Mar-13-1987
Reported in: II(1987)ACC571
P.A. Choudhary, J.1. This C.M.A. is filed under Section 110-D of the Motor Vehicles Act against the Order and Judgment of the Motor Accidents Claims Tribunal (District Judge), Khammam. The 1st appellant is the wife of the deceased. The 2nd and the 3rd appellants are the children of the deceased, being minors, represented by the 1st appellant. The 1st respondent in this appeal is the Driver. The 2nd respondent is the owner of the Jeep bearing No. ADY 411 (hereinafter called as the insured). The 3rd respondent is The Oriental Fire & General Insurance Company Limited, Hyderabad (hereinafter called as the insurer). On 20-3-1981 at 11-30 A.M., the 1st appellant's husband, one, Kaja Krishna Murthy aged about 30 years, working as Revenue Inspector in the A.P. State Irrigation Development Corporation at Bhadrachalam and drawing a salary of Rs. 600/- per month, met with an accident, while travelling in the above jeep driven by the 1st respondent and owned by the 2nd respondent. In that accident...
K. Trisula Devi and ors. Vs. N. Nageswara Rao and ors.
Court: Andhra Pradesh
Decided on: Mar-12-1987
Reported in: [1988]63CompCas115(AP)
P.A. Choudary, J.1. This CMA is filed under section 110D of the Motor Vehicles Act against the order and judgment of the Motor Accidents Claims Tribunal (District Judge), Khammam. The first appellant is the wife of the deceased. The second and the third appellants are the children of the deceased, being minors, represented by the first appellant. The first respondent in this appeal is the driver. The second respondent is the owner of the jeep bearing No. ADY 411 (hereinafter called 'the insured'). The third respondent is the Oriental Fire and General Insurance Co. Ltd., Hyderabad (hereinafter called 'the insurer'). On March 20, 1981, at 11.30 a.m., the first appellant's husband, one Kaja Krishna Murthy aged about 30 years, working as Revenue Inspector in the A. P. State Irrigation Development Corporation at Bhadrachalam and drawing a salary of Rs. 600 per month, met with an accident while travelling in the above jeep driven by the first respondent and owned by the second respondent. In...
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