Andhra Pradesh Court March 1987 Judgments
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B. Subba Rao Vs. Inspecting Assistant Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-11-1987
Reported in: (1987)63CTR(AP)287; [1987]167ITR757(AP)
B.P. Jeevan Reddy, J. 1. In this special appeal preferred under section 269H of the Income-tax Act, the only question for consideration is whether the Income-tax Appellate Tribunal has the power to admit an appeal preferred beyond the period of limitation prescribed in sub-section (1) of section 269G of the Act. 2. The appellant purchased a rice mill under a registered sale deed dated August 31, 1974, for a consideration of Rs. 46,000 A notice under section 269D(1) of the Act was served upon the appellant, thereby initiating proceedings under section 269C for acquisition of the said rice mill, on the ground that the apparent consideration recorded in the instrument of transfer was less than the fair market value by more than 15%. It was alleged that the consideration mentioned in the sale deed is not the true consideration that passed between the parties. The appellant submitted his objections; but, by his order dated December, 6, 1978, the Inspecting Assistant Commissioner of Income-t...
G.V. Kishan Rao Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-11-1987
Reported in: AIR1987AP239
ORDER1. The sole but rightfully important question of law which arises in this revision is whether a Hindu widow would be entitled to a share equivalent to that of her husband and other coparceners each, if there had been a partition of the joint family properties immediately before the demise of her husband at any time subsequent to the advent of the Hindu Succession Act.2. It may, however, be stated at the outset that the point being question of law has been allowed to be raised in this revision, as it was erroneously determined by the primary Tribunal denying the due share to the widowed mother in the process of notional partition effected within the meaning of Explanation I to proviso to S. 6 of the Hindu Succession Act.3. Now to the facts in brief : One Gunde Rao died in the year 1965, surviving his wife Satyamma, three sons and two daughters. The revisionist G. V. Kishan Rao is one of the sons of the late Gunde Rao. 4. The admitted position is that for the purpose of declarations...
Bafna Brothers Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-09-1987
Reported in: [1988]174ITR733(AP)
Jeevan Reddy, J.1. This special appeal has been preferred under section 269H of the Income-tax Act. The appellant is the transferee of property in respect of which proceedings have been taken under Chapter XXA of the Income-tax Act, 1961. Against the order of the Competent Authority, the appellant preferred an appeal before the Income-tax Appellate Tribunal under section 269G. The appeal was entertained and notice was given to the Department. At the hearing of the appeal, a preliminary objection was raised on behalf of the Department that the appeal itself is time-barred and must be rejected in limine on that ground itself. The Tribunal heard both the parties on this question and upholding the objection taken by the Department dismissed the appeal as time-barred, without going into the merits of the appeal. In this appeal, the correctness of the view taken by the Tribunal is questioned. An appeal to the Tribunal is provided by sub-section (1) of section 269G which reads as follows : 'A...
Sumukha Veereswari Rice Mill Vs. Deputy Commercial Tax Officer-ii, Kak ...
Court: Andhra Pradesh
Decided on: Mar-09-1987
Reported in: [1988]68STC187(AP)
B.P. Jeevan Reddy, J.1. The petitioner is seeking an appropriate writ, order or direction to the Deputy Commercial Tax Officer-II, Kakinada, to release the 30 bags of paddy detained by him, and a further direction to him not to intercept the vehicles transporting paddy covered by documents specified in Government Memo No. 52856/A & CS dated 31st October, 1983, and also to implement the circular of the Deputy Commissioner, Commercial Taxes, Kakinada, dated 13th December, 1985. 2. The petitioner-rice mill is situated in Yanam, which is a Union Territory. In all there are eleven rice mills in Yanam. Inasmuch as the rice produced in Yanam was not sufficient to feed all these 11 rice mills, these rice mills requested the Government of Andhra Pradesh to permit them to make purchases of paddy in East Godavari district and to mill the same in their rice mills. The Government by its memo dated 31st October, 1983 permitted them to do so subject to certain conditions. The conditions specified are...
Commissioner of Income-tax Vs. Andhra Pradesh Small Scale Industrial D ...
Court: Andhra Pradesh
Decided on: Mar-05-1987
Reported in: [1989]175ITR352(AP)
M.N. Rao, J. 1. At the instance of the Department, the following three questions have been referred to this court by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 ('the Act' for short) : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the receipt of Rs. 1,07,300 from the occupants of the sheds in the Craftsment's Guild at Mallepally and of the buildings in the other industrial estates run by the assessee is assessable to tax under the head 'Business' and, therefore, the entire expenditure of Rs. 10,211 incurred by the assessee on the repairs of those building is allowable as business expenditure and the Income-tax Officer is not justified in deleting Rs. 2,041 from that expenditure (2) Whether, on the facts and in the circumstances of the case, the Tribunals is correct in law in holding that an appeal lies to the Appellate Assistant Commissioner against the charging of interest by the Income-...
Commissioner of Wealth-tax Vs. Amatul Kareem
Court: Andhra Pradesh
Decided on: Mar-05-1987
Reported in: (1987)63CTR(AP)297; [1987]167ITR703(AP)
K. Ramaswamy, J. 1. The assessee has to file his wealth-tax return on or before June 30, of the relevant assessment year, but filed his return of wealth for the assessment year 1960-61 in August, 1971, beyond the stipulated time under the Wealth-tax Act, 1957 (Act No. 27 of 1957), for short, 'the Act'. Wealth-tax assessment order for 1960-61 was made on August 22, 1972, and later on the Wealth-tax Officer initiated penalty proceedings under section 18(1)(a) of the Act. The explanation offered by the assessee for delay in filing the return was not accepted by the Wealth-tax Officer . He imposed a penalty of Rs. 1,00,130 by order dated March 26, 1975. On appeal, the penalty was confirmed by order dated February 24, 1976, but the Wealth-tax Officer was directed to compute penalty as per law prior to March 31, 1969. On further appeal to the Tribunal, following the ratio of this court in CWT v. V. R. Desai : [1977]108ITR787(AP) , the Tribunal by order dated July 11, 1977, held that the defa...
Srinivasa Stainless Steel and Moulding Works Vs. Commissioner of Incom ...
Court: Andhra Pradesh
Decided on: Mar-05-1987
Reported in: (1987)63CTR(AP)291; [1987]167ITR1(AP)
M.N. Rao, J. 1. At the instance of the assessee, the following question has been referred to this court by the Income-tax Appellate Tribunal Under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in refusing to grant registration to the assessee-firm on the ground that the guardian of the minor admitted to the benefits of partnership did not sign the deed of partnership dated April 15, 1971 ?' 2. The assessee was a firm constituted under an instrument of partnership dated April 15, 1971. It consisted of two majors and three minors who were admitted to the benefits of the partnership. One of the minors attained majority on October 23, 1973, just two days before the accounting year relevant to the assessment year 1974-75 came to an end. The firm applied for continuation of registration in Form No. 12 on June 10, 1974, and that application was signed only by the two major partners. The Income-tax Of...
Rahim Khatoon Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-04-1987
Reported in: (1987)63CTR(AP)294; [1987]167ITR697(AP)
M.N. Rao, J. 1. At the instance of the assessee, the following two questions were referred by the Income-tax Appellate Tribunal to this court for its opinion, under section 256(1) of the Income-tax Act, 1961 (Act No. 43 of 1961) (which will hereinafter be referred to as 'the Act') : '1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 24,000 paid by the assessee to Hashmatunnisa Begum is allowable as a deduction from out of the assessee's share income from the partnership firm, M/s. Kamal Enterprises 2. Whether, on the facts and in the circumstances of the case, there was any material before the Tribunal to come to the conclusion that the sum of Rs. 24,000 paid to Hashmatunnisa Begum was being adjusted towards the balance consideration of Rs. 2,00,000 due to Hashmatunnisa Begum ?' 2. The assessee is a partner of M/s. Kamal Enterprises and the extent of her share is 25%. The partnership firm has seven partners including the assessee. One of the Partners is a m...
Punjab Anand Batteries Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-04-1987
Reported in: [1988]71STC162(AP)
K. Bhaskaran, C.J.1. We have heard both the learned counsel for the petitioner and the learned Government Pleader for the respondent. This case has been squarely covered by the decision of a Division Bench of this Court in T.R.C. Nos. 35 to 39 of 1983 and batch dated 22nd August, 1986 (Indo National Ltd. v. State of Andhra Pradesh ). We shall dispose of the present T.R.C. with the following directions : 2. The dry cells manufactured by the petitioner (excepting those which are described as meant for being used in transistor-radios/radios) are exigible to tax under entry 38 of the First Schedule to the A.P.G.S.T. Act till the date of coming into force of entry 152. From the date of coming into force of entry 152, all dry cells, for whatever purpose they are used, and hitherto falling under both entry 38 as well as entry 3, will be exigible to tax under entry 152 only. 3. The tax revision case is allowed to the extent, and in terms indicated above. The departmental authorities shall take...
A.V.N. Jagga Row Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-03-1987
Reported in: [1987]166ITR862(AP)
K. Ramaswamy, J. 1. During the assessment year 1974-75 ending on March 31, 1974, the assessee received Rs. 15,000 towards his half share in the rent paid by M/s. Dolphin Hotels Ltd., for the period commencing from October 1, 1973, to March 31, 1974, and treated this income as joint family income. He claimed assessment on that basis. The Income-tax Officer disallowed the claim and treated this income as the individual income of the assessee and assessed it to tax accordingly. On appeal, the Appellate Assistant Commissioner and, on further appeal, the Income-tax Appellate Tribunal agreed with the conclusion reached by the Income-tax Officer. Thus, under section 256(1) of the Income-tax Act (43 of 1961), for short, 'the Act', the Tribunal, at the request of the assessee made the following reference for the opinion of this court : 'Whether, on the facts a in the circumstances of the case, and on a proper interpretation of the settlement deed dated July 16, 1971 (by mistake it was typed as ...
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