Andhra Pradesh Court August 1987 Judgments
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Andhra Bank Vs. J. Laxmaiah
Court: Andhra Pradesh
Decided on: Aug-27-1987
Reported in: [1991]70CompCas173(AP)
Seetharam Reddy, J.1. The petitioner-Andhra bank , aggrieved against the order made in Interlocutory Application no. 301 of 1986, filed by the respondent-plaintiff herein, permitting amendment of the plaint, filed this revision petition, herein, permitting amendment of the plaint, filed this revision petition. The amendment to the plaint sought to incorporate the following : 2. by adding the following after para No. 5 :- 'Para 5-A . - The various documents mentioned in annexure I to the point thought lodged by the plaintiff with the defendant-bank, were not returned to th plaintiff even or the date of the suit. The documents at serial Nos. 1,2,3,4,7,8,9,10,11,12,14,16,17 and 19 were returned by the defedant-bbank only on January 10, 1981. The documents referred to at serial nos. 5 and 6 of annexure I are said to have returned by the defendant to the third parties without notice, knowledge or consent of the plaintiff. The defendant has no right t to return the said documents were lodged...
Andhra Pradesh Handloom Weavers Co-oprative Society Ltd. Vs. Employees ...
Court: Andhra Pradesh
Decided on: Aug-27-1987
Reported in: (1988)IILLJ515AP
1. These four appeals which have been preferred by the appellant under S. 82 of the Employees' State Insurance Act, 1984 (hereinafter called 'the Act') have raised the question of interpretation of S. 45-A of the Act which deals with what is known as 'best judgment assessment' in respect of the contribution payable by the employers. Having regard to the procedure that is being adopted by the E.S.I. Corporation in this batch of appeals and other cases of similar nature, it has become necessary to deal with the question in some detail. 2. For the purpose of understanding the questions arising in these appeals it is necessary to state the following facts. C.M.A. No. 255/84 arises out of E.I. Case No. 45/82 and the contribution assessed is a sum of Rs. 85,394-40. Though it is stated in the judgment under appeal that the period covered by the said case is from 31st January 1977 to 30th June 1978, now it is stated that the period covered by the said case is right from 30th March 1975 up to 3...
Commissioner of Income-tax Vs. Friends Enterprises
Court: Andhra Pradesh
Decided on: Aug-26-1987
Reported in: (1987)66CTR(AP)143; [1988]171ITR269(AP)
B.P. Jeevan Reddy, J. 1. Two questions are referred for the opinion of this court under section 256(2) of the Income-tax Act, 1961. They are : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the assessee did not constitute an association of persons or body of individuals (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that only 1/5th share was to be assessed in the hands of each of the co-shares ?' 2. A return was filed by M/s. Friends Enterprises, in the status of a registered firm for the assessment year 1973-74, showing the income at Rs. 1,09,897 on the total winnings in the accounting year ending on March 3, 1973. An application for registration under section 184 of the Act was also filed. It was claimed that the partnership consists of five persons, namely, Sri M.A.K. Ansari, Sri T. Sriramulu (both Inspectors in the Central Excise Depart...
Commissioner of Income-tax Vs. Padma Timber Depot
Court: Andhra Pradesh
Decided on: Aug-25-1987
Reported in: (1987)67CTR(AP)109; [1987]169ITR647(AP)
Y.V. Anjaneyulu, J. 1. The Income-tax Appellate Tribunal made this reference under section 256(1) of the Income-tax Act, 1961 ('the Act', for short). The reference relates to the Income-tax assessment year 1976-77 and the following two questions are referred for the consideration of this court : '1. Whether, on the facts and in the circumstances of the case, the initial assessment made in pursuance of proceeding initiated under section 147 is a regular assessment for the purpose of charging interest under section 139 and under section 21 2. Whether, on the facts and in the circumstances of the case, an appeal against charging of interest under section 139 and 217 is maintainabl ?' 2. The relevant facts may be noticed. The petitioner carries on business in the purchase and sale of timber. For the assessment year 1976-77 for which the previous year ended on March 31, 1976, the petitioner filed a return declaring an income of Rs. 8,990 on June 1, 1979. The Income-tax Officer held that th...
Tulsidas Bolumal Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-25-1987
Reported in: (1988)67CTR(AP)4; [1988]170ITR1(AP)
Y.V. Anjaneyulu, J.1. These two references arising under the Income-tax Act, 1961, and the Wealth-tax Act, 1957, raise certain common issues for consideration concerning the same assessee. It is convenient to dispose of these two references together. 2. R.C. No. 342 of 1982 is a reference made by the Income-tax Appellate Tribunal, under section 256(1) of the Income-tax Act, 1961, concerning the income-tax assessment year 1977-78. R.C. No. 343 of 1982 is a reference made by the Tribunal under section 27(1) of the Wealth-tax Act, 1957, concerning the wealth-tax assessment years 1976-77 and 1977-78. In R.C. No. 342 of 1982, the question referred for consideration of this court is : 'Whether, on the facts and in the circumstances of the case, having regard to the provisions of section 64 of the Income-tax Act, 1961, the interest income of Rs. 22,006 can be said to belong to the smaller Hindu undivided family consisting of the assessee and his wife and whether it is excludible from the tota...
State Bank of Hyderabad Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-24-1987
Reported in: (1988)67CTR(AP)6; [1988]171ITR232(AP)
Y.V. Anjaneyulu, J. 1. This reference under section 256(1) of the Income-tax Act, 1961, made by the Income-tax Appellate Tribunal at the instance of the assessee relates to the assessment years 1963-64 to 1971-72 (both the years inclusive). Two questions are referred by the Tribunal for the consideration of this court and they are : '1. Whether, on the facts and in the circumstances of the case, investment in securities made by the assessee in pursuance of section 24 of the Banking Regulation Act being a statutory obligation can be treated as a transaction in the course of carrying on of trade 2. Whether, on the facts and in the circumstances of the case, the assessee is precluded from agitating the claims relating to gratuity, pension fund and staff welfare expenses for all the years and the difference arising out of the devaluation of the rupee to the extent of Rs. 11,04,484 for the assessment year 1967-68 and Rs. 57,530 for the assessment year 1968-69 in the reassessment proceeding...
Warner Hindustan Limited Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-24-1987
Reported in: [1988]171ITR224(AP)
Jeevan Reddy, J.1. Eight questions have been referred under section 256(1) of the Income-tax, 1961, four at the instance of the assessee and four at the instance of the Department. Out of the eight questions, five questions are concluded one way or the other by the decisions of this court or the retrospective amendment of the law, as the case may be. With a view to clear the ground, we shall first refer to these questions and also point out in what manner thy are concluded. The first question is : 'Whether the Tribunal was right in holding that the words 'regular assessment' occurring in section 214 refer only to the original assessment or the first assessment made by the Income-tax Officer and not to any order which may be passed pursuant to an appellate order ?' This question was referred at the instance of the assessee. But it is concluded against the assessee by the decision of this court in Nizam's Religious Endowment Trust v. ITO : [1981]131ITR239(AP) . Following the said decisio...
H.S. Imam Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-21-1987
Reported in: (1987)66CTR(AP)197; [1988]171ITR214(AP)
Y.V. Anjaneyulu, J.1. This reference arises under section 256(1) of the Income-tax Act, 1961. At the instance of the assessee, the following question of law is referred for the consideration of this court by the Income-tax Appellate Tribunal concerning the income-tax assessment year 1976-77. 'Whether, on the facts and in the circumstances of the case, where the Tribunal had come to the conclusion that the making of an assessment under section 144 of the Income-tax Act, 1961, was not warranted, the Tribunal was justified in holding that it was not incumbent to annual the assessment and that it was in order to set aside the assessment and direct fresh assessment to be made in accordance with law ?'2. A few facts may be noticed : The assessment proceedings for the year 1976-77 dragged on almost till the end of the period stipulated for the completion of the assessment. The assessment had to be completed on or before March 31, 1979. The Income-tax Officer issued a notice under section 143(...
K. Yella Reddy and ors. Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Aug-21-1987
Reported in: AIR1989AP114
Jaya Chandra Reddy, J. 1. In all these writ petitions G.O.Ms. No, 359 dt. 2-7-1987 amending Rule 22 of the Rules made under the Andhra Pradesh Co-operative Societies Act (hereinafter referred to as 'the Act') and the consequent issuance of notice to reduce the time for the elections to the managing committees of the District Co-operative Central Banks, are challenged. 2. To appreciate the rival contentions, it is necessary to refer to the various amendments carried out, chronologically. Section 130 of the Act empowers the Government to make rules for carrying out all or any of the purposes of the Act for the whole or any part of the State and for any classof Societies, Section 31(3) (a) lays down that in the case of the committee of a Co-operative Central Bank and other Societies of the District level, an Officer of the Department not below the rank of a Deputy Registrar shall be the election officer and the election of the members of the committee shall be in such manner as may be pre...
The Management of Agnigundala Lead Project Hindustan Zinc Ltd. and ors ...
Court: Andhra Pradesh
Decided on: Aug-21-1987
Reported in: [1989(58)FLR204]; (1988)IILLJ318AP; (1988)IILLJ318SC
Bhaskaran, C.J. 1. The short point that falls for decision in this appeal at the instance of the management is whether there is any valid ground for interference with the decision of the learned single Judge, who disposed of the writ petition granting substantial reliefs to the 2nd respondent herein. 2. In the course of the discussion, parties will be referred to as they were arrayed in the writ petition. The facts having been narrated in great detail in the judgment appealed against, there appears to be no need for repetition. Suffice it to notice the facts in brief : The 2nd petitioner, a Driller-cum-Blaster in the company placed under suspension pending enquiry on 5th December 1982, was ordered to be dismissed by the disciplinary authority - second respondent (Superintendent of Mines) on 6the March 1983 accepting the enquiry report. The 2nd petitioner had filed O.S. No. 20/83 in the Munsif's Court, Vinukonda against the order of dismissal. The workmen went on strike with effect from...