Andhra Pradesh Court February 1988 Judgments
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Berulal Tiwari Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-29-1988
Reported in: [1988]173ITR280(AP)
Y.V. Anjaneyulu, J.1. The Income-tax Appellate Tribunal, Hyderabad, referred the following three questions of law for the consideration of this court under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). '1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal is justified in holding that the provisions of section 144B are complied with and that the draft assessment order is a notice 2. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal is justified in holding that the draft assessment order is properly and validly served by affixture in accordance with the provisions of section 282 and the Civil Procedure Code 3. Whether the hon'ble Tribunal is justified on the facts and in the circumstances and in law in remanding the case to the Income-tax Officer contrary to the mandatory provision of section 153 ?' 2. We have heard learned counsel for the assessee, Sri Razak, and also learned counsel for R...
Commissioner of Income-tax Vs. Sri Venkateswara Hatcheries (P) Ltd.
Court: Andhra Pradesh
Decided on: Feb-29-1988
Reported in: (1988)71CTR(AP)80; [1988]174ITR231(AP)
Anjaneyulu, J.1. This reference arises under the Income-tax Act, 1961, and it is made by the Income-tax Appellate Tribunal, Hyderabad Bench, under section 256(1) of the Income-tax Act, 1961 ('the Act' for short), at the instance of the Commissioner of Income-tax. 2. Sri Venkateswara Hatcheries Private Limited ('the assessee' for short), established a poultry farm near Poona. It runs a hatchery in which eggs are hatched on a large scale by adopting latest scientific and technological methods. In connection with its income-tax assessments for the assessment years 1977-78 and 1979-80, the assessee put forward certain claims for consideration of the Income-tax Officer while making the assessments. It was firstly claimed that the assessee is a new industrial undertaking satisfying the requirements of section 80J of the Act, and was consequently entitled to deduction computed in the manner provided under section 80J of the Act and the Rules framed thereunder. The assessee also claimed that i...
Andhra Pradesh Paper Mills Limited Vs. Government of Andhra Pradesh an ...
Court: Andhra Pradesh
Decided on: Feb-29-1988
Reported in: [1989]73STC26(AP)
Jagannadha Rao, J.1. The petitioner-paper mills entered into a preliminary agreement as stated in G.O.Ms. No. 681 (Forests and Rural Development), later confirmed by a regular deed dated 20th July, 1977 agreeing to fell, collect and remove the bamboos in three divisions of forest area in the State, paying a royalty of Rs. 60 per tonne. Each year, one lakh tonnes are to be removed for 20 years during the period 1st October, 1975 to 30th September, 1995. The question is whether the preliminary contract or the regular contract amounts to 'sale' of bamboos attracting the provisions of the Andhra Pradesh General Sales Tax Act, 1957 read with the Indian Sale of Goods Act, 1930. 2. Under his proceedings dated 13th September, 1983 the Divisional Forest Officer, Bamboo Weighment, Rajahmundry informed the petitioner-company that unless a sum of Rs. 17,05,295.55, being the sales tax on the royalty for the period from 1st November, 1979 to 31st August, 1983 is paid with interest and surcharge, the...
Tapan Kumar Roy Vs. the Convener, Engineering, Agricultural and Medica ...
Court: Andhra Pradesh
Decided on: Feb-26-1988
Reported in: AIR1989AP132; (1988)IILLJ273AP
ORDER1. The tragic partition of India had uprooted millions of innocent Indians who were in no way guilty of the Crime of vivisection of the country. In that holocaust, women were raped, children were burnt and millions had perished. Communal frenzy drove away sanity. Many of the survivors fled their ancient homes. The respective parents of the petitioners in Writ Petition Nos. 17127 of 1987 and 17254 of 1987 were two among , those millions caught in that maelstrom of communal passions. They had thus been driven out of East Bengal. They migrated first to the State of West Bengal. Later they moved over to Kagaznagar of Adilabad district of Andhra Pradesh. There they started their lives of toil a new and set up their families and brought up their children including the two petitioners. These two petitioners were born to their respective parents in Kagaznagar of Adilabad district. The parents are Hindus and belong to a caste called Namasudra. A Namasudra is an untouchable in the Hindu, so...
Commissioner of Income-tax Vs. C. Subramanyam
Court: Andhra Pradesh
Decided on: Feb-25-1988
Reported in: [1989]175ITR48(AP)
Anjaneyulu, J. 1. This reference by the Income-tax Appellate Tribunal, under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), relates to the income-tax assessment years 1973-74 and 1974-75. 2. The question referred for the consideration of this court is : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that section 154 cannot be invoked to include the income of the spouse in the hands of the assessee under section 64 of the Income-tax Act for the assessment years 1973-74 and 1974-75 ?' 3. The assessee and his wife constituted themselves into a partnership firm under a deed of partnership dated October 26, 1965. There is no other person as a partner in the partnership firm. The firm's assessments were completed and the assessments of the individual persons were also completed on the basis of the assessments made in the hands of the partnership firm. After the assessments were made, t...
Commissioner of Income-tax Vs. Kohinoor Glass Factory P. Ltd.
Court: Andhra Pradesh
Decided on: Feb-25-1988
Reported in: [1989]175ITR237(AP)
Y.V. Anjaneyulu, J.1. Kohinoor Glass Factory Private Limited is a company incorporated under the Companies Act. It would appear that the company mobilised certain deposits aggregating to Rs. 10,96,300 on which interest was paid by the company. In its income-tax assessment for the year 1977-78 for which the previous year ended on December 31, 1976, the assessee claimed deduction of the interest paid on the deposits relying on the provision contained in section 40A(8)(b)(ix) of the Act. It was claimed that the depositors were demanding interest and, consequently, the board of directors of the company passed a resolution on December 2, 1976, stating, inter alia, 'the demand of the depositors has been considered and it was resolved to create a charge in favour of all the depositors through a representative who is fully authorised by the members through a resolution'. A copy of the above resolution was lodged with the Registrar of Companies on December 27, 1976, and finally an agreement was...
Dena Bank Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Feb-25-1988
Reported in: [1992]84STC245(AP)
A. Raghuvir, Ag. C.J.1. The writ petitioner-bank assails in this writ petition the notice dated February 2, 1988 served on them under section 17 of the Andhra Pradesh General Sales Tax Act, 1957. The bank brought to our notice another order made by the Deputy Commercial Tax Officer, Tandur, on February 3, 1988, by virtue of which the properties of Messrs. Vinedale Distilleries Private Limited were attached. Clause (5) of section 17 of the Act reads thus : 'Where any person to whom a notice under this section is sent proves to the satisfaction of the assessing authority that the sum demanded or any part thereof is not due by him to the dealer, or that he does not hold any money for or on account of the dealer, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the assessing authority.' Therefore, if the amount is payable by the Vinedale Distilleries, it is open to the bank who has been served the notice under sec...
J and J Dechane Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-24-1988
Reported in: [1990]182ITR345(AP)
Y.V. Anjaneyulyu, J. 1. For the assessment year 1974-75, the assessee's previous year ended on May 31, 1973. The Income-tax Officer required the assessee to pay advance tax of Rs. 1,54,254 under section 210 of the Income-tax Act. On June 13, 1973, the assessee filed an estimate under section 212 of the Act estimating the income for the assessment year 1974-75 at Rs. 8,00,000 and the corresponding advance tax payable thereon at Rs. 2,04,378. The instalment due in the month of June, 1973, was, accordingly, paid to the extent of Rs. 68,126. 2. On September 13, 1973, the assessee filed a revised estimate under section 212 of the Act wherein the income declared was Rs. 3,00,000 and the corresponding advance tax payable was shown as Rs. 66,378. As the assessee had already paid the first instalment of tax of Rs. 68,126 which was more than the tax payable on the basis of the revised estimate dated September 13, 1973, no further instalment was paid in September 1973. 3. We may, at this stage, r...
Srinivasa Pitti and Sons Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Feb-24-1988
Reported in: (1988)73CTR(AP)214; [1988]173ITR306(AP)
Y.V. Anjaneyulu, J.1. The question referred for consideration, on a direction from this court under section 256(2) of the Income-tax Act, 1961, is as under : '1. Whether, on the facts and in the cirumstances of the case, the Income-tax Appellate Tribunal was justified in setting aside the order of the Appellate Assistant Commissioner, cancelling the levy of penalty of Rs. 3,021 by the Income-tax Officer under section 271(1)(c) of the Income-tax Act, on the basis of a defective show-cause notice issued by the Income-tax Officer ?' 2. The matter relates to the assessment year 1969-70. Pursuant to a notice dated March 12, 1974, issued to the assessee, a penalty of Rs. 3,021 was levied under section 271(1)(c) of the Income-tax Act. The assessee challenged the order levying the penalty in an appeal before the Appellate Assistant Commissioner on two grounds. Firstly, he urged that the show-cause notice issued was defective and, secondly, no penalty was leviable on merits. The Appellate Assis...
P. Seshaditya Murthy and ors. Vs. District Medical and Health Officer, ...
Court: Andhra Pradesh
Decided on: Feb-24-1988
Reported in: (1988)IILLJ397AP
1. All the petitioners are qualified doctors. They were appointed pursuant to the scheme envisaged in G.O.Ms. No. 809 dated November 29, 1986, on honorarium basis of Rs. 50/- per day to the doctors working in non-trial areas and Rs. 75/- per day to those working in tribal areas. The petitioners are seeking a Mandamus directing the respondents to continue the petitioners in service, also to regularise their services and to pay salary and allowances attached to the post of Civil Assistant Surgeon, with effect from their dates of appointment. 2. Admittedly, the appointments to the post of Civil Assistant Surgeons are to be made by direct recruitment through a process of selection. The right to post arises only on selection by the competent authority, be it by the Andhra Pradesh Public Service Commission or any other commission constituted under the relevant rules. But the procedure of recruitment and appointment are regulated under the relevant rules. Therefore, the recruitment shall be m...
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