Andhra Pradesh Court March 1988 Judgments
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Dondapati Vinodu and ors. Vs. B. Baswa Raju and ors.
Court: Andhra Pradesh
Decided on: Mar-14-1988
Reported in: AIR1989AP227
1. This appeal raises the question regarding the computation of damages consequent to the death of an 'agriculturist' under Section 110B. Motor Vehicles Act.2. The deceased died in an accident on 27-2-1980 leaving behind him his wife, four children and mother. At the time of his death he was aged 38 years. He was an agriculturist and it is in evidence that he was having 8 acres of land and about ten cattle. Though it is argued that no documentary evidence is filed in this behalf, in view of the absence of any cross-examiantion on this question, I am of the view that the evidence regarding his owning 8 acres of land and ten cattle tntitle is to be accepted. The evidence also is that income from these properties was Rs. 600/-p.m. The total claim in the petition is only for a sum of Rs. 30,000/- with interest and the lower tribunal had awarded only a sum of Rs. 7,500/- on the peculiar reasoning, namely, that the death was not a loss to the family pecuniarily, inasmuch as the claimants hav...
D. Vinoda and ors. Vs. B. Basava Raju and ors.
Court: Andhra Pradesh
Decided on: Mar-14-1988
Reported in: 2(1988)ACC405
Jagannadha Rao, J.1. This appeal raises the question regarding the computation of damages consequent to the death of an 'agriculturist' under Section 110-B, Motor Vehicles Act.2. The deceased died in an accident on 27-2-1980 leaving behind him his wife, four children and mother. At the time of his death he was aged 38 years. He was an agriculturist and it is in evidence that he was having 8 acres of land and about ten cattle. Though it is argued that no documentary evidence is filed in this behalf, in view of the absence of any cross-examination on this question, I am of the view that the evidence regarding his owning 8 acres of land and ten cattle is to be accepted. The evidence also is that income from these properties was Rs 600/- p.m. The total claim in the petition is only for a sum of Rs. 30,000/- with interest and the lower tribunal had awarded only a sum of Rs. 7,500/- on the peculiar reasoning, namely, that the death was not a loss to the family pecuniarily, inasmuch as the cl...
Commissioner of Income-tax Vs. Srinivasa Sugar Factory
Court: Andhra Pradesh
Decided on: Mar-12-1988
Reported in: (1988)74CTR(AP)104; [1988]174ITR178(AP)
Bhaskar Rao, J.1. In these two references made under section 256(1) of the Income-tax Act, 1961, the question that arises for our decision is common, namely : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in directing that the unabsorbed depreciation not set-off in the partners' respective accounts in the earlier year should be given set-off against the income of the assessee-firm in the subsequent assessment year ?' 2. The facts being common to both the references, we shall narrate in brief as stated in R.C. No. 202 of 1983. The assessee is a registered firm. The assessee filed a return for the assessment year 1977-78 declaring an income of Rs. 75,010. In the footnote of the statement, the assessee-firm claimed set off of carried for ward depreciation of earlier year amounting to Rs. 97,175. The Income-tax Officer did not admit the above claim. On appeal, therefore, by the assessee, the Appellate Commissioner permitted the setting off of...
Commissioner of Income-tax Vs. Sileman Khan Mahabub Khan
Court: Andhra Pradesh
Decided on: Mar-12-1988
Reported in: [1988]174ITR200(AP)
Bhaskar Rao, J.1. In this reference made under section 256(2) of the Income-tax Act, 1961, in pursuance of a direction of this court, the question that falls for our determination is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in directing that the provisions made for leave with wages will be allowed as deduction allowed on the basis of actual payments would be appropriately adjusted ?' 2. The facts in brief are : The assessee is a private limited company carrying on business in tobacco engaging seasonal labour. The assessee in the return filed pursuant to the closure of its books to profit and loss account on December 31, 1975 showed as its liability an amount of Rs. 72,540, representing the provision for leave with wages payable to the workers. The Income-tax Officer disallowed this claim of the assessee as a liability, on the ground that it is only contingent in nature. The Appellate Assistant Commissioner also agreed with th...
Lalchand Surana and ors. Vs. Hyderabad Vanaspathy Ltd.
Court: Andhra Pradesh
Decided on: Mar-11-1988
Reported in: [1990]68CompCas415(AP)
Jeevan Reddy, J.1. This petition is filed by three shareholders of Hyderabad Vanaspathy Ltd., a public limited company, having its registered office at Hyderabad, for winding up the company on the ground that it is unable to pay its debts, within the meaning of clause (e) of section 433 of the Companies Act, 1956. The respondent-company has raised an objection as to the maintainability of the petition. 2. The petitioners say that the respondent-company was incorporated in June, 1970. The share capital of the company is Rs. 50 lakhs, divided into 10,000 cumulative redeemable preference shares of Rs. 100 each, and 4,00,000 equity shares of Rs. 10 each. The three petitioners hold 1,000, 1,800 and 2,200 redeemable cumulative preference shares, respectively, of a total value of Rs. 5 lakhs. These shares, carrying a dividend of 9.5% were issued on January 7, 1971, and were redeemable at par after 15 years from the date of allotment. The date of allotment is February 8, 1971. When the petitio...
Jyothi Chellaram Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Mar-11-1988
Reported in: [1988]173ITR358(AP)
Y.V. Anjaneyulu, J. 1. This reference relates to the income-tax assessment years 1977-78 and 1978-79. The reference is made at the instance of the assessee by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961. The assessee was the sole distributor of Bush Radios for the States of Andhra Pradesh and Tamil Nadu. In the income-tax returns for the assessment years 1977-78 and 1978-79, the assessee claimed deduction of certain payments made to its constituents at Madras. During the previous year relevant to the assessment year 1977-78, payments were made to different parties aggregating in all to Rs. 1,48,472 In the previous year relevant to the assessment year 1978-79, payments were made to third parties aggregating to Rs. 1,82,515. These payments represented publicity and advertisement charges and packing charges. During the course of the examination of the accounts, the Income-tax Officer called upon the assessee to prove the genuineness of the payments a...
Collector of Customs, Madras Vs. Union Carbide India Ltd.
Court: Andhra Pradesh
Decided on: Mar-10-1988
Reported in: 1988(38)ELT263(AP)
Anjaneyulu J.1. This is a case where the Collector of Customs should never have sought reference to the High Court, and even if the Collector had sought the reference, the Tribunal should not have granted the reference. Two questions are referred for consideration of this Court and they are : (1) Whether in the facts and circumstances of the case, the certificate of posting produced by the Respondent could be deemed to be sufficient evidence of despatch of the appeals to the Collector (Appeals) on 16.10.1981; (2) Whether such appeal could be deemed to have reached the Collector (Appeals) in the normal course of postal transit before the expiry of time limit of six months, i.e. before 25.10.1981. 2. There is dispute about the receipt of appeal papers sent by the assessee in this case. After looking into the evidence, the Tribunal accepted the assessee's contention that the appeals were despatched on 16.10.1981 under a certificate of posting and in the normal course they should have been...
Commissioner of Income-tax Vs. M. Lakshmaiah and anr.
Court: Andhra Pradesh
Decided on: Mar-10-1988
Reported in: (1988)74CTR(AP)5; [1988]174ITR4(AP)
Anjaneyulu, J.1. This reference arises under the Wealth-tax Act, 1957. At the instance of the Commissioner of Wealth-tax, the following question is referred for the consideration of this court under section 27(1) : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that either the provision for advance tax or even advance tax paid should not be deducted from the provision for taxation exhibited as a liability, while working out the market value of unquoted equity shares in accordance with rule 1D of the Wealth-tax Rules, 1957 ?' 2. The reference relates to two separate assessees. Maddi Lakshmaiah is the assessee in connection with the assessment year 1976-77 and the corresponding valuation date in his case was December 31, 1975. Maddi Seetha Devi is the assessee for the assessment year 1980-81 and the corresponding valuation date in her case was March 31, 1980. In both these cases, a question arose in connection with the valuati...
Commissioner of Income-tax Vs. Veeraraghavulu
Court: Andhra Pradesh
Decided on: Mar-10-1988
Reported in: [1988]173ITR148(AP)
Y.V. Anjaneyulu, J.1. The following three questions are referred for consideration of this court at the instance of the Commissioner of Income-tax, Visakhapatnamm : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in cancelling the reassessment made including the share income of the spouse who was a partner in the same firm under section 64(1)(i) of the Income-tax Act, 1961, for the assessment year 1980-81 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the provisions of section 64(1)(i) are not applicable as the assessee was a partner in the firm in the capacity of the karta of a Hindu undivided family and not in his individual capacity 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that though the assessee is a partner in the firm in the capacity of the karta of a Hindu undivided family, his capa...
K. Anjaneyulu and ors. Vs. the Collector, Excise, R.R. District at Hyd ...
Court: Andhra Pradesh
Decided on: Mar-10-1988
Reported in: AIR1989AP54
ORDER1. This application seeks to review my order dated 17-2-1988 made in W.P. No. 14575/87. From the order it is clear that nobody appeared for the petitioners either on the date of hearing of the matter finally or on the previous day. It was stated in the order that 'There is no representation made on behalf of the petitioners either yesterday or today'. Now this review application has been filed stating that the order was passed on a misrepresentation made by the learned Govt. Pleader. The question which I should consider is whether it is open for a party to assail the correctness of a judgment which he helped the court to make by his unjustified non-participation on two days. In other words can a litigant have a a second go with the same matter having deliberately kept away in the 1st round? Is the time of the Court which is undoubtedly scarce like all economic goods and services can be spent on these recklessly negligent litigations more than the time the Court spends on bona fide...
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