Andhra Pradesh Court April 1994 Judgments
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Pasumarthy Prabhakar Rao and anr. Vs. State of Uttar Pradesh
Court: Andhra Pradesh
Decided on: Apr-21-1994
Reported in: 1994CriLJ2632
1. This criminal appeal is filed by the two accused who are convicted and sentenced by the Assistant Sessions Judge, Kothagudem in Sessions Case No. 97 of 1989. The Sessions Judge, by his judgment dated 28th May, 1990 convicted A. 1 and A. 2, the husband and the mother-in-law of the deceased Seetharathnam for offences under sections 498A and 306, I.P.C. A. 1 and A. 2 were sentenced to suffer R.I. for two years for the offence under S. 498A, I.P.C. For the offence under S. 306, I.P.C. A. 1 was sentenced to suffer R.I. for a period of five years. A. 2, on the ground that she is a female, was sentenced to suffer R.I. for a period of three years for the offence under S. 306, I.P.C. Both the sentences to run concurrently. The Sessions Judge actually framed the first charge for the offence under S. 498A, I.P.C. The second charge was framed for the offence under S. 306, I.P.C. Alternatively under the second charge he framed a charge for the offence under Section 304B, I.P.C. In the judgment, ...
Satyanna Goud and ors. Vs. the Excise Superintendent and ors.
Court: Andhra Pradesh
Decided on: Apr-21-1994
Reported in: 1994(2)ALT270
ORDERS. Parvatha Rao, J.1. The petitioners in these four Writ Petitions question the order bearing Rc.No. B2/7501 /93 dated 16-2-1994 of the 1st respondent herein i.e., the Excise Superintendent, Mahabubnagar, whereunder the T.F.T. licences of the petitioners among others have been suspended.2. As the facts and questions arising are more or less common, these Writ Petitions are being disposed of by a common order.3. The three petitioners (1, 2 and 3) in Writ Petition No. 2728 of 1994 are T.F.T. licence holders for Counters Nos. 15, 16 and 17 respectively in respect of Kishtareddipet village toddy shop which is under T.F.T. Scheme and their licences are for a period of 5 years from 1-10-1992 to 30-9-1997.4. In the counter-affidavit filed by the 1st respondent, these facts are admitted. But it is further stated that one Masanna Goud son of Chandraiah holds T.F.T. licence in respect of Counter No. 14 of the said T.F.T. shop - he is not before this Court in any of the Writ Petitions.5. The...
Carew Phipson Limited Vs. Commercial Tax Officer, Company Circle, Secu ...
Court: Andhra Pradesh
Decided on: Apr-19-1994
Reported in: 1994(2)ALT359; [1995]97STC474(AP)
Syed Shah Mohammed Quadri, J.1. The petitioner is a company registered under the Indian Companies Act. It seeks a writ of mandamus directing the respondent to refund a sum of Rs. 15,70,117 being the amount refundable for the assessment years 1984-85 and 1989-90 pursuant to the order of the respondent dated March 3, 1990 and August 16, 1991 respectively with interest, under section 33-E of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act'). 2. The petitioner is a dealer under the APGST Act. It is stated that for the year 1984-85, a sum of Rs. 14,46,251 became refundable to the petitioner by virtue of the order of assessment dated March 3, 1990 and for the year 1989-90, a sum of Rs. 2,41,705 became refundable in view of the order of assessment dated August 16, 1991. In so far as the assessment year 1984-85 is concerned, the petitioner filed an application on March 21, 1990, for refund of the amount due to it. It is stated by the respondent that the amount due for the ye...
B.V.K. Seshavataram, Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Apr-18-1994
Reported in: (1995)124CTR(AP)332; [1994]210ITR633(AP); [1994]75TAXMAN491(AP)
M.N. Rao, J.1. Commonality of questions of law and fact induces us to dispose of these three income-tax cases, by this common judgment. 2. The assessees, in these three income-tax cases, are co-owners of a rice mill known as Sesharatna Rice Mill, located in Palakol, West Godavari District. Each of the assessees holds 13 per cent. share in the said rice mill. For the assessment years 1981-82, 1982-83 and 1984-85 to 1987-88, their claim for depreciation allowance to the extent of each of their shares was initially allowed by the Assessing Officer. Subsequently, by an order under section 154 of the Income-tax Act, 1961, the depreciation allowance was withdrawn on the basis of the decision rendered by the Supreme Court in Seth Banarsi Dass Gupta v. CIT : [1987]166ITR783(SC) . The assessees successfully challenged the rectification order before the Deputy Commissioner of Income-tax. The appeals were allowed by the Deputy Commissioner on the basis of an earlier decision rendered by the Hyder...
Kaki Butchi Raju Son Vs. State of Andhra Pradesh and anr.
Court: Andhra Pradesh
Decided on: Apr-18-1994
Reported in: [1995]96STC634(AP)
M.N. Rao, J.1. The petitioner, a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957, by this writ petition, is challenging the legality of the order passed by the Commercial Tax Officer, Peddapuram, the second respondent herein, on December 31, 1991 in OR No. 40/91-92 by which that authority has accepted the petitioner's offer to compound the offence of tax evasion on payment of Rs. 2,822 and assessed the tax payable by the assessee at Rs. 1,411 on the suppressed turnover of Rs. 64,160 detected during the course of inspection on December 31, 1991. The petitioner's jewellery shop was inspected by the second respondent, the assessing authority, on December 31, 1991, and, during the inspection, he found the following irregularities : (1) The chitta was written only up to December 26, 1991; (2) The ledger was not even commenced; (3) The stock register was not maintained; and (4) Twenty-three account slips were recovered which disclosed a suppressed turnover of Rs. 48,55...
Kaki Butchi Raju Son Rep. by Its Proprietor, Mr. K. Subrahmanyam Vs. t ...
Court: Andhra Pradesh
Decided on: Apr-18-1994
Reported in: 1994(2)ALT353
ORDERM.N. Rao, J.1. The petitioner, a registered dealer under the Andhra Pradesh General Sales Tax Act, by this writ petition, is challenging the legality of the order passed by the Commercial Tax Officer, Peddapuram, the second respondent herein, on 31-12-1991 in O.K. No. 40/91-92 by which that authority has accepted the petitioner's offer to compound the offence of tax evasion on payment of Rs. 2,822/- and assessed the tax payable by the assessee at Rs. 1,411/- on the suppressed turnover of Rs. 64,160/- detected during the course of inspection on 31-12-1991. The petitioner's jewellery shop was inspected by the second respondent, the assessing authority, on 31-12-1991, and, during the inspection, he found the following irregularities:(1) The chitta was written only up to 26-12-1991; '(2) The ledger was not even commenced;(3) The stock register was not maintained;(4) Twenty-three account slips were recovered which disclosed a suppressed turnover of Rs. 48,550/- and the suppressed sales...
Chanumolu Nirmala and ors. Vs. Chanumolu Indira Devi
Court: Andhra Pradesh
Decided on: Apr-16-1994
Reported in: 1994(1)ALT673
M.N. Rao , J.1. Defendants 1 to 3 in O.S. No. 116 of 1987 on the file of the Subordinate Judge's Court, Nuzvid are the appellants. The suit was instituted by the respondent herein for a declaration that she is the absolute owner of the plaint A and B Schedule properties - immovable property comprising lands and a rice mill -and gold ernaments weighing 51 grams (C Schedule) pledged with the State Bank of India, Ibrahimpatnam Branch.2. The suit was grounded on Ex.A-1, unregistered will, dated 14-8-1987 executed by late Chanumolu Bhaskar Rao, who died on 1-9-1987. It was alleged by the plaintiff that she was married to Bhaskar Rao on 15th March, 1978 at Bhadrachalam. The first defendant (appellant No. 1) is the first wife of Bhaskar Rao. Defendants 2 and 3 (appellants 2 and 3) are the son and daughter respectively of Bhaskar Rao by his first wife. For the sake of convenience, the parties are referred to in this appeal as they are arrayed in the suit.3. The case of the plaintiff is that he...
K. Kumar Raju Vs. K. Umamaheswari
Court: Andhra Pradesh
Decided on: Apr-15-1994
Reported in: AIR1995AP222; 1994(2)ALT371; I(1995)DMC320
ORDERSyed Shah Mohammed Quadri, J. 1. In this reference under S. 17 of the Indian Divorce Act by the learned First Additional Chief Judge-cum-First Additional Special Judge for SPE and ACB Cases, Hyderabad, we are -unable to confirm the decree of divorce granted by him on 23-4-1981, in O.P. No.619 of 1990.2. The parties are Christians. They were married according to Christian rites at Razole Taiuq (East Godavari) on 24-5.1982. It is stated that a male child was born on 29-5-1984. The application for divorce under S. 10 of the Indian Divorce Act was filed by the husband. The allegation on which divorce was claimed is that the respondent is guilty of incestuous adultery, adultery and of leading an immoral life. No finding is recorded by the learned trial Judge on the question of incestuous adultery. However, the learned Judge found that the respondent was guilty of adultery and granted a decree for divorce.3. The learned counsel for the petitioner submits that as the trial Court found th...
Ashok Leyland Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Apr-15-1994
Reported in: [1996]220ITR314(AP)
M.N. Rao, J.1. The assessee is a limited company carrying on the business of manufacture and sale of S.G. (presumably superior grade) iron castings. In 1971, when the company was established, initially it had one furnace and two crucibles for manufacturing the castings. In the financial year 1978-79, it had undertaken an expansion scheme called 'Project-III'. The Government of India, when approached by the company, granted a letter of intent permitting escalation of the capacity from 1,500 M.T. to 5,000 M.T. and the letter of intent was later converted into an industrial licence. On completion of this scheme, the installed capacity was increased from 1,500 M.T. to 3,000 M.T. per annum. Commissioning of the project was done on June 29, 1979. In respect of the assessment year 1981-82, a claim was made by the assessee claiming deduction under section 80J of the Income-tax Act and the same was allowed by the Income-tax Officer. The Commissioner of Income-tax, however, in exercise of his re...
Commissioner of Income-tax Vs. G.K. Kabra
Court: Andhra Pradesh
Decided on: Apr-15-1994
Reported in: [1995]211ITR336(AP)
ORDERT.N.C. Rangarajan, J.1. Aggrieved by the order of the Income-tax Appellate Tribunal, dated October 30, 1992, passed in Income-tax Appeal No. 1479/(Hyd.) of 1988 declining to refer the following questions to this court on the ground that they are questions of fact and not questions of law, this petition has been filed : '(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in quashing the order of the Commissioner of Income-tax passed under section 263, particularly when the assessee was not given sufficient opportunity of being heard? (ii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in holding that the Commissioner of Income-tax lacks initial jurisdiction, particularly when the conclusion made by the Commissioner of Income-tax in the order under section 263 was on the basis of the information furnished in response to the initial notice?' 2. The Tribunal found the ...
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