Andhra Pradesh Court March 1995 Judgments
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Commissioner of Income-tax Vs. Super Drillers
Court: Andhra Pradesh
Decided on: Mar-23-1995
Reported in: 1995(2)ALT765; (1995)127CTR(AP)199; [1996]222ITR629(AP)
Syed Shah Mohammed Quadri, J. 1. The assessee in this cases a firm which carries on the business of drilling bore-wells. For the assessment years 1981-82 and 1982-83, it claimed depreciation of 30 per cent. on the rig and compressor used in drilling the bore-wells. The Income-tax Officer allowed the depreciation at ten per cent. being of the view that the assessee was not a 'mineral oil concern' and so, the assessee was not entitled to depreciation at 30 per cent. However, on appeal, having regard to the judgment of the Income-tax Appellate Tribunal in the assessee's own case for the assessment year 1979-80, the appellate authority, i.e., the Commissioner of Income-tax (Appeals) granted 30 per cent. depreciation and it was confirmed by the Tribunal. The said view of the Tribunal relating to the assessment year 1979-80 was confirmed by this court by the judgment in CIT v. Super Drillers : [1988]174ITR640(AP) . 2. Further, the assessee also claimed that it is an industrial undertaking ca...
N. Chandra Sekhar Vs. the District Judge and ors.
Court: Andhra Pradesh
Decided on: Mar-23-1995
Reported in: 1995(1)ALT805
ORDERMotilal B. Naik, J.1. The present Writ Petition is filed assailing the legality of the proceedings dated 6-7-1993 issued by the first respondent dismissing the petitioner from service, on various grounds.2. In the affidavit, it is stated that the petitioner was appointed as Process Server by the District and Sessions Judge, Eluru, West Godavari District in September, 1984 and was posted as such initially in the Sub-Court of Tadepalligudem and later, he was transferred to the Court of Principal District Munsif Tadepalligudem, West Godavari District. It is stated that from the date of his appointment, the petitioner has been discharging his duties sincerely.3. While so, a memo was issued to him on 6-3-1991 by the Principal District while he was on duty in the Court hall on 28-2-1991 in the Additional Munsif Magistrate's Court, he is said to have misbehaved with one Smt. Sk. Ramjan who had attended the Court in connection with S.T.C. Case No. 37/91 and that the third respondent Quest...
Board of Governors, Hyd. Public School Vs. P. Rajender and Others
Court: Andhra Pradesh
Decided on: Mar-22-1995
Reported in: AIR1995AP316; 1995(2)ALT778
ORDERLingaraja Rath, J.1. In all these cases the common Judgment passed in the different Writ Petitions out of which these appeals arise, is assailed.2. The question that arises for consideration is, the direction of the learned single Judge, while taking exception to the admission process evolved by the appellants of selecting candidates for admission at Class I stage through lottery system, to evolve and adopt a fair and reasonable method of selection in public interest, from the academic year 1995-96.3. Submitting on the case on behalf of the appellants, it is the argument of Mr. V. Venkata Ramanaiah, that the School has adopted the method of determining the eligibility of candidates for admission on the basis of a basic test in English and Mathematics and once the eligible candidates are identified, the admission is conducted on the basis of lottery and all the eligible candidates are considered. The process was challenged by different groups of parents before this Court in the dif...
Commissioner of Income-tax Vs. Sudesh Kumari Soni
Court: Andhra Pradesh
Decided on: Mar-22-1995
Reported in: [1997]227ITR113(AP)
1. At the instance of the Revenue, the following three questions have been referred by the Tribunal under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee is an industrial undertaking entitled to relief under section 80J of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee is entitled to relief under both the sections 80J and 80JJ 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in directing the Appellate Assistant Commissioner to consider that the assessee is an industrial company within the meaning of the Finance Act of the relevant assessment year for allowing enhanced depreciation at 10 per cent. on all the five items of buildings ?' 2. The admitted facts are that the assessee is engaged in the business of...
Narasaiah Vs. P. Narasimha Reddy (Died) and ors. (L.Rs.)
Court: Andhra Pradesh
Decided on: Mar-22-1995
Reported in: 1995(1)ALT734
ORDERB.S. Raikote, J.1. This revision petition is directed against the judgment and order dated 16-8-1994 passed in C.M.A.No. 6 of 1990, by which the learned Subordinate Judge, Nizamabad, confirmed the judgment and order dated 13-7-1990 in R.C. No. 14 of 1984 on the file of the Rent Controller, Nizamabad. The revision petitioner is the tenant and the respondents herein are the landlords.2. Originally, the eviction petition was filed by the landlord P. Narasimha Reddy. After his death, during the pendency of the appeal, his legal representatives Smt. P. Mangamma, his wife, and Dr. Mahipal Reddy, his adopted son, were brought on record. For the sake of convenience, the parties will be referred to as landlord and tenant, as referred to in the lower Courts.3. The landlord filed an eviction petition against the tenant on two grounds. The first ground was that the premises in question was required bona fide, because his adopted son Dr. P. Mahipal Reddy wants to start a clinic in the suit sch...
K.P. Janakiram Vs. K. Suguna Bai
Court: Andhra Pradesh
Decided on: Mar-22-1995
Reported in: 1995(2)ALT61
ORDERB.S. Raikote, J.1. The petitioner, who is alleged to be the tenant of the premises in question, has filed this revision petition. The respondent herein is the landlord. The parties hereinafter will be referred to as tenant and landlord respectively.2. The landlord filed a petition under Section 10(2)(i) of Andhra Pradesh Buildings (Lease, Rent & Eviction) Control Act, 1960, hereinafter referred to as 'the Rent Control Act' against the tenant on the sole ground of wilful default in payment of rents, in the Court of Principal Rent Controller, Secunderabad. The learned Rent Controller allowed the said petition by order dated 3-10-1989. Being aggrieved by the same, the present petitioner-tenant filed an appeal in R. A.No.573 of 1989 in the Court of the Chief Judge, City Small Causes Court, Hyderabad. The said appeal being dismissed by the appellate Court, the present revision is filed.3. The learned Counsel for the petitioner-tenant strenuously contended that the impugned orders of th...
Commissioner of Income Tax Vs. Vidyut Steel Ltd.
Court: Andhra Pradesh
Decided on: Mar-21-1995
Reported in: 1995(2)ALT296; [1996]219ITR30(AP)
T.N.C. Rangarajan, J. 1. The admitted facts relating to the case are that the assessee was established with the main object of manufacture and sale of steel castings. For the asst. yr. 1979-80, corresponding to the previous year ended 31st May, 1978, the assessee had shown 'Interest received' as Rs. 34,713. This amount consisted of three items; the first being a sum of Rs. 10,394 which represents refund of excess payment of interest to the Industrial Finance Corporation of India and a balance of Rs. 9,895 which represents interest earned by the assessee during the construction period on ten per cent margin money retained in the bank for the purpose of taking bank guarantee. The question that arose for consideration was - Whether this amount of Rs. 9,895 paid as interest on margin money for backing up a bank guarantee, could be set-off against the bank commission and interest paid for taking the bank guarantee itself? The CIT(A), accepted the claim of the assessee that the interest rece...
Satish Chandra Modi Vs. Commissioner of Income-tax and anr.
Court: Andhra Pradesh
Decided on: Mar-21-1995
Reported in: 1995(2)ALT146; [1995]216ITR717(AP)
S. Parvatha Rao, J.1. The petitioner in these four writ petitions is a Hindu undivided family (HUF) and seeks a writ in the nature of mandamus, etc., directing the respondents, i.e., the Commissioner of Income-tax, Karnataka (Central), Bangalore, and the Income-tax Officer, Central Circle III, Hyderabad, to accept the partial partitions effected by its karta, Satish Chandra Modi, for the four assessment years 1979-80 (Writ Petition No. 18153 of 1987), 1981-82 (Writ Petition No. 8523 of 1988), 1984-85 (Writ Petition No. 8903 of 1988) and 1985-86 (Writ Petition No. 8913 of 1988), etc. 2. The members of the petitioner-Hindu undivided family are Satish Chandra Modi, his wife, Tarulata, and their two minor sons, Soham and Sourabh. The petitioner has been an assessee under the Income-tax Act, 1961 ('the Act', for short), from the assessment year 1971-72. It is claimed on behalf of the petitioner that a partial partition was effected on January 19, 1976, in respect of a sum of Rs. 30,000 belo...
Priyadarshini Jattu Workers Labour, Contract Co-operative Society Rep. ...
Court: Andhra Pradesh
Decided on: Mar-21-1995
Reported in: 1995(2)ALT107
ORDERK.M. Agarwal, Acting C.J.1. This writ petition is by a Labour Contract Co-operative Society for quashing a labour contract granted in favour of the 4th respondent, another Labour Contract Co-operative Society, by the Food Corporation of India.2. It appears that the petitioner and the 4th respondent are registered as Labour Contract Societies under the provisions of the A.P. Co-operative Societies Act, 1964. It also appears that earlier the petitioner society was either functioning under the name and style of 'Priyadarshini Jattu Cooli Samkshema Sangam, (in short, the 'sister concern' of the petitioner), or was working in close collaboration with it. The Food Corporation of India has godowns at various places in the country for storing its foodgrains. One such godown is located at Dowlaiswaram in East Godavari District of Andhra Pradesh. For the purpose of handling and transporting foodgrains at its Dowlaiswaram godown, the Food Corporation of India was and is required to employ la...
S.K. AfzaluddIn Vs. the State of A.P. Rep. by Its Secretary, Minoritie ...
Court: Andhra Pradesh
Decided on: Mar-21-1995
Reported in: 1995(2)ALT267
ORDERB. Subhashan Reddy, J.1. This writ petition challenges the order of the Government in G.O.Ms. No. 26, A.P. Minorities Welfare (MFC) Department, dated 21-2-1995. The impugned G.O., recites that in view of the change in the Government, Mr. Abdul Karim Khan who was hitherto Chairman to the A.P. Minorities Commission has tendered his resignation and as such the Secretary, Andhra Pradesh Minorities Commission should take action with regard to Members as they have to pave way for new constitution of the Commission. This is on the premise that the office of the Members of the commissioner is co-terminus with that of the Chairman. When the Commission was first constituted in the year 1993 under G.O.Ms. No. 424, General Administration (Poll. B) Department, dated 4-8-1993, the petitioner was not a nominated member. There were only four members on the body of the Commission including the Chairman. The petitioner was nominated later in G.O.Ms. No. 572, General Administration (Poll. B) Departm...
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