Andhra Pradesh Court March 1995 Judgments
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Godupalle Pothulappa Vs. State of Andhra Pradesh and Others
Court: Andhra Pradesh
Decided on: Mar-06-1995
Reported in: 2000(2)ALD524; 2000(1)ALT378
ORDER1. This CMA is presented by the original plaintiff to this Court being aggrieved by the judgment and order dated 22-3-1994 passed in OP No.3 of 1993. By the impugned order, the Court below rejected the case of the petitioner pleaded under Order 33, Rule 1 of the Code of Civil Procedure by holding that the petitioner is not an indigent person. The learned Counsel for the petitioner strenuously contended that the petitioner is an indigent person; and the Court below is in error in not treating him as an indigent person.2. The Court below rejected the case of the petitioner that he is an indigent person on three counts: 1. That he received an amount of Rs.1,680/- towards pension; he received an amount of Rs.7,200/-towards gratuity; he received an amount of Rs.900/- towards provident fund; he received an amount of Rs.800/- towards recurring deposit. 2. That he has a house/hut of the value of Rs.7,000/-. 3. That his wife is an employee working as Sweeper in the muncipality in question....
Dredging Corporation of India Ltd. Vs. Assistant Commissioner of Incom ...
Court: Andhra Pradesh
Decided on: Mar-06-1995
Reported in: [1996]217ITR511(AP)
1. Heard learned counsel for the petitioner as also learned standing counsel for the Department. After hearing learned counsel for the parties, these writ petitions are hereby finally disposed of. 2. According to learned counsel for the petitioner, the assessments were made against the petitioner and consequent demand notices were issued without giving it an opportunity of being heard. He referred to the letter dated February 13, 1995, issued by the Assistant Commissioner of Income-tax and submitted that this was only the letter received which could not be said to be a notice which was required to be given under the law before making any assessment. 3. Learned standing counsel for the Department referred to the letter dated November 23, 1994, and submitted that this was the notice given to the assessee before making the impugned assessment. He also relied on the letter dated February 13, 1995, referred to and relied on by learned counsel for the petitioner and submitted that this was a...
Bishanlal Ahuja Vs. Commissioner of Wealth-tax
Court: Andhra Pradesh
Decided on: Mar-05-1995
Reported in: [1996]218ITR680(AP)
Syed Shah Mohammed Quadri, J. 1. These two reference cases arise under the Wealth-tax Act, 1957 (for short, 'the Act'). They relate to the same assessee. Referred Case No. 49 of 1987 is in respect of the assessment years 1972-73 to 1977-78, whereas Referred Case No. 50 of 1987 pertains to the assessment years 1978-79 and 1979-80. At the instance of the assessee, the following question is referred to us for our opinion, under section 27(1) of the Act, in these cases : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in upholding the inclusion of the entire value of the immovable property of the firm in the hands of the assessee ?' 2. The facts giving rise to these reference cases may briefly be referred to here. The assessee is a partner in the firm, viz., 3 Aces, Abids Road, Hyderabad. The said firm had originally two partners, the petitioner and his brother, one Shri Jagatram Ahuja. The assessee purchased the share and interest of his brot...
Commissioner of Income-tax Vs. Bharat Television Private Ltd.
Court: Andhra Pradesh
Decided on: Mar-05-1995
Reported in: [1996]218ITR173(AP)
Syed Shah Mohammed Quadri, J.1. Under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal referred the following questions of law as arising out of the order in I.T.A. No. 1050/(Hyd) of 1983, dated April 25, 1984. '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in allowing the sales tax penalty of Rs. 50,151 paid by the assessee under section 36(3) of the Bombay Sales Tax as deduction under the Income-tax Act for the assessment year 1979-80 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in allowing the sales tax penalty paid by the assessee holding that the payment was made only and exclusively for the purpose of business of the assessee ?' 2. The facts giving rise to these questions may be briefly noted here. In the assessment year 1978-79, for which the previous year of the assessee ended on December 31, 1978, the question of deductibi...
Commissioner of Income Tax Vs. Maddi Venkataratnam and Co. Pvt. Ltd.
Court: Andhra Pradesh
Decided on: Mar-04-1995
Reported in: 1996(1)AnWR66; [1996]217ITR571(AP)
Syed Shah Mohammed Quadri, J. 1. The questions referred to us under S. 256(1) of the IT Act, 1961, at the instance of the assessee, are as follows : '1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the expenditure of Rs. 9,974 is not disallowable under S. 37(4) of the IT Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the expenditure of Rs. 5,141 on lighting charges of the guest house is not disallowable under S. 37(4) of the IT Act, 1961?' 2. In the asst. yr. 1976-77, the assessee, which is a company registered under the Companies Act, 1956, and is doing business in processing and exporting of tobacco, claimed certain expenditure of which two items were : (a) Rs. 9,974, spent on salary and bonus of the employees working in a bungalow maintained by the assessee as a guest house; and (b) Rs. 5,141, spent on lighting charges of the guest house. Those two items of ...
K.S.S.N. Sharma Vs. State Bank of India and anr.
Court: Andhra Pradesh
Decided on: Mar-02-1995
Reported in: 1995(1)ALT837; (1995)IILLJ479AP
ORDERSyed Shah Mohammed Quadri, J.1. The petitioner was an employee of the State Bank of India and was working under the 1st respondent on the material date. He joined the service of the Bank as Clerk in March 1970. In October 1979 he was promoted as Officer Junior Management Grade. On June 6, 1987 he was suspended from service pursuant to an alleged trap said to have been laid on June 1, 1987 on the allegation of accepting illegal gratification of Rs. 500/-. After conducting enquiry he was awarded the punishment of removal from service by order of the 1st respondent dated December 26, 1990. The petitioner assailed the validity of the said order of removal in Writ Petition No. 2395 of 1991. That writ petition having been dismissed, at the admission stage on February 20, 1991, on the ground of non-availment of alternative remedy, he filed Writ Appeal No. 232 of 1991. On April 25, 1991 a Division Bench of this Court allowed the said Writ Appeal and quashed the impugned order of removal. ...
Valasa Padma Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-01-1995
Reported in: 1995(1)ALT(Cri)638; 1995CriLJ3086
M.N. RAO, J.1. Accused No. 1 in Sessions Case No. 140/92 on the file of the learned Sessions Judge, Warangal is the appellant herein. She was tried along with one Chandanala Sudhakar, (A-2) her maternal uncle for committing murder of her step daughter Lavanya aged about 9 years on 19-11-1991 at about 10 A.M. at the outskirts of Urus, Kareemabad, Warangal by intentionally causing death by throttling her neck with hands, an offence punishable under S. 302, IPC. Both the accused were also charged under S. 201 read with S. 34 of the IPC for causing disappearance of the evidence of murder by throwing the deadbody in the Sanoor well at Urus, Kareemabad, Warangal in order to screen themselves from legal punishment. 2. The deceased Lavanya was studying IV class in Chandra Memorial High School in Hanumakonda. P.W. 6, Valasa Rajender, is the father of the deceased. A-1 is the third wife of P.W. 6 and step-mother of the deceased. The first wife of P.W. 6 deserted him and so he married Suchitra, t...
Kalthuri Mallikarjuna and anr. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-01-1995
Reported in: 1995CriLJ3100
Krishna Saran Shrivastav, J.1. This judgment shall also dispose of Criminal Appeal No. 981 of 1994 as also Criminal Revision No. 769 of 1994 because they arise out of the same judgment passed by the Sessions Judge at Nellore in Sessions Case No. 147 of 1992, whereby the accused appellants A-1 and A-2 have been convicted. 2. Nine persons have been prosecuted under Sections 148 and 302 read with Sections 34 and 149 of the Indian Penal Code for committing the murder of Kavali Madhusudhan. Charges under Sections 148 and 302 read with Sections 34 and 149 of the Indian Penal Code were framed against all the accused persons. The Sessions Judge convicted A-1 and A-2 under Section 302 of the Indian Penal Code and sentenced each of them to suffer imprisonment for life, but acquitted there of the remaining charges levelled agianst them. The remaining accused persons, A-3 to A-9 were also acquitted of all the charges levelled against them. 3. Feeling aggrieved by the judgment of conviction and sen...
Natural Resources Development Co-operative Society Ltd. Vs. Regional P ...
Court: Andhra Pradesh
Decided on: Mar-01-1995
Reported in: (1996)IIILLJ920AP
1. The petitioner challenges the validity of the order of the 1st Respondent dated August 7, 1990, passed under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and the consequential order of the 3rd respondent dated July 6, 1991 as illegal and void. 2. The petitioner is a Co-operative Society registered under the A. P. Co-operative Societies Act. It was registered in 1974. The Secretary of the Petitioner Co-operative Society submits that a group of unemployed Post-graduates in Geology, Geophysics, Physics and Chemistry etc., have registered themselves as a Co-operative Society to provide certain expert consultancy services, and that under the bye-laws every member is a share holder and undertakes consultancy work at the instance of the society. According to the petitioner, there is no master and servant or employer and employee relationship between the society and the member. Each member is a share holder. The treatment of the Petitioner-Society as ...
Y. Vijaya Geetha and ors. Vs. State of Andhra Pradesh, Rep. by Special ...
Court: Andhra Pradesh
Decided on: Mar-01-1995
Reported in: 1995(1)ALT494
Motilal B. Naik, J.1. These petitioners numbering 37 claim to be working women are inmates of the Government Working Women's Hostel, 5-4-506, Kattalmandi, Nampally, Hyderabad.2. A circular dated 12-7-1994 was issued by the respondents requiring the petitioners to get ready with their luggage enabling the respondents to shift these petitioners to a newly constructed building for Working women at Road No. 45, Jubilee Hills, Hyderabad. Having aggrieved by the said circular issued by the respondents contemplating to shift the Working Women's Hostel to a newly constructed building at Road No. 45, Jubilee Hills, Hyderabad the present Writ Petition has been filed seeking to quash the move of the counts.3. Respondents filed a detailed counter meeting the allegations levelled by the petitioners by contending that the present Working Women's Hostel has been constructed by spending a huge amount of Rs. 28 lakhs with the sole intention of providing better amenities to the working women who are see...
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