Andhra Pradesh Court September 1998 Judgments

Commissioner of Income-tax Vs. Bhooratnam and Co.

Court: Andhra Pradesh

Reported in: [1999]238ITR674(AP)

S.V. Maruthi 1. This petition is filed by the Revenue under Section 256 of the Income-tax Act, 1961 (for short 'the Act').2. The facts in brief are as follows :The assessee-firm was engaged in the business of manufacture and supply of RCC spun pipes and PSC concrete pipes. The assessee also undertook the work of laying of RCC pipes and PSC concrete pipes. For the assessment years 1987-88 and 1988-89, the assessee was allowed investment allowance in a total sum of Rs. 10,22,341. The assessee claimed set-off of unabsorbed allowance against income for the assessment year 1989-90. The said unabsorbed allowance was set off against the income for the assessment year 1989-90. The said claim was accepted by the Assessing Officer while framing the assessment. But later, he initiated action under Section 154 of the Act proposing to withdraw the unabsorbed investment allowance relying on the judgment of the Supreme Court in the case of CIT v. N.C. Budharaja and Co. : [1993]204ITR412(SC) . Accordi...

Namuduri Atchyutaramaiah Vs. Osuri Gangadharam (Died) by Lrs. and ors.

Court: Andhra Pradesh

Reported in: 1998(6)ALD713; 1998(6)ALT758

1. This appeal is directed against the judgment and decree dated 29-6-1987 passed in AS No.21 of 1981 on the file of Sub-Court, Ramachandrapuram, confirming the judgment and decree dated 9-3-1981 passed in OS No.84 of 1977 on the file of District Munsif Court, Ramachandrapuram in East Godavari District.2. The appellant herein is the defendant and the respondent herein is the plaintiff in the said suit OS No.84 of 1977. The parties herein are being referred to as they are arrayed in the suit. The respondent-plaintiff filed the said suit for granting permanent injunction restraining the defendant and his men from interfering with his peaceful possession and enjoyment of the suit property consisting of coconut garden of Ac. 16.93-1/2 in RS No. 103 and a vacant Iand of 38 cts. in RSNo.107/1 of Serilanka, Hamlet of Maskapalli in Ramachandrapuram Taluq, E.G. District. The plaintiff filed the said suit on 21-2-1977. The defendant resisted the suit. The trial Court holding that the plaintiff w...

Commissioner of Income-tax Vs. Andhra Pradesh Industrial Infrastructur ...

Court: Andhra Pradesh

Reported in: [1999]236ITR648(AP)

Mrs. S.V. Maruthi, J. 1. The Tribunal referred the following two questions for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the income derived from the letting out of the sheds owned by the assessee should be assessed as 'income from business' ?2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that in spite of adoption of cash system of accounting for interest accrued on loans advanced to various co-operative sugar factories, the income of the asses-see can be properly deduced when the interest payable by it is being accounted for on accrual basis, and the assessee's case is not hit by the proviso to Section 145(1) of the Income-tax Act, 1961 ?'2. The assessee, a public sector undertaking of the State Government, purchases large tracts of land, levelling the same, laying roads and creating infrastructur...

Samalkot Primary Agricultural Co-operative Society Ltd. Vs. Pynni Saty ...

Court: Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

S. Parvatha Rao, President: 1. The 2nd opposite party in O.P. No. 259/1996 questions the order of the East Godavari District Forum in that O.P. dated 3.4.1998 in this appeal. The complainant in the O.P. is the 1st respondent in this appeal and the 1st opposite party in the O.P. i.e. New India Assurance Company is the 2nd respondent in this appeal. The case of the complainant was that he purchased a she-buffaloe on 9.2.1994 through the appellant for a sum of Rs. 5,100/- and that she, alongwith another she buffaloe that was also purchased by the complainant through the appellant and four other she-buffaloes were insured by the appellant Society with the 2nd respondent-Insurance Company under a Livestock Policy Bearing No. 47611307 for the period from 16.2.1994 to 15.2.1995. Each of these six she-buffaloes were insured for a sum of Rs. 5,100/-. The description of the she-buffaloes and the ear tag numbers were given in the Schedule attached to the policy. The animal in question was given T...

Pasupula Srinivasulu and Others Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: 1998(6)ALD152; 1999(2)ALT110; 1999(2)ALT(Cri)63

ORDER1. The petitioners are accused Nos.1, 3 and 5 in Crime No.84 of 1998. 1st petitioner is working as a Teacher in Government School. Petitioners 2 and 3 are doing some business. A case came to be registered against five accused in Crime No.84 of 1998. The petitioner No.1 was married to one person by name Jhansi. Marriage took place in the year 1997 and according to the petitioners she lived with her husband only for a period of one month and then left to her parents house at Nalgonda. Complaint was filed on 23rd May, 1998 in which it was stated that Smt. Jhansi poured kerosene on her body on 22nd May, 1998 and set fire to herself at the house of her father. Eventually she died. Certain allegations were levelled against the present petitioners regarding harassment and demand of dowry. The case is under investigation.2. The petitioners moved an application for grant of bail in anticipation of arrest beforethis Court being Crl. P. No.2589 of 1998. This Court disposed of the petition by...

Saranjeet Kour Alias M. Sonu Vs. Director General of Police, A.P., Hyd ...

Court: Andhra Pradesh

Reported in: 1998(6)ALD681

ORDERB. Subhashan Reddy, J. 1. This is a taken up case on the basis of a representation made by M. Sonu daughter of M. Basanth Singh resident of H.No. 8-2-94/1/1, Shakthi Nagar Colony, Old Check Post, New L.B. Nagar, Hyderabad. This case is coming up ever since 31-7-1998.2. This is a case of girl running away from the home for the sake of her lover viz., Syed Ali Shabbir, who filed implcadment petition WPMP No.31617 of 1998. We held conciliation proceedings in-camera on several dates i.e., 3-8-1998, 10-8-1998, 24-8-1998 and also today i.e., 18-9-1998. We have questioned the petitioner-M Sonu, her mother, maternal uncle and maternal uncle's wife as also Syed Ali Shabbir in the presence of their respective Counsel. We have also called for a report about Syed Ali Shabbir by requesting the learned Public Prosecutor, who presented the same. Apart from the learned Public Prosecutor, the learned Government Pleader was also present. The girl is so adamant that she does not want to go with her ...

Yahya BIn Saleh Vs. State and Others

Court: Andhra Pradesh

Reported in: 1998(6)ALD801; 1998(6)ALT415

ORDERMotilal B. Naik, J. 1. This writ of Habeas Corpus seeking a direction to respondents 2 to 4 to release the three alleged detenus viz., Yusif Bin Yahya, 2) Ayub Bin Yahya and 3) Mohd. Ghouse, who are the sons of the petitioner from the illegal confinement and a direction to produce the alleged detenus before this Court and also to pass appropriate direction, is filed by the father of the alleged detenus. According to the petitioner on 10-8-198S he was attending to his business along with his three sons i.e., the alleged detenus. On the same day around 4 p.m a Police Inspector along with a Sub-Inspector of Police and 8 to 10 Police Constables came to his shop located in Charkaman area of Charminar and caught-hold of his three sons who arc alleged to be detenus. When enquired about the conduct of the police personnel it was known that the Police are from Task Force of West Zone and that the petitioner was asked to meet the Deputy Commissioner of Task Force team at his office situated...

M. Nagaraj and anr. Vs. Supdt. of Police and ors.

Court: Andhra Pradesh

Reported in: 1998(6)ALT226

ORDERN.Y. Hanumanthappa, J.1. Heard.2. Sri Gangula Ashok Kumar Reddy, learned Counsel for the petitioners submits to send a complaint to the Director General of Police, Hyderabad, complaining about the death of two dalit persons in a suspicious manner. According to him, the death of those two persons is not a natural one, but is a clear case of custodial death. Even the report of the Magisterial enquiry discloses the death as a suspicious one. If it is not a custodial death, at least it will be a death due to the negligence of the police authorities of the Station. According to him, his clients viz., the children of the deceased are entitled for compensation. If this is the feeling or opinion, he is at liberty to make a representation on behalf of the minor children of the deceased to the Director General of Police, Hyderabad requesting him to hold appropriate enquiry and also order for payment of compensation. On receipt of such representation, the Director General of Police, Hyderaba...

Kum. Saranjeet Kour Alias M. Sonu Vs. Director General of Police and o ...

Court: Andhra Pradesh

Reported in: 1998(5)ALT740

ORDERB. Subhashan Reddy, J.1. This is a taken up case on the basis of a representation made by M. Sonu daughter of M. Basanth Singh, r/o. H. No. 8-2-94/1/1, Shakthi Nagar Colony, Old Check Post, New L.B. Nagar, Hyderabad. This case is coming up ever since 31-7-1998.2. This is a case of girl running away from the home for the sake of her lover viz., Syed Ali Shabbir, who filed impleadment petition W.P.M.P. No. 31617 of 1998. We held conciliation proceedings in camera on several dates i.e. 3-8-98, 10-8-98, 24-8-98 and also to-day i.e. 18-9-98. We have questioned the petitioner - M. Sonu, her mother, maternal uncle and maternal uncle's wife as also Syed Ali Shabbir in the presence of their respective Counsel. We have also called for a report about Syed Ali Shabbir by requesting the learned Public Prosecutor, who presented the same, Apart from the learned Public Prosecutor, the learned Government Pleader was also present. The girl is so adamant that she does not want to go with her parents...

K. Kataiah and ors Vs. Registrar of Co-operative Societies and ors.

Court: Andhra Pradesh

Reported in: 1998(5)ALD662; 1998(5)ALT420

ORDER1. In the writ petition, as originally presented, a writ of quo warranto was sought against the respondents 2, 3 and 4. In the election held on 2-4-1997 to elect the office bearers and Directors of the Committee of Management of the fifth respondent Co-operative Society, namely,Mutyalarao Co-operative Housing Society Limited, the respondents 3 and 4 were elected as Directors, whereas the respondent No.2 was elected as the President of the said Society. The petitioners are the members of the Society. According to the petitioners, the respondent 2, 3 and 4 on the date of filing of their nominations, were working as employees; the respondent No.2 was working as an employee of Hindustan Machine Tools, a Central Government Undertaking; the respondent No.3 was working as Upper Division Clerk in Defence Meteorological Research Laboratories (DMRL); and the respondent No.4 was working as an Attender in the Bank of Baroda, and therefore all of them were disqualified to be members of the soc...