Andhra Pradesh Court July 2014 Judgments
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Commissioner of Income-tax, A.P.-i, Hyde Vs. Tharmandal Builders (P) L ...
Court: Andhra Pradesh
Decided on: Jul-01-2014
HONBLE Sr.JUSTICE L. NARASIMHA REDDY AND HONBLE Sr.JUSTICE CHALLA KODANDA RAM ITTA.No.106 of 2001and batch 01-07-2014 Commissioner of Income-Tax, A.P.-I, Hyderabad. Appellant Tharmandal Builders (P) Ltd., 113, Taramandal Complex, Saifabad, Hyderabad. Respondent Counsel for the Appellant:Sr.S.R.Ashok, Learned Sr.Standing Counsel for the Income Tax. Counsel for the respondents : None : ?.Cases referred: 2010 (321) ITR362SC HONBLE Sr.JUSTICE L. NARASIMHA REDDY AND HONBLE Sr.JUSTICE CHALLA KODANDA RAM I.T.T.A.Nos.106 of 2001; 128 of 2001 and 129 of 2001 COMMON JUDGMENT:- (per LNR,J.The subject matter of this batch of appeals is the block assessments. The assessees were submitting the returns year after year. However on the basis of searches conducted vis-a-vis assessees block assessments, covering a decade preceding the date of search, were made. The items of income in the form of investments that were noticed in the search were sought to be included and that in turn resulted in levy of In...
Jasti Jayalax Vs. 1. State of A.P., (Through Public Prosec
Court: Andhra Pradesh
Decided on: Jul-01-2014
THE HONBLE SRI JUSTICE S. RAVI KUMAR CRIMINAL PETITION No.5753 of 2012 01-07-2014 Jasti Jayalaxmi....Petitioner / A3 1. State of A.P., (through Public Prosecutor) and another...Respondent COUNSEL FOR PETITIONER: Sri P Prabhakar Reddy COUNSEL FOR RESPONDENT :Sri Sharad Sanghi : ?.CITATIONS:(2014) 4 SCC7042009 (2) ALD (Cri) 3 THE HONBLE SRI JUSTICE S. RAVI KUMAR CRIMINAL PETITION No.5753 of 2012 ORDER: This is a petition to quash proceedings in C.C.No.167 of 2007 on the file of I Additional Metropolitan Magistrate, City Criminal Courts, at Hyderabad.2. Brief facts leading to this criminal petition are as follows: The second respondent herein filed complaint before the Magistrate alleging that the cheque issued by A2 for Rs.1,70,266 drawn on Syndicate Bank, Mulukuduru Branch, Guntur District, was dishonoured due to insufficiency of funds and that the accused has committed offence under Section 138 of the Negotiable Instruments Act (for short, the NI Act). The petitioner herein is shown as...
The Commissioner of Income Ta Vs. Smt.Surjeet Kaur (Died) and Othe
Court: Andhra Pradesh
Decided on: Jul-01-2014
THE HONBLE Sr.JUSTICE L.NARASIMHA REDDY and THE HONBLE Sr.JUSTICE CHALLA KODANDA RAM I.T.T.A.No.86 of 2001 01-07-2014 The Commissioner of Income Tax...APPELLANT Smt.Surjeet Kaur (died) and others....RESPONDENTS COUNSEL FOR THE APPELLANT:- Sr.J.V.Prasad COUNSEL FOR RESPONDENTS:-Sr.Y.Ratnakar : ?.Cases Referred: THE HONBLE Sr.JUSTICE L.NARASIMHA REDDY AND THE HONBLE Sr.JUSTICE CHALLA KODANDA RAM I.T.T.A.No.86 of 2001 JUDGMENT: (per the Honble Sr.Justice L.Narasimha Reddy) In this appeal, presented under Section 260A of the Income Tax Act (for short the Act).the only question that arises for consideration is as to whether the land sold by the respondent in the year 1991 attracts the capital gains tax, under the Act. The respondent owned Acs.16.00 of land in Mallapur Revenue Village of Uppal Mandal, Ranga Reddy District. She sold that land through five sale deeds, between 12.06.1991 and 09.02.1992 in favour of various individuals. In the returns filed for the assessment year 1992-93, the t...
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