Court : Andhra Pradesh
..... statute, and even in the same section ?. 76. the above decision was applied in commissioner of income-tax v. venkateswara hatcheries (p) ltd. (air 1999 sc 1225). the supreme court reiterated that the same word, if read in the context of one provision of the act, may mean or convey one meaning and another in a different context. it held that when a ..... petitioner ceased to be a delegate of 4th respondent-society in the 5th respondent-bank. 23. he contended that rule 23-aaa was inserted by g.o.ms.no.37 agriculture and co-operation dt.21.08.2002 and even if sub-clause (5) of rule 23-aaa permits a person in-charge to be appointed by a registrar in the ..... majority. the law does not compel the performance of an impossible obligation. 56. possibly, keeping in mind this scenario, rule 23-aaa of the act has been introduced on the statute book by g.o.ms.no.37 agriculture and co-operation (coop.iv) dt.28.01.2002. it states : 23-aaa : (1) notwithstanding anything contained in the byelaws of the society .....
Tag this Judgment!Court : Andhra Pradesh
..... of the land. as stated by jagannatha shetty, j. in gupta sugar works: (scc p. 479, para 4) ... the court does not act like a chartered accountant nor acts like an income tax officer. the court is not concerned with any individual case or any particular problem. the court only examines whether the price determined was with due regard ..... oil palm ffbs and not the oer of an oil palm processing unit in a different state. 47. admittedly the under secretary, government of india, ministry of agriculture, agriculture and cooperation department, in his letter f.no.12-22/2010 (tmop-376) dt.13-08-2013 while forwarding the recommended formula for pricing of ffbs of oil ..... the impugned g.o. 33. she contended that the oer, as per the letter dt.13-08-2013 by the under secretary, government of india, ministry of agriculture, agriculture and cooperation department, was to be determined as per the actual oil content extracted in the past by the processing centre as established by the state government concerned. .....
Tag this Judgment!Court : Andhra Pradesh
..... sahnia v. indian oil corpn. ltd. (2003) 2 scc 107); state of h.p. v. gujarat ambuja cement ltd. (2005) 6 scc 499); k.s. rashid and son v. income tax investigation commission (air 1954 sc 207); sangram singh v. election tribunal (air 1955 sc 425); union of india v. t.r. varma (air 1957 sc 882); k.s. venkataraman and ..... of the statutory remedies unless it finds that factual disputes are involved, and it would not be desirable to deal with them in a writ petition. (l. hirday narain v. income tax officer (1970) 2 scc 355),bareilly; gujarat ambuja cement ltd (supra). as this court admitted some of the writ petitions, forming part of this batch, a few years ago, ..... farmer or an agriculturist would be a person under section 4(4) of the act. the tax levied under section 4(4) is not on the sale of goods by a farmer/agriculturist, but on the vat dealer who purchases goods (agricultural produce) from the farmer. it is not every purchase of taxable goods from an agriculturist/farmer, but only such goods .....
Tag this Judgment!Court : Andhra Pradesh
..... company against profits that are being made by the transferor companies which acquired agricultural land at cheaper cost and are receiving huge profits from out of the development of the lands provided by the transferee company with a view to evade payment of income tax. 15. in order to meet the objections raised in the report ..... (1936 ac 1), lord tomlin, it was held as under: every man is entitled if he can to order his affairs so that the tax attaching under the appropriate acts is less than it otherwise would be. if he succeeds in ordering them so as to secure this result, then, however, unappreciative the commissioners of ..... engineering and construction company limited) is holding 1 share (0.004% shareholding). that upon this scheme being effective, the transferee company shall without any further application, act, instrument or deed, issue and allot to the shareholders of the transferor company (except to the transferee company and its nominee shareholder) a total of 4,900 redeemable .....
Tag this Judgment!Court : Andhra Pradesh
..... person or authority (see: dwarakanath vs. income tax officer [air 1966 s.c. 81 = 1965(57) itr 349]). mr. d.v. sitharam murthy, learned senior counsel appearing for the petitioners has submitted that though respondent no.5 is a society, it is discharging the functions of statein organizing agricultural and animal husbandry on modern and scientific lines ..... nos.28502 of 2009 and 16716 of 2010 and obtained interim orders against the orders of their suspension. it was further averred that the petitioners have never acted detrimental to the interests of the kvk despite there being an internal feud for the chairmanship and that in spite of stoppage of their salaries, the petitioners ..... pretending as if they need not work under the control of the kvk and receiving salaries without doing any work; that the staff of the kvk are acting detrimental to the interests of the institution; that the villagers and farmers have been complaining about the adamant attitude and indecent behaviour of the staff of .....
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..... stores is a partnership firm consisting of joint family members, it can be inferred that it is the business of joint family but, when joint family is an agricultural family and not a trading family, it is difficult to conclude that devi fancy stores is the business of joint family. even assuming for a moment, without conceding ..... land till 1977. in 1977, the plaintiff and satyanarayana started fancy goods business in pithapuram in the name and style of devi fancy stores with the family income, obtained sales tax license r.c.no.1819 by the plaintiff and, accordingly, the business was carried on. the plaintiff got married in 1980 and, thereafter also, he continued ..... 1st defendant. the 1st defendant and his sons constituted as members of hindu coparcenary/joint family and the 1st defendant was acting as manager of the family. the main avocation of the family members is agriculture and they hail from k.e.chinnayapalem. the 1st defendant succeeded ac. 10.00 cents of land in k.e.chinnayapalem .....
Tag this Judgment!Court : Andhra Pradesh
..... court not only has the right but a duty to deny relief to such person.21. in one of the earliest decisions on the subject i.e., r. v. kensington income tax commissioner ((1917) 1 kb486(dc & ca), viscount reading, chief justice of the divisional court observed: (kb pp.495-96) "where an ex parte application has been made ..... hotel v. state of andhra pradesh ((1983) 4 scc575, g. narayanaswamy reddy v. govt. of karnataka((1991) 3 scc261, s.p.chengalvaraya naidu v. jagannath ((1994) 1 scc1, agricultural and processed food products v. oswal agro furane ((1996) 4 scc297, union of india v. muneesh suneja ((2001) 3 scc92, prestige lights ltd. v. state bank of india ((2007) ..... in this case and hope that this will be a lesson to the present petitioner as well as to other litigants and that at least in future people will act more truthfully and with a greater sense of responsibility. the invocation of jurisdiction under extraordinary powers vested in this court cannot be allowed to a person, who comes .....
Tag this Judgment!Court : Andhra Pradesh
..... of sale of agricultural lands was negatived by the assessing officer and the same came to be confirmed even after the stage of ..... - department, in brief, is that the assessee had purchased agricultural lands with a clear intention to trade in buying and selling of agricultural lands, construction of residential and commercial complexes, leasing and trading in shares and securities and also leasing agricultural land. in the process of completing assessment under section 143(3) of the income tax act,, the exemption claimed with respect to the capital gains .....
Tag this Judgment!Court : Andhra Pradesh
..... textiles works v. income tax officer circle-iv, 3- a,(company) (1978) 114 itr,28: (1979) tax lr206, ahmedabad sarangpur mills co.ltd. v. a.s.manohar, income-tax officer, circle iv, ward-a,(companies) ahmedabad (1976) 102 itr712 kothari (madras) ltd. v. agriculture income tax officer, (1989) 177 itr538 (1988 tax lr1505, and commr. of income-tax v. kalinga tubes ..... 2010 in your case requires to be amended as there is a mistake apparent from the record within the meaning of section 154/155 of the income tax act, 1961. the rectification of the mistake, as per details given below, will have the effect of enhancing the assessment/reducing the refund/increasing your ..... this writ petition under article 226 of the constitution of india impugns a notice issued by the 1st respondent-assistant commissioner of income tax under section 154 of the income tax act, 1961 (for short the act) on 31.08.2012, proposing to rectify the concluded assessment for the assessment year 2005-06, as illegal, arbitrary and .....
Tag this Judgment!Court : Andhra Pradesh
..... 10.10.1996 in the house of the son of the appellant. by that time, the appellant was aged 78 years.a notice under section 158bc of the income tax act (for short the act) was issued to him and in response to the same, the appellant filed a nil return. the assessing officer, however, passed an order, dated 29.10.1997 ..... statement, prepared in the context of search and seizure. the same was part of record and it is also placed before us. according to this, the income from two sources, namely agriculture and house property for the years 1986-87 to 1997-98 did not exceed the taxable limits and the nature of investments from the savings made over ..... order, dated 19.02.2004, passed by the visakhapatnam bench of the income tax appellate tribunal in it (ss) a.no.7/v/99. the brief facts pertaining to the case are as under: the appellant was having income from house property, agriculture as well as transport business. whenever his income exceeded the taxable limits, he filed return. on account of his .....
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