Court : Andhra Pradesh
Reported in : AIR1959AP468
..... learned chief justice, in the course of the judgment, brought out in bold relief the distinction between the provisions of section 54 of the income-tax act and those of section 74 of the evidence act. at p. 455 (of itr): (at p. 773. of air), the following observations on the interpretation of section 54 are found ..... documents in a sealed cover and thereafter proceeded to decide the question of privilege raised by the income-tax officer under section 54 of the act. he held, on a consideration of the relevant provisions of the indian income-tax act and the decisions of courts thereon, that the returns are public documents and, therefore, are not ..... of the learned subordinate judge, anantpur, holding that the income-tax returns are not entitled to the protection afforded by section 54 of the indian income-tax act.2. the facts that gave rise to the revision may be stated. one narayanappa filed two income-tax returns before the income-tax officer, anantpur, for the assessment years 1949 and 1950 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP444
..... a 'public purpose' within the meaning of section 3 and section 5 of the hyderabad land acquisition act. in the present case the land was acquired for the purpose of constructing a combined building for income-tax and central excise offices; and the construction of a building for housing departments of government, cannot but ..... , the government published a declaration in the terms of section 5 (1) of the act to the effect that the land in question was required for a public purpose, namely, for the construction of a combined building for income-tax and central excise offices, and directed the collector, land acquisition, hyderabad district to proceed ..... be regarded as a 'public purpose.'11. the second point made by the learned advocate is that the government had acted illegally in including in the preliminary notification .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP404
..... 717 of 1942. similarly the right to reimbursement claimed by the plaintiff also arose under that compromise. consequently the successive claims of the plaintiff in respect of the income-tax paid by him, are referable only to the compromise and to the obligation undertaken by the defendant as per that compromise. 13. that the plaintiff himself regarded ..... doubt. the basis of the liability of the defendant to reimburse the plaintiff is traceable to the compromise. although successive claims may have arisen on payment of income-tax assessed year after year, the obligation is the same and the source of liability is common, and in our opinion the explanation covers this case. the ..... appeal arises, the appellant, who was the plaintiff, sued for the recovery of rs. 10,584-2-3, being the amount with interest paid by him towards the income-tax which was payable by the defendant, who is the respondent in this appeal. the learned subordinate judge, masulipatam, dismissed the suit (o. s. no. 36 of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP398
..... provincial legislature to enact this provision. the fact that the amount of levy is graded according to the capacity of the payers though it gives it the appearance of an income-tax, is not by any means a decisive test.' 28. the question for consideration then is, whether section 11 is ultra vires or unconstitutional. it is not contended that the ..... its preamble, and its broad scheme, which is to regulate the buying and selling of commercial crops in specified areas, the act undoubtedly comes within the purview of the subjects enumerated in entry no. 14 of list ii, viz., 'agriculture, including agricultural education and research, protection against pests and prevention of plant diseases;' entry 28, which provides for weights and measures except establishment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1959]36ITR481(AP)
..... discussed at some length in the appeal relating to the assessment year, 1940-41, i.e., the one in which proceedings under section 34 of the income-tax act were started. since the considerations that applied to that appeal also governed the appeal arising out of the assessment proceedings for the year in question, the tribunal ..... length in the other appeal, did not give separate reasons in support of its conclusion that the explanation regarding the entries was rightly rejected by the income-tax officer and the appellate assistant commissioner.another argument presented by the counsel for the assessee is that whatever might be the position with regard to the entries ..... 1941-42 and 1942-43, represented the amounts brought in by the partners by way of additional capital. they explained that they were in respect of income from their agricultural salt-pans etc., that they first deposited these monies with one of the partners, syed mohammad, and that when the purchasing agents at calcutta required .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP292
..... discussed at some length in the appeal relating to the assessment year, 1940-41, i.e., the one in which proceedings under section 34 of the income-tax act were started, since the considerations that applied to that appeal also governed the appeal arising out of the assessment proceedings for the year in question, the tribunal ..... for the position that where an assessee fails to prove satisfactorily the source and nature of certain amount of cash received during the accounting year, the income-tax officer is entitled to draw the inference that the receipts are of an assessable nature.'this indicates that the learned judge did not makeany distinction between the ..... 1941-42 and 1942-43 represented the amounts brought in by the partners by way of additional capital. they explained that they were in receipt of income from their agricultural saltpans etc., that they first deposited these monies with one of the partners, syed mohammed and that when the purchasing agents at calcutta required monies for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP353
..... deprivation would result in starvation. the general policy underlying exemption in section 60 clearly indicates the anxiety on the part of the legislature to ensure a certain minimum income or property to the person concerned, so as not to interfere with what is needed for his existence in this world.4. having regard to the fact and ..... of payment of maintenance, is subject to attachment and could vest in the official receiver, having regard to the provisions of section 28(5) of the provincial insolvency act read with section 60(1), (n) of the code of civil procedure.the mere fact that future maintenance accrues by lapse of time, and becomes, as it were ..... the application, filed by the appellant herein, claiming to set aside the relinquishment deed executed by the insolvent in the case under section 53 of the provincial insolvency act.2. the learned subordinate judge took the view that the property covered by the relinquishment deed as well as the portion of the family house which was given .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP431
..... travancore-cochin the taxation on income (investigation commission) act, 1947 and sec, 3 of that act provided for transferring to the central commission for disposal all cases referred to or pending before the state commission in respect of matters relating to taxation on income other than agricultural income.a person belonging to the erstwhile travancore stale and who was assessed to income-tax for 1942-43 by the ..... chief revenue authority of travancore at the end of 1946 was intimated by the income tax officer on special duty appointed by the income-tax investigation commission (referred to above) that the investigation proposed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP115; [1960]38ITR93(AP)
..... take place, it employed language conferring specifically such a power and as supporting it our attention is drawn to section 4(1) of the indian income-tax act and section 34 of the estate duty act. it is further submitted that, if aggregation should be resorted to for determining the rates, it would lead to anomalies and hardships in that ..... wholly untenable. on this discussion, it follows that the gift tax act is not open to challenge on any ground and is intra vires even in so far as it affected transfer of agricultural land.27. there remains the question whether it is permissible for the gift tax officer to aggregate all the gifts made by an assessee during a ..... reddy, c.j.1. the principal question raised in all these petitions relate to the constitutionality of the gift tax act (hereinafter referred to as the act) in so far as it seeks to levy tax on gifts of agricultural land.2. the act was passed by the parliament in the beginning of 1958 and received the assent of the president on 15- .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP246
..... not capriciously or arbitrarily. his discretion must be exercised according to common sense and according to justice. as there is no indication in section 45 of the income-tax act of the grounds upon which the discretion has to be exercised, it is not desirable to lay out any rules indicating the particular grooves in which the ..... andh pra 114 at pp. 122-123) furnishes an answer to this submission. the above decision deals with section 45 of the indian income-tax act which empowers the proper officers to slay collection of tax. that section docs not contain indication as to the grounds on which the discretion has to be exercised. discussing that aspect oi the matter ..... 1950 s.c.j. 571: (air 1951 sc 118) would afford any analogy here. in that case, the legislation which prohibited the manufacture of beedies in agricultural seasons was regarded as unduly interfering with the right of beedi manufacturers to carry on their business enshrined in article 19. as we have just now observed, a .....
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