Court : Andhra Pradesh
Reported in : (2009)23VST573(AP)
..... the deposit enjoined by the second proviso to section 19(1) or by the first and second provisos to section 21(2), are specified as a percentage of the difference of tax assessed by the assessing authority and the tax admitted by the appellant, for the relevant assessment year [section 19(1) second proviso]; as a specified percentage of the tax as ordered by the appellate deputy commissioner under section 19 [section 21(2) first proviso]; and as a specified percentage of the difference of tax ordered by the revisional authority under sub-section (2) of ..... of the trc by the hon'ble high court of andhra pradesh.sd/-commercial tax officer,nidadavoluthe deposits by the petitioner while preferring the several appeals before the stat, visakhapatnam bench (at 25% of the disputed tax) are :------------------------------------------------------assessment year apgst cst------------------------------------------------------2001-02 79,042 3,96,927------------------------------------------------------2002-03 64,106 5,42,882------------------------------------------------------2003-04 69,723 6,47,005------------------------------------------------------2004-05 92,361 9,41,607------------------------------------------------------12. ..... 25,28,421/- towards 25% of the disputed tax under the act of 1956 for the same four assessment years, towards deposits required to be made as a condition precedent to preferring an appeal, hereinafter referred to as the 'deposits'.5. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1993)111CTR(AP)67; [1993]201ITR770(AP)
..... the madras high court held that the assessee could be taken to have started the business only when plant and machinery went into production and, in that case, during the assessment year in question, all that was done was to purchase and erect the machinery and that nothing else had taken place and so the business could not be said to have commenced and, consequently, the ..... it claimed that it had already commenced its business and, therefore, the expenditure incurred in those assessment years and allocated under the head 'exploration and general administration' may be allowed as deductions from out of that ..... as the first activity commenced in the period relevant to the assessment years 1975-76 and 1976-77, the business has commenced and the expenditure is deductible. ..... income-tax officer found that the business of the assessee did not commerce at any time in the accounting years relevant to the said assessment years and he assessed the interest income to tax. ..... the assessee commenced its business when it started the first activity of extraction of limestone in 1958 and, therefore, it was carrying on the business during the relevant years of accounts and as such the expenditure incurred by the assessee in carrying on the activity of extraction of limestone as also depreciation allowance and development rebate in respect of machinery employed in extracting limestone, were deductible in computing the trading profits of the assessee firm the assessment years 1960-61 and 1961-62. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1990]185ITR517(AP)
..... 19, 1982, the income-tax officer initiated proceedings for penalty under section 271(1)(c) of the act for concealment of income and levied the following penalties after issuing notices to the petitioner : 'assessment year amount1972-73 12,4201973-74 19,5601974-75 26,4601975-76 30,5101975-77 32,900' after the initiation of the penalty proceedings, the petitioner filed a petition dated february 4, 1984 under section 273a of the act addressed to the commissioner requesting ..... however, the income-tax officer passed orders as stated above levying penalties and interest for the five assessment years by his order dated march 20, 1984, because by that time the commissioner did not pass any orders on the petitioner's application under section 273a ..... of income-tax, visakhapatnam, to waive under section 273a the penalties levied by the income-tax officer, a ward, rajahmundry, for concealment of income under section 271(1)(c) of the act for the assessment years 1972-73 to 1976-77, as the petitioner had satisfied all the conditions prescribed in section 273a of the act. 2. ..... assessee came forward by filing the so-called revised returns spreading the investment over the assessment years under consideration after the assessments had already been completed on the basis of the returns filed by the assessee ..... petitioner-firm filed returns of income for the assessment years 1972-73 to 1975-77 and the assessments in respect of the said years were completed by the income-tax officer by december .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : II(2002)ACC625; 2003ACJ59; 2002(2)ALD569; 2002(3)ALT343
..... cmp no.8087 of 2001, the proceedings dated 20-1-2001 issued by the joint commissioner of income tax department, assessment, special range-3, hyderabad showing the income declaredby the deceased for different assessment years, details of which are indicated thus: assessment year income declared 1990-91 rs. ..... as to the quantum of compensation, learned senior counsel submitted that forthe assessment year 1992-93, the income tax return under ex.a16 showed that the deceased declared his income to the tune of ..... of the claimants, under exs.a 16 and a24, the assessments orders filed before the tribunal below indicate the income declared by the deceased for the assessment years 1992-93 and 1993-94.40. ..... whereas for the assessment year 1993-94 under ex.a24, an amount ..... 27,75,480/-, for the assessment year 1993-94 under ex.a24, the declared income of the deceased ..... for the assessment year 1992-93, the deceased has declared his income ..... received by him towards salary alone was taxed for the assessment year 1993-94.37. ..... a16 and a17 - income tax assessment orders pertaining to the deceased for the years 1992-93 and 1993-94 were placed before the tribunal for consideration and the tribunal on those basis awarded the ..... above, the claimants have marked exs.a16 and a24 income tax assessment orders to show the income declared by the deceased during the years 1992-93 and 1993-94. ..... have also placed exs.a16 and a17 which are the income tax assessment orders of the deceased for the years 1992-93 and 1993-94. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]30STC321(AP)
..... since the assessments in question were made beyond the expiry of three years from the end of the assessment year 1963-64, they are without jurisdiction, time-barred and hence illegal and void.4. ..... whole or any part of the turnover of business of a dealer has escaped assessment to tax or has been under-assessed in any year, the assessing authority may after issuing a notice to the dealer and after making such inquiry as he considers necessary determine to the best of his judgment the correct turnover, and assess the tax payable on such turnover(a) within a period of six years from the expiry of the year to which the tax relates, if any such event has occurred on account ..... , after the expiry of three years but before the expiry of four years from the end of the assessment year 1963-64.2. ..... none of the petitioners filed returns for the assessment year 1963-64 in respect of the said turnover. ..... in either case the assessments made are within the period of four years from the end of the relevant assessment year. ..... under section 14(3) of the andhra pradesh general sales tax act, which was in force in the state of andhra pradesh during the relevant assessment year 1963-64, the time-limit for making best judgment assessment in respect of escaped turnover in a case where no return was filed, was fixed at four years.37. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]13STC914(AP)
..... the contention before the tribunal was that the assessment year being 1953-54, it was governed by the madras general sales tax act and the rules framed thereunder, and that according to rule 17(1) of the madras general sales tax rules (hereinafter called the previous law), the assessing authority was empowered to determine to the best of his judgment the turnover which has escaped assessment, and assess the tax payable on such turnover at any time within ..... 162, it was ruled that where the period of limitation prescribed by law was enlarged before the right of the assessing authority to re-assess was barred, it was the amended law that determined the liability of the assessee, and that the assessing authority was well within its right in making the additional assessment within four years next succeeding the assessment year. ..... it was contended on behalf of the assessee that as the assessment was made under the madras general sales tax act, 1939, the re-assessment could be made only within three years from the assessment year under rule 17(1) of the madras general sales tax rules, and that section 14(4) of the andhra pradesh general sales tax act, which fixed the period of four years, was inapplicable. ..... there, the assessee was assessed to sales tax for the assessment year 1954-55 on 1st december, 1955. ..... the date of assessment of the petitioner for the assessment year ending 31st march, 1953, was 10th february, 1954, and the escaped turnover was assessed on 20th march, 1956. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC390(AP)
..... in assaliling the correctness of this decision, sri ranganadhachari, the learned counsel for the petitioner contended that even if the commercial tax officer acted as an assessing authority, he could only take note of the slops seized by the deputy commercial tax officer, but could not, on the strength of those slops, draw an inference regarding the escaped turnover for the entire assessment year, and make an assessment, as it amounted to a best of judgment assessment, which he could not do. ..... assessment or levy the correct amount of license fee for registration fee, after issuing a notice to the dealer and after ..... whole or any part of the turnover of business of a dealer has escaped assessment to tax, or has been under-assessed or assessed at too low a rate, or where the license fee or registration fee has escaped levy or has been levied at too low a rate, the assessing authority may, at any time within a period of four years from the expiry of the year to which the tax or the license fee or registration fee relates, assess the tax payable on the turnover which has escaped .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP218; [1971]28STC175(AP)
..... above said discussion is that since the assessment year was 1956-57 ending by 13-3-1957 under rule 17 made under the repealed act with then was prevalent the assessing authority could have repealed act which then was prevalent the assessing authority could have reopened the assessment within three years next succeeding the assessment year. ..... that as in these case the old period of three years had not expired when section 14 (4-a) came into force, the assessing authority will be well within its right in making additional assessments within the enlarged period of six years next succeeding the assessment year prescribed by section 14 (4-a).31. ..... fetter which is placed on the jurisdiction of he assessing authority to reassess by rule 17 made under the repealed act to the effect that the reassessment must be made within three years of the assessment year and not beyond. ..... it is seen that the assessment year in the present case being 1956-57 the escaped turnover could have been brought to additional assessment within three years under rule 17 next succeeding that to ..... where the period of limitation was enlarged before the right of the assessing authority to re-assess was barred, it is the amended law that determined the liability of the assessee, that is to say four years next succeeding the assessment year. ..... the assessment year being 1956-57 which year ended on 31-357 before the repealing act came into force on 15-6-1957 it was the madras general sales tax, 1939 hereinafter called 'the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1993]91STC168(AP)
..... under sub-section (2), sub-section (3) or sub-section (4) - (a) shall not be less than three times but which may extend to five times the tax or the fee due in a case where the assessing is satisfied that the failure of the dealer to disclose the whole or part of the turnover or any other particulars correctly, or to submit the return before the prescribed date, was wilful; and (b) shall not ..... assessing authority may make best judgment assessment within a period of six years from the expiry of the relevant assessment year ..... of the relevant assessment year, final assessment was taken up ..... (ap) the question that arose for consideration was whether the penalty proceedings under section 14(2) could be started after a lapse of more than four years from the expiry of the relevant assessment year. ..... 1961 and it reads as follows : 'before issuing any direction for the payment of any penalty under sub-section (2), sub-section (3) or sub-section (4), the assessing authority shall give the dealer a reasonable opportunity to explain the omission to disclose the turnover or to furnish correctly any particulars and shall make such enquiry as he ..... assessment under this section shall be made only within a period of four years from the expiry of the year to which the assessment ..... present case, penalty was sought to be levied three years after the assessment order was made. ..... years from the expiry of the year to which the best judgment assessment ..... 2 1/2 years later, the successor-assessing authority issued .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]37STC448(AP)
..... at the point of its manufacture or production but it is not a duty on a buyer nor is it leviable at the point of transport or removal on sale of goods, that the assessing authority is not competent to reopen the assessment in respect of items, which have become final in the original assessment as it has jurisdiction to reassess only escaped turnover and, therefore, the inclusion of freight charges and the value of unserviceable gunnies sold, in the total turnover of the assessees at the ..... of 1974, preferred by the assessee to the sales tax appellate tribunal against the orders of the assistant commissioner dismissing its appeals for the assessment years 1970-71 and 1969-70 are without success. ..... the assessment year 1970-71, ..... a matter of substantive law, whereas the machinery sections providing for the execution of that power, such as assessment, and collection of tax, pertain to the domain of adjectival law, and the two are distinct and ..... after the completion of the original assessment of the petitioner's turnover for the year 1970-71 in respect of its business at vijayawada, the commercial tax officer reopened the assessment for the year 1969-70 under section 14(4) of the andhra pradesh general sales tax act, 1957, and, by his order dated 16th december, 1971, determined the escaped turnover ..... rejecting the claim of the petitioner, the assessing authority completed the assessment for the year 1970-71 on 31st december, 1971, adding ..... gunnies sold during the year of assessment. .....
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