Court : Andhra Pradesh
Reported in : AIR2004AP94; 2004(1)ALD199; 2004(1)ALT417; II(2004)BC76; (2004)189CTR(AP)256
..... method and manner of conducting sale of the property except section 29, which reads:application of certain provisions of income tax act:--the provisions of the second and third schedules to the income-tax act, 1961 (43 of 1961) and the income-tax (certificate proceedings) rules, 1962, as in force from time to time shall, as far as possible, ..... qua the property in question filed this writ petition on 27.12.1999 without resorting to the remedy provided in the second schedule to the income tax act, 1961 and income tax (certificate proceedings) rules, 1962. in the aforementioned background, we will have to notice the grounds on which the petitioners | have come forward ..... and the rules to the 'assessee' shall be construed as a reference to the defendant under mis act. 28. aforementioned provision in the act makes the second and third schedules to the income-tax act, 1961 and the income-tax (certificate proceedings rules) 1962 as in force from time to time applicable to the extent possible with .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]74ITR558(AP)
..... again on the basis that the assessee had not made out that the agreement to grant the loan was not subject to the condition that it was free of income-tax under the indian income-tax act. we have already stated that not only the decision of the supreme court deals with both the questions, one of which pertains to the grant of the identical ..... exemption. in appeal against the judgment of this court delivered by a bench of which one of us was a party in r.c. no. 35/59 dated july 4, 1961, their lordships of the supreme court confirmed the judgment of this court in respect of its answer holding that the loan was a state government security, but reversed its answer ..... 1955-56 to 1961-62 respectively and concern the nature of 11/4% interest loan of o.s. rs. 41/2 crores advanced by the nizam to the then government of hyderabad. after the police action the military governor had applied to the nizam for this loan on behalf of the state of hyderabad, which was to be income-tax free. the nizam .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2004]135TAXMAN339(AP)
..... the method and manner of conduction sale of the property except section 29, which reads'application of certain provisions of income tax act.the provisions of the second and third schedules to the income tax act, 1961 (43 of 1961) and the income-tax (certificate proceedings) rules, 1962, as in force from time to time shall, as for as possible, apply ..... sale qua the property in question filed this writ petition on 27-12-1999 without resorting to the remedy provided in the second schedule to the income tax act, 1961 and income tax (certificate proceedings) rules, 1962. in the aforementioned background, we will have to notice the grounds on which the petitioners have come forward to ..... of his powers, the debt recovery officer issued auction notice which notified that the sale will take place in accordance with the second schedule to the income tax act, 1961; further notifying that the successful bidder has to deposit 25% of the bid amount within seven days and the balance on or before 16-1-1999 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(4)ALD268; [1998]233ITR678(AP)
..... by claiming that the interest on reimbursement is not a perquisite and prays for a declaration that the said letter is illegal and ultra vires the provisions of the income-tax act.3. writ petition no.26797/1997 has been filed by the trade union of the workers of bharat heavy electricals limited. it is stated that an order ..... was not causa causans of the payment, and therefore, the compensation was taxable. the context, however, is the provisions of section 156(2) of the income-tax act 1952 in england where the tax is charged on the profits and gains arising from any office or employment. but the present context is quite different as can be seen by a plain ..... in order to see whether there is any such lacuna, we have to consider the scheme of the income-tax act with reference to the deduction of tax at source. the collection and recovery of tax is governed by chapter xvii of the income tax act by way of deduction of tax at source and advance payment.33. sections 192 - 194, 194-a, b, bb, c, d .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1981]127ITR378(AP)
..... 69 ?3. whether, on the facts and in the circumstances of the case, there was compliance by the assessee with the conditions stipulated in section 11(2) of the income-tax act, 1961, for the assessment years 1966-67, 1967-68 and 1968-69?4. whether, on the facts and in the circumstances of the case, the whole or any portion ..... of the income assessed by the income-tax officer is liable to be taxed in the assessee's hands on the ground of non-fulfilment of the conditions stipulated in section 11(2) of the income-tax act, 1961, for the assessment years 1966-67 and 1968-69 ?'2. questions nos. 1 ..... following four questions have been referred to us under section 256(1) of the i.t. act for decision :'1. whether, on the facts and in the circumstances of the case, the reassessment made by the income-tax officer under section 147 of the income-tax act, 1961, for the assessment year 1966-67 is valid ?2. whether, on the facts and in the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP102; [1965]58ITR821(AP)
..... the demand against one of the partners. so conceive steps were taken against the respondent by the issue of a certificate under section 46(2) of the indian income-tax act. (3) at this stage, the respondent had invoked the jurisdiction of this court under art. 226 of the constitution raising a plea that here was not liability ..... by reason of the assessment. therefore, that ruling has no relevancy in the present context. (21) nor can the department derive any help from iqtida khan v. income-tax officer : [1961]41itr165(all) . there, the allahabad high court was concerned with a partner of a registered firm who had migrated to pakistan and was declared an evacuee. his ..... half share of the income vested in the custodian. the competent officer passed an order directing the sale of the assets of the firm and division of the sale .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]46CompCas46(AP); [1975]101ITR470(AP)
..... the following observation is sought to be relied on :'the rule as to priorities in section 530 of the companies act also does not seem to be a matter governed or to any extent affected by section 178 of the income-tax act, 1961, for the simple reason that the two sections deal with two different topics and, therefore, no occasion could arise ..... for the operation of the non-obstante clause contained in sub-section (6) of section 178 of the said act.'19. we have already stated that though section 178 ..... long before the 12 months next prior to the date of winding-up order as the liquidator has done.8. we have, however, to consider section 178 of the income-tax act, this section was introduced in 1962. under section 178(3) the liquidator of any company which is being wound up, whether under the order of a court or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(4)ALD69; 2000(2)ALT541; (2000)161CTR(AP)44; [2000]242ITR472(AP)
..... .1,14,955/-income tax demand for the assessment year 1996-97, an amount of rs.93,032/- for the interest tax demand for the assessment year 1994-95 and an amount of rs.51 ..... intimated in the letter dated 10-2-1999,7. the deputy commissioner of income fax (assets), special range, hyderabad, while scrutinsing return of income-tax of the petitioner for the assessment year 1997-98 intimated the proceedings dated 30-3-1998 under section 143(1)(a) of the income tax act, 1961, determining the total income tax payable and the refundable amount to the petitioner. the amount of rs .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(3)ALD133
..... of certioriari calling for the records relating to the order no.aa/hyd/6 (08) 9/96-97 dated 3 m2-1906 under section 269ud(1) of the income tax act, 1961 passed by the appropriate authority (income-tax department, bangalore) and to quash the same.2. the facts in brief are that the first petitioner is smt. k. durga rani and another and the second ..... their explanations. on consideration of the explanations and after giving an opportunity of personal hearing the impugned order stating that:'under the provisions of section 269-ue(1) of the income tax act, 1961, and as per the decision of the hon'ble supreme court in c/j. gautam's case, the property situated at no.8-2-293/82/a.1143, plot ..... of plot no.1250-a and plot no.1363 in road no.45 is a comparable sale or not it is necessary to refer to section 269ud(1) of the income tax act.'269-ud(1) subject to the provisions of sub-section (1a) and (1b), the appropriate authority after the receipt of the statement under sub-section (3) of section 269uc .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]23STC178(AP)
..... classes of persons within the classification and the restrictions imposed were not unreasonable. in that case, section 5(7a) of the income-tax act in the light of section 64 of that act was considered. section 64 of the income-tax act, it may be remembered, 'was intended to ensure that as far as practicable an assessee should be assessed locally, and ..... of procedure and in certain aspects was detrimental to persons subjected to it as compared with the procedure prescribed by the corresponding provisions of the indian income-tax act (corresponding to the travancore act 23 of 1121) and was as such discriminatory. after referring to the dictionary meanings of the word 'substantial' and stating that that by itself ..... penalty under one set of rules, and no such right under the other, was rejected in jagannath prasad v. state of u.p. a.i.r. 1961 s.c. 1245. it must therefore be held that the existence of a right of appeal against the order of an administrative head imposing penalty and absence of .....
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