Court : Andhra Pradesh
Reported in : [1961]41ITR175(AP)
..... servant. this letter and the statement are relied upon to support the theory of the assessee being a servant. the action taken by the income-tax officer under section 34 of the income-tax act is impugned as not being in accordance with law. it is also argued that the department has not been able to establish the relationship of ..... by her. after this sworn statement and after further enquiries, notice was issued to the assessee on march 15, 1955, under section 34 of the income-tax act. in the meantime the income-tax officer appears to have made independent enquiries and on the basis of the information received, proceedings under section 34 were started on august 8, 1955. the ..... in regard to the years 1946-47, 1947-48, 1948-49 and 1950-51 were completed by having recourse to proceedings under section 34 of the indian income-tax act. in so far as the assessment for the years 1946-47 was concerned, the assessee did not dispute the validity of the initiation of the proceedings under section .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]46ITR882(AP)
..... petitioner is that as the petitioner was not served with notice it would be ineffective as against him, since there was violation of section 29 of the indian income-tax act. we do not think that we can give effect to this argument. section 29 contemplates only an issue of notice either to the assessee or other persons liable ..... addition to raising the point as to the date of succession within the ambit of section 25(4) of the indian income-tax act, poses the question whether a certificate issued under section 46(2) of the indian income-tax act is invalid because of the failure of the department to issue a notice of demand to the petitioner, who is the ..... be given of the difference :provided that.....'it is clear from this section that if the partnership carrying on a business on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is succeeded by a limited concern, the former entity is eligible for relief if it treated as one of continuing partnership .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1988)72CTR(AP)2; [1988]172ITR113(AP)
..... the case, the interest paid under section 14b of the employees' provident funds act, 1952, is an allowable deduction under the income-tax act, 1961 (2) whether, on the facts and in the circumstances of the case, interest paid on account of delayed payment of sales tax is an allowable deduction under the income-tax act, 1961 ?' 2. the assessee is a public limited company and the relevant assessment year ..... is 1973-74. question no. (1) refers to the interest paid under section 14b of the employees' provident funds and miscellaneous provisions act, 1952 (hereinafter called 'the act'), but what is payable under that provision .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1959]36ITR47(AP)
..... is not a pure question of law. we have no material as to whether the orders of assessment were subjected to appeals and reference under section 66 of the income-tax act and when they became final. this requires investigation and there is no material upon which this could be disposed of.in the result, the appeals are dismissed with ..... if moneys belonging to the assessee are available.lastly, mr. suryanarayanamurty sought to raise a point of limitation. his argument is that since section 46 of the indian income-tax act prescribes a period of one year the application ought to have been dismissed as these applications have been filed beyond one year. it is not necessary to consider the ..... civil procedure for obtaining a decree for a debt due to it. there was also another plea that the assessments being under section 23, clause (4), of the income-tax act to the best judgment, and not be g on merits, it was in the nature of a penalty arising out of the misdeeds of the second respondent and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1959]37ITR375(AP)
..... due for the assessment years 1947-48 to 1953-54 amounting to rs. 89,163.88 np. on the strength of certificates issued under section 46(2) of the indian income-tax act. he was detained in the central jail, rajahmundry, on july 11, 1959. this habeas corpus petition is filed by the brothers son of the said sait pamandas sugnaram, challenging ..... power to proceed to arrest and detain any person under order xxi, rule 38, of the code civil procedure read with the proviso to section 46(2) of the indian income-tax act. the learned advocate for the petitioner contends : (1) all that sub-section (2) directs the collector to do is to proceed to recover the certified amount as if ..... and do not intend to express any views on matters which may be sub judice either before the tribunal or the high court under section 66(2) of the indian income-tax act. all that we are concerned about is, whether the arrest has been validly made in exercise of the authority vested in the collector. it may also be stated that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]107ITR850(AP)
..... to express our view in the matter. section 271(1)(a) of the income-tax act provides that if the income-tax officer is satisfied that any person 'has without reasonable cause' failed to furnish the returns of total income, etc., he may levy a penalty on such person. all that the income-tax officer to be satisfied about is that the failure of the assessee to submit ..... sanctions provided by law for ensuring compliance with law on the part of the assessees.'we may mention that in abraham v. income-tax officer : [1961]41itr425(sc) the supreme court held that the character of penalty was that of an additional tax. in collector of malabar v. ebrahim hajee : 1957crilj1030 the supreme court held that even the provision for arrest for non-payment .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1978]112ITR58(AP); [1978]41STC232(AP)
..... high court, observed (page 117):'while considering the case law it is necessary to bear in mind that the indian income-tax act is not in pari materia with the british income-tax statutes, it is less elaborate in many ways, subject to fewer refinements and in arrangement and language it differs greatly from ..... , therefore, be gained by attempting to construe the indian income-tax act in the light of decisions bearing upon the meaning of the income-tax legislation in england. but on analogous provisions, fundamental concepts and general principles unaffected by the specialities of the english income-tax statutes, english authorities may be useful guides.' the supreme court ..... of retrospective legislation was considered by the supreme court in venkatachalani, income-tax officer v. bombay dyeing & . : [1958]34itr143(sc) . the assessee in that case was givencredit of rs. 50,063-15-0 on tax paid under section 18a of the indian income-tax act, 1922. there was an amendment to section 18a by which a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1987)67CTR(AP)136; [1987]169ITR330(AP)
..... the appellate tribunal is correct in law in holding that excess interest allowed under section 214 cannot be withdrawn by invoking the provisions of section 154 of the income-tax act, 1961 2. whether, on the facts and in the circumstances of the case, the appellate tribunal is correct in law in holding that the later binding decision ..... y.v. anjaneyulu, j. 1. this reference arises under section 256(1) of the income-tax act, 1961 ('the act' for short). it relates to the income-tax assessment year 1973-74. at the instance of the commissioner of income-tax, the tribunal referred the following two questions of law for the consideration of this court : '1. whether, on the facts and in ..... sum of rs. 3,794 paid on march 27, 1973. while completing the original assessment, the income-tax officer treated the payment of rs. 3,794 as advance tax payment and allowed interest under section 214 of the act. subsequently, the income-tax officer held the view that the sum of rs. 3,794 paid on march 27, 1973, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1992)104CTR(AP)55; [1992]198ITR375(AP)
..... basis for the argument of the assessee's counsel. 6. section 56 of the income-tax act, 1961, enjoins that income of every kind which is not to be excluded from the total income under this act shall be chargeable to income tax under the head 'income from other sources', if it is not chargeable to income tax under any of the heads specified in section 14, items a to e. we ..... shareholders towards the shares allotted to them. both are distinct items and it is not possible to see any reasonable connection between them. neither by section 57(iii) of the income-tax act, 1961, nor by applying the test of prudent person managing his affairs, can it be said that the interest earned on the contributions made by the shareholders can be set off .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1985)46CTR(AP)238; [1985]152ITR753(AP)
..... under : 'whether, on the facts and in the circumstances of the case, the superintending engineer, civil circle, upper sileru, is liable to deduct income-tax act under section 195 of the income-tax act, 1961, in respect of payment made to non-residents, viz., m/s charmilles engineering works ltd., m/s. sacheron works ltd. and m/s. oerlikon ..... 1978 : 'whether, on the facts and in the circumstances of the case the superintending engineer, civil circle upper sileru, is liable to deduct income-tax under section 195 of the income-tax act, 1961 on the payments made to the non-resident company for the assessment years 1966-67, 1967-68, 1968-69 and 1969-70 ?' 13. learned ..... 1978 : 'whether, on the facts and in the circumstances of the case, the superintending engineer, civil services circle, upper sileru is liable to deduct income-tax under section 195 of the income-tax act, 1961 on the payments made to the non-resident company for the assessment years 1966-67, 1967-68 and 1968-69 ?' 12. r.c. no. 205 .....
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