Court : Andhra Pradesh
Reported in : [1971]80ITR547(AP)
..... the meaning of clause (i) of section 2(1)(b) of the bengal agricultural income-tax act (iv of 1944). under that act 'agricultural income' was defined somewhat in similar terms as it is defined in the income-tax act, 1961. section 2(1)(b)(i) of that act reads as follows:'any income derived from such land by- (i) agriculture, or (ii) the performance by a cultivator or receiver of ..... paid for the area in which it was grown; and (iii) such amount as the income-tax officer finds, having regard to all the circumstances in each case, to represent a reasonable profit.' 6. agricultural income is defined in section 2(1) of the income-tax act, 1961, as follows:'2. (1) agricultural income means- (a) any rent or revenue derived from land which is used for agricultural .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]104ITR28(AP)
..... general concept of a 'firm'. by reason of the definition of the expression 'firm' in section 2(23) of the income-tax act, 1961, the position under the income-tax act must necessarily be similar. however, 'person' is defined in section 2, sub-section (31) of the income-tax act of 1961 as including ' ...... (iv) a firm, an associationof persons or a body of individuals, whether incorporated or not, ......'.7. section ..... 4 of the income-tax act provides for the charging of every 'person' to income-tax. chapter 16 of the income-tax act contains special provisions in regard to the assessment of firms. thus, while a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1975]100ITR541(AP)
..... power which the legislature did not possess. the explanation is, therefore, void.9. the procedure for bringing to tax an income which escaped assessment is laid down in sections 147 - 153 of the income-tax act, 1961. income chargeable to tax may escape assessment for more than one reason. it may escape either, (1) by reason of omission or ..... the appellate assistant commissioner in the appeal relating to the assessment year 1959-60, the income-tax officer issued notices dated june 20, 1969, to the assessee, to show cause why the assessments under section 147 of the income-tax act, 1961, for the assessment years 1957-58 and 1958-59 should not be reopened and unexplained ..... vehicles as against rs. 25,000 shown by him, the income-tax officer, after due service of notices on the assessee, reopened the assessment for 1959-60, under section 147 of the income-tax act, 1961, and revised the assessment by addingrs. 13,000 to the income assessed originally, as he was satisfied that the assessee had not .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]106ITR73(AP)
..... prior to 1st april, 1972, winnings in horse races were not eligible to income-tax. by the finance act, 1972, clause (ix) was added to section 2(24) of the income-tax act, 1961, which defines 'income'. now, according to section 2(24)(ix) of the income-tax act, income includes any winnings from lotteries, crossword puzzles, races including horse races, card games ..... ' in section 6 of the income-tax act, 1961, by the amending act no. xxii of 1967. casual gains, like winnings from lotteries, were treated as income in the income-tax act, 1922, but were specifically exempt from levy of income-tax under section 4(3)(vii) of the 1922 act and section 10(3) of the 1961 act, they againbecame taxable when the ..... the learned counsel for the petitioner. we hold that parliament is competent to enact clause (ix) in sub-section (24) of section 2 of the income-tax act, 1961, under entry 82 of the union list (list i) of the seventh schedule to the constitution. 19. in the result, we dismiss this petition with .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(2)ALT431; [1995]216ITR48(AP)
..... for four months) as ex gratia in addition to the terminal benefits to which he has entitled under law. this amount was assessed to tax under section 17(3)(ii) of the income-tax act by the income-tax officer, in the order of assessment dated december 16, 1982. challenging the correctness of the said order of assessment, the assessee went in ..... . the above cases were referred to and the tests were applied with approval by the supreme court in mahesh anantrai pattani v. cit : [1961]41itr481(sc) . the assessee in that case acted as chief dewan of the native state of bhavnagar. the maharaja of that state granted a monthly pension of rs. 2,000 to the assessee. after ..... was remuneration for the services and was taxable. it was held that the amount in question was a personal gift to the doctor and was not taxable under the income-tax act. 16. in cit v. m. balamuralikrishna : [1988]171itr447(mad) , the assessee was a musician and had completed 30 years of his career. his fans paid the amount collected .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP364; [1959]37ITR538(AP)
..... this question we had on the analogy of section 3 of the hyderabad income-tax act which is similar to section 3 of the indian income-tax act observed at page 227 as follows : --'..... .this basis of assessing income was changed by the indian income-tax act 1922 when tax in the language of lord porter delivering the judgments of the judicial ..... component members.7. learned advocate for the assessee sought to contend that as there was a difference between section 78 of the hyderabad income-tax act and section 63 of the indian income-tax act, the service of notice on any one individual partner is not sufficient service for assessing the partnership. this argument is not really ..... that if the return is not filed on or before the 25th august, 1951, the assessment will be completed under section 31 (4) of the hyderabad income-tax act.'on 25-8-1951 the assessee raised certain contentions as follows :'(a) the defunct business of messrs. haji walimahomed haji moosa saya was controlled and managed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP391; [1959]36ITR140(AP)
..... the petitioner on this point. we (lo not think that the doctrine of 'equal protection of laws' is in any way infringed by the material provisions of the income tax act. they do not leave any unfettered discretion to deal with persons similarly situated in a similar fashion. it is to be borne in mind that these two sets of ..... legal representatives of the deceased assessee. we will take up the contentions in seriatim.4. section 28 of the indian income tax act is attacked on the ground that it violates the principle of equal protection of laws embodied in article 14 o the constitution. this is how the point is elaborated. ..... ultra vires: (2) that the impost is invalid for the reason that the terms of section 28(3) of the income tax act were not complied with; (3) that the penalty was not levied within a reasonable time, the income tax-officer taking as long as nine years to do it; and' (4) that the penalties could not be collected from the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1996(1)ALT43; [1995]216ITR166(AP)
..... 1. in this reference made at the instance of the revenue, under section 256(1) of the income-tax act, 1961, the following questions are referred to this court for opinion. since they are connected with each other, we propose, to deal with them together : '1. whether, ..... lady kanchanbai : [1970]77itr123(sc) . in that case, the question arose under the indian income-tax act, 1922. the assessee was a hindu undivided family having its head office in the indian state of indore (madhya bharath). the assessee was taxed under the indian income-tax act, 1922, prior to the assessment year 1950-51 as a non-resident hindu undivided family. she ..... earned in india or abroad - falls not only under the same head, 'income from salary', but also from the same source, viz., the employment. therefore, the income earned as salary from foreign employment cannot be treated as a separate source of income. 4. the provisions of the income-tax act with regard to 'previous year' as contained in sub-section (3) of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1984]148ITR316(AP)
..... book any passage or issue an air ticket permitting dr. teja to travel by their aircraft to any country outside india without insisting on income-tax clearance certificate as required under s. 230(1) of the i.t. act, 1961. 5. mr. p. ramachandra reddy, the learned counsel for the petitioner, has raised the following points : (1) the foundation of ..... 13,53,58,763 under sub-s. (2) of s. 230 of the i.t. act, 1961. on april 19, 1983, the tro, new delhi, addressed a later to dr. teja reminding him about the income-tax and wealth-tax demands outstanding against him and the tax recovery certificates received by him from time to time. the tro requested dr. teja to make ..... , informing the latter that dr. teja was in huge arrears of income-tax and wealth-tax and that if he approaches for an air ticket for going out of india, they should insist on an income-tax clearance certificate as required under s. 230(1) of the i.t. act, 1961. the pan american airways was further informed that in case they chose .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1974]96ITR175(AP)
..... c. no. 55/1970 arises out of a proceeding for the levy of penalty under section 273(a) of the income-tax act, 1961, in respect of an estimate of the advance tax payable by the assessee for the assessment year 1961-62. r.c. no. 56/1970 arises out of a proceeding for the levy of penalty under section 221 for ..... , on the ground that there was no proper service of notice on the assessee. by that time the 1922 act had been repealed and the income-tax act, 1961, had come into force with effect from april 1, 1962. the provisions of the new act enlarged the time for taking action for assessment or reassessment in the case of certain escaped ..... income from eight to sixteen years. taking advantage of the provisions of the new act the income-tax officer once again issued a notice .....
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