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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1960 Page 1 of about 54 results (0.245 seconds)

Feb 18 1960 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Parvathaneni ...

Court : Andhra Pradesh

Decided on : Feb-18-1960

Reported in : AIR1960AP612; [1960]40ITR195(AP)

..... from the partnership and other sources minus what he has to expend in order to gain it.9. it is this principle that is embodied in section 10 of the income-tax act. the argument advanced by sri kondaiah for the department is that the deductions permissible under section 10 are only in relation to the business carried on by him and has ..... computing the assessee's share in the profits of the firm known as m/s. navayuga films, the tribunal complied with this request under section 66(1) of the indian income tax act.5. the principal point for consideration is whether section 23(5) precludes such a deduction being allowed and whether section 10(2)(iii) of the ..... alia claimed a deduction of this sum.2. this was disallowed by the assessing authority on the ground that the assessee's net income was ascertained with reference to section 23(5)(a) and section 23(6) of income tax act and, as such it is not a justifiable deduction. the basis of this opinion was an unreported judgment of the calcutta high court ..... in iswardas subha karan v. commr. of income-tax, west bengal, income tax referred case no. 38 ot 1952 (cal).3. the appeal of the assessee to the .....

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Jan 20 1960 (HC)

A. Ranganatham Vs. the Addl. Income-tax Officer, Cuddapah and anr.

Court : Andhra Pradesh

Decided on : Jan-20-1960

Reported in : AIR1961AP165; [1960]39ITR730(AP)

..... -1948, veukat narsu, one of the sons of krishnappa (slated to be since deceased) filed an application under section 25-a of the lndian income-tax act before the income-tax officer, cud.-dapah, alleging that the hindu undivided family styled as krishnappa and sons which had hitherto been assessed as a hindu undivided family had ..... recorded and assessments made on the various members in accordance with the provisions of section 23 read with section 25-a(2) of the indian income-tax act. the income-tax officer, special circle, madras, passed an order dated 30-6-1952 holding that the partition of the family must bo deemed to have been effected ..... -45, but partly allowed the appeals regarding the assessments for the years 1945-46 and 1946-47. a reference under section 66(2) of the income-tax act is stated to be pending in this court with regard to the assessments for the years 1944-45, 19-15-46 and 1946-47. 4. ..... issue of a writ of certiorari as the notices are not judicial or a quasi-judicial proceeding but are purely administrative or ministerial acts. 9. section 25-a of the indian income-tax act is in these terms: '25a-(l) where, at the time of making an assessment under section 23, it is claimed by ..... : [1951]20itr400(cal) . there the learned judges held that an order under section 46(5) of the income-tax act was neither a judicial, nor a quasi-judicial order, but only an administrative act and as such a writ of ccrtiorari cannot be granted, and the proper relief could only bo by way of .....

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Jan 19 1960 (HC)

Rajareddy Mallaram Vs. Commissioner of Income-tax, Hyderabad

Court : Andhra Pradesh

Decided on : Jan-19-1960

Reported in : AIR1961AP7; [1960]39ITR636(AP)

..... o. sri baba gowd mutta gowd, excise contractor, nizamabad' and treating that assessee as an association of persons under the income tax act.3. the income-tax officer's attempts to collect the tax from baba gowd proved futile. so, he (i.t.o.) issued a notice of demand to rajah reddy mallaram on ..... their lordships of the calcutta high court observed as follows:'the decision relates to sections 13 and 14 of the excess profits tax act, read with section 44 of the income tax act, as adapted by the central board of revenue and it is extremely unfortunate that the learned judge should have been told ..... 3-1954. the latter obtained a copy of the order of assessment and filed an application under section 27 of the indian income-tax act for cancellation of the assessment. the income-tax officer received the application on 7-4-1954, and rejected it on two grounds, namely, (i) that it was out ..... necessarily) be made in the name of the partnership and they continue to be jointly liable to assessment under section 44 of the income-tax act. (as adapted for the purpose of excess profits tax act) while being also severally liable to assessment. the view expressed in : [1958]33itr435(cal) , that the decision in : [ ..... principles laid down in that decision were applicable to the present case, the notice served on baba gowd under section 22(4) of the income-tax act would be proper service of notice as against all the partners including raj rcddy mallaram and the assessment, (which was made treating association .....

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Sep 07 1960 (HC)

B. Srikantiah Vs. the Commissioner of Income-tax, Andhra Pradesh, Hyde ...

Court : Andhra Pradesh

Decided on : Sep-07-1960

Reported in : AIR1961AP318; [1961]41ITR518(AP)

..... chandra reddy, c. j.1. the following question is referred for the opinion of this court under section 60(1) of the indian income tax act by the income tax appellate tribunal, hyderabad bench:'whether the assessee is entitled to claim initial deprecation under section 10(2) (vi) and additional depreciation under section 10(2) (vi-a) on the sum ..... not be regarded as' objects of claim in that behalf.18. we are of opinion that the principle enunciated by the bombay high court in maneklal vallabhadas v. commr. of income tax : [1959]37itr142(bom) is sound if we may say so with respect. we do not think we can share the view of the madras high court in : air1960mad476 . hence the ..... allowances, as they fall within the denotation of the term 'machinery'. this claim, is supported by the decision of the madras high court in mir mohd. ali v. commr. of income tax : air1960mad476 .7. there is divergence of judicial opinion? on the interpretation of the relevant statutory provisions which provide for allowance for depreciation of machinery and plant among other things which ..... the claim as the question referred to us by the tribunal concerns only with that branch.4. this was confirmed on appeal by the appellate assistant commissioner and by the income-tax appellate tribunal on further appeal.5. however, at the request of the assessee, the tribunal referred the question cited above.6. in this reference, the view of the department as .....

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Jul 19 1960 (HC)

Ediga Nawasaiah, Partner, Dissolved Firm Adoni Town Vs. District Colle ...

Court : Andhra Pradesh

Decided on : Jul-19-1960

Reported in : AIR1961AP253; [1961]43ITR344(AP)

..... questions the tribunal agreed with the conclusions of the appellate assistant commissioner and dismissed the appeal. the toddy combine thereupon filed an application under section 68(i) of the indian income tax act requiring the appellate tribunal to refer to the high court the two questions of law settled in the judgment of the tribunal dated 17th december 1951. the tribunal in its ..... had thus become a dissolved association of persons.that being so, it is argued that the assessments should have been made strictly in accordance with section 44 of the indian income-tax act, as it stood on the date of the assessment. inasmuch as the assessments were made on a dissolved association of persons in violation of the terms of section 44, it ..... an interdict, restraining the collector from enforcing the demand which is afflicted with an obvious legal infirmity.6. section 44 of the indian income-tax act, as it stood prior to the amendment made in and by the indian finance act, 1958, was in these terms:44: 'where any business, profession or vocation carried on by a firm or association of persons had been ..... has introduced far-reaching amendments to section 44. the substituted section is in these terms:section 11, 'for section 44 of the income-tax act, the following section shall be substituted, namely: '44(1) liability in case of firm or association discontinued or dissolved: where any business, profession or vocation carried on by a firm .....

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Nov 16 1960 (HC)

The State of Andhra Pradesh Vs. the Firm of Illur Subbayya Chetty and ...

Court : Andhra Pradesh

Decided on : Nov-16-1960

Reported in : AIR1961AP512; [1961]12STC257(AP)

..... doubted that included in the questions of law which might be raised by a case stated is any question as to the validity of any taxing provision in the income tax act to which effect has been given in the assessment under review. any decision of the high court upon that question of law can be ..... it debarred the question of ultra vires being debated, fell within the competence of the legislature. in their lordships' view, it is clear that the income tax act, 1922, as it stood at the relevant date, did give the assessee the right effectively to raise in relation to an assessment made upon him the ..... of the high court of calcutta claiming a declaration that certain provisions of the indian income tax act, 1922 as amended in 1933 on which the assessment was based were ultra vires and as such the assessment was illegal, for repayment of the amount ..... the high court on a question of law could also be reviewed on appeal by the supreme court. as under the income tax act. there is a hierarchy of tribunals created by the sales tax act before which the legality or the validity of an assessment could be agitated. 19. the following observations of their lordships ..... the respondent. 17. we will now turn to air 1947 pc 78 which dealt with a provision of the indian income tax act and which is in pari materia with section 18-a of the act. the fact? of that case were these: raleigh investment co. ltd., brought an action on the original side .....

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Apr 13 1960 (HC)

Parimisetti Seetharamamma Vs. Commissioner of Income-tax, Andhra Prade ...

Court : Andhra Pradesh

Decided on : Apr-13-1960

Reported in : [1961]41ITR175(AP)

..... was a maid 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 master and ..... support of the explanation given 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 ..... mentioned that assessment 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 34. the ..... for our decision as follows : 'whether on the facts and in the circumstances of the case what the assessee received in the relevant years is assessable to tax and whether section 34 of the income-tax act could be invoked in regard to the years 1947-48, 1948-49 and 1950-51.' the evidence of the assessee makes it clear that he has given .....

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Jan 11 1960 (HC)

Ramdayal Gashiram Vs. Commissioner of Income-tax, Andhra Pradesh.

Court : Andhra Pradesh

Decided on : Jan-11-1960

Reported in : [1961]43ITR177(AP)

..... be available for remittance in question have, in fact, been remitted.'the petitioner filed a petition before the tribunal under section 82(1) of the hyderabad income-tax act, corresponding to section 66(1) of the indian income-tax act, requesting the tribunal to refer certain questions of law arising out of its order dated february 11, 1955. the appellate tribunal rejected the petitioners application ..... j. - this is a petition filed by messrs. ramdayal ghasiram, merchants, hyderabad (dn.) under section 82(2) of the hyderabad income-tax act read with section 66(2), indian income-tax act, praying that this court may be pleased to require the income-tax appellate tribunal, madras 'a' bench, to state a case and refer the same to this court regarding some points of law which are ..... dominions during such year by or on behalf of such person...'this provision of law is substantially the same as was the provision in section 4(2) of the indian income-tax act before amendment in 1939.the learned advocate for the petitioner relies on the decision in in re govind ram tansukh rai, wherein it was held as follows 2 :'but ..... in 1939, for assessment on the remittance basis such expenses as are admissible under section 10(2) of the act are alone deductible from the gross profits. but for the purpose of determining the question whether the entire income chargeable under the income-tax act was available at the time of the remittance to british india, expenditure, although not admissible under section 10(2 .....

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Jan 11 1960 (HC)

Repaka Seetharamaswamy and Another Vs. Commissioner of Income-tax, Hyd ...

Court : Andhra Pradesh

Decided on : Jan-11-1960

Reported in : [1961]42ITR829(AP)

..... of the statutory notices issued under section 23(2) and 22(4) of the income-tax act and the corresponding provisions of the excess profits tax act, the income-tax officer issued penalty notices under section 28(1)(b) of the indian income-tax act and the corresponding section 16 of the excess profits tax act. in the course of those proceedings the assessee examined two witnesses, namely, one ..... with the arguments advanced by the learned advocate for the assessee to the effect that the assessees failure to comply with the notice under section 22(4) of the income-tax act was not without 'reasonable cause' and that that phrase is distinct from the phrase 'sufficient cause'.in strouds judicial dictionary it is stated as follows :'the word reasonable ..... was imposedunder section 28(1)(b) of the income-tax actunder section 16 of the excess profits tax act rs.rs.1.the income-tax officer... 7,50025,0002.the appellate assistant commissioner... ... ... 4,00010,0003.the income-tax appellate tribunal... ... ... 2,0004,000section 28(1)(b) of the income-tax act runs as follows :'28. (1) if the income-tax officer, the appellate assistant commissioner or the appellate tribunal ..... the facts and in the circumstances of the case, there was any justification for imposing a penalty of rs. 2,000 under section 28(1)(b) of the indian income-tax act, 1922 ?'the facts of the case relevant for answering the above questions of law are as follows :the assessee firm was carrying on business in yarn, food-grains .....

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Mar 04 1960 (HC)

Commissioner of Income-tax, Hyderabad Vs. J. Govinda Rao and Sons.

Court : Andhra Pradesh

Decided on : Mar-04-1960

Reported in : [1961]41ITR186(AP)

..... firm constituted under an instrument of partnership specifying the individual shares of the partners may, under the provisions of section 26a of the indian income-tax act, 1922 (hereinafter in these rules referred to as the act), register with the income-tax officer, the particulars contained in the said instrument on application made in this behalf.such application shall be signed by all the partners ( ..... renewing the registration or not.we think that there is substance in this argument. it should be remembered that rule 2 (c) was framed under section 59 of the income-tax act. section 26a does not prescribe the procedure to be adopted in regard to filing an application or the time within which such application should be filed. consequently rules were framed ..... interference by the tribunal with the order of the appellate assistant commissioner refusing to entertain the application under rule 2 (c) is warranted by section 33 (4) of the income-tax act.it is apparent from the statement of the case and the order of the tribunal that the tribunal allowed the appeals of the assessee in regard to registration of the ..... appellate authority for renewal of registration for the assessment year 1947-48 under rule 2 (c) of the rules framed under section 59 of the income-tax act. the appellate assistant commissioner upheld all the orders of the income-tax officer and dismissed all the appeals. he also declined to admit the application under rule 2 (c).the assesses thereupon carried appeals to the .....

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