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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1963 Page 1 of about 42 results (0.130 seconds)

Nov 01 1963 (HC)

The Chittoor Motor Transport Private Ltd., Chittoor Vs. the Commission ...

Court : Andhra Pradesh

Decided on : Nov-01-1963

Reported in : AIR1964AP390

..... section 10 (2) (vi), it should continue to be 'machinery' also for depreciation under the second paragraph of section 10 (2) (vi) and section 10 (2) (vi-a) of the income-tax act. in coming to that conclusion, they relied upon the observations of the judicial committee of the privy council in corporation of calcutta v. chair, man. cossipore and chitpore municipality, i ..... value of the lorries themselves, was not entitled to the allowance of initial depreciation in respect of the diesel engines under paragraph 2 of section 10 (2) (vi) of the income-tax act because what was installed in the vehicle which in substance formed part thereof could not be regarded as included in the connotation of the expression 'machinery'.10. a dissenting note ..... sri k. ranganadhachari on behalf of the assessee that the language of the relevant clauses of section 10 (2) of the indian income-tax act does not warrant the restricted meaning attributed to them by the department and also by the income-tax appellate tribunal.6. before we consider the soundness of this argument, it is necessary to read clauses (vi), (vi-a) and (vi ..... chandra reddy, c.j.1. the question to be answered by us in this reference under section 66 (1) of the indian income-tax act is formulated in these words :'whether the new diesel engines purchased and fitted to the old buses during the account year constituted 'plant or machinery' within the meaning of section .....

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Sep 06 1963 (HC)

Hafeezunnisa Begum and ors. Vs. Income-tax Officer, B-iii, B. Ward, Hy ...

Court : Andhra Pradesh

Decided on : Sep-06-1963

Reported in : AIR1964AP342; [1964]54ITR643(AP)

..... the central legislature by entry 54 of list i. all that entry 54 requires is that the tax must be a tax on income other than agricultural income. the -impugned provision in section 16 (3) (a) (ii). income tax act provides only for a tax on income. it does not cease to be a tax on income either in form or in substance, though it provides for the incidence of the ..... power the most liberal construction should be put upon the words so thai the same may have effect in their widest amplitude.'26. interpreting the word 'income' in relation to section 4 (2) of the income-tax act (xi of 1922), which creates a fiction for shifting the incidence of taxation from the non-resident husband to the wife residing in taxable territories, a ..... the minor child's income falls under the statute on ..... tax not on the person whose income is assessed to tax, but on another. in this case that incidence of the tax on .....

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Nov 18 1963 (HC)

Sowdagar Ahmad Khan Vs. Income Tax Officer, Nellore

Court : Andhra Pradesh

Decided on : Nov-18-1963

Reported in : AIR1964AP443

..... from proceeding further in pursuance of the notice dated 5-9-1959.2. all these petitions raise a common question relating to the interpretation of section 34 of the indian income-tax act. the petitioner is the same and hence these petitions could be disposed of in one judgment.3. the facts material for the purpose of this enquiry may be briefly narrated ..... 34(1)(a) after 31st march 1956, for the years 1943-44 to 1946-47. it follows that it was within the jurisdiction of the income-tax officer to issue the notice under section 22 of the income-tax act.23. we shall next deal with the contention that it was not open to the department to reopen the assessment and to call upon the ..... exempt from taxation under the provisions of the income-tax act and that if he failed to do so, the income-tax officer is entitled to treat it as taxable income.27. it is also now well settled that when once an assessment is reopened under section 34, the income-tax officer proceeds de novo under the relevant sections of the income-tax act and is obliged to follow the same ..... respect of the assessment year prior to 1946-47. the resultant position was that government could not bring to tax escaped income during the war years.11. it is to get over this difficulty that parliament inserted section 34(1-a) in the income-tax act so that cases which have been started under the provisions declared invalid by the supreme court could be taken .....

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Apr 09 1963 (HC)

Smt. Misribai Legal Representative of Late Rajeswar Pershad, Proprieto ...

Court : Andhra Pradesh

Decided on : Apr-09-1963

Reported in : AIR1964AP274

..... order-sheet. so that, it must now be taken that there is no objection at all to the order passed under section 35 of we income-tax act, 1922.3. the point raised in the writ petition by the assessee's legal representative, who is his wife, is that no notice or demand as ..... required by the income-tax ad, 1922 or the income-tax act of 1961 was ever served on her. it is also further urged that as the rectification under section 35 or the income-tax act, 1922 is made only on 7-3-63 and the income-tax act of 1961 came into force, the notice or ..... any sum payable by way of income-tax, super-tax interest, penalty or otherwise under the repealed act may be recovered under this act, but without prejudice to any action ..... form or that the previous approval of the inspecting assist ant commissioner of income-tax has been obtained for allowing a period ot less than 35 days for the payment of the amount.the income-tax act, 1922 is repealed by section 297 of the income-tax act, 1961 and under clause (j) of subsection 2 of section 297:' ..... j. 1. the petitioner is the wife and the legal representative of late kameshwar pershad residing at hyderabad, who is an assesses under the income-tax act. on 30-3-1959, rameshwar pershad was assessed for the assessment year 1958-59 and on 30-9-1958 for the assessment year 1957 .....

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Sep 17 1963 (HC)

Chittoor Transport Co. (Pr.) Ltd. Vs. Income-tax Officer, Chittoor

Court : Andhra Pradesh

Decided on : Sep-17-1963

Reported in : AIR1965AP196; [1965]55ITR159(AP)

..... to the partnership for a consideration of rs. 2,52,000/-. this led the proper income-tax officer to act under sec. 35 (11) of the income tax act to recompute the total income of the company, i.e. , the petitioner before us, by way of rectification of mistake apparent from the ..... ) is in any way helpful to the petitioner. in that case, the second proviso to sub-sec. (3) of the sec. 34 of the indian income-tax act was assailed infringing art. 14 of the constitution. the challenge to that proviso was accepted by the supreme court. the ratio decidendi is contained in the following ..... purpose of construction of the proviso. it follows that the argument of the learned counsel based on section 10 (2) (vi) (b) of the income-tax act lacks substance and has to be negatived. (18) we next pass on the contention founded on art. 14 of the constitution. the argument presented by ..... proposition that there could be no sale of property to one-self and that, consequently, such a sale falls outside the contemplation of the indian income-tax act. we are not persuaded that these rulings are authority for the position contended for by the learned counsel . on the other hand, they establish ..... to take over certain assets of the company. recognition to this partnership was accorded by the department under sec. 26-a of the indian income-tax act. pursuant to the terms of the partnership, some of the transport vehicles in regard to which rebate was granted were transferred by the company .....

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Jan 11 1963 (HC)

Muppana Somaraju and Veeraraju Vs. Commissioner of Income-tax, Andhra ...

Court : Andhra Pradesh

Decided on : Jan-11-1963

Reported in : [1964]51ITR131(AP)

..... liable to refund the dividend, those rights are outside the ambit of the particular assessment with which we are concerned. he may have relief under the income-tax act or he may not, but we are not concerned with the position that arose on the 4th december, 1947, which would correspond with the assessment year ..... contention of the assessee though it reduce the quantum of penalty. the following question was referred to the high court under section 66 (1) of the income-tax act :'whether, on the facts and in circumstances of the case, the levy of penalty on the assessee is valid in law ?'the learned judges, his ..... this order.the assessee filed in this court i. t. c. m. p. no. 13404 of 1961 under section 66 (2) of the indian income-tax act, praying for a direction by this court to the appellate tribunal to state further facts of the case and to refer two other questions of law also to ..... :'whether, on the facts and in the circumstances of the case, the levy of penalty on the assessee under section 28 (1) (c) of the income-tax act, 1922, was legal ?'the tribunal has made this reference on an application made by messrs. muppana somaraju and veeraraju of peddapuram.the relevant facts, as apparent ..... the mere recognition of the partial partition in the assessment of 1955-56 does not put an end to the joint family under the income-tax act, unless an order is made to that effect under section 25a.'the learned judges also distinguished the decision in m. subba rao and nageswara rao v. .....

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Nov 13 1963 (HC)

Boggavarapu Peda Ammaiah Vs. Commissioner of Income-tax, Andhra Prades ...

Court : Andhra Pradesh

Decided on : Nov-13-1963

Reported in : [1964]54ITR578(AP)

..... processes such as pealing, slicing, boiling and drying to make them fit for marketing would take the produce out of the purview of section 2(1)(b)(ii) of the income-tax act. it was answered in the negative, for the reason that arecanuts could not be marketed in the state in which they were gathered from the trees, that they had necessarily ..... correct one. the process ordinarily employed by a cultivator must, in our opinion, mean one in ordinary use amongst cultivators generally, and the income-tax act, so far as agricultural income is concerned, only relieves the producer from liability to income-tax so long as he is a bona fide agriculturist carrying on that business in the ordinary course of good husbandry.'if we apply this ..... by a special bench of the patna high court that the whole of the profits derived from the manufacture of fibre was 'agricultural income' within the terms of the indian income-tax act and such was exempt from assessment to tax.that case has no analogy here for the reason that the cultivator of aloe plant had no convert it into sisal fibre to render ..... to the department. the problem that presented itself before the nagpur high court in this case was whether the whole of the income derived from ginned cotton would attract the applicability of section 2(1)(b)(ii) of the indian income-tax act. the learned judge decided against the assessee on the ground that ginning was not essential to make cotton for fir being .....

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Sep 27 1963 (HC)

Jaldu Manikyala Row and Others Vs. Commissioner of Income-tax, Madras.

Court : Andhra Pradesh

Decided on : Sep-27-1963

Reported in : [1964]54ITR409(AP)

..... the assessee amounted to an adventure in the nature of trade, so as to render the profit arising therefrom taxable under section 10 of the income-tax act. their lordships of the supreme court found that there was no clear evidence in support of the inference drawn by the appellate tribunal that ..... facts :'the contention of the assessee was that the said amount was not taxable as being exempt under section 4(3)(vii) of the income-tax act. it was argued before the departmental officers that the assignment of the mortgage decree was taken over by the assessee not for the purpose of ..... for the decision of the high court under section 66(i) of the income-tax act. on a consideration of the facts and circumstances of the case, this court, by its judgment dated january 20, 1955, agreeing with the conclusions ..... realization of the decree in question and the profit arising therefrom did not fall within the exemption contemplated by section 4(3)(vii) of the income-tax act. in the result the assessees appeal was dismissed.however, on the application of the assessee, the appellate tribunal referred the question set out supra ..... . 75,040 is a receipt not from business but only of a casual and non-recurring nature exempt under section 4(3)(vii) of the income-tax act ?'before answering this question, in the light of the finding submitted by the appellate tribunal, it is necessary, for a proper understanding of that .....

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Mar 17 1963 (HC)

Uppala Peda Venkataramanaiah Vs. First Additional Income-tax Officer, ...

Court : Andhra Pradesh

Decided on : Mar-17-1963

Reported in : [1964]53ITR11(AP)

..... limited by section 35(1). this clearly will not be a justifiable method of putting to use the provision of section 35(5). this provision itself was inserted in the income-tax act by an amendment of 1953, which gave it retrospective effect from april 1, 1952. this amendment was obviously made for the purpose of enabling the result of a subsequent assessment ..... the benefits of one of these two partnerships. it appears that there are also other major partners in each of these firms. the firms have been duly registered under the income-tax act.the individual assessment on the petitioner for the year 1951-52 was completed on october 31, 1951; for the year 1952-53 on april 21, 1954; for the year 1953 ..... the year 1952-53 he has already made an order and the petitioner seeks to quash it as one made utterly without jurisdiction and contrary to the provisions of the income-tax act.as the parties to these petitions are the same and as the petitions raise common question of law they have been heard together and can conveniently be disposed of by ..... .on these admitted facts two main question have been raised. first, whether it is the old income-tax act of 1922 or the new income-tax act of 1961 that will apply to proceedings now impugned. second, whether the income-tax officer had power and jurisdiction under the provisions of the relevant act to take the proceedings under challenge. this question relates primarily to the merits of the case .....

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Nov 01 1963 (HC)

His Highness Prince Azam Jah Vs. Expenditure Tax Officer Hyderabad.

Court : Andhra Pradesh

Decided on : Nov-01-1963

Reported in : [1965]55ITR230(AP)

..... honble the chief justice and narasimham j., it was sought to be contended that the proviso to sub-clause (ii) to clause (vib) of section 10 (2) of the indian income-tax act has discriminated against the assessee who sells the plant to persons other than other government and that this discrimination is not based on an intelligible differentia, that there is no ..... the particulars of that firm in part iii of his return would amount to non-disclosure of material facts within the meaning of section 34(1) (a) of the indian income-tax act, 1922. the extreme contention set up by the department in that case was that since form no. iii was not filled up there was no valid return within the purview ..... should be no discrimination within the same class. it was also pointed out that the legislature was empowered to fix a minimum taxable limit of an individual assessee under the income-tax act at rs. 3,000, whereas in the case of an hindu undivided family, it is rs. 6,000. for this reason, the aforesaid provisions cannot be considered as discriminatory in ..... done with disclosing these account books and the documents.'the learned advocate for the petitioner states that there is no such explanation to section 16 of the act as in section 34 of the indian income-tax act, 1922, but the duty to disclose the primary facts which are considered material for the determination of the liability is none the less there. the prescribed .....

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