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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1985 Page 1 of about 39 results (0.103 seconds)

Mar 13 1985 (HC)

New Kailash Bangles Stores Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Mar-13-1985

Reported in : [1986]63STC156(AP)

..... january, 1952. on getting information that the assessee did not fully disclose the correct particulars, with the approval of the commissioner, the income-tax officer issued a notice on 27th march, 1956, under the amended section 34(1)(a) of the income-tax act, 1922. it was objected to but yet an order dated 29th march, 1959, was made. it was assailed in a writ ..... petition contending that the notice was barred by limitation. the high court took the view that the amendment act does not empower to reopen the assessment when the right to ..... to assess the members individually .... the appellate assistant commissioner had, under the act, plenary powers in disposing of an appeal, the scope of his powers being conterminous with that of the income-tax officer, he can do what the income-tax officer can do and can also direct the income-tax officer to do what he has failed to do. 20. in j. p. jani's case ..... retrospectively. when we thus broached, it not merely advances the curative effect but also effectuates the object of the amendment act. angulated from this perspective, we have no hesitation to hold that the reassessment is within limitation. 19. in commissioner of income-tax v. ambala flour mills : [1970]78itr256(sc) , similar question arose and shah, j., speaking for the court held that where .....

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Feb 26 1985 (HC)

Commissioner of Income-tax Vs. Raj Brothers

Court : Andhra Pradesh

Decided on : Feb-26-1985

Reported in : [1987]165ITR720(AP)

anjaneyulu, j. 1. this reference made at the instance of the commissioner of income-tax under section 256(1) of the income-tax act, 1961 (for short 'the act'), was disposed of by us, by our judgment dated october 22, 1984. learned standing counsel for the income-tax department brought to our notice through a letter dated january 30, 1985, that the reference was answered on the basis that ..... by death of any of the partners is governed by section 42(c) of the partnership act. the contention that by introducing the proviso after sub-section (2) to section 187 of the act by the amendment act of 1984, the income-tax act sought to recognise only a dissolution brought bout by death of any of the partners within the meaning of section 42(c ..... ) of the partnership act and derecognise all other forms of dissolution envisaged by sections 40 to 44 of the ..... ceases to be in existence for all statutory purposes unless expressly saved by any provision in the income-tax act. we have already held that the proviso inserted by section 33 of the amendment act of 1984 does not have such an effect. we, therefore, hold that the tribunal is justified in coming to the conclusion that there was a dissolution of partnership on .....

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Jan 29 1985 (HC)

Mohammadi Begum and anr. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Jan-29-1985

Reported in : (1985)49CTR(AP)90; [1986]158ITR662(AP)

..... ap) and bhudhar singh & sons : [1983]143itr322(all) , are cases which are concerned not with section 153 of the income-tax act, but with section 275 of the act. now, section 275 of the income-tax act imposes total prohibition on levying penalty beyond the prescribed period of time mentioned therein. there is no language in section 275 of ..... and in favour of the revenue. no costs. 19. the learned counsel for the assessee asked for a certificate under section 261 of the income-tax act that we may certify that this is a fit case for appeal to the supreme court. in view of the fact that we have merely ..... case of ganapathi rao : [1978]115itr277(ap) to the effect that what construction would apply to section 275 would also apply to section 147 of the income-tax act. he relied upon the passage occurring at page 283 which reads as follows : 'the language of section 275 is clear and explicit. it is mandatory. ..... assessments which have been made in the year 1973 were barred by limitation and are not saved by the provisions of section 153(3) of the income-tax act. it may be noticed that it is sub-sections (l) and (2) of section 153 which raise a bar of limitation against passing any ..... purpose of the disposal of the assessee's revision or that it is prejudicial to the assessee's interests, is no less than claiming tax immunity from the provisions of the income-tax act. this argument cannot, therefore, be accepted. a division bench of the calcutta high court in cachar plywood ltd. v. ito : [ .....

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Feb 28 1985 (HC)

Parvathi Devi and ors. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Feb-28-1985

Reported in : [1987]164ITR675(AP)

..... and sold the same jointly. as we have already held, the purpose of purchase and sale was for making profit. theirs is not a partnership for the purpose of the income-tax act. if four strangers unite and produce profit by a joint venture otherwise than as partners, it would hardly be possible to say that they would not acquire the status of ..... supreme court, therefore, cannot be understood as laying down that tenants-in-common can never qualify themselves to be members of an association of persons within the meaning of the income-tax act. we, therefore, find it not possible to agree with the contention of mr. rathnakar that the four persons in this case who had purchased the land and traded in it ..... logically be possible to lay down that tenants-in-common can never constitute an association of persons within the meaning of either of the gift-tax act or of the income-tax act with which we are now presently concerned. in cit v. indira balkrishna : [1960]39itr546(sc) the supreme court interpreted the word 'association of persons' as meaning an association in which two or more ..... ]82itr828(sc) . in (sic) our high court ruled that a group of individuals can be a body of individuals though not an association of persons within the meaning of the income-tax act. in so holding, a division bench of this court held that valsala amma's case : [1971]82itr828(sc) should be confined only to gift .....

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Mar 19 1985 (HC)

Zdzizlaw Skakuz Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Mar-19-1985

Reported in : (1986)50CTR(AP)39; [1986]158ITR420(AP)

..... beyond dispute that the salary which the assessee had received from his polish employer during the stay of the assessee in india is liable to be taxed under the income-tax act. however, the assessee claims exemption from the income-tax act of the amounts of allowances which he had received from the polish employer during the period of his stay in india. that claim to succeed ..... entire amount of allowances paid to the assessee by the foreign company during his sojourn in india ought to have been allowed exemption under section 10(14) of the income-tax act. the income-tax appellate tribunal held that the polish firm was the employer of the assessee and that the assessee was not an employee of the hindustan shipyard limited. having held so ..... order dated march 14, 1974, directed that 'the appeals relating to original assessment orders are to be modified by deleting the amounts exempt under section 10(14) of the income-tax act including the 'tax perquisite', as discussed above, and the appeals relating to orders under section 154 are anulled'. 4. against those orders of the appellate assistant commissioner, both the assessee and ..... had no jurisdiction to exercise his power of rectification, because the matter does not fall within the purview of section 154(1) of the income-tax act. section 154(1) of the act provides that the income-tax officer may amend any order of assessment, etc., passed by him with a view to rectifying any mistake apparent from the record. the argument of the learned .....

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Feb 12 1985 (HC)

Commissioner of Income-tax Vs. Khalid Mehdi and ors.

Court : Andhra Pradesh

Decided on : Feb-12-1985

Reported in : (1986)57CTR(AP)110; [1987]165ITR685(AP)

..... their individual status for the assessment year 1973-74 also has become final. in those circumstances, the directions which have been issued by the commissioner of income-tax under section 263 of the income-tax act, directing the reopening of the assessments made against sri arif mehdi khan and khalid mehdi khan alone cannot be effective against the other three assessees. the ..... khan for the years 1971-72 and 1972-73 had become final. however, the commissioner of income-tax invoking his powers under section 263 of the income-tax act, set aside the assessment made against arif mehdi khan and khalid mehdi khan, and directed the income-tax officer to make a fresh assessment in the status of an association of persons consisting of the ..... later on. but in support of this argument, no statutory provision has been shown to us. the provisions of the income-tax act would only permit the levying of assessment within the period of limitation. the assessment so made by the income-tax officer cannot be contingent. it must be final and definite. in the absence of any statutory provision authorising the ..... is to be ascribed to the heading of 'income from other sources'. section 14 of the income-tax act classifies all income for the purpose of charging of income-tax in the computation of total income into six heads, namely, salaries, interest on securities, income from house property, profits and gains of business or profession, capital gains and income from other sources. there would have been no .....

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Jun 14 1985 (HC)

Ambica Chemical Products Vs. Income-tax Officer

Court : Andhra Pradesh

Decided on : Jun-14-1985

Reported in : [1991]191ITR382(AP)

amareswari, j. 1. heard counsel for the assessee and the income-tax department. 2. these writ petition are filed against the orders of the income-tax officer levying interest under section 139 and 258(sic) of the income-tax act. the grievance of the petitioners is that the interest was levied without giving then any opportunity. under rules 40 and 117a of the income-tax rules, 1962, framed under the income-tax act, the income-tax officer is vested with discretion to waive or reduce interest under certain circumstances. by implication, these rules require that an opportunity must be given to the assessee to show cause why interest should not be levied or to satisfy the income-tax officer that there is a case for waiver or reduction. in these cases, no opportunity was given. we, therefore, quash the orders to the extent of interest only. we give fifteen days' time from today to the petitioners to file representations before the concerned officers. no further notice need be issued by the income-tax officer. the income-tax officer shall consider the representations after giving a personal hearing to the petitioner and pass fresh orders in accordance with law. in all other respect, the impugned orders stand. with this direction, the writ petitions are disposed of. no costs.

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Aug 13 1985 (HC)

Commissioner of Income-tax Vs. Warner Hindustan Ltd.

Court : Andhra Pradesh

Decided on : Aug-13-1985

Reported in : [1987]165ITR692(AP)

..... appeal against individual questions. the word 'case' contemplates the reference before the high court itself. it has also been used in section 256 of the income-tax act where the appellate tribunal is required to draw up a statement of case if it considers that the opinion of the high court is to be obtained ..... substantial question of law requiring the decision of the supreme court will be a reason for the grant of a certificate. 12. section 261 of the income-tax act finds a place in chapter xx with the general heading 'appeals and revision'. the sections in that chapter are grouped under separate sub-headings like, appeals ..... court, after referring to the aforesaid privy council cases and article 133 of the constitution of india, observed that, in certifying a case under the income-tax act as a fit one for appeal, the high court shall set out the question of law which they regard as of great public or private importance which ..... by the revenue, we had come to a conclusion that this is a fit case on which a certificate shall issue under section 261 of the income-tax act for appeal to the supreme court of india. however, the submissions of counsel for the revenue raised a doubt whether a certificate could be issued confining ..... reasons, we have arrived at a conclusion that this is a case for grant of a certificate under section 261 of the income-tax act for the purpose of filing an appeal in the supreme court. a certificate shall, accordingly, issue. we make no order as to costs. .....

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Apr 22 1985 (HC)

Hyderabad Race Club Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Apr-22-1985

Reported in : [1985]153ITR521(AP)

..... under section 11 of the income-tax act, 1961 ?' r.c. no. 291 of 1982 : 'whether the income of the assessee, a company registered under the companies act, 1956, and licensed under section 25 of the said act by the central government for the assessment year 1976-77 is not exempt under section 11 ..... the income of the assessee, a company registered under the companies act, 1956, and licensed under section 25 of the said act by the central government for the assessment years 1974-75 and 1975-76 is not exempt ..... -72 is not exempt under section 11 of the income-tax act, 1961 2. whether the income of the assessee, a company registered under the companies act, 1956, and licensed under section 25 of the said act by the central government for the assessment years 1972-73 and 1973-74 is not exempt under section 11 of the income-tax act, 1961 ?' r.c. no. 187 of 1982 : 'whether ..... of the income-tax act, 1961 ?' 2. we may notice a few facts relevant for the purpose of these references. initially, the assessee was a society registered under the societies registration act in the year 1951. on april 15, 1971, the society was wound up and its assets and .....

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Jan 22 1985 (HC)

Commissioner of Income-tax Vs. Praga Tools Ltd.

Court : Andhra Pradesh

Decided on : Jan-22-1985

Reported in : [1986]157ITR282(AP)

..... . 13,737 to the engineering management and foundry consultants, bangalore. now, the assessee has claimed these items of expenditure as revenue expenditure deductible under section 37 of the income-tax act during the relevant years. the income-tax officer has rejected the claim and held the expenditure to be capital expenditure and, therefore, not deductible. in the appeals preferred by the assessee against that decision ..... p.a. choudary, j. 1. this is a reference at the instance of the revenue under section 256(1) of the income-tax act, 1961. the assessee, m/s. praga tools limited, secunderabad, had incurred what is called 'development expenditure' for the assessment years 1967-68 to 1972-73 for designing and perfecting models .....

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