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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1985 Page 2 of about 39 results (0.067 seconds)

Oct 03 1985 (HC)

Divanchee Bar and Restaurant, Hyderabad Vs. Commissioner of Police, Hy ...

Court : Andhra Pradesh

Decided on : Oct-03-1985

Reported in : AIR1986AP149

..... in the licence will be rendered totally nugatory.17. there are several statutes both state as well as central such as the sales tax act, income-tax act, the excise act, the central excises and salt act, the criminal procedure code, the essential commodities act, and the control orders and various others which give power to various officers to take action if any violation of any violence of ..... place before the court the report of his observation, an advocate, in my opinion, cannot be appointed for keeping 'continuous' vigilance over a public or a police authority acting in due exercise of its power. the police have a right to detect crime and prevent crime. an advocate-commissioner cannot therefore be appointed to keep continuous vigilance over ..... basis of the above allegations the questioning that arises for consideration in this miscellaneous petition is : whether the petitioner is entitled for the appointment of an advocate-commissioner to act as an observes and report whether the petitioner is complying with the hyderabad amusement rules and if so, whether the police are unnecessarily booking the cases. the relevant provision ..... commissioner of police and the then deputy commissioner of police (west zone), hyderabad :'not to interfere with the performance of indian dances in the petitioner's premises (and act) strictly in accordance with the licence which was granted,' to the petitioner pending further orders in the petition.4. coming to the present application filed by the 4th writ .....

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Feb 25 1985 (HC)

Bio-visual Products Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Feb-25-1985

Reported in : [1986]63STC476(AP)

..... income-tax officer to assess or reassess the income escaped assessment. the relevant part of the section reads thus : 'if the income-tax officer has, in consequence of information in his possession, reason to believe that ..... tax rules. the decision of the supreme court in indian and eastern newspaper society v. commissioner of income-tax, new delhi : [1979]119itr996(sc) interpreting the language of the income-tax act cannot and ought not to have been cited by the learned counsel. it is a wholly ..... possession. it is in interpreting those limitations contained in the above section the supreme court observed that a reconsideration of the same material does not give the income-tax officer the power to reopen and reassess. the language of section 147(b) of the income-tax act is totally and completely different from the language of rule 14-a(9) of the central sales ..... relied upon the judgment of the supreme court reported in indian and eastern newspaper society v. commissioner of income-tax, new delhi : [1979]119itr996(sc) . in that case, their lordships of the supreme court were interpreting the language used in section 147(b) of the income-tax act. 1961. there, the language of section 147(b) imposed limitations on the power of the .....

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Jan 19 1985 (HC)

Ramakrishana Talkies Vs. Income-tax Officer, Vijayawada

Court : Andhra Pradesh

Decided on : Jan-19-1985

Reported in : [1985]153ITR794(AP)

..... the return of impounded account books and documents under s. 131(3) of the i.t. act, 1961. 2. the inspectors of income-tax conducted a survey under s. 133a of the i.t. act, 1961, hereinafter referred to as the act, on april 18, 1984, and they listed various documents found in the cinema business premises of ..... declaring the retention of the books impounded by the respondent on april 19, 1984, beyond may 4, 1984 without the approval of the commissioner of income-tax or without the same being communicated to the petitioner as illegal and for a direction to the respondent to return the impounded books and also to give ..... were impounded and that the purpose or which they were impounded was not completed. 4. admittedly, the respondent addressed the commissioner of income-tax on may 2, 1984, with a request to accord permission to withhold the books till december 31, 1984. the permission granted by the commissioner of ..... income-tax was received by the respondent on may 21, 1984. 5. it was at that stage that the petitioner filed the present writ petition on ..... communicated to the petitioner. for that purpose, he placed strong reliance on the ruling rendered under s. 132(8) of the act, i.e., the decision of the supreme court in cit v. oriental rubber works . on the question that ex post factor approval is not valid, he again placed reliance an rulings arising .....

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Apr 22 1985 (HC)

Pannabai Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Apr-22-1985

Reported in : [1985]153ITR608(AP)

..... each of the heirs including that of the assessee. the learned counsel has also invited our attention to the following view expressed by palkhivala in his 'law and practice of income tax, sixth edition, vol. i, page 825. 'where a business is inherited by the widow and minor children of the deceased owner and the widow carries on the business of behalf ..... she preferred a further appeal to the tribunal and the tribunal, while confirming the order of the aac, however, made the following modification : 'it is no doubt true that the income-tax officer assessed the assessee as an individuals, but in our opinion, the correct status would be 'a body of individuals'.' 3. in so holding that the status of the assessee ..... accordance with the provisions of s. 19 of the hindu succession act. having regard to the importance of the question and to the fact that a question of this nature is likely to arise quite often and in view of the opinion expressed by palkhivala in his 'law and practice of income tax, sixth edition, vol. i, page 825, we are inclined to ..... in the hands of the assessee or only 1/7th of the share income representing only her share in the said share income be taxed in her individual hands ?' 4. what mr. madhusudan raj appearing for the assessee contends is that s. 19 of the hindu succession act prescribes the mode of succession when two or more heirs succeed together to the property of .....

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Apr 22 1985 (HC)

GhiasuddIn Babu Khan Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Apr-22-1985

Reported in : [1985]153ITR707(AP)

..... jeevan reddy, j. 1. (r.c. no. 108 of 1977) the income-tax appellate tribunal, hyderabad, referred the following question for the opinion of this court, under s. 256(2) of the i.t. act : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the ..... far back as 1928 in lieu of 'deferred dower', i.e., for adequate consideration, the income therefrom cannot be included in his income under s. 64 of the act. this was rejected by the ito, but accepted by the aac in appeal. however, when the matter came to the ..... years 1967-68, 1968-69 and 1969-70, a question arose in the assessment proceedings under the i.t. act, whether the income from the said property should be included in the income of babu khan. the assessee's contention was that, inasmuch as the said property was transferred to his wife as ..... court, is the one dealing with the meaning of the expression 'adequate consideration' occurring in. s 4(1)(a)(i) of the w.t. act. the opinion of this court that adequate consideration is distinct from good consideration (natural love and affection) and that 'adequate consideration' means valuable consideration which ..... reasoning that an unconditional order of discharge will release the insolvent from any amount due as deferred dower under s. 45(2) of the provincial insolvency act. the learned judge, while agreeing that the said consequence does indeed follow, observed : 'but the remedy against any such injustice is simple. the court .....

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Jan 21 1985 (HC)

P. Subrahmanyam and ors. Vs. Income-tax Officer

Court : Andhra Pradesh

Decided on : Jan-21-1985

Reported in : [1987]165ITR409(AP)

..... challenged in this writ petition, the validity of section 10 of the compulsory deposit scheme (income-tax payers) act, 1974, on the ground that it is arbitrary, unjust and unconstitutional. by act 38 of 1974, parliament has enacted the compulsory deposit scheme (income-tax payers) act, 1974. this act, which has replaced the scheme of compulsory deposit earlier prevailing, directs the persons specified in section ..... 3(2) of the act to make compulsory deposits for the assessment year commencing on april 1, ..... 1975, and every subsequent assessment year. the petitioners fall under that specification of section 3(2) of the act and under ..... the compulsory deposit within such time, but the deposit so made falls short of the requisite amount and there is no reasonable cause for making such short payment, the income-tax officer may, by order in writing, direct that such person shall pay by way of penalty, a sum which shall be equal to twenty-five per cent. .....

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Dec 24 1985 (HC)

Nav Swadeshi Oil Mills and Refineries Vs. Commercial Tax Officer, Maha ...

Court : Andhra Pradesh

Decided on : Dec-24-1985

Reported in : [1987]64STC82(AP)

..... assessing authority under section 10, or by the assessee under section 7(2), no tax can be said to be due within section 16(1)(b) of the act, for till then there is only a liability to be assessed to tax.' 11. in r. gopal ramnarayan v. third income-tax officer : [1980]126itr369(kar) the assessee-firm paid a sum of rs. 94,179 ..... of tax unless the assessment is made. in kedarnath jute mfg. co. ltd. v. commissioner of income-tax : [1971]82itr363(sc) the assessee-company which followed the ..... as advance tax and also a further sum of rs. 4,880.89 was deducted as ..... and this request was rejected by the income-tax officer. on the writ petition filed by the assessee, chandrakantaraj urs, j., of the karnataka high court while considering the contention of the revenue that the income as and when received in liable to tax held that the mere obligation to pay tax pursuant to section 210 of the act or otherwise cannot be considered as levy .....

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Feb 13 1985 (HC)

Andhra Steel Corporation Ltd. Vs. Commercial Tax Officer, Company Circ ...

Court : Andhra Pradesh

Decided on : Feb-13-1985

Reported in : [1988]68STC126(AP)

..... in this case, should be rejected. in the deputy commissioner of agricultural income-tax and sales tax, quilon v. dhanalakshmi vilas cashew company [1969] 24 stc 491, the supreme court observed, referring to section 15(1) of the kerala general sales tax act : 'section 15(1) is meant for interference when there is ..... then prevalent, the sixteen heads of iron and steel products enumerated in the above entry 2 to the a.p. general sales tax act as well as the central sales tax act should be regarded as belonging to one and the same taxable commodity, namely, iron and steel. on that basis, it was ..... the assessing authority and when that order is set aside by the higher authority, the provisions contained in section 14(7) of the sales tax act would apply to the entire assessment proceedings. granting of exemption with reference to the first item abovementioned is not passing an order of assessment ..... 166 must be referred in this context. those observations dealing with the powers under section 14, sub-section (4), sub-clause (cc) of the sales tax act are to the following effect : '...... that provision applies to a situation where on a finding of fact arrived at with reference to the goods in ..... those observations of the supreme court would show that the power under sub-clause (cc) of sub-section (4) of section 14 of the sales tax act can be exercised de hors the record of assessment proceedings before the assessing authority. we, therefore, hold that section 14 confers on the assessing authority .....

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Feb 26 1985 (HC)

Gowru Muttaiah Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Feb-26-1985

Reported in : [1987]65STC289(AP)

..... . (p.) ltd. v. state of madras : [1966]60itr112(sc) . we, sitting in tax revision cases, cannot hold sub-rule (6) of rule 31 as void or ultra vires of the rule ..... ) and sub-rule (6) with the purposes of section 14(4) of the act. of course, sri p. venkatarama reddy, the learned counsel for the petitioner, had argued on the basis of the judgments reported in c.t. senthilnathan chettiar v. state of madras : [1968]67itr102(sc) , commissioner of income-tax v. straw products ltd. : [1966]60itr156(sc) , k. s. venkataraman and co ..... give effect to a subordinate legislation which it finds to be inconsistent with the statutory enactment under which the tribunal acts and under which the subordinate legislation was purported to have been made. the task of ascertaining law under the sales tax act is inescapable for the tribunal. that task can be discharged only by resolving the power between two apparently inconsistent provisions ..... when once the turnover had escaped assessment, section 14(4) gives the power of reassessment to the assessing authority. obviously section 14(4) of the act is based upon the theory that the liability to pay tax is anterior to its quantification and is laid by the statute itself. now, if we examine the language of sub-rule (1) of rule 31 .....

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May 05 1985 (HC)

Coromandal Fertilizers Ltd. Vs. P. Venugopal and ors.

Court : Andhra Pradesh

Decided on : May-05-1985

Reported in : (1986)ILLJ417AP

..... , this question was considered with reference to the bihar buildings (lease, rent and eviction) control act. the supreme court referred to the dictum of lord esher, m.r., in the queen v. commissioner for special purposes of the income-tax (1888) 21 q.e.d. 313, (at p. 319), where it was stated that ..... that are on record put together clinichingly prove prove that the claimant is a workman under s. 2(s) of the industrial disputes act and is mainly discharging these technical duties in the plant, and though on the instructions of the management he discharges any supervisory duties occasionally ..... expenditure on his own; cannot grant permission to any worker to go outside the premises; not empowered to approve over-time, nor authorised to act independently except to obey the instructions of the higher officials. he stated that, he only recommends disciplinary action against any subordinate, whatever called for; ..... is not again open to review in a civil court. adopting the said dictum, the court examined the provisions of the bihar act, and observed : 'the act thus sets up a complete machinery for the investigations of those matters upon which the jurisdiction of the controller to order eviction of ..... clerical work for hire or reward, whether the terms of employment be expressed or implied, and for the purpose of any proceeding under this act in relating to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence .....

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