Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 1999 Page 1 of about 123 results (0.056 seconds)

Jun 08 1999 (HC)

Commissioner of Income Tax Vs. Parke Davis (India) Ltd., Hyd.

Court : Andhra Pradesh

Decided on : Jun-08-1999

Reported in : 1999(4)ALD307; (2000)158CTR(AP)601; [1999]239ITR820(AP)

..... justify the action of the petitioner in filing the reference application in andhra pradesh high court on the basis of the explanation to section 127 of the income tax act. section 127(1) deals with the power of the director general/chief commissioner/ commissioner to transfer the case from one assessing officer to another at ..... orderp. venkatarama reddi, j 1. this is an application filed by cit, a.p.-i under section 256(2) of the income tax act seeking reference of certain questions of law for the opinion of this court.2. as we are of the view that the ..... of bombay only. the interpretation sought to be placed on the explanation to section 127 leads to incongruous results quite contrary to the scheme of the act and has the effect of investing the prescribed authorities with the power to virtually interfere with the territorial jurisdiction of the concerned high court. hence, ..... provision which stipulates the transfer of case from one or more assessing officers to any other assessing officer or officers. the words'all proceedings under the act in respect of any year' occurring in the explanation cannot be understood in vaccum and cannot be stretched to cover reference applications already filed or ..... section, the word 'case', in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such .....

Tag this Judgment!

Sep 15 1999 (HC)

A.P. Dalit Maha Sabha Vs. Government of A.P. and Others

Court : Andhra Pradesh

Decided on : Sep-15-1999

Reported in : 1999(6)ALD63; 1999(6)ALT21

..... time of distribution or to some charitable object under the orders of the court. the contribution is exempt under section 80-g of the income tax act, 1961. members are required by their commitment to provide five crores on contribution basis without deriving any benefit like naming of building, right ..... is an incidence of control by the public for the common good. the state property is being alienated not for the augmentation of the income of the state or for the benefit of any individual, but with a laudable object of attracting the investment of rupees 350 crores ..... rational nexus on the object of constitutional guarantee and object of education.24. reading of the memo of articles of association provides that income derived shall be applied for the promotion of the object as set-forth in it with permanent encumbrance of the property not liable to ..... and asian requirements. establishment of an institution of excellence is a vital instrument of national and state interest in view of the fact that income or property of institution are not transferable in any manner, it cannot be characterised as juris privali. administering the state and utilisation of ..... administrative, executive orders or to achieve social popularity without there being any gross violation of fundamental right or basic human rights invaded or acts of complaints shocking the judicial conscience, leaving apart the procedural shackles and treating the public interest litigation pernicious for all the remedies available .....

Tag this Judgment!

Feb 26 1999 (HC)

Commissioner of Income-tax Vs. Orbit Travel and Tours Pvt. Ltd.,

Court : Andhra Pradesh

Decided on : Feb-26-1999

Reported in : [1999]238ITR931(AP)

..... /adjustment ?'6. it is in the light of these questions debated before us, we proceed to consider these applications.7. in the proceedings under section 143(1)(a) of the income-tax act for the years 1988 to 1990, the assessing officer computed the loss excluding unabsorbed depreciation of earlier years, while arriving at the book profit under section 115j, whereas according to ..... the department has, however, addressed us on the following questions which bring out the real controversy :'whether, the assessing officer exceeded his jurisdiction under section 143(1)(a) of the income-tax act by making adjustments in such a way as to exclude the unabsorbed depreciation in calculating the loss for the purpose of section 115j in other words, whether the adjustments made ..... holding that the adjustment made by the assessing officer while processing the return under section 143(1)(a) was not in accordance with the provisions of section 115j of the income-tax act ?'3. at the outset, we may point out that the question framed in itc no. 94 of 1998, and the second question framed in the other itcs do not arise ..... views can reasonably be taken in the matter. the question whether the loss includes depreciation for the purpose of arriving at the income under section 115j of the income-tax act was admittedly the subject-matter of controversy before various benches of the income-tax appellate tribunal and there was no unanimity of view. it was only in march, 1992, that the hyderabad bench of the .....

Tag this Judgment!

Dec 17 1999 (HC)

Cil Securities Ltd., Hyd. Vs. Commissioner of Income Tax, A.P. and Ano ...

Court : Andhra Pradesh

Decided on : Dec-17-1999

Reported in : 2000(4)ALD69; 2000(2)ALT541; (2000)161CTR(AP)44; [2000]242ITR472(AP)

..... assessing officer nor docs it lack the sanction of law taking an overall view. the same officer is the assessing authority under the income tax act as well as interest tax act. though he acts in different capacities, he is empowered to recover the tax falling due under either of the enactments. it would have been open to him to attach the refundable amount due under the ..... in writing to the assessee of the action proposed to be taken under the income tax act. section 245 has no application for the adjustment of the demand of tax under the interest tax act. the demand under interest tax act was adjusted while finalising the assessment under section 143(1)(a) of the income tax act and the said intimation under section 143(1)(a) has become final as the ..... for the assessment year 1995-96 totaling rs.2.59,415/- was adjusted and refundable amount of rs.3,08,032/-was intimated under section 143(1)(a) of the income tax act. the said order of the assessing authority had become final as the petitioner had not chosen to question the same.8. the scheme came into force from 1-9-1998 ..... the eye of law. there is unmistakable indication in the present case that the assessee acquiesced in if not consented to such' adjustment. the adjustment of interest tax against the refund due under the income tax act was never questioned by the petitioner as pointed out by my learned brother, obviously because he did not find it detrimental to his interest. it cannot be .....

Tag this Judgment!

Jun 15 1999 (HC)

Commissioner of Income-tax Vs. Veerabhadra Industries

Court : Andhra Pradesh

Decided on : Jun-15-1999

Reported in : [1999]240ITR5(AP)

..... registration for the two assessment years. the commissioner of income-tax initiated proceedings under section 263 of the income-tax act. after considering the submissions of the assessee,he cancelled the registration granted by the income-tax officer under section 185(1) of the act. he directed the income-tax officer to recompute the income from letting out of the godown as income from the property in accordance with sections 22 to ..... of the godown cannot be treated as business income for the purpose of the income-tax act. when once it is not business income the question of availing of benefit under section 185(1)(a) of the act does not arise. the income has to be assessed as income from property in accordance with sections 22 to 27 of the income-tax act. we are fortified inour view by a judgment ..... opinion of this court at the instance of the revenue ;'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is justified in holding that the assessee firm is entitled to the benefit of registration under the income-tax act, notwithstanding that the main activity of the assessee was letting out of godowns constructed by it and receiving rental .....

Tag this Judgment!

Jun 08 1999 (HC)

R. Surya Kumari Vs. Income Tax Officer, Visakhapatnam and Others

Court : Andhra Pradesh

Decided on : Jun-08-1999

Reported in : 2000(1)ALD411; [2000]241ITR513(AP)

..... -12-1998 reads as follows:'with reference to the above subject, i am to inform you that your application for issue of clearance certificate under section 230-a of the income tax act cannot be entertained because proceedings of the anti-corruption bureau, visakhapatnam, initiated in your husband,sri k mohana rao's case are pending and as seen from the record, these ..... defeat the other arm of law. doing so would be opposed to public policy and bring the law into ridicule. it would be wrong to think that while actingunder the income-tax act, the income-tax officer need not look to the law governing the partnership which is seeking registration. it would probably have been a different matter if the ..... partnership agreement. repelling the argument that the provisions of the excise law cannot be imported while considering the application for registration filed under the income tax law, the learned judges observed as under:'the grant of registration under the income-tax act, it must be remembered, confers a substantial benefit upon the partnership firm and its members. there is no reason why such a benefit ..... himself that the applicant has either paid or made satisfactory provision for payment of all 'existing liabilities' under the income tax act and other allied acts or the registration of the document will not prejudicially affect the recovery of any existing liability under the various acts mentioned in clause (a) of sub-section (1) of section 230-a. admittedly, there is no demand pending .....

Tag this Judgment!

Feb 06 1999 (HC)

Commissioner of Income Tax, Ap-i, Hyderabad Vs. M/S. Orbit Travel and ...

Court : Andhra Pradesh

Decided on : Feb-06-1999

Reported in : 1999(3)ALD343

..... the department has. however, addressed us on the following questions which bring out the real controversy :whether the assessing officer exceeded his jurisdiction under section 143(1)(a) of the income tax act by making adjustments in such a way as to exclude the unabsorbed depreciation in calculating the loss for the purpose of section 115-j. in other words, whether the adjustment ..... that the adjustment made by the assessing officer while processing the return under section 143(1)(a) was not in accordance with the provisions of section 115-j of the income tax act;'3. at the outset, we may point out that the question framed in itc 94/98 and the second question framed in the other itcs do not arise for consideration ..... views can reasonably be taken in the matter. the question whether the loss includes depreciation for the purpose of arriving at the income under section 115-j of the income tax act was admittedly the subject matter of controversy before various benches of income-tax appellate tribunal and there was no unanimity of view. it was only in march, 1992 that the hyderabad bench of the ..... income tax appellate tribunal resolved the issue in favour of the revenue and against the assessee. this view of the tribunal was confirmed much later .....

Tag this Judgment!

Aug 02 1999 (HC)

Ch. Mangayamma Vs. Union of India and Others

Court : Andhra Pradesh

Decided on : Aug-02-1999

Reported in : 1999(5)ALD220; 1999(5)ALT484; [1999]239ITR687(AP)

..... orderb. prakash rao, j.1.this writ petition is filed challenging the validity of section 40a(3) of the income tax act, 1961 (for short 'the act') which disallows 20% of cash payments in excess of rs.20,000/-in the computation of business expenditure as being arbitrary and ..... reads:'(j) where the payment is made by an assessee by way of salary to his employee after deducting the income tax from salary in accordance with the provisions of section 192 of the act and when such employee- (a) is temporarily posted for a continuous period of fifteen days or more in a ..... for a direction to delete the addition of rs.6,83,258/- in the income tax assessment of the petitioner.2. skeletal facts which prompted the filing of the writ petition are: the petitioner is an assesee under the act. originally her husband was carrying on the business of purchase and sale of cool ..... v. i.t.o., ludhiana, 191 itr 687,wherein the constitutional validity of section 40-a(3) of the act was questioned on the ground that imposition of tax on assumed income amounts to putting a restriction on the right to carry on business and hence violative of articles 14 and 19(1)(g ..... , the supreme court while considering the validity of the provisions under sections 44ac and 206c of the act on the touch-stone of article 14 of the constitution held:'the relevant entry therein (taxes on income other than agricultural income) should be liberally construed. there were sufficient materials before parliament to hold that due to very many .....

Tag this Judgment!

Aug 16 1999 (HC)

Anand Samrat and Company Vs. Income-tax Officer, Hyderabad

Court : Andhra Pradesh

Decided on : Aug-16-1999

Reported in : 1999(5)ALD552; 1999(6)ALT759; [1999]240ITR852(AP)

..... orderp. venkatarama reddi, j.1. questioning the notice dated 30-3-1988 issued by the respondent in purported exercise of power under section 148 read with section 147 of the income tax act, the present writ petition was filed in the year 1988. further proceedings pursuant to the notice were stayed by this court.2. the undisputed facts are that on 2-7- ..... 30th march,1988. the respondent having referred to the order of the tribunal and previous history of the case, merely observed that the addition towards suppressed sales made by the income tax officer was lesser than the quantum of probable suppression having regard to the entries in the diary recovered at the time of search operations. the respondent then concluded that by ..... also allowing deductions under section 80-g etc. the departmental appeal as regards the valuation of closing stock was remitted to the income tax officer for fresh determination. as regards certain items, the assessee's appeal was also remanded to the assessing authority for fresh determination. that order has become final. on 19-2 ..... .55 lakhs on the basis of the material recovered in the course of search. the appeal filed by the petitioner against the assessment was partly allowed by the commissioner of income tax (appeals) on 27-3-1986. thereafter, a second appeal was filed by the assessee seeking further relief. the tribunal partly allowed the appeal by ordering reduction in the estimate and .....

Tag this Judgment!

Jan 19 1999 (HC)

City Dry Fish Company, Vijayawada Vs. Commissioner of Income Tax, Visa ...

Court : Andhra Pradesh

Decided on : Jan-19-1999

Reported in : 1999(6)ALD104; [1999]238ITR63(AP)

..... came up pursuant to the application made by the assessee under section 256(2) of the income tax act, 1961, aggrieved by the action of the tribunal in refusing to made a reference.2. the assessee was a partnership firm consisting originally of ..... for reference and then ordering the reference, which will take another decade.3. to the above extent, the impugned order of the income-tax appellate tribunal is set aside. now, the concerned income-tax officer, shall decide the details of the profit sharing ratio of the outgoing partners and then arrive at the balance and pass orders ..... amount, precisely, taken by the said partners was not available and as such, for the ascertainment of the same, the case was remitted back to the income-tax officer. the order of the tribunal is to the effect that an amount of rs.85,622/- pertained to the year previous to the assessment year 1980- ..... rs.85,622/- negativing the claim of the assessee that the same was the reserve of the previous year and was already subjected to tax. the matter ultimately landed in the income-tax appellate tribunal, hyderabad bench, which by its order dated 30-12-1987 held that six partners who had retired had taken away their ..... 81 and was available as reserve and as such, the order ofthe income-tax officer clubbing that amount of rs.85,622/- as the income for the assessment year 1980-81 stood set aside. as a necessary corollary, the levy of penalty on the above component .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //