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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 2006 Page 1 of about 90 results (0.069 seconds)

Jun 30 2006 (HC)

Ushakiran Movies Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Jun-30-2006

Reported in : [2006]148STC453(AP)

..... the aforesaid decisions correctly lay down the crucial test for determining what is an 'association of persons' within the meaning of section 3 of the income-tax act, and they have been accepted and followed in a number of later decisions of different high courts to all of which it is unnecessary to call ..... . .'learned counsel for the appellant has suggested that having regard to sections 3 and 4 of the indian income-tax act, the real test is the existence of a common source of income in which two or more persons are interested as owner or otherwise and it is immaterial whether their shares are ..... the various judgments, observed thus:it is enough for our purpose to refer to three decisions:in re, b. n. elias : [1935]3itr408(cal) commissioner of income-tax v. laxmidas devidas : [1937]5itr584(bom) and in re dwarakanath harishchandra pitale : [1937]5itr716(bom) . in in re, b.n. elias : [1935]3itr408 ..... and the earlier provision in the deed prevails over the later.25. he has also relied on another judgment of the supreme court in commissioner of income-tax, bombay north, kutch and saurashtra v. smt. indira balkrishna : [1960]39itr546(sc) . special reliance was laid by the learned counsel on paragraphs ..... bench of the tribunal, but the judgment was pronounced only by two members of the tribunal, as one of the members who belonged to the income-tax department, in the meantime, had gone back to his department. the judgment was delivered on september 3, 2004 dismissing the appeals filed by the .....

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Mar 18 2006 (HC)

A.P. Circle of All India Bharat Sanchar Nigam Ltd. Executives Associat ...

Court : Andhra Pradesh

Decided on : Mar-18-2006

Reported in : [2007]283ITR388(AP)

..... rashtriya ispat nigam ltd. : [2000]241itr20(ap) was decided, have been amended and according to the respondent, under sections 192 of the income-tax act a person responsible for paying any income chargeable under the head 'salaries' is bound to deduct income-tax at the time of payment of salary and in terms of section 17 the salary includes perquisites and sub-section (2) of section ..... from the employee is a perquisite. the same communication also contained that after filing of the returns the employees can seek the refund from income-tax authorities and they can also take recourse to legal remedies available in the income-tax act as well, if they feel aggrieved by the assessment. in response to this letter, the first respondent issued a note on december ..... as a.p. circle. they seek a declaration by this writ petition that there was no liability on the first respondent to deduct tax at source in terms of section 192 of the income-tax act, 1961 (for short 'the act') in the matter of rent respecting any accommodation provided by the second respondent to the members of the petitioner associations. they also seek ..... a writ of prohibition restraining the first respondent from enforcing the provisions of section 192 of the act against the petitioners with regard to a .....

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Jun 09 2006 (HC)

N.K. Leasing and Construction P. Ltd. Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Decided on : Jun-09-2006

Reported in : 2006(5)CTC604; [2006]285ITR330(AP)

..... price for it than he originally acquired it at, the enhanced price is not profit in the sense of schedule d of the income-tax act, 1842 assessable to income tax. but it is equally well established that enhanced values obtained from realisation or conversion of securities may be so assessable, where what is ..... the year 1988-89 on march 30,1990, under section 143(3) read with section 143(2)(b) of the income-tax act, 1961 (hereinafter referred to as 'the act'). the commissioner of income-tax (appeals) also found that the assessee, in the first instance, had failed to file its return admitting the gain as ..... cases it is not doubtful that, where they make a gain by a realisation, the gain they make is liable to be assessed for income-tax.15. the contention, which was raised by learned counsel for the assessee in this case was also raised before the supreme court that the ..... long-term capital gain, but subsequently, the assessee revised its stand claiming that the excess income derived by sale of shares constituted ..... done is not merely a realisation or change of investment, but an act done in what is truly the carrying on, or carrying out, .....

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Apr 06 2006 (HC)

S. Nagender Vs. Government of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Apr-06-2006

Reported in : 2006(4)ALD210; 2006(4)ARBLR75(AP)

..... been produced and certain submissions were made in this regard. the learned counsel also had drawn the attention of this court to section 2(7), section 139(4) of the income tax act and had explained that in the facts and circumstances of the case, the respondents are not disqualified from being appointed as government pleaders. the learned counsel also would submit that ..... whom any proceeding under this act has been taken for the assessment of his income or of the income of any other person in respect of which ..... if prior to the appointment the condition of being income tax assessees for a period of any of the three years is satisfied, it would be sufficient compliance. section 2(7) of the income tax act defines 'assessee' as hereunder:assessee means a person by whom any tax or any other sum of money is payable under this act, and includes(a) every person in respect of ..... . ramchander rai : air2003sc3044 , ranjit singh v. ravi prakash : air2004sc3892 , province of bombay v. kushaldas s. advani : [1950]1scr621 , t.c. basappa v. t. nagappa : [1955]1scr250 and dwarka nath v. income tax officer, special circle d ward, kanpur : [1965]57itr349(sc) .in in re : vinay chandra mishra : 1995crilj3994 , it was observed that the rule of law is the foundation of a democratic .....

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Jun 09 2006 (HC)

Commissioner of Income-tax Vs. Andhra Pradesh State Road Transport Cor ...

Court : Andhra Pradesh

Decided on : Jun-09-2006

Reported in : 2006(5)CTC609; (2006)205CTR(AP)609; [2006]285ITR147(AP)

..... transport corporation. the andhra pradesh high court in its judgment reported in andhra pradesh state road transport corporation v. cit : [1975]100itr392(ap) , declared that the corporation was entitled to exemption under section 11 of the income-tax act, 1961 (hereinafter referred to as 'the act'), holding it to be a charitable institution in view of its objects. this decision has been affirmed by ..... tribunal was correct in law in directing the assessing officer to allow the benefits under section 11 of the income-tax act, 1961 ?2. whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the provisions contained in section 12a(b) are only directory in nature and not mandatory ?2. ..... the supreme court in cit v. andhra pradesh state road transport corporation : [1986]159itr1(sc) .3. the assessment years for ..... charitable institution for the assessment years 1974-75 and 1975-76. the exemption was refused by the income-tax officer on the grounds that-(a) it was not duly registered with the commissioner of income-tax under section 12a(a) of the act, and(b) no notice of accumulation of income as required under section 11(2) was filed.10. the court held that the .....

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Jan 28 2006 (HC)

Sri Vishnu Merchants Vs. Mandal Revenue Officer and ors.

Court : Andhra Pradesh

Decided on : Jan-28-2006

Reported in : 2006(2)ALD457; 2006(2)ALT329; [2006]71SCL357(AP)

..... supreme court in a judgment reported in purshottam govindji halai v. shree b.m. desai, additional collector of bombay : 1956crilj129 . the supreme court was dealing with the income tax act and under the provisions of the income tax act, the dues could be recovered as land revenue. in para 17 the supreme court held,as already stated under section 46(2), the collector, on receipt of ..... the certificate from the income tax officer, has to proceed to recover the certified demand as if it were an arrear of land revenue. this means that the collector ..... to district singhbhum (bihar) and had his property and assets in the said district. the collector, mayurbhang (orissa) issued requisition to the collector, singhbhum (bihar) under the revenue recovery act. on the basis of the requisition sent by collector, mayurbhang, (orissa) proceedings were initiated for recovery of dues from the appellant by the collector, singhbhum (bihar). at that stage appellant ..... foreign trade, hyderabad passed final order on 19-3-2002 imposing fiscal penalty of rs. 1,30,60,725/- on the petitioner under section 11(2) of the foreign trade act, 1992. for recovery of the penalty, district collector-2nd respondent in the writ petition was authorized to recover the penalty from the petitioner. pursuant to which, mandal revenue officer .....

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Jun 09 2006 (HC)

State of A.P. Vs. Jindal Strips Limited

Court : Andhra Pradesh

Decided on : Jun-09-2006

Reported in : (2007)10VST777(AP)

..... on a decision of the supreme court reported in marshall sons and co. (india) ltd. v. income-tax officer : [1997]223itr809(sc) dealing with a case where the liability under the income-tax act of a subsidiary company, which came to be amalgamated with the holding company. the supreme court in that ..... transfer date'. based on the above decision the petitioner claimed exemption of the said transactions at the time of final assessment under the central sales tax act for the year 1995-96. the first respondent rejected the claim. thereupon, the petitioner filed appeal before the appellate deputy commissioner (ct), visakhapatnam ..... in view of the decision of the honourable supreme court in the case of marshall sons and co. (india) ltd. v. income-tax officer : [1997]223itr809(sc) wherein their lordships held that where the court does not prescribe any specific date but merely sanctions ..... the other branch during the assessment years 1995-96 and 1996-97. therefore, there could not have been any levy of tax under the central sales tax act. the ultimate question in these three writ petitions is that whether such conclusion reached by this court would automatically entitle the petitioner ..... sale of goods during the said assessment year between the writ petitioner and its erstwhile subsidiary as stock transfer and not liable to tax under the central sales tax act. however, the deputy commissioner, vizianagaram, revised the said decision of the assessing authority by his proceedings dated august 13, 2001 .....

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Mar 07 2006 (HC)

Vensa Biotek Ltd. Vs. Commissioner of Commercial Taxes

Court : Andhra Pradesh

Decided on : Mar-07-2006

Reported in : (2007)5VST388(AP)

..... had the intention of the legislature been otherwise, the same could have been specified in explicit language as was done in section 264(4)(c) of the income-tax act.the words 'issue or question' are of wide amplitude. an issue or question may arise in relation to the self same assessee in respect of any assessment ..... to have lost or in respect of which he has become functus officio. though it is true that on passing an order under section 132(5) the income-tax officer can be said to become functus officio it is the court's order that revives his powers and jurisdiction.6. going by this judgment and also ..... putting forward its case. it was within its power to do so. if respondents nos. 1 and 2 wanted to urge that the order of the income-tax officer impugned in w.p. no. 82 of 1972 was liable to be set aside as they had no reasonable opportunity to put forward their case they ..... under section 20(3) has already expired.5. the learned senior counsel has drawn our attention to a judgment of the supreme court reported in director of inspection of income-tax (investigation), new delhi v. pooran mall & sons : [1974]96itr390(sc) , which according to the learned counsel has held that once time is sought by a ..... the contention that he had no jurisdiction to pass a fresh order. furthermore, it is not a case of the court conferring jurisdiction on the income-tax officer to decide a case after he had lost jurisdiction over the matter. the procedure from the date of seizure to the date of the second order .....

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Mar 09 2006 (HC)

V. Sunanda Vs. Chief Commissioner of Income Tax and anr.

Court : Andhra Pradesh

Decided on : Mar-09-2006

Reported in : 2006(2)ALT580

..... . she sought a writ of certiorari when her claim for waiver of interest levied under sections 234-a and 234-b of the income tax act, 1961 (for brevity 'the act, 1961'). was rejected by the chiefcommissioner of income tax, hyderabad by order dated 10-03-2004.3. since common points are involved in these two appeals, they are taken up together and disposed ..... the chief commissioner of income tax, hyderabad, for waiver of interest imposed against her on the ground that she ..... herself filed income tax returns on 08-01-1999 voluntarily, without being detected by the income tax department. since she was not aware ..... rs. 25,00,000/- towards agricultural income cannot be believed. we are in agreement with the said findings of the fact and it does not call for any interference.11. the income tax officer also levied interest under sections 234-a and 234-b of the income tax act. during the pendency of the appeal before the income tax appellate tribunal, she filed a petition before .....

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Sep 28 2006 (HC)

Rajesh Gothi Vs. Grandhi Padmanabham

Court : Andhra Pradesh

Decided on : Sep-28-2006

Reported in : 2007(2)ALD824; 2007(3)ALT397

..... obtained certified copies of the returns of income and the income tax assessment orders of the respondent, from the income tax officer concerned. having failed to do so, revision petitioner ..... chartered accountant of the respondent shows that the respondent was not liable to pay income tax for the assessment year 1998-99, (accounting year 1997-98) in view of rebate under section 88(b) of the income tax act. if the revision petitioner felt that the respondent is suppressing his income tax assessment orders, he could have taken steps either for summoning them or could have ..... an inference against the revision petitioner for his showing rs. 3,600/- only as the rent paid by him in ex. b 10 income tax return. it is his contention that since revision petitioner paid rent only upto december 1997 to the respondent, and deposited the subsequent rent from january 1998 to march 1998 ..... error in decreeing the suit. it is his contention that the trial court which rightly drew an inference against the respondent for non-production of the account books and income tax returns earlier overlooked the said fact in the judgment under revision, and had not properly appreciated the contentions raised by the revision petitioner and was in error in drawing .....

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