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Judgment Search Results Home > Cases Phrase: income tax act Court: andhra pradesh Year: 2012 Page 3 of about 98 results (0.054 seconds)

Jul 18 2012 (HC)

The Chief Secretary, G.A.D., Secretariat and Others Vs. Malik and Othe ...

Court : Andhra Pradesh

Decided on : Jul-18-2012

..... on administrative tribunals qua article 323a; jurisdiction to decide disputes is also conferred on other tribunals under several enactments such as the industrial disputes act, the income tax act, the stamp act, urban and agricultural lands ceiling legislation and sales tax enactments of several states. section 9 of the civil procedure code confers wide jurisdiction on courts to adjudicate all disputes of a civil nature except those ..... of revenue and thereafter filed w.p.no. 227 of 1960. on 01-04-1963 this court allowed the writ petition and declared the claimants entitled to inclusion of income from sendhi trees in the muntakhab, directed the respondents to amend the muntakhab and awarded rs.3,980-4-0 as maash. in the judgment in w.p.no. ..... of delhi. acquisition proceedings (in respect of the schedule property) were initiated by a notification dated 21.03.1965, issued under section 4(1) of the land acquisition act, 1984 (the act). an award was passed on 22.12.1980. after issue of the notification under section 4(1) and during pendency of proceedings initiated by the owners challenging the ..... observed that where exigent circumstances exist for impounding a passport even without prior opportunity of hearing, a post-decisional opportunity must be held integral to the provisions of the passport act 1967 to render the provisions constitutionally appropriate. maneka gandhi quoted with approval the following observation of lord denning m.r. in schmidt v. secy. of state for home affairs .....

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Feb 09 2012 (HC)

M/S.Gutta Anjaneyulu and Co.Rep. by Shri B Vs. Commissioner of Income- ...

Court : Andhra Pradesh

Decided on : Feb-09-2012

..... no.1656(hyd)/1992 relating for the assessment year 1972-73. the order has been passed by the income tax appellate tribunal bench 'b', hyderabad, (hereinafter referred to as 'the tribunal').2. in this appeal under section 260a of the income tax act, 1961 (for short, 'the act') the following substantial questions of law have been framed for our consideration: "1) whether the tribunal's approach ..... an individual or as a hindu undivided family. while dealing with the question of the status of the assessee, the supreme court held as follows: "under the scheme of the income-tax act the "individual" and the "hindu undivided family" are treated as separate units of assessment and if a notice under section 34 of the ..... that the assessee has to prove the non- service of notice under sec.148 of the act and the "department has to prove the negative", is in conformity ..... the name 'gutta anajaneyulu & co.' as an aop.6. in view of the decision given by the aac, the assessment was reopened by the income tax officer (ito) by issuing a notice under section 148 of the act to the assessee in the status of an unregistered firm. after this notice, a fresh assessment was made on 11.08.1980 in the status .....

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Oct 12 2012 (HC)

Alladi Narasimha Rao, S/O.Late Sri Alladi Yadagiri and Others Vs. M/S. ...

Court : Andhra Pradesh

Decided on : Oct-12-2012

..... the complicity of a2 to a6 and a8 only in the matter. 13. in commissioner of income tax, bombay v indira balkrishna (air 1960 sc 1173 : (1960) 3 scr 513) while dealing with section 3 of the income tax act, 1922 it was held that the word associate means, according to the oxford dictionary, ..... to join in common purpose. therefore, an association of persons must be one in which two or more persons join in a common purpose or common action, and as the words occur in the section which imposes a tax on income ..... on the file of the court of i additional chief metropolitan magistrate, hyderabad registered for offence punishable under section 138 of the negotiable instruments act, 1881 (the act) in respect of dishonour of a cheque. 2. whereas the petitioners herein are a1 to a8 the second respondent herein is the complainant ..... , the association must be one the object of which is to produce income, profits or gains. 14. there is no specification in the explanation (a) to section 141 of the act as to whether the words other association of individuals ..... or persons who issued or responsible to issue the cheques have to rebut the presumption placing necessary evidence. 10. section 138 of the act signifies at the outset that there should be account in the name of the drawer for the discharge of legally enforceable debt when the .....

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Apr 04 2012 (HC)

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Decided on : Apr-04-2012

..... iv of drt act (sections 19 to 24) contain the procedure for making applications for adjudication by the drt, grant of recovery certificate and the procedure to be followed by the ..... sc 1479). this act while barring the jurisdiction of civil courts to entertain cases involving a sum more than rs.10,00,000/- provided some what speedy remedy to the banks to get a certificate of recovery and for execution of it by a recovery officer attached to drt following the procedure contemplated in schedule ii of the income tax act, 1961. the chapter ..... or withholding of monies under section 529 a of the companies act, drt act and the sarfaesi act. thus these two provisions would also do not support the dept. unless otherwise specifically provided the finance act will come into force from 1st of april of the financial year commencing of that day (commissioner of income tax, visakhapatnam v m/s.vijayawada bottling co. ltd. r.c ..... . no.85 of 1997, dated 06.1.2012. we have no doubt that though section 11e of the central excise act and section 142a of the customs act, seemingly are enforceable from 01.04.2011, they would also exempt all .....

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Oct 12 2012 (HC)

Alladi Narasimha Rao, S/O.Late Sri Allad Vs. M/S.Core Tree Solutions P ...

Court : Andhra Pradesh

Decided on : Oct-12-2012

..... which leaves to determine the complicity of a2 to a6 and a8 only in the matter.13. in commissioner of income tax, bombay v indira balkrishna5 while dealing with section 3 of the income tax act, 1922 it was held that the word "associate" means, according to the oxford dictionary, "to join in common ..... purpose". therefore, an association of persons must be one in which two or more persons join in a common purpose or common action, and as the words occur in the section which imposes a tax on income ..... on the file of the court of i additional chief metropolitan magistrate, hyderabad registered for offence punishable under section 138 of the negotiable instruments act, 1881 (the act) in respect of dishonour of a cheque.2. whereas the petitioners herein are a1 to a8 the second respondent herein is the complainant ..... , the association must be one the object of which is to produce income, profits or gains".14. there is no specification in the explanation (a) to section 141 of the act as to whether the words "other association of individuals ..... person or persons who issued or responsible to issue the cheques have to rebut the presumption placing necessary evidence.10. section 138 of the act signifies at the outset that there should be account in the name of the drawer for the discharge of legally enforceable debt when the .....

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Aug 16 2012 (HC)

M/S.Hastalloy India Limited, Visakhapatn Vs. the Deputy Commissioner o ...

Court : Andhra Pradesh

Decided on : Aug-16-2012

..... hastalloy holdings limited (hereinafter referred to as "hhl") with the objective of carrying on business of finance.3. the income tax department carried out search operations under section 132 of the income tax act, 1961 on 28-11-1996 in the business premises of the assessee company as well as the residential premises of the ..... india limited and itta no.24 of 2000 filed by the revenue are appeals under section 260-a of the income tax act, 1961 challenging the order dated 21-09-1999 of the income tax appellate tribunal, hyderabad bench-b in i.t.(ss)a.no.48/vizag/97 for the block period 01- ..... of the categorical statements made by the employees of the assessee-company, the tribunal is correct in applying section 69 of the income tax act and treat the f.d.rs. as undisclosed income of the assessee? b) whether the appellate tribunal is justified in sustaining the addition without considering the entire evidence on record?" ..... period. in the background of the above facts and circumstances, the assessing officer initiated block assessment proceedings u/s.158 bc of the income tax act, 1961 against the assessee, its associate company hhl and managing director sri g.v.k. rao for the period 01-04-1986 ..... in any event, the inference drawn was only of fact and did not warrant interference under section 260-a of the act . he relied on decision reported in commissioner of income tax, orissa v. orissa corporation p.ltd 2.wherein the supreme court held as follows: "..............this court held that when a .....

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Dec 20 2012 (HC)

The Commissioner of Income Tax-ii, Hyder Vs. Syed Ali Adil

Court : Andhra Pradesh

Decided on : Dec-20-2012

..... m.s.ramachandra rao): this appeal is filed under section 260-a of the income tax act, 1961 (for short 'the act') by the revenue challenging the order dated 09-09-2011 in i.t.a.no.284/hyd/2011 of the income tax appellate tribunal, hyderabad bench "b", hyderabad.2. the respondent is an individual assessee ..... section 54 for both the flats purchased by him.6. challenging the same, the revenue filed i.t.a.no.284/hyd/2011 to the income tax appellate tribunal. by order dt.09-09-2011, the tribunal dismissed the appeal of the revenue on the ground that it had consistently taken the ..... revenue has filed the present appeal.8. heard sri b.narasimha sarma, learned standing counsel for the income tax department at the stage of admission.9. he contended that the deduction under section 54 of the act is allowable only for one residential house and not for more than one residential house and that the ..... , circle-vi (1), hyderabad admitting therein a net income of rs.43,97,840/-. the said return was processed under section 143 (1) of the act on 24-02-2009. meanwhile, the case was taken up for scrutiny ..... . he filed his return of income for the assessment year 2007-08 on 31-08-2007 with the assistant commissioner of income tax .....

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Nov 27 2012 (HC)

Dr.D.Siva Sankara Rao Vs. Income Tax Officer, Ward-2, Eluru

Court : Andhra Pradesh

Decided on : Nov-27-2012

..... hon'ble sri justice m.s.ramachandra rao): this appeal is filed under section 260-a of the income tax act, 1961 (for short 'the act') by the assessee challenging the order dated 16-03-2007 in i.t.a.no.8/vizag/2006 of the income tax appellate tribunal, "smc", visakhapatnam relating to the assessment year 2002-2003.2. the kartha of the appellant/assessee ..... the assessing officer, was not satisfactory. it is well settled that in view of section 68 of the act, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income tax as the income of the assessee of that previous year, if the explanation offered by the assessee about the nature and ..... , in the opinion of the assessing officer, satisfactory, the sum so credited may be charged to income tax as the income of the assessee of that previous year." 14. in cit vs. p.mohanakala4, at para 16, page 28, the supreme court while interpreting section 68 of the act observed as under: "16. the question is what is the true nature and scope of section ..... been converted into fish ponds.8. aggrieved thereby, the assessee has filed this appeal under section 260-a of the act.9. heard sri a.v.a.siva kartikeya, learned counsel for the appellant and the learned standing counsel for the income tax department.10. the counsel for the appellant contended that the order of the i.t.a.t. is contrary to .....

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Dec 11 2012 (HC)

M/S.Pbr Select Infra Projects Plot No.22 Vs. the Commissioner of Tende ...

Court : Andhra Pradesh

Decided on : Dec-11-2012

..... the partners are specified in that instrument. from this, it can be construed that the firm is a legal entity only for the purpose of assessment under the provisions of income tax act. as rightly pointed out by the learned single judge there is no prohibition to make use of the pan card and itrs filed by the firm for the purpose of ..... v. engineer-in-chief, r & b, hyderabad (1 supra) and on a consideration of the legal relationship between the partners and section 184 of the income tax act, was of the view that the filing of the income tax return and the pan card standing in the name of the firm of which the petitioner is the managing partner, would amount to compliance of the ..... the learned single erred in holding that respondent no.3 can make use of the returns even though the individual partners are liable for getting their individual incomes separately assessed under section 10 of the income tax act. the learned single judge heavily placed reliance on clause 6 of the unregistered partnership deed and did not consider that the firm is a legal entity ..... itrs pertaining to m/s meher engineering, a partnership firm of which he is only a managing partner. for the purpose of income tax act, 1961 the partnership firm has a separate legal existence by virtue of section 184 of the income tax act, therefore, respondent no.3 who filed the tender in his individual capacity cannot utilize the pan and itrs of the partnership firm .....

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Dec 31 2012 (HC)

Novopan India Ltd Vs. the Commissioner of Income Tax, A.P. Hyd

Court : Andhra Pradesh

Decided on : Dec-31-2012

..... with effect from 1.4.1986. order : ( per sri msr, j ) this reference has been made by the income tax appellate tribunal, hyderabad-a bench, hyderabad under section 256 (1) of the income tax act, 1961 ( for short "the act") for the opinion of this court on the following question of law arising out of its order dated 13.10.1995 in ita no.687/hyd ..... the hon'ble sri justice goda raghuram and the honb'ble sri justice m.s ramachandra rao rc no.58 o 31. 12-2012 novopan india ltd the commissioner of income tax, a.p. hyderabad and others counsel for the petitioner : counsel for the respondents: : : ?cases referred:1. air 196.sc 125.2 sub sections (3a) to (3d) of section 37 were ..... /91 for the assessment year 1985-86 i.e. "whether on the facts and in the circumstances of the case, the hon'ble income tax appellate tribunal, hyderabad is ..... assessing officer's treatment of "daily allowances" as falling in the same category as "payments to hotels". aggrieved by the later portion of the order of cit (appeals), as mentioned above, the assessee filed ita no.687/hyd/91 to the income tax appellate tribunal, hyderabad a bench, hyderabad. by order dated 13.10.1995, the said appeal was dismissed holding that the .....

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