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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: andhra pradesh Year: 1975 Page 1 of about 42 results (0.054 seconds)

Dec 31 1975 (HC)

Kaamareddy Suryanarayana and anr. Vs. the District Co-operative Office ...

Court : Andhra Pradesh

Decided on : Dec-31-1975

Reported in : AIR1976AP340

..... in bengal immunity co. ltd., v. state of bihar : [1955]2scr603 .'53. in commissioner of income-tax v. sodra devi, : [1957]32itr615(sc) , justice bhagwati referring to the ambiguity of the term 'individual' in section 16 (3) (a) of the income-tax act, 1922 observed thus :'in order to resolve this ambiguity therefore we must by necessity have resort to ..... the interpretative process, resort should necessarily be had to extrinsic evidence through the process of construction. that necessitates a reference to travaux preparatories -- the preparatory material of an act, including 'objects and reasons'. (4) the responsibility for the formulation of governmental policy and its transmission into law including the initiation of legislation is squarely placed upon the ..... in the legislature concentrates in itself the virtual control of both legislative and executive functions; and as the ministers constituting the cabinet are presumably agreed on fundamentals and act on the principle of collective responsibility, the most important questions of policy are all formulated by them.'50. what is therefore manifest is that the responsibility for ..... rule 38 provided for voluntary amalgamation of societies. rule 39 however, conferred power on the registrar of co-operative societies to compulsorily amalgamate registered societies under the act if he is satisfied that it would be in the interest of those societies. on the question whether rule 39 infringes, the fundamental right guaranteed under article 19 .....

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Dec 26 1975 (HC)

Additional Commissioner of Income-tax Vs. Rajkamal Hotel and Bar

Court : Andhra Pradesh

Decided on : Dec-26-1975

Reported in : [1977]107ITR737(AP)

..... conformity with what is submitted by the learned advocate for the revenue. but it is to be noted that the income-tax act is a special act and there are principles which specifically regulate the proceedings under the income-tax act; therefore, the special principles applicable to the income-tax act would override the general principles.6. in karimtharuvi tea estate ltd. v. state of kerala : [1966]60itr262(sc) ..... has referred the following question for our consideration:'whether, on the facts and in the circumstances of the case, the penalties levied by the income-tax officer on march 4, 1972, under section 271(1)(a) of the income-tax act, 1961, for the assessment years 1966-67 and 1967-68 were barred by limitation ?'2. the facts giving rise to this reference ..... a limit of time within which penalty proceedings must be completed.9. in j. p. jani, income-tax officer v. induprasad devshanker bhatt : [1969]72itr595(sc) the supreme court held that the income-tax officer cannot issue a notice under section 148 of the income-tax act, 1961, in order to reopen the assessment of an assessee in a case where the right to ..... respectively. but the assessee-firm filed the returns for both the assessment years on october 29, 1969. the income-tax officer completed the assessments but initiated penalty proceedings under section 271(1)(a) of the income-tax act, 1961, hereinafter referred to as the act, for the default on the part of the assessee in not filing the returns within the time allowed by .....

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Dec 26 1975 (HC)

Addl. Commissioner of Income-tax Vs. Medisetty Ramarao

Court : Andhra Pradesh

Decided on : Dec-26-1975

Reported in : [1977]108ITR318(AP)

..... above returns was completed some time prior to april 1, 1968. later it dawned on the income-tax officer that the assessee had not disclosed the income accruing from the business of exhibition of films. notice under section 147(a) of the income-tax act, 1961 (hereinafter referred to as 'the act'), was issued, and in answer thereto, the assessee filed the revised returns on november 26 ..... , 1969, march 24, 1970, and march 24, 1970, for the respective assessment years mentioned above. in these revised returns, the assessee included the income which accrued to him from the picture house ..... the relevant date to be taken into account for the purpose of levying the quantum of penalty as it stood in the act on that date, and not the date of completion of assessment, and the satisfaction of the income-tax officer or the appellate assistant commissioner. the reference is, therefore, answered against the revenue and in favour of the assessee, with costs ..... , was more than rs. 1,000 for each assessment year, he referred the penalty proceedings under section 271(1)(c) of the act to the inspecting assistant commissioner of income-tax who by his separate orders dated march 22, 1973, for each oi the assessment years, levied a minimum penalty of rs. 1,810 yer year. the reason assigned by the .....

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Dec 16 1975 (HC)

Additional Commissioner of Income-tax Vs. Chekka Ayyanna and ors.

Court : Andhra Pradesh

Decided on : Dec-16-1975

Reported in : [1977]106ITR313(AP)

..... under section 30 of the indian income-tax act, 1922, against the order of the income-tax officer cancelling the registration.22. after discussing the relevant provisions of the indian income-tax act, 1922, it was observed by the supreme court : [1966]60itr99(sc) 'the crucial point to be noticed is ..... firm, has brought to our notice the judgment of the supreme court in hukumchand and mannalal & co. v. commissioner of income-tax : [1966]60itr99(sc) . in that case, the income-tax officer registered the firm under section 26a of the indian income-tax act, 1922, for the year 1950-51. that registration was renewed for the years 1951-52 and 1952-53. it was once ..... ) was:'whether, on the facts and circumstances of this case, the order passed by the income-tax officer under rule 6b of the indian income-tax rules cancelling the certificate of renewal of registration granted to the assessee is appealable under section 30 of the income-tax act ?'the high court of madhya pradesh held that no appeal lay to the appellate assistant commissioner ..... for our consideration :'whether, on the facts and in the circumstances of the case, the order passed by the income-tax officer purporting to be under section 184(7) is appealable to the appellate assistant commissioner under section 246 of the income-tax act, 1961 ?'the facts leading to this reference are these :the assessee which is a firm was granted registration .....

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Dec 15 1975 (HC)

Addl. Commissioner of Income-tax Vs. T. Nagireddy and Co.

Court : Andhra Pradesh

Decided on : Dec-15-1975

Reported in : [1976]105ITR669(AP); [1978]41STC223(AP)

..... revenue in regard to the amount of refund, i.e., rs. 8,228, as includible in the assessee's total income for the assessment year 1968-69 under section 41(1) of the income-tax act, 1961. in view of this concession, we answer the second question in the affirmative and in favour of the revenue ..... by the supreme court, the amount was not yet paid. therefore, the decision of the supreme court in kedarnath jute mfg. co. ltd. v. commissioner of income-tax : [1971]82itr363(sc) .clearly applies to this case. 6. sri swamy referred us to a number of other decisions it is not, however, necessary to ..... there is no doubt that the assessee in this case followed the mercantile method of accounting. it is so clearly stated in the assessment order of the income-tax officer dated january 3, 1969. therefore, the appellate assistant commissioner went wrong in thinking that it was cash basis that was followed by the assessee. ..... of rs. 8,228. they were not accounted for as trading receipts. when called upon to explain the omission, it stated before the income-tax officer that the sales-tax account in its entirety is recorded as liability since it had to be paid. the dispute relating thereto was pending before the supreme court ..... . 3. on the first question sri polavarapu rama rao for the revenue contended that the sum of rs. 17,710 was admittedly collected as sales-tax and so it .....

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Dec 12 1975 (HC)

Commissioner of Income-tax Vs. Maduri Rajaiahgari Kistaiah

Court : Andhra Pradesh

Decided on : Dec-12-1975

Reported in : [1979]120ITR294(AP)

..... given case the income-tax officer may tax the cash credit entered in the books of account of the business, and at the ..... for the court, ruled thus :' there is nothing in law which prevents the income-tax officer in an appropriate case in taxing both the cash credit, the source and nature of which is not satisfactorily explained and the business income estimated by him under section 13 of the income-tax act, after rejecting the books of account of the assessee as unreliable......... whether in a ..... same time estimate the profit must, however, depend upon the facts of each case...... where there is an unexplained cashcredit, it is open to the income-tax ..... the direction given by this court, the income-tax appellate tribunal, hyderabad bench, submitted under section 256(2) of the i.t. act, 1961, an agreed statement of the case for our opinion on the following question :' whether, on the facts and in the circumstances of the case, the appellate assistant commissioner and income-tax appellate tribunal were justified in holding that .....

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Dec 11 1975 (HC)

Bansilal Vyas Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Dec-11-1975

Reported in : [1978]113ITR537(AP)

..... rs. 3,944 and rs. 8,127 were ineludible in the hands of the assessee for the assessment years 1966-67 and 1967-68, under section 64(iii) of the income-tax act '2. this is a reference at the instance of the assessee. the material facts are : the assessee, who is an old gentleman doing business, did not have any male children ..... rs. 3,944 and rs. 8,127 wereincludible in the hands of the assessee for the two assessment years 1966-67 and 1967-68, under section 64(iii) of the income-tax act. thus, thereference is answered against the assessee and in favour of the revenue.the revenue will have its costs from the assessee. advocate's fee is rs. 250. ..... course of his arguments before us. the question is capable of easy answer, reading section 64(iii) of the income-tax act with section 17 of the hindu adoptions and maintenance act. we have already noted that the assessee's positive contention before the income-tax authorities was that he made the settlement for adequate consideration, viz., for obtaining the consent of his wife for adoption ..... these amounts are not taxable in his hands and the provisions of section 64(iii) of the income-tax act of 1961 are not applicable as he had made the settlement for adequate consideration, viz., obtained the consent of his wife for adoption.4. the income-tax officer held that the transfer of property said to have been made for obtaining the consent of his .....

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Dec 10 1975 (HC)

Addl. Commissioner of Income-tax and anr. Vs. Dargapandarinath Tuljayy ...

Court : Andhra Pradesh

Decided on : Dec-10-1975

Reported in : 1977(2)AnWR47; 1976(1)APLJ43

..... reasonable cause' failed to furnish the returns of total income, etc., he may levy a penalty on such person. all that the income-tax officer has to be satisfied about is that the failure of the assessee to ..... section (1), making such non-compliance unprofitable. we also observed as follows :'now, there are provisions in the income-tax act providing for levy of penalties for non-compliance with the provisions relating to filing of return, non-furnishing of accounts or particulars, failure to pay advance tax, concealment or evasion of income-tax, etc. criminal prosecution is also provided for by chapter 22 of the ..... all the facts and circumstances of the case relevant for the exercise of discretion. it is no authority for the proposition that under section 271(1)(a) of the act the income-tax officer must find some extra mental element in addition to finding that the assessee had failed to furnish a return 'without reasonable cause'. the views expressed by us are ..... j. and punnayya j. in additional commissioner of income-tax v. narayanadas ramkishan : [1975]100itr18(ap) . in the circumstances, we think that the question should be resolved by a full bench.3. we would, however, like to express our view in the matter. section 271(1)(a) of the income-tax act provides that if the income-tax officer is satisfied that any person 'has without .....

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Dec 10 1975 (HC)

Kashiram Vs. Income-tax Officer, E-ward

Court : Andhra Pradesh

Decided on : Dec-10-1975

Reported in : [1977]107ITR825(AP)

..... jeevan reddy, j.1. in both these writ petitions, a common question is raised, namely, the constitutional validity of sub-section (3) of section 140a of the income-tax act, 1961, and, therefore, can be disposed of by a common order. it would be sufficient to state the facts in writ petition no. 7974 of 1973.2. the petitioner is ..... of accounts or particulars, failure to pay advance tax, concealment or evasion of income-tax, etc. criminal prosecution is also pro-provided for by chapter 22 of the ..... his own return) within 30 days of the filing of the return. all these payments towards advance tax and under section 140a(1) are liable to be adjusted at the time of the finalisation of the assessment. now, there are provisions in the income-tax act providing for levy of penalties for non-compliance with the provisions relating to filing of return, non-furnishing ..... act in certain cases which, inter alia, include failure to file a return of income, failure to produce accounts and documents, making of false statements and declaration, failure to deduct .....

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Dec 09 1975 (HC)

The Yemmiganur Spinning Mills Limited and anr. Vs. State of Andhra Pra ...

Court : Andhra Pradesh

Decided on : Dec-09-1975

Reported in : [1976]37STC314(AP)

..... 174 (s.c), is again a case where it was held that a notification issued under section 2(44) of the income-tax act investing the tahsildar with the powers of the tax recovery officer cannot be made retrospectively. again the distinction between the powers of a sovereign legislature and its delegate was pointed out and ..... w.r. 181 and r. narayana reddy v. state of andhra pradesh (1969) 1 an. w.r. 77, besides the decision of the supreme court in income-tax officer, alleppey v. m.c. ponnoose [1970] 75 i.t.r. 174 (s.c.).6. now, for an effective administration of law, it is essential to ..... . state of andhra pradesh [1961] 12 s.t.c. 634, where it was held that a rule framed under section 19 of the madras general sales tax act, 1939, can be given retrospective operation. the said decision was however referred to in the subsequent bench decision in r. srihari naidu v. government of andhra ..... june, 1971.3. sri p. venkatarama reddy, the learned counsel for the petitioners, contends that under section 9(1) of the andhra pradesh general sales tax act, an exemption can be granted by the state government by a notification published in the andhra pradesh gazette, which obviously means that the exemption would be effective ..... effect to a notification in the nature of the impugned g.o. is unreasonable inasmuch as they could not be required to pay the tax from out of their own income.7. we may now note the decision of a bench of this court reported in r. srihari naidu v. government of andhra pradesh .....

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