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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: andhra pradesh Year: 1985 Page 1 of about 39 results (0.068 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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Aug 13 1985 (HC)

Commissioner of Income-tax Vs. Warner Hindustan Ltd.

Court : Andhra Pradesh

Decided on : Aug-13-1985

Reported in : [1987]165ITR692(AP)

..... appeal against individual questions. the word 'case' contemplates the reference before the high court itself. it has also been used in section 256 of the income-tax act where the appellate tribunal is required to draw up a statement of case if it considers that the opinion of the high court is to be obtained ..... substantial question of law requiring the decision of the supreme court will be a reason for the grant of a certificate. 12. section 261 of the income-tax act finds a place in chapter xx with the general heading 'appeals and revision'. the sections in that chapter are grouped under separate sub-headings like, appeals ..... court, after referring to the aforesaid privy council cases and article 133 of the constitution of india, observed that, in certifying a case under the income-tax act as a fit one for appeal, the high court shall set out the question of law which they regard as of great public or private importance which ..... by the revenue, we had come to a conclusion that this is a fit case on which a certificate shall issue under section 261 of the income-tax act for appeal to the supreme court of india. however, the submissions of counsel for the revenue raised a doubt whether a certificate could be issued confining ..... reasons, we have arrived at a conclusion that this is a case for grant of a certificate under section 261 of the income-tax act for the purpose of filing an appeal in the supreme court. a certificate shall, accordingly, issue. we make no order as to costs. .....

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Jun 14 1985 (HC)

Ambica Chemical Products Vs. Income-tax Officer

Court : Andhra Pradesh

Decided on : Jun-14-1985

Reported in : [1991]191ITR382(AP)

amareswari, j. 1. heard counsel for the assessee and the income-tax department. 2. these writ petition are filed against the orders of the income-tax officer levying interest under section 139 and 258(sic) of the income-tax act. the grievance of the petitioners is that the interest was levied without giving then any opportunity. under rules 40 and 117a of the income-tax rules, 1962, framed under the income-tax act, the income-tax officer is vested with discretion to waive or reduce interest under certain circumstances. by implication, these rules require that an opportunity must be given to the assessee to show cause why interest should not be levied or to satisfy the income-tax officer that there is a case for waiver or reduction. in these cases, no opportunity was given. we, therefore, quash the orders to the extent of interest only. we give fifteen days' time from today to the petitioners to file representations before the concerned officers. no further notice need be issued by the income-tax officer. the income-tax officer shall consider the representations after giving a personal hearing to the petitioner and pass fresh orders in accordance with law. in all other respect, the impugned orders stand. with this direction, the writ petitions are disposed of. no costs.

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Apr 22 1985 (HC)

Hyderabad Race Club Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Apr-22-1985

Reported in : [1985]153ITR521(AP)

..... under section 11 of the income-tax act, 1961 ?' r.c. no. 291 of 1982 : 'whether the income of the assessee, a company registered under the companies act, 1956, and licensed under section 25 of the said act by the central government for the assessment year 1976-77 is not exempt under section 11 ..... the income of the assessee, a company registered under the companies act, 1956, and licensed under section 25 of the said act by the central government for the assessment years 1974-75 and 1975-76 is not exempt ..... -72 is not exempt under section 11 of the income-tax act, 1961 2. whether the income of the assessee, a company registered under the companies act, 1956, and licensed under section 25 of the said act by the central government for the assessment years 1972-73 and 1973-74 is not exempt under section 11 of the income-tax act, 1961 ?' r.c. no. 187 of 1982 : 'whether ..... of the income-tax act, 1961 ?' 2. we may notice a few facts relevant for the purpose of these references. initially, the assessee was a society registered under the societies registration act in the year 1951. on april 15, 1971, the society was wound up and its assets and .....

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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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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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Mar 19 1985 (HC)

Zdzizlaw Skakuz Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Mar-19-1985

Reported in : (1986)50CTR(AP)39; [1986]158ITR420(AP)

..... beyond dispute that the salary which the assessee had received from his polish employer during the stay of the assessee in india is liable to be taxed under the income-tax act. however, the assessee claims exemption from the income-tax act of the amounts of allowances which he had received from the polish employer during the period of his stay in india. that claim to succeed ..... entire amount of allowances paid to the assessee by the foreign company during his sojourn in india ought to have been allowed exemption under section 10(14) of the income-tax act. the income-tax appellate tribunal held that the polish firm was the employer of the assessee and that the assessee was not an employee of the hindustan shipyard limited. having held so ..... order dated march 14, 1974, directed that 'the appeals relating to original assessment orders are to be modified by deleting the amounts exempt under section 10(14) of the income-tax act including the 'tax perquisite', as discussed above, and the appeals relating to orders under section 154 are anulled'. 4. against those orders of the appellate assistant commissioner, both the assessee and ..... had no jurisdiction to exercise his power of rectification, because the matter does not fall within the purview of section 154(1) of the income-tax act. section 154(1) of the act provides that the income-tax officer may amend any order of assessment, etc., passed by him with a view to rectifying any mistake apparent from the record. the argument of the learned .....

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Mar 13 1985 (HC)

New Kailash Bangles Stores Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Mar-13-1985

Reported in : [1986]63STC156(AP)

..... january, 1952. on getting information that the assessee did not fully disclose the correct particulars, with the approval of the commissioner, the income-tax officer issued a notice on 27th march, 1956, under the amended section 34(1)(a) of the income-tax act, 1922. it was objected to but yet an order dated 29th march, 1959, was made. it was assailed in a writ ..... petition contending that the notice was barred by limitation. the high court took the view that the amendment act does not empower to reopen the assessment when the right to ..... to assess the members individually .... the appellate assistant commissioner had, under the act, plenary powers in disposing of an appeal, the scope of his powers being conterminous with that of the income-tax officer, he can do what the income-tax officer can do and can also direct the income-tax officer to do what he has failed to do. 20. in j. p. jani's case ..... retrospectively. when we thus broached, it not merely advances the curative effect but also effectuates the object of the amendment act. angulated from this perspective, we have no hesitation to hold that the reassessment is within limitation. 19. in commissioner of income-tax v. ambala flour mills : [1970]78itr256(sc) , similar question arose and shah, j., speaking for the court held that where .....

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Feb 28 1985 (HC)

Parvathi Devi and ors. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Decided on : Feb-28-1985

Reported in : [1987]164ITR675(AP)

..... and sold the same jointly. as we have already held, the purpose of purchase and sale was for making profit. theirs is not a partnership for the purpose of the income-tax act. if four strangers unite and produce profit by a joint venture otherwise than as partners, it would hardly be possible to say that they would not acquire the status of ..... supreme court, therefore, cannot be understood as laying down that tenants-in-common can never qualify themselves to be members of an association of persons within the meaning of the income-tax act. we, therefore, find it not possible to agree with the contention of mr. rathnakar that the four persons in this case who had purchased the land and traded in it ..... logically be possible to lay down that tenants-in-common can never constitute an association of persons within the meaning of either of the gift-tax act or of the income-tax act with which we are now presently concerned. in cit v. indira balkrishna : [1960]39itr546(sc) the supreme court interpreted the word 'association of persons' as meaning an association in which two or more ..... ]82itr828(sc) . in (sic) our high court ruled that a group of individuals can be a body of individuals though not an association of persons within the meaning of the income-tax act. in so holding, a division bench of this court held that valsala amma's case : [1971]82itr828(sc) should be confined only to gift .....

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Feb 26 1985 (HC)

Commissioner of Income-tax Vs. Raj Brothers

Court : Andhra Pradesh

Decided on : Feb-26-1985

Reported in : [1987]165ITR720(AP)

anjaneyulu, j. 1. this reference made at the instance of the commissioner of income-tax under section 256(1) of the income-tax act, 1961 (for short 'the act'), was disposed of by us, by our judgment dated october 22, 1984. learned standing counsel for the income-tax department brought to our notice through a letter dated january 30, 1985, that the reference was answered on the basis that ..... by death of any of the partners is governed by section 42(c) of the partnership act. the contention that by introducing the proviso after sub-section (2) to section 187 of the act by the amendment act of 1984, the income-tax act sought to recognise only a dissolution brought bout by death of any of the partners within the meaning of section 42(c ..... ) of the partnership act and derecognise all other forms of dissolution envisaged by sections 40 to 44 of the ..... ceases to be in existence for all statutory purposes unless expressly saved by any provision in the income-tax act. we have already held that the proviso inserted by section 33 of the amendment act of 1984 does not have such an effect. we, therefore, hold that the tribunal is justified in coming to the conclusion that there was a dissolution of partnership on .....

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