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Judgment Search Results Home > Cases Phrase: indian partnership act Court: andhra pradesh Year: 1960 Page 1 of about 14 results (0.074 seconds)

Feb 11 1960 (HC)

The State of Andhra Pradesh Vs. Bayya Subba Rao and Company

Court : Andhra Pradesh

Decided on : Feb-11-1960

Reported in : [1960]11STC545(AP)

..... its business. it is true that the indian partnership act goes further than the english partnership act, 1890, in recognising that a firm may possess a personality distinct from the persons constituting it; the law in india in that respect being more in accordance ..... the following statement of law contained in bhagwanji morarji v. alembic chemical works ltd. a.i.r. 1948 p.c. 100.:before the board it was argued that, under the indian partnership act, 1932, a firm is recognised as an entity apart from the persons constituting it and that the entity continues so long as the firm exists and continues to carry on ..... narrow significance and not a wide one as is sought to be attributed to it.22. it is pertinent in this context to look at the definition of 'partnership' under the indian partnership act, 1932, also. section 4 of that act recites :'partnership' is the relation between persons who have agreed to share the profits of a business carried on by all or any of them ..... before their lordships of the supreme court in that case was whether a firm could enter into a partnership with another firm or a joint hindu family or an individual. this was answered in the negative for the reason that section 4 of the indian partnership act contemplates only natural or artificial persons and a firm is not a 'person.' their lordships expressed the .....

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Jul 19 1960 (HC)

Ediga Nawasaiah, Partner, Dissolved Firm Adoni Town Vs. District Colle ...

Court : Andhra Pradesh

Decided on : Jul-19-1960

Reported in : AIR1961AP253; [1961]43ITR344(AP)

..... combine had become dissolved and discontinued its business.12. the learned counsel, however, contends that this is a case of dissolution within, the meaning of section 41(b) of the indian. partnership act, which is in these terms.41. a firm is dissolved:(a) by the adjudication of all the partners or of all the partners but one as insolvent, or (b) by ..... made on a dissolved firm as such without making it on the erstwhile partners jointly and severally would be in contravention of section 44 before the amendments introduced by the indian finance act 1958, and, therefore, illegal.23. the learned counsel for the department contends that a different view had been taken by a bench of this court in an earlier case ..... had thus become a dissolved association of persons.that being so, it is argued that the assessments should have been made strictly in accordance with section 44 of the indian income-tax act, as it stood on the date of the assessment. inasmuch as the assessments were made on a dissolved association of persons in violation of the terms of section 44 ..... questions the tribunal agreed with the conclusions of the appellate assistant commissioner and dismissed the appeal. the toddy combine thereupon filed an application under section 68(i) of the indian income tax act requiring the appellate tribunal to refer to the high court the two questions of law settled in the judgment of the tribunal dated 17th december 1951. the tribunal in .....

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Feb 09 1960 (HC)

Sheik Abdul Sattar Vs. District Collector, Masulipatam, and Another.

Court : Andhra Pradesh

Decided on : Feb-09-1960

Reported in : [1960]40ITR27(AP)

..... petitioner contended before the income-tax officer that after the death of sattar saheb, by a deed of partnership dated november 21, 1949, a partnership firm was constituted and that the firm ought to have been registered under section 26a of the indian income-tax act. the income-tax officer rejected the claim for registration and made an assessment against the petitioner and other ..... the income-tax authorities did not know that the late abdul sattar saheb had left other legal representatives, by reasons of the filing of the partnership deed for the purposes of registration under section 26a of the act for the year 1950-51. whether the income-tax authorities knew that there were other legal representatives besides the petitioner or not, seems to ..... v. first additional income-tax officer, karaikudi ([1958] 33 i.t.r. 466.) where the learned judges held that the legal fiction created under section 24b(2) of the indian income-tax act of treating a legal representative as the assessee is only for the limited purpose of the assessment and does not extend to the recovery or collection of tax, and ..... -44, 1944-45 respectively and the assessment was actually made on 30th march, 1946.both these cases are with respect to the assessments that were made prior to the indian income-tax (amendment) act, 1953. and, therefore, there is no substance in the contention of the learned counsel that the amended definition cannot be used for the purpose of determining whether a .....

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Mar 04 1960 (HC)

Commissioner of Income-tax, Hyderabad Vs. J. Govinda Rao and Sons.

Court : Andhra Pradesh

Decided on : Mar-04-1960

Reported in : [1961]41ITR186(AP)

..... rule is in these words :'any firm constituted under an instrument of partnership specifying the individual shares of the partners may, under the provisions of section 26a of the indian income-tax act, 1922 (hereinafter in these rules referred to as the act), register with the income-tax officer, the particulars contained in the ..... district, were originally assessed for the assessment year 1945-46 on a turnover of rs. 24,668 under section 23 (3) of the indian income-tax act. in the course of investigation in regard to the assessment for the years 1946-47 and 1947-48, it came to the knowledge of ..... to the firm for the year 1946-47 and the appellate assistant commissioner to receive the application filed under rule 2 (c) of the indian income-tax rules for the year 1947-48 and dispose of it according to law.'in compliance with the direction of this court, the tribunal ..... (not being minors) personally and shall be made -(c) with the permission of the appellate assistant commissioner hearing an appeal under section 36 of the act, before the assessment is confirmed, reduced, enhanced or annulled.'it is immediately clear from this rule that clause (c) envisages only the condonation of ..... matter, namely, whether the income-tax officer has exercised his jurisdiction judiciously or not. on the other hand, the tribunal thought that the officer acted illegally in either canceling the registration for the previous year or refusing to renew it for the subsequent year, when the genuineness of the firm .....

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Dec 15 1960 (HC)

H. Ahmed and Co. Vs. Kohinoor Glass Factory Ltd., Hyderabad

Court : Andhra Pradesh

Decided on : Dec-15-1960

Reported in : AIR1961AP476

..... v. indo carnatic bank, air 1958 andh pra 407 that decree passed by the madras high court prior to the inauguration of the constitution and the application of the indian civil procedure code by act ii of 1951 could not be executed. but having regard to the importance of the point involved, the question was referred to a full bench. before us, however, ..... that the appellant, decree-holder, h. ahmed and company is a registered partnership firm carrying on business in bombay. the respondent, the kohinoor glass factory ltd., is also a company registered under the hyderabad companies act having its head office in hyderabad. this company after the application of the indian companies act in 1956 is deemed to be a company registered under the ..... bench is, whether the decree sought to be executed by the appellant is a foreign decree and whether, after the inauguration of the constitution and the application of the indian civil procedure code to the hyderabad state, it could be executed. the executing court notwithstanding the fact that there were reported judgments of the hyderabad high court holding, that such decrees ..... indian companies act. the plaintiff in his plaint averred that there is a glass factory in bombay under the name .....

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Feb 18 1960 (HC)

Commissioner of Income-tax, Andhra Pradesh, Hyderabad Vs. Parvathaneni ...

Court : Andhra Pradesh

Decided on : Feb-18-1960

Reported in : AIR1960AP612; [1960]40ITR195(AP)

..... view of the calcutta high court in income-tax referred case 38 of 1952 (cal) that:'the profits which have come to the assesses from the partnership firm have come as net profits and after they have so come, there cannot be any further deduction on account of expenditure incurred not even by the ..... of an individual only after allowing the justifiable deduction, i. e., expenses incurred for the purpose of earning that income. surely, in order to invest money in partnership, it a partner has to borrow money, he has necessarily to pay interest thereon and that could not be left out of account. in our opinion, the ..... real taxable income of a partner is what tie receives from the partnership and other sources minus what he has to expend in order to gain it.9. it is this principle that is embodied in section 10 of the ..... order to appreciate the point involved in this reference, it is useful to read the relevant sections of the act. section 23(5)(a), which provides the basis for the determination of the profits of a partnership as also the distribution thereon amongst the various partners, in so far as it is relevant for this enquiry, ..... share in the profits of the firm known as m/s. navayuga films, the tribunal complied with this request under section 66(1) of the indian income tax act.5. the principal point for consideration is whether section 23(5) precludes such a deduction being allowed and whether section 10(2)(iii) of the income .....

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Jan 19 1960 (HC)

Rajareddy Mallaram Vs. Commissioner of Income-tax, Hyderabad

Court : Andhra Pradesh

Decided on : Jan-19-1960

Reported in : AIR1961AP7; [1960]39ITR636(AP)

..... file a return. baba gowd did not file any return within the time allowed. the income-tax officer made, an order of assessment under section 23(4) of the indian income-tax act on 30-9-1953, describing the assessee as 'the nizamabad group liquor shops c/o. sri baba gowd mutta gowd, excise contractor, nizamabad' and treating that assessee as an ..... procedure applicable to an undissolved firm to a dissolved firm, and therefore, if two or three persons carry on business as a firm, the assessment could be made on the partnership in the partnerhip name and the persons who carried on business during the chargeable accounting period will be liable to pay the tax as provided by sub-section (2) of ..... decision has no bearing on the facts of this case. in that case, there does not appear to have been a notice of demand served on any one representing the partnership which had been dissolved. in the absence of any such demand, it was held that proceedings for the recovery of the tax from individual partner without serving even a demand ..... ]26itr99(mad) , is convincing and is based on the special features of sections 13 and 14 of the excess profits tax act, which are substantially different in relevant material aspects from the provisions of the income-tax act regarding a partnership, which was concerned in that case. the learned judge of the madras high court has himself observed as follows:'unlike the machinery .....

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Dec 19 1960 (HC)

D.D. Italia Vs. Superintendent, Central Excise, Khamam Circle, Khammam ...

Court : Andhra Pradesh

Decided on : Dec-19-1960

Reported in : AIR1961AP341

..... no hesitation in rejecting this contention so far as the period during which the petitioner himself ran the mill and the period during which he ran it in partnership with another.the petitioner contends however that during tho period 1-10-1954 to 30-9-1955 he had leased out the mill to respondent no. 3 ..... to 30-9-1952 the said mill was being run by the petitioner. from 1-10-1952 to 30-9-1954 the said mill was being run in partnership with respondent no. 2, who was the managing partner and was actually in charge of the running of the mill and the maintenance of tho accounts. ..... on the petitioner calling upon him to pay a sum of rs. 8,633-10-0 as the oil seeds cess under the indian oil seeds committee act (act ix of 1946) (hereinafter referred to as act) for the period beginning from 1-4-1950 to 30-9-1955. the peti-tioner sent letters to the 1st respondent denying ..... counsel contends that reading sections 10 and 11 together there is no power to make an assessment for a period exceeding one month. in our opinion the act prescribes no period of limitation for an assessment to be made by the collector. a similar contention was raised before the madras high court in a case ..... liability to pay the amount of demand.the petitioner thereafter filed an application c. m. p. no. 46/2/56 under section 12 (1) of the act for cancellation of the assessment. the learned district judge rejected the contentions of the petitioner. he however directed the central excise department to modify the demand so as .....

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Jan 20 1960 (HC)

A. Ranganatham Vs. the Addl. Income-tax Officer, Cuddapah and anr.

Court : Andhra Pradesh

Decided on : Jan-20-1960

Reported in : AIR1961AP165; [1960]39ITR730(AP)

..... court with regard to the assessments for the years 1944-45, 19-15-46 and 1946-47. 4. after the disruption of the family a registered partnership firm was formed by the erstwhile co-parceners for carrying on mining business. on 6-5-1947, a company under the name and style o! krishnappa ..... advanced two principal contentions; (i) that the appropriate taxing authorities having passed on order on 30-6-1952 under section 25-a(l) of the indian income-tax act that the family had become disrupted with effect from 2-11-1946, the impugned notices are in violation of the mandatory terms of section 25-a( ..... may be recorded and assessments made on the various members in accordance with the provisions of section 23 read with section 25-a(2) of the indian income-tax act. the income-tax officer, special circle, madras, passed an order dated 30-6-1952 holding that the partition of the family must bo deemed to ..... the issue of a writ of certiorari as the notices are not judicial or a quasi-judicial proceeding but are purely administrative or ministerial acts. 9. section 25-a of the indian income-tax act is in these terms: '25a-(l) where, at the time of making an assessment under section 23, it is claimed by ..... on a writ petition filed by some of the members of the family the learned judge held that no portion of the penalty under section 28 of the act could be recovered from the petitioners and, therefore the writ was allowed. the very argument advanced by mr. kondiah was there advanced and rejected in these .....

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Feb 23 1960 (HC)

Katradagga Lakhminadharao Naidu Vs. Special Officer, Rent Reduction, B ...

Court : Andhra Pradesh

Decided on : Feb-23-1960

Reported in : AIR1960AP560

..... sc) , the supreme court held that the definition of a partner contained in section 3 (42) of the general clauses act could not be read into the partnership act as it would be repugnant to partnership law. see sheodayal khemka v. joharmull manmull, ilr 50 cal 549: (air 1924 cal 74), ashalata roy v. ..... was followed in m. s. u. mills v. industrial tribunal jaipur, . there is no distinct provision in section 15 of the madras general clauses act to the effect that the power of modification or amendment conferred on the government should have retrospective operation. since section 15 cannot operate retrospectively, it could not ..... is effected in the estates, the land revenue payable to government will be calculated on the basis indicated in section 23 of the estates abolition act.that would also provide the basis for the computation of the compensation payable to the landholder. thereafter, the land-holder goes out of the ..... andhra pradesh, 1958-1 andh wr 480, ruled that the power vested in the government by section 43 of the madras district municipalities act to distribute wards was not exhausted when once a distribution was effected and that the government could redistribute the wards before the date of ..... 1954. while so, representations were made by some of the ryots in the village that the rents fixed by the government under the act required further reduction for reasons which it is unnecessary to mention here. thereupon the state government directed the special officer to go into the .....

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