Andhra Pradesh High Court Archives

Andhra Pradesh H.C : The assessee filed his return of wealth, for the assessment year 2009-2010, on 17.09.2010 declaring a net wealth of Rs.1,86,620/-; a notice was issued to him thereafter, under Section 17 of the Wealth Tax Act, 1957

High Court Of Andhra Pradesh Devineni Avinash vs. Pr.CIT Section 2(e)(a), 2(ea)(v), 2(m), 3(2), 16(2), 17, 45, 139, 142, 148, 153 Asst. Year 2008-09, 2009-2010 Ramesh Ranganathan & Kongara Vijaya Lakshmi, JJ. W.T.A. No.2 of 2017, W.T.A. Nos.1, 2 AND 3 of 2018 W.T.A.No.2 of 2017 11th October, 2018 Counsel Appeared: Challa Gunaranjan, Learned Counsel for …

Andhra Pradesh H.C : Refusal in this regard by the registration authorities was at the behest of the Income-tax Department, which claimed a charge over the immovable property sold

High Court Of Andhra Pradesh Leo Edibles & Fats Limited vs. Tax Recovery Officer (Central) Sanjay Kumar & T. Amarnath Goud, JJ. Writ Petition No. 8560 Of 2018 26th July, 2018 Counsel appeared: S. Niranjan Reddy, Vadeendra Joshi, Raubaina S. Khatoon for the Petitioner.: M. Kiranmayee, Ch.Vedavani for theÂ Respondent SANJAY KUMAR, J. The petitioner companys grievance …

Andhra Pradesh H.C : Non competition fee received by the Appellant from RLL is not capital receipt in the hands of the Appellant

High Court Of Andhra Pradesh V. C. Nannapaneni vs. CIT C.V. Nagarjuna Reddy, J & T. Amarnath Goud, J. I.T.T.A. Nos.159 and 160 of 2005 Section 143(1), 10(3), 2(24)(ix) Asst. Year 1998-99 5th January, 2018 Counsel appeared: K. Vasant Kumar, for the petitioner : K. Mamata, for the Respondent C.V. Nagarjuna Reddy, J. These two appeals …

Andhra Pradesh H.C : The Commissioner acted beyond the scope of powers conferred to him under Sec. 263 of the Income Tax Act in passing the impugned order and whether the order of the Commissioner satisfies the requirements of Section 263

High Court Of Andhra Pradesh CIT vs. V. Dhana Reddy & Co Section 256(2), 263, 143(3) Asst. Year 1987-88 C. V. Nagarjuna Reddy & Challa Kodanda Ram, JJ. Referred Case No. 18 of 2001 22nd December, 2017 Counsel appeared: K. Raji Reddy, Senior Standing Counsel for the Applicant.: A.V.A. Siva Kartikeya for the Respondent C. V. …

Andhra Pradesh H.C : the assessee, who undertook job work, was entitled to investment allowance under section 32A of the Income-tax Act

High Court Of Andhra Pradesh CIT vs. Firma Hi-Tech Assessment Years : 1983-84 And 1984-85 Section : 32A V.V.S. Rao And B.N. Rao Nalla, JJ. Referred Case No. 276 Of 1996 December 13, 2011 JUDGMENT V.V.S. Rao, J. – In this referred case the following two questions have been referred for the opinion of this court …

Andhra Pradesh H.C : The Tribunal is correct in law in not upholding the decision of the A.O treating the rent receipt as income from house property when the source of income as exploitation of building on a leased land belonging to the partner of the firm

High Court Of Andhra Pradesh Pr.CIT, Guntur vs. Sri Bharathi Warehousing Corporation Section 28(i) Assessment Year 2008-09 Sanjay Kumar And U. Durga Prasad Rao, JJ.Â I.T.T.A No. 667 Of 2016 JanuaryÂ 30, 2017Â JUDGMENT U. Durga Prasad Rao, J. – This appeal is filed under Sec.260-A of Income Tax Act, 1961 (for short I.T. Act) by …

Andhra Pradesh H.C : Notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment for the year 2008-2009.

High Court Of Andhra Pradesh Kohinoor Hatcheries (P.) Ltd. vs. DCIT Section 2(14), 148 Assessment Year 2008-09 V. Ramasubramanian And Smt. Anis, JJ. W.P. No. 2148 Of 2015 August 16, 2016 ORDER V. Ramasubramanian, J. – The petitioner has come up with the above writ petition challenging a notice dated 26-03-2014 issued under Section 148 of …

Andhra Pradesh H.C : the Honble Tribunal (ITAT) is not erroneous and perverse in law in cancelling the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961, when the Respondent-assessee made a wrong claim of business profits on purchase and sale of land as adventure and income warranting the said penalty

High Court Of Andhra Pradesh Pr.CIT â€“ II vs. G.K. Properties (P.) Ltd. Section : 271(1)(c) G. Chandraiah And Challa Kodanda Ram, JJ. I.T.T.A. No. 42 Of 2015 June 17, 2015 ORDER: Challa Kodanda Ram, J. – This appeal at the instance of Revenue, arises from the order of the Tribunal dated 16.09.2014 in ITA No.1803/Hyd/2013 …

Andhra Pradesh H.C : the appellate Tribunal was justified in law in holding that the assessee was entitled to claim 100% depreciation on the centering/shuttering material

High Court Of Andhra Pradesh (Full Bench) CIT, Visakhapatnam vs. S. Vijaya Kumar Section 43(3) Dilip B. Bhosale, ACTG. CJ. M.S. Ramachandra Rao And A. Ramalingeswara Rao, JJ. I.T.T.A No. 95 Of 2001 June 5, 2015 JUDGMENT Dilip B. Bhosale, Actg. C.J. and A. Ramalingeswara Rao, J. – In view of divergence of opinions in two …

Andhra Pradesh H.C : The notice was incorrect set off of unabsorbed depreciation pertaining to Assessment Years 1993-94, 1994-95, 1995-96 and 1996-97 against income (under normal provisions) of Assessment Year 2005-06

High Court Of Andhra Pradesh Rastriya Ispat Nigam Ltd. vs. ACIT Section 154, 143, 147, 148 and 263 Assessment year 2005-06 Dilip B. Bhosale And A. Ramalingeswara Rao, JJ. Writ Petition No. 29925 Of 2012 April 15, 2015 ORDER Dilip B. Bhosale, J. – This writ petition under Article 226 of the Constitution of India impugns …

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Andhra Pradesh H.C : The assessee filed his return of wealth, for the assessment year 2009-2010, on 17.09.2010 declaring a net wealth of Rs.1,86,620/-; a notice was issued to him thereafter, under Section 17 of the Wealth Tax Act, 1957

Andhra Pradesh H.C : Refusal in this regard by the registration authorities was at the behest of the Income-tax Department, which claimed a charge over the immovable property sold

Andhra Pradesh H.C : Non competition fee received by the Appellant from RLL is not capital receipt in the hands of the Appellant

Andhra Pradesh H.C : The Commissioner acted beyond the scope of powers conferred to him under Sec. 263 of the Income Tax Act in passing the impugned order and whether the order of the Commissioner satisfies the requirements of Section 263

Andhra Pradesh H.C : the assessee, who undertook job work, was entitled to investment allowance under section 32A of the Income-tax Act

Andhra Pradesh H.C : The Tribunal is correct in law in not upholding the decision of the A.O treating the rent receipt as income from house property when the source of income as exploitation of building on a leased land belonging to the partner of the firm

Andhra Pradesh H.C : Notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment for the year 2008-2009.

Andhra Pradesh H.C : the appellate Tribunal was justified in law in holding that the assessee was entitled to claim 100% depreciation on the centering/shuttering material

Andhra Pradesh H.C : The notice was incorrect set off of unabsorbed depreciation pertaining to Assessment Years 1993-94, 1994-95, 1995-96 and 1996-97 against income (under normal provisions) of Assessment Year 2005-06