Title : Assessment of Income
State : Karnataka
Year : 1957
(1) If the1 [Assistant Commissioner of Agricultural Income-tax] is satisfied that a return made under section 18 is correct and complete, he shall, by order in writing, assess the total agricultural income of the assessee and determine the sum payable by him on the basis of such return. (2) If the1 [Assistant Commissioner of Agricultural Income-tax] is not satisfied without requiring the presence of the person who made the return or the production of evidence, that the return is correct and complete, he shall serve on the person who made the return a notice requiring him on the date specified therein, either to attend at the office of the1 [Assistant Commissioner of Agricultural Income-tax] or to produce or to cause to be produced, any evidence on which such person may rely in support..... View Complete Act List Judgments citing this sectionTitle : Cancellation of Assessment in Certain Cases
State : Karnataka
Year : 1957
Where an assessee within one month from the service of a notice of demand issued as hereinafter provided, satisfies the1[Assistant Commissioner of Agricultural Income-tax] that he was prevented by sufficient cause from making the return required by section 18 or that he did not receive the notice issued under sub-section (2) or sub-section (4) of that section or sub-section (2) of section 19 or that he had not a reasonable opportunity to comply, or prevented by sufficient cause from complying with the terms of any such notice, the1[Assistant Commissioner of Agricultural Income-tax] shall cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 19. ________________________ 1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992 View Complete Act List Judgments citing this sectionTitle : Penalty for Concealment of Income
State : Karnataka
Year : 1957
(1) If the1[Assistant Commissioner of Agricultural Income-tax] or the1[Joint Commissioner] or the Commissioner is satisfied that any person,-- (a) has without reasonable cause failed to furnish the return of his total agricultural income which he was required to furnish under sub-section (1) or sub-section (2) of section 18; or (b) has without reasonable cause failed to furnish such return within the time allowed and in the manner required by sub-section (1) of section 18 or by a notice served under sub-section (2) of that section; or (c) has, without reasonable cause, failed to comply with a notice issued under sub-section (4) of section 18 or under sub-section (2) of section 19; or (d) has concealed the particulars of his agricultural income or has deliberately furnished..... View Complete Act List Judgments citing this sectionTitle : Refunds
State : Karnataka
Year : 1957
(1) If any person satisfies the1[Assistant Commissioner of Agricultural Income-tax] that the amount of agricultural income-tax paid by him or on his behalf or treated as paid on his behalf for any year exceeds the amount with which such person is properly chargeable under this Act, for that year, he shall be entitled to a refund of any such excess. (2) The1[Joint Commissioner] in the exercise of his appellate powers, the Commissioner2[or the1[Additional Commissioner]] in the exercise of his3[x x x] revisional powers, if satisfied to the like effect, shall cause a refund to be made by the1[Assistant Commissioner of Agricultural Income-tax] of any amount found to have been wrongly paid or paid in excess. (3) Where agricultural income of one person is included under any provision of..... View Complete Act List Judgments citing this sectionTitle : Refunds Admissible Under Therules
State : Karnataka
Year : 1957
Refunds shall also be admissible under this Act in such cases, and to such extent as may be prescribed. View Complete Act List Judgments citing this sectionTitle : Receipt to Be Given
State : Karnataka
Year : 1957
A receipt shall be given for any money paid or recovered under this Act. View Complete Act List Judgments citing this sectionTitle : [Omitted]
State : Karnataka
Year : 1957
1[67 x x x] ________________________ 1. Omitted by Act 14 of 1983 w.e.f. 1.12.1982. View Complete Act List Judgments citing this sectionTitle : Application of the Act
State : Karnataka
Year : 1957
Save as hereinafter provided, this Act shall apply to all agricultural income derived1[x x x] in the2[State of Karnataka] by any person whether resident in the State or not. ________________________ 1. Omitted by Act 14 of 1983 w.e.f. 1.12.1982 2. Adapted by the Karnataka Adaptations of Laws Order 1973 w.e.f. 1.1.1973 View Complete Act List Judgments citing this sectionTitle : Income-tax Authotities
State : Karnataka
Year : 1957
17. Income-Tax Authotities (1) There shall be the following classes of income-tax authorities for the purposes of this Act, namely:-- (a) Commissioner of Agricultural Income-tax; 1[(aa)2[Additional Commissioner] of Agricultural Income-tax;] (b)2[Joint Commissioner] of Agricultural Income-tax; 3[(bb)2[Deputy Commissioner] of Agricultural Income-Tax;] (c)2[Assistant Commissioner of Agricultural Income-tax] 4[(d)2[Agricultural Income-tax Officers]] (2) The authorities specified in sub-section (1) shall be appointed by the State Government and shall exercise such powers and perform such functions and duties under this Act in respect of such classes of persons or classes of income and in such areas,5[as the Commissioner may, by notification in the official Gazette, direct.] ..... View Complete Act List Judgments citing this sectionTitle : Power to Make Provisional Assessment in Advance of Regular Assessment
State : Karnataka
Year : 1957
(1) The1[Assistant Commissioner of Agricultural Income-tax] may, at any time after the receipt of a return made under section 18, proceed to make in a summary manner, a provisional assessment of the tax payable by the assessee, on the basis of his return and the accounts and documents, if any, accompanying it, after giving due effect to (i) the allowance referred to in paragraph (2) of the proviso to clause (c) of section 5, and (ii) any loss carried forward under section 15. (2) A partner of a firm may be provisionally assessed under sub-section (1) in respect of his share in the firm's income, profits and gains, if its return has been received, although the return of the partner himself may not have been received. (3) There shall be no right of appeal against a provisional..... View Complete Act List Judgments citing this section