Kerala Court August 1970 Judgments

Smt. Lucy Kochuvareed Vs. Commissioner of Agricultural Income-tax, Tri ...

Court: Kerala

Reported in: [1971]82ITR845(Ker)

The judgment of Govindan Nair and Mathew JJ. was delivered by :GOVINDAN NAIR J. - The Commissioner of Agricultural Income-tax, Board of Revenue (Taxes), Trivandrum, has stated a case and referred the following question for our decision :'Whether, on the facts and in the circumstances of the case, the Commissioner has jurisdiction to pass an order in this case under section 34 of the Agricultural Income-tax Act, 1950 ?'The facts necessary for answering the question may be state. One Shri T. V. Kochuvareed was assessed to agricultural income-tax for the years 1959-60 and 1960-61. The assessee had claimed expenses towards the upkeep and maintenance of immature rubber plants, the agricultural income taxed having been derived from a rubber plantation. The Agricultural Income-tax Officer disallowed, out of such expenses claimed by the assessee, a sum of Rs. 2,500 for the year 1959-60, and a sum of Rs. 3,500 for the year 1960-61. Thereafter, on March 13, 1963, the Commissioner of Agricultural...