Court : Allahabad
Reported in : [1968]68ITR873(All)
..... form of appeal and the form of verification appended thereto shall be signed 'in the case of an individual by the individual himself. ' similarly, in the agricultural income-tax act or the rules, it would have been advisable to have appended similar foot-note to place the matter beyond debate. contrasting, however, the provisions for appeal with ..... j. - this is a case stated under section 24(4) of the u. p. agricultural income-tax act, 1948 (hereinafter referred to as the act).no question has been formulated or referred. that is not proper. it is the duty of the agricultural income-tax revision board (hereinafter to as the board) when stating a case, to formulate a question for ..... an appeal has to be signed and verified by the assessee himself, because of the provisions of section 21(4) read with the rule 25 of the agricultural income-tax rules (hereinafter referred to as the rules). section 21(4) runs :'every appeal under this section shall be presented in the prescribed form and shall be .....
Tag this Judgment!Court : Allahabad
Reported in : [1958]34ITR880(All)
..... law, the submission of legal arguments by the parties. this was laid down in cooper v. wilson in a passage cited with approval in brajnandan sinhas case. now under the agricultural income-tax act every collector and assistant collector in charge of a sub-division is an assessing authority and is required under section 14 to exercise and perform within his revenue jurisdiction such ..... in purported exercise of that power the state government has made rules 25d(1) and 26 which read as follows :'25-d. (1) petitions or applications under the agricultural income-tax act to the assessing authority, the commissioner or the additional commissioner and board shall be chargeable with the sum court fee as is respectively chargeable for petitions and applications to the .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)188CTR(All)40; [2003]264ITR273(All)
..... defined in the income-tax act and hence we have to give it the meaning in common parlance. in our opinion, road transport vehicles would mean vehicles which are used for transportation of goods or passengers on roads. a tractor is not basically used for transportation of goods or passengers on roads. it is machinery used for tilling agricultural land. no doubt ..... the tribunal was legally correct in directing the inspecting assistant commissioner of income-tax (asst.) that the investment allowance should be allowed to the assessee according to the provisions of section 32a ?' 2. the assessee is a u.p. government undertaking which had been established for industrial and agricultural development of western u.p. the previous year for the relevant assessment ..... m. katju j. 1. this is an income-tax reference under section 256(1) of the income-tax act, 1961, in which the following questions have been referred to us for our opinion : '1. whether, on the facts and in the circumstances of the case, the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1984)9ITD206(All.)
..... been constituted as a local authority, it is precluded from having a share capital.3. in pursuance of a notice under section 139(2) of the income-tax act, 1961 ('the act'), the corporation filed its return for the assessment year 1976-77 on 24-3-1977 under protest. therein, the corporation declared a total net profit of ..... the corporation is a local authority. the decision of the supreme court in the case of patel premji jiva (supra) that the market committee constituted under gujarat agricultural produce markets act, 1963, is a local authority would, therefore, not help us. similar would be the position of the decision in the case of mahavir (supra) where ..... itr 101, wherein it had been held that the andhra pradesh state road transport corporation constituted under the road transport corporations act was not a local authority and was not immune from taxation under the indian income-tax act, 1922. reference was also made by him to another decision of the hon'ble supreme court in the case of .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]51ITR308(All)
..... petitions under article 226 of the constitution are consolidated for the sake of convenience. the writ petitions are directed against the order of the assessing authority under the agricultural income-tax act (hereinafter referred to as the act) and of the order of the board of revenue dated 26th march, 1962, whereby the order of the additional commissioner remanding the case to the assessing authority ..... cover transfers made prior to the insertion of this section by act xvi of 1953 no decision under the sales tax act has been brought to my notice. section 4a reads :'in computing the total agricultural income of any individual for the purpose of assessment there shall be included -(a) so much of the total agricultural income of a wife or minor child of such individual as .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All412
..... act state:'the principle of social justice enshrined in our constitution also demand that ..... aggregate exceed thirty acres. by the u. p. amending act 37 of 1958 the limit was reduced to 12-1/2 acres. in 1948 the u. p. agricultural income-tax act was enacted. after the abolition of zamindari that act became out of date. section 28 of the u. p. large land holding tax act, 1957, repealed the agricultural income-tax act and replaced it. the object and reasons of the former .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]54ITR573(All)
..... judgment shall be sent to the revision board under the seal of the court and the signature of the registrar as required be section 24(7) of the u.p. agricultural income-tax act.the state shall recover its costs of this reference from the assessee and we assessee the costs of rs. 100. counsels fee is assessed at rs. 100. ..... m. c. desai c.j. - this is a case referred under section 24(2) of the u.p. agricultural income-tax act by revision board at the assessees instance, the questions requiring this courts answer being :'1. whether in the circumstances of the case all or any of the applications in revision ..... implied restrictions its jurisdiction is unlimited, i.e., had there been a provision in the act to the effect that an assessment order must be passed within a certain time the board might not after the expiry of the period direct a fresh assessment. as the agricultural income-tax stands there is no period prescribed for passing an assessment order and the only limitation .....
Tag this Judgment!Court : Allahabad
Reported in : 2007(78)AWC2445
..... impart education to the children and thus subserving the public purpose. the learned counsel also adverted attention to the fact that notices were issued to the petitioner math under the agricultural income tax act and in the proceeding, verdict has already come that petitioner math is a religious and charitable endowment and consequently, the notices were discharged. the learned counsel also launched into a ..... all these oral evidence was altogether eschewed from consideration. it is further clear that initially the prescribed authority issued notices for declaring the land under agricultural income tax act but ultimately exemption was granted under section 8 of the said act reckoning the math as charitable and religious institution. again attention was drawn to annexure 9, which is a report of naib tahsildar and forms .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]144TAXMAN389(All)
..... jahanganj cold storage was not as a result of their admission to the benefits of partnership and that it could not be included in the assessees income under section 64(1)(iii) of the income tax act, 1961 ?3. whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in law in not upholding that ..... in the status of individual also. for the assessment year 1977-78, the income returned by him was the income earned by the minors, ajit kumar and sujit kumar, from m/s. jahanganj cold storage and vaibhav kumar from m/s. ratan cold storage. agricultural income was also returned. in part ill of the return the assessee claimed that the ..... income returned did not arise from the admission of the minors to the benefits of partnership and as such it was not liable to .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]25STC511(All)
..... , compelling the production of documents and issuing commissions for the examination of witnesses.25. reference has been made on behalf of the revenue to deputy commissioner of agricultural income-tax and sales tax v. a. m. abdul wasigh and bros [1962] 13 s.t.c. 295. in that case, the assessee did not file the 'c' ..... an appellate authority as contained in section 9(3) of the u.p. sales tax act are in part materia with the powers of an assistant appellate commissioner under section 31 of the income-tax act, 1922, as is evident from section 31(3) of the income-tax act, the material portion whereof is as under :31. (3) in disposing of ..... the question arose as to whether the appellate assistant commissioner of income-tax while dealing with an appeal of an assessee against an assessment under the income-tax act could for the first time apply the proviso to section 13 of the income-tax act which reads as under :-13. income, profits and gains shall be computed, for the purposes of sections .....
Tag this Judgment!