Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: guwahati Page 4 of about 214 results (0.606 seconds)

Phukenbari Tea Co. (P.) Ltd. and anr. Vs. Commissioner of Taxes and or ...

Court : Guwahati

..... claim of deduction in respect of unpaid provision is not an allowable deduction either under section 8(2)(e) or section 8(2)(f)(vii) of the agricultural income-tax act, 1939, for short 'the act'.5. section 8(2)(f)(vii) reads as follows : '(vii) any expenditure (not being in the nature of capital expenditure) laid out or expended ..... , cess or fee actually paid in the accounting year shall be computed for deduction. however, there is no such identical provision in the assam agricultural income-tax act. section 37 of the act provides, for such allowance.9. it is the case of the petitioner-company that they are maintaining their accounts in the mercantile system. in ..... in assam on the cultivation or sale of the crop from which such agricultural income is derived ;'8. the assessing officer as well as the appellate authority laid emphasis on the word 'paid' and drawing reference to section 43b of the income-tax act, held that the tax, duty, cess or fee not paid during the accounting year cannot be .....

George Williamson (Assam) Ltd. Vs. Assistant Commissioner of Taxes (Ap ...

Court : Guwahati

..... option to the appellant-company to place evidence/documents/other material showing scientific and proper apportionment of the expenses for the purpose of earning and deriving agricultural income, as construed under section 8(2) of the assam agricultural income-tax act.' 8. while coming to the finding the board held that expenses incurred by the assessee on the items mentioned above could be allowed only whenit ..... the provisions of section 8(2)(f)(vii) of the assam agricultural income-tax act (as it stood prior to its amendment by the assam taxation laws (third amendment) act, 1989) without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, 1939 (ii) whether the board was right in distinguishing .....

Methoni Tea Co. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... ranjan gogoi, j.1. five identical demand notices, each dated june 21, 2001, issued under section 23 of the assam agricultural income-tax act, 1939 (hereinafter referred to as 'the assam act'), in respect of the assessment years in question, details of which will be noticed later, are the subject matter of ..... tea by following the provisions laid down in the income-tax act. 60 per cent. of such income computed under the provisions of the income-tax act constitutes agricultural income of the assessee to which income the provisions of the assam act will have to be applied to determine the taxable agricultural income and the tax to be levied thereon. dr. saraf, by ..... while section 20d(6) contemplates payment of interest by the assessee in case the agricultural income gets enhanced by virtue of the revision of the income under the income-tax act, the provisions for refund contained in section 39 of the assam act may apply to the reverse situation. the petitioner in the present case does not .....

River Valley Tea Co. Pvt. Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... j. 1. the petitioner before us is an assessee under the assam agricultural income-tax act, 1939 (for short 'the act'). for the assessment year 1987-88, the petitioner submitted his return whereby the competent authority assessed the income and tax thereupon. so far the assessment of the income and the tax are concerned, these are not under challenge in this writ petition. further, ..... the matter.8. in the circumstances and the fact that the provisions of sub-clause (5) of section 20c of the act were more or less identical with section 234b of the income-tax act, we hold that in the absence of any specific order regarding the interest levied in the impugned order is bad in law ..... were applicable.5. mr. bhatra, learned counsel for the petitioner, has submitted that the provisions of section 20c of the act are more or less identical with the provisions of section 234b of the income-tax act, 1961, and the requirement of law is that if the assessing officer intends to levy interest he must pass a .....

Swapna Rani Sarkar and Chandan Kr. Sarkar Vs. Commissioner of Income-t ...

Court : Guwahati

Reported in : [2010]320ITR70(Gauhati)

..... provisions contained in sections 6 and 19 of the assam agricultural income-tax act under which there is a duty and obligation on the part of an assessee earning agricultural income to file returns to enable the authority under the assam agricultural income-tax act to make assessments of agricultural income. it is further contended by sri bhuyan that the aforesaid ..... that the sole ground on which the learned tribunal had reversed the order of the commissioner of income-tax (appeals) is the absence of any retum(s) under the assam agricultural income-tax act for the years in which accumulated income was claimed to have accrued. in this regard, dr. saraf has argued that the absence of ..... was right in coming to the aforesaid conclusion merely on the ground that the assessees had not filed any return of agricultural income under the provisions of the assam agricultural income-tax act, 1939?10. we have heard dr. a.k. saraf, learned, counsel appearing for the appellants and sri u. bhuyan, .....

Anandapur Tea Estate and ors. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... government advocate appearing on behalf of the respondents.3. the only question which calls for consideration is whether section 13 of the assam agricultural income-tax act, 1939 (hereinafter referred to as 'the act'), is applicable to the case of the petitioners.4. to answer the question the facts relevant for the purpose may be stated ..... it may, therefore, be advantageous to quote the provisions laid down under section 13 of the act which reads :'assessment of tax on common manager, receiver, etc. -- where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or ..... as receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received or receivable by him shall be assessed on such common manager, receiver, .....

Goodricke Group Ltd. Vs. Assistant Commissioner of Taxes (Appeals)

Court : Guwahati

..... .k. saraf, learned counsel for the petitioner assisted by mr. s. k. agarwalla, and also mr. a.k. goswami, learned counsel for the respondent.2. this agricultural income-tax reference under section 28(2) of the assam agricultural income-tax act, 1939, has been referred to this court by the assam board of revenue on the following questions of law :'(i) whether the board, in deciding the ..... the provisions of section 8(2)((f)(vii) of the assam agricultural income-tax act, 1939, as it stood prior to its amendment by the assam agricultural income-tax (third amendment) act, 1989, without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, 1939 ?(ii) whether the board was right in holding that .....

Goodricke Group Ltd. Vs. Assistant Commissioner of Taxes (Appeals)

Court : Guwahati

Reported in : [2000]244ITR687(Gauhati)

..... .k. saraf, learned counsel for the petitioner assisted by mr. s. k. agarwalla, and also mr. a.k. goswami, learned counsel for the respondent.2. this agricultural income-tax reference under section 28(2) of the assam agricultural income-tax act, 1939, has been referred to this court by the assam board of revenue on the following questions of law :'(i) whether the board, in deciding the ..... the provisions of section 8(2)((f)(vii) of the assam agricultural income-tax act, 1939, as it stood prior to its amendment by the assam agricultural income-tax (third amendment) act, 1989, without considering the implication of the second proviso to section 8(2) of the said act and the provisions of rule 5 of the assam agricultural income-tax rules, 1939 ? (ii) whether the board was right in holding that .....

Bengal Tea and Fabrics Ltd. Vs. Assistant Commissioner of Taxes

Court : Guwahati

..... court :'(i) whether, in the facts and circumstances of the case, the order of the assessment passed by the agricultural income-tax officer by way of rectification under section 31(1) of the assam agricultural income-tax act, 1939, has been rightly set aside when such order had the effect of enhancing the assessment?(ii) whether, in ..... reasonable opportunity of being heard was given to the assessee in terms of the proviso to sub-section (1) of section 31 of the assam agricultural income-tax act, 1939 ?' 2. the assessee carries on business of cultivation, manufacture and sale or supply of tea. for the assessment year 1978-79, the company ..... circumstances of the case, the learned board was justified in upholding the order of the assistant commissioner of taxes setting aside the order of rectification passed under sub-section (1) of section 31 of the assam agricultural income-tax act, 1939, which was prima facie violative of the mandatory requirements contained in the provision to the aforesaid .....

Warren Tea Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... , the petitioner, who is an assessee under the assam agricultural income-tax act, 1939, has challenged an order of the agricultural income-tax officer made on june 10, 1986, refusing to change the 'previous agricultural year'. 2. section 2(d) of the assam agricultural income-tax act, 1939, runs as follows : ''previous agricultural year' means the twelve months ending the 31st day of ..... maker must understand correctly the law that regulates the decision-making power and must give effect to it. 7. the question then is, whether the agricultural income-tax officer committed an 'illegality' on a perusal of the impugned order, we find that he has not considered the matter in the light of principle ..... discussed above. therefore, the agricultural income-tax officer has illegally exercised his jurisdiction. in the above view of the matter, the impugned order is not sustainable and is to be set aside. .....