Court : Kerala
Reported in : [1975]101ITR334(Ker)
..... indian income-tax act, 1922. so the observation made by the tribunal that the agricultural income-tax act was a self-contained act, and the decision of the kerala high court could not apply to the case before it was meaningless. the travancore income-tax act and the indian income-tax act, 1922, were as much self-contained as the agricultural income-tax act, 1950 ..... .9. before i close this judgment, i may also make a few observations regarding the provisions contained in the agricultural income-tax act on the subject under discussion. one thing ..... on which the order complained of was made should also be excluded. this is meaningless, since in the matter of appeals under the agricultural income-tax act, the period of limitation is to be reckoned from the date of communication of the order appealed from, and not from the date .....
Tag this Judgment!Court : Kerala
Reported in : (1980)18CTR(Ker)203; [1980]125ITR564(Ker)
..... federal legislative list of the government of india act, 1935 'can sustain a law made to prevent the evasion of tax '.13. section 4 of the act as obtained now was substituted by the agrl. i.t. (amendment) act, 1974 (9 of 1974). the preamble to this act says only that 'it is expedient further to amend the agricultural income-tax act, 1950, for the purposes hereinafter appearing'. there ..... is no suggestion anywhere in the amending act or in the statement of objects .....
Tag this Judgment!Court : Kerala
Reported in : [1974]96ITR210(Ker)
..... a somewhat difficult question has been referred to us by the kerala agricultural income-tax appellate tribunal, trivan-drum. the question is this :' whether, on the facts and circumstances of the case, the tribunal was justified in holding that the amount of rs. 33,747.09 is not agricultural income for the assessment year 1964-65 '2. the assessees, seven ..... when it is recovered by the assessee, it comes back to the assessee as his income, the amount not having changed its character. in the meanwhile that income had not been taken into account in any assessment year as, under the income-tax act, it was deductible as a loss arising from the carrying on of the business. ..... -section (2a) of section 10 was introduced in the indian income-tax act of 1922 and reintroduced in the form of section 41 of the income-tax act, 1961. the learned judges of the mysore high court, on a very exhaustive survey of the decision in commissioner of income-tax v. lakshmamma, came to the conclusion that the general law .....
Tag this Judgment!Court : Kerala
Reported in : [1995]211ITR45(Ker)
..... appeal stage unsupported by any evidence ? 3. which of the orders should prevail in this case, whether the order of the commissioner of agricultural income-tax under section 34 or the agricultural income-tax appellate tribunal's order under section 32 of the agricultural income-tax act, who passed different orders on the same subject in the same case ?' 4. questions nos. 1 and 3 proceeded as if the tribunal ..... assessment years.kerala agrl ita 1950 s.24kerala agrl ita 1950 s.60(1) t.l. viswanatha iyer, j.1. the reference is under section 60(1) of the kerala agricultural income-tax act, 1950, of the following question of law :'whether there was justification for the tribunal in its finding of fact regarding the cultivation of tapioca contrary to the decision made by .....
Tag this Judgment!Court : Kerala
Reported in : [1990]184ITR98(Ker)
..... 1984, as per the statement in paragraph 9 of the counter.13. the claim of the government that, by reason of the revenue recovery act and the agricultural income-tax act, the arrears have a first charge on the property and that the first charge overrides the mortgage rights of the petitioner is not tenable for ..... one reason : (1) there is no overriding effect for the provisions of the kerala revenue recovery act as well as the agricultural income-tax act; (2) that apart, the decisions of the courts have held that, under the revenue recovery act, the first charge is created only with regard to the 'amount due as public revenue' and ..... pay such amount and where such amount or part thereof relates to the agricultural income from properties transferred by the assessee which is included in his total agricultural income in pursuance of sub-section (2) of section 9, also on such properties'. 11. in the agricultural income-tax act also, there is no provision giving overriding effect to sub-section ( .....
Tag this Judgment!Court : Kerala
Reported in : [1993]203ITR911(Ker)
..... language or in the context, and to hold that what is contemplated is only 'agricultural expenses' considered as an antithesis of 'agricultural income'. it appears that section 5(j) of the agricultural income-tax act and section 10(2)(xv) of the indian income-tax act, 1922, represent conceptions which are kindred though distinct. no doubt there should be connection ..... the decision of purtabpore co. ltd. v. state of uttar pradesh, : [1971]1scr426 . that was a case which arose under the u. p. agricultural income-tax act, 1948, and it allowed deduction of expenses incurred 'in raising the crop'. the contention of the state was that expenditure to be deductible should be directly ..... the instance of the assessee, referred the following question of law for the opinion of this court under section 60 of the agricultural income-tax act, 1950 (hereinafter referred to as 'the act'):'whether, on the facts and in the circumstances of the cases, the tribunal was justified in coming to the conclusion that, .....
Tag this Judgment!Court : Kerala
Reported in : [1997]223ITR28(Ker)
..... respect of an order under section 18(4) of the repealed agricultural income-tax act, 1950, there is no provision for appeal in pursuance of section 31 of the agricultural income-tax act, 1950. the tribunal took the view that under the provisions of section 74 of the new agricultural income-tax act, 1991, the appeals are filed on november 4, 1991, ..... and in view thereof proceeded to dispose of the appeals in accordance with section 74 of the agricultural income-tax act, 1991, in the light of section 99(1) relating to repeals and savings of the kerala agricultural income-tax act, 1991. the tribunal has recorded that the appellate assistant commissioner had not gone into the merits ..... the present respondent. these proceedings relate to the assessment years 1986-87, 1987-88 and 1988-89. the assessee, under section 18(4) of the agricultural income-tax act, 1950, came to be assessed with the aid of best judgment assessment by a common order dated november 3, 1990.4. the assessee preferred appeals .....
Tag this Judgment!Court : Kerala
Reported in : [1976]104ITR408(Ker)
..... a person as defined in section 2(m). therefore, we are of the view that the appellant is not liable to be assessed under section 3 of the agricultural income-tax act and hence both the assessments under appeal are illegal. we, therefore, set aside the assessments and appellate orders and thus allow the appeals.' 2. the following questions ..... . whether, on the facts and in the circumstances of the case, the appellant is not liable to be assessed under section 9(2) of the agricultural income-tax act, 1950, in respect of the properties gifted away to his minor daughters 2. whether, on the facts and in the circumstances of the case, the ..... , therefore, contended that the income of his minor daughters could not be included in his income under section 9(2) of the agricultural income-tax act, 1950, as he did not have any income of his own. his contention was rejected by the income-tax officer and he was assessed to tax under section 9(2) in respect of the income attributable to his two minor .....
Tag this Judgment!Court : Kerala
Reported in : (1987)61CTR(Ker)194; [1987]164ITR766(Ker)
..... .3. the answer to the questions of law referred to this court depends on the interpretation of the relevant provisions of the agricultural income-tax act, 1950, as amended by the kerala act 9 of 1974. even though the applicability of the amendment act to the present case is questioned and is directly covered by question no. 1 referred to this court, counsel for the assessee ..... p.c. balakrishna menon, j.1. the agricultural income-tax and sales tax appellate tribunal, kozhikode, has referred the following questions for decision of this court under section 60(1) of the agricultural income-tax act, 1950 (hereinafter referred to as 'the act'), at the instance of the assessee:'(1) whether, on the facts and in the circumstances of the case, the tribunal is right in holding that section 4 .....
Tag this Judgment!Court : Kerala
Reported in : [1981]132ITR875(Ker)
..... the reason that a subsequent decision of the supreme court in a different case invalidated the reasoning of the appellate authority (2) whether section 50 of the agricultural income-tax act is applicable to a claim for refund as per the order of the appellate authority ? 2. in view of the general importance of these questions, i ..... appropriate consequential orders refunding the amount pursuant to the directions contained in ex. p-1 under section 44 of the act:'44. (1) if any person satisfies the agricultural income-tax officer 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 ..... and, therefore, the counter-affidavit would assert that the refund was barred by limitation.12. section 50 of the act reads :'50. limitation of claims for refund.--no claim to any refund of agricultural income-tax under this chapter shall be allowed, unless it is made within three years from the last day of the financial year .....
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