Court : Kerala
Reported in : (1993)111CTR(Ker)152; [1994]205ITR79(Ker)
..... and nearly 7 or 8 years for the other assessment years. it was pleaded that the proceedings are barred. the deputy commissioner of agricultural income-tax and sales tax repelled the plea that there was inordinate delay in initiating revisional proceedings. he further held that there is no limitation for initiation of proceedings ..... reopen the final assessment after the said periods, in exercise of the powers under section 34 of the act, demands cogent and sufficient reasons. the power vested in the commissioner of agricultural income-tax should be exercised bona fide and within a reasonable period. the revenue should be able to demonstrate that ..... there were circumstances beyond control or other supervening events or insurmountable difficulties for not setting in motion the proceedings under section 34 of the act within the normal period .....
Tag this Judgment!Court : Kerala
Reported in : (2004)191CTR(Ker)296; [2004]270ITR540(Ker); 2004(1)KLT267
..... is the appellant. she has sought for a declaration that sub-clauses (i) and (ii) of sub-section (9b) of section 13 of the kerala agricultural income tax act, 1991 (for short 'the act') inserted by the kerala finance act, 1994 is illegal, arbitrary and unconstitutional. she has further sought to quash ext. p4 proceedings of the first respondent and also for direction to the said ..... three had obtained the said property under ext.pl transfer deed dated 1.3.1982. the appellant has got 30% of rights in the property. the income from the property has been assessed under the agricultural income tax act, 1950, as tenants-in-common under the name and style 'mrs. thara peter and others'. after the insertion of sub-section (9b) by the kerala finance .....
Tag this Judgment!Court : Kerala
Reported in : [1969]73ITR23(Ker)
isaac, j.1. the following question of law has been referred to this court by the kerala agricultural income-tax appellate tribunal under section 60(1) of the agricultural income-tax act, 1950, on the application of the assessee: ' whether on the facts and circumstances of the case, depreciation and maintenance expenditure were not allowable in respect ..... assessee filed an appeal before the appellate assistant commissioner who took the view that the rent of rs. 1,669 received by the assessee was agricultural income liable to tax under the act. at the same time he disallowed the claim for repairs and depreciation on the ground that allowances on account of expenditure were not admissible until ..... any particular year. in support of this contention he relied on a decision of the supreme court in travancore rubber and tea co. ltd. v. commissioner of agricultural income-tax, [1961] 41 i.t:r. 751 (s.c.). in that case the assessee claimed a deduction of an amount expended by it for the upkeep and .....
Tag this Judgment!Court : Kerala
Reported in : [1994]207ITR398(Ker)
..... in the said decisions. section 5(n)(ii) of the agricultural income-tax act is as follows:'5. computation of agricultural income.--the agricultural income of a person shall be computed after making the following deductions, namely :--.... (n) in the case of agricultural income referred to in sub-clause (2) of clause (a) of section 2--(agricultural income from agriculture)--... (ii) any tax, cess or rate paid on the cultivation or sale of the ..... has been broadly held that the expenses incurred in filing appeals, revisions, reference applications, etc., (claimed as legal charges) are allowable deduction's in computing the agricultural income under section 5(j) of the kerala agricultural income-tax act. it was concluded in the said decisions that the legal expenses incurred and classified as professional fee for taxation work is an admissible expenditure in computing the .....
Tag this Judgment!Court : Kerala
Reported in : 2006(3)KLT487
..... are also partners of m/s. kerala transport company from whom they stated to have borrowed money.4. chapter iii of the kerala agricultural income-tax act, 1991 deals with the computation of agricultural income. section 5 shows how the agricultural income has to be computed, and on what heads deductions could be made. on the facts of this case assessee could claim deduction only ..... no. 21/1995. the assessment relates to the year 1977-78. an assessment order was passed under section 18(3) of the agricultural income tax act, 1991, fixing a total agricultural income as proposed under section 18(2) notice issued to the tune of rs. 2,52,403.44. out of the said amount an amount of rs. 1,76 ..... . appellate authority found that deduction of interest paid can be claimed only if it falls under any of the clauses enumerated in section 5 of the kerala agricultural income tax act, 1991 and that the assessee could not establish that the deduction claimed falls under claims (g) to (j) of section 5 of the .....
Tag this Judgment!Court : Kerala
Reported in : [1997]223ITR550(Ker)
..... dated july 2, 1983, offers no explanation in the context. therefore, the consequential conclusion on application of section 9(2)(iii) of the agricultural income-tax act, 1950, was recorded.5. the appellate authority (appellate assistant commissioner of agricultural income-tax and sales tax, kozhikode) has dealt with the contention in the context in the following manner :' another contention raised is that the rubber estate was purchased by ..... answer to the following question :' whether, on the facts and in the circumstances of the case, the agricultural income-tax appellate tribunal, addl. bench, palakkad, is justified in law, in holding that sub-section (2) of section 9 of the agricultural income-tax act, 1950, is not attracted in the agricultural income-tax assessment for the years 1978-79 and 1979-80 in respect of the respondent/ assessee ?'2. it .....
Tag this Judgment!Court : Kerala
Reported in : [1996]219ITR755(Ker)
..... certain other individuals. for the assessment year 1980-81, they had applied for registration under section 27 of the agricultural income-tax act. the agricultural income-tax officer, pathanamthitta, rejected the applications for registration of sub-partnership firms and assessed the partners of subramaniam rubber estates on their respective individual ..... communicated to the applicants on the application for registration of sub-partnership firms made under section 27 of the agricultural income-tax act, 1950, read with rule 4(2) and rule 7 of the agricultural income-tax rules, 1951 ?'2. the assessees are partners of subramaniam rubber estates, punalur. all these eight assessees had ..... has not passed and issued a separate order on the application filed for registration under section 27 of the act, as provided under rule 4(2) and rule 7 of the agricultural income-tax rules. the appellate tribunal considered the above preliminary objection and held that the contention of the appellants that .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker65
..... . the questions referred are :'1. whether on the facts and circumstances of the case section 8 (2) of the agricultural income-tax act is applicable to the assessment of the agricultural income-tax on the agricultural income derived from the land of each of the minor children.2. whether on the facts and circumstances of the case the ..... benefit of beneficiaries'. the bihar section also embodied an explanation of the expression 'beneficiary' in terms identical with the explanation in section 8 (2) of the agricultural income-tax act, 1950.10. fazl ali, c. j., delivering the judgment of the special bench, said :'(1) that the definition of 'beneficiary' as given in the ..... . hayes, air 1946 pat 361, a section similar to section 8 (2) of the agricultural income-tax act, 1950--section 11 of the bihar agricultural income-tax act, 1938--came up for consideration. the relevant words in section 11 of the bihar act were 'partly for his own benefit and partly for the benefit of beneficiaries, or wholly for .....
Tag this Judgment!Court : Kerala
Reported in : [1977]110ITR639(Ker)
..... to centrifugal process,etc., is not assessable to tax under the indian income-tax act. regardingthe income attributable to centrifugal process the assessee contended thata portion of such income has been held to be business income assessableunder the indian income-tax act, and that, therefore, that much incomeshould be exempted in computing agricultural income. the tribunal overruled this claim for the reason that the income-tax act or rules do notwarrant the assumption that such ..... income is taxable under the income-taxact. questions nos. 2 and .....
Tag this Judgment!Court : Kerala
Reported in : [1988]173ITR390(Ker)
..... had lost sight of the fact that, subsequent to the decision of the supreme court relied on by the tribunal, section 5 of the agricultural income-tax act, 1950, was amended by act no. 9 of 1961, with effect from april 1, 1951, by the insertion of explanation 2. he refers to the decision of ..... ' weeding charges ' and ' fertiliser charges ', respectively, are allowable deductions under the provisions of section 5 of the kerala agricultural income-tax act, 1950 '2. in respect of the assessment year 1970-71, the agricultural income-tax officer disallowed the sums of rs. 37,629.32 and rs. 11,756.05 being expenditure claimed for fertilisers and weeding ..... on the ground that the said expenditure had been incurred on immature plants from which no agricultural income had been derived. this decision was, on appeal by the assessee, affirmed by the appellate assistant commissioner of agricultural income-tax and sales tax, palghat. on further appeal by the assessee, the tribunal reversed the finding of the .....
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