Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kerala Page 76 of about 845 results (0.108 seconds)

Mr.Kurien Jose and Others Vs. The Assistant Commissioner of Income Tax

Court : Kerala

..... so, late annamma ouseph could not have sought reopening of the w.a.no.1689 of 2006 8 proceedings finalized under sec.143(1)(a) of the income tax act, invoking sec.264 of the act. we are of the considered opinion that there is no illegality or legal infirmity in the judgment warranting our interference. appeal fails and accordingly same is dismissed ..... w.a.no.1689 of 2006 2 3. the writ petitioner, namely late annamma ouseph, was the wife of one p.o.kuriakose, who was an assessee under the income tax act, 1961 (for short, "the act"). the said p.o.kuriakose died on 26.06.1995 and for the assessment years 1994-1995 and 1995-1996, the writ petitioner filed returns of ..... , when she filed the original returns.4. it was the further contention of the writ petitioner that the state government had acquired an extent of about 257 cents of agricultural land in survey no.611/2, 611/3-2 of lalam village of meenachil taluk. advance possession of the land after the requisite proceedings were taken on 10.02. .....

Mr.Kurien Jose and Others Vs. The Assistant Commissioner of Income Tax

Court : Kerala

..... so, late annamma ouseph could not have sought reopening of the w.a.no.1689 of 2006 8 proceedings finalized under sec.143(1)(a) of the income tax act, invoking sec.264 of the act. we are of the considered opinion that there is no illegality or legal infirmity in the judgment warranting our interference. appeal fails and accordingly same is dismissed ..... w.a.no.1689 of 2006 2 3. the writ petitioner, namely late annamma ouseph, was the wife of one p.o.kuriakose, who was an assessee under the income tax act, 1961 (for short, "the act"). the said p.o.kuriakose died on 26.06.1995 and for the assessment years 1994-1995 and 1995-1996, the writ petitioner filed returns of ..... , when she filed the original returns.4. it was the further contention of the writ petitioner that the state government had acquired an extent of about 257 cents of agricultural land in survey no.611/2, 611/3-2 of lalam village of meenachil taluk. advance possession of the land after the requisite proceedings were taken on 10.02. .....

Mr.Kurien Jose and Others Vs. The Assistant Commissioner of Income Tax

Court : Kerala

..... so, late annamma ouseph could not have sought reopening of the w.a.no.1689 of 2006 8 proceedings finalized under sec.143(1)(a) of the income tax act, invoking sec.264 of the act. we are of the considered opinion that there is no illegality or legal infirmity in the judgment warranting our interference. appeal fails and accordingly same is dismissed ..... w.a.no.1689 of 2006 2 3. the writ petitioner, namely late annamma ouseph, was the wife of one p.o.kuriakose, who was an assessee under the income tax act, 1961 (for short, "the act"). the said p.o.kuriakose died on 26.06.1995 and for the assessment years 1994-1995 and 1995-1996, the writ petitioner filed returns of ..... , when she filed the original returns.4. it was the further contention of the writ petitioner that the state government had acquired an extent of about 257 cents of agricultural land in survey no.611/2, 611/3-2 of lalam village of meenachil taluk. advance possession of the land after the requisite proceedings were taken on 10.02. .....

R. Balakrishna Pillai Vs. State of Kerala

Court : Kerala

Reported in : AIR1989Ker99

..... or administrative) is exercised on the basis of facts which do not exist and which are patently erroneous, such exercise of power will stand vitiated. see commr. of income-tax v. maindra and mahindra ltd., (1983) 3 scr 773 at pp. 786-787 : air 1984 sc 1182 at pp. 1188-89.indisputably, it is a settled ..... courts to require that the government must produce reasnable grounds for its action, even where the jurisdictional fact is subjectively framed.'14. in padfield v. minister of agriculture etc. ((1968) 1 all er 694), the court held that though the statute conferred unfettered discretion on a minister, it will nevertheless be limited to the ..... the petitioner further states that as per ext.pl executive order dated 20-12-1969, issued, pending the enactment of the kerala public men (prevention of corruption) act, 1983 (act 6 of 1984), government set up an interim machinery to enquire into the allegations against public men. 'public men' included ministers and chief minister and the enquiry .....

Official Liquidator, Palghat Metal Industries Co. Ltd. Vs. the Asst. C ...

Court : Kerala

Reported in : (1976)5CTR(Ker)225

..... and 1964-65, on the basis of best judgment assessment as per his order dated 25-12-1965. the company preferred appeals before the appellate assistant commissioner of agricultural income tax and sales tax, palghat, on 5-8-1966. the appeals were decided on favour of the company by order dated 7-8-1969 by the appellate assistant commissioner. he set ..... 56, which left with the department an excess of rs. 1,460/- inclusive of interest as refundable to the company. the income tax officer in purposed exercise of the power available to him under section 49-e of the income tax act, 1922, set off this amount against the balance of rs. 3,549/- due for the year 1948-49 a revision ..... supreme court accepted this and held that in all cases, an unsecured creditor must prove his debts and the provisions of the income tax act are subordinate to the provisions of the companies act.6. although the facts of the case are not on all fours with the facts of the case on hand, the principle laid down in the said .....

Commissioner of Wealth-tax Vs. Mrs. Lucy Kochuvareed

Court : Kerala

Reported in : [1991]192ITR199(Ker)

k.s. paripoornan, j. 1. in this batch of 18 referred cases--9 at the instance of the revenue and 9 at the instance of an assessee under the wealth-tax act--the income-tax appellate tribunal has referred the following two common questions of law for the decision of this court: '(1) whether, on the facts and in the circumstances of the case, the ..... . the matter arises under the wealth-tax act. the proceedings relate to the assessment years 1970-71 to 1978-79. the assessee was the owner of a rubber estate at thrissur known as vellanikara estate. it was demised to a firm, messrs. varkey jacob and co. the estate was acquired for the purpose of the kerala agricultural university. the short question that arises .....

Subhodaya Corporation Vs. the Sales Tax Officer and anr.

Court : Kerala

Reported in : [1959]10STC356(Ker)

..... i circle, trivandrum, fixing their net turnover on figures supplied by the petitioners themselves at particular amount. subsequently they filed appeal before the deputy commissioner of agricultural income-tax and sales tax claiming exemption for the entire turnover but without success. they then took the matter in revision before the board of revenue again without success. it was soon ..... .l.t. 380. and the learned judges (sankaran and m. s. menon, jj.) held that the principle of the madras decision cannot apply to the travancore-cochin sales tax act, 1125, because on 5th january, 1950, when it was passed and also on 17th january, 1950, when it received the assent of h. h. the rajpramukh, the ..... of those two states and it was said that the article brought into force in the integrated area, article 48 of list ii of the government of india act, 1935. but this as observed by the learned judge and so overruled was an obvious misunderstanding of the terms of the covenant. for the article meant that .....

Muhammed Basheer Vs. Kannur District Co-operative Bank Ltd.

Court : Kerala

Reported in : 2010(2)KLT577

..... has been understood in common parlance is adopted for understanding the scope of the terms 'agriculture', agricultural purpose', 'agricultural land' etc. in different context where the statute that fell for consideration did not give any definition for such terms. looking at commissioner of income tax, west bengal v. raja benoy kumar sahas roy : air 1957 sc 768 and ..... applies to lands on which rubber plants/trees are grown.views in the impugned judgment:2. learned single judge noted that the term 'agricultural land' is not defined in the act. therefore, it was taken that the term had to be read and understood as in common parlance. with that, the decision in state ..... the respondents accordingly contend that the property of the petitioner, which is a rubber plantation, is not eligible to be excluded from the purview of the act. respondents reiterated these contentions before us.consideration of the appeal:6. it is not disputed before us that the land in question stands planted with rubber .....

The Manjeri Co-operative Urban Bank Ltd., Rep. by Its General Manager, ...

Court : Kerala

..... (2) the government may, by notification in the gazette, exempt any class of societies from taxes on (a) agricultural income; (b) sale or purchase of goods; and (c) professions, trades, callings and employments. section 40(1)(a) of the act does not empower the government to remit the stamp duty payable on any instrument executed in favour ..... of a co-operative society. section 40(1)(a) of the act empowers the government to remit ..... to any local authority. section 30 of the madras co-operative societies act, 1932 reads as follows:- 30.(1) the central government by notification in the official gazette may, in the case of any registered society or class of registered societies, remit the income-tax payable in respect of the profits of the society, or of .....

P.S.Vijayan Vs. State of Kerala

Court : Kerala

..... , mannarkkadu.8. revenue divisional officer, ottappalam.9. chief commissioner of income tax, kochi.10. commissioner, income tax department, new delhi.11. union of india, rep. by secretary, finance department, new delhi.12. union of india, rep. by director general, indian council for agricultural research, krishi bhavan, new delhi.13. director, central marine fisheries ..... by the competent authority be cancelled, under section 11 of the kerala (scheduled castes & scheduled tribes) regulation of issue of community certificates act, 1996 ('the act' for short) on the mere finding that the person in whose favour the certificate was issued does not belong to scheduled caste or ..... whether any such persons obtained false community certificate and whether each such certificate was obtained fraudulently. section mfa 56/0 11. of the act does not permit cancellation, without giving opportunity to the person concerned to make representation. this, again, is illegal and reflects total non-application .....