Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kolkata Page 14 of about 1,269 results (0.133 seconds)

Kashinath Prasad Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : 84CWN28,[1983]139ITR116(Cal)

..... return and, accordingly, he was assessed under section 25(5) of the west bengal agrl. i.t. act, 1944. in arriving at the agricultural income of the petitioner, the agrl. ito computed the value of the paddy as also deductions and the tax payable as follows :'assessed under section 25(5) for failure to submit return. land: 25 acres of ..... papers were produced in support. accordingly, under the provisions under section 25(5), it was open to the assessing officer to make a best judgment assessment of the agricultural income, which is to be deemed to have been received by him, after considering all attending circumstances. when a best judgment assessment is being made, there is no ..... anchal pradhan in respect thereof on which reliance has been placed by the assessee. i, accordingly, hold that there is no error in the computation of the agricultural income made by the agrl. ito.4. it is further stated that in respect of the second assessment the assessee had sold away a large portion of his property .....

Commissioner of Income-tax Vs. Rajnagar Tea Company Ltd.

Court : Kolkata

Reported in : [1973]87ITR669(Cal)

sankar prasad mitra, j.1. this is a reference under section 256(1) of the income-tax act, 1961. the assessee-respondent is a tea company. it has its gardens in east pakistan in respect whereof agricultural income-tax is payable in pakistan. its head office is, however, located in calcutta, naturally, its business is controlled and managed wholly from the taxable territories as defined in the ..... indian income-tax act. the result is that its income arising from manufacture and sale of tea was assessed under the indian income-tax act, 1922. in the assessment for the tax years 1951-52, 1955 .....

Behari Lal Mandal Vs. Commissioner of Agricultural Income-tax, West Be ...

Court : Kolkata

Reported in : [1958]34ITR533(Cal)

chakravartti, c.j. - this is a refernce under section 63(i) of the bengal agricultural income-tax act and a somewhat unusal reference in that the tribunal themselves say that the finding, the correctness of which has been put in issue by the question referred, was based ..... treated as the owner, it is impossible to see how section 12 of the act would be attracted automatically or otherwise. it may be convenient to remind ourselves what the terms of section 12 are. so far as material, the section says that in computing the total agricultural income of any individual for the purpose of assessment, there shall be included so ..... much of the total agricultural income of a wife of such individual as arise directly indirectly 'from assets transferred directly or indirectly to the wife by the .....

Joydeep Mukherjee and ors. Etc. Etc. Vs. State of West Bengal and ors. ...

Court : Kolkata

Reported in : 2008(2)CHN546

..... enhance the highest rate of tax from 3 annas to 4 annas in a rupee and to reduce the highest slab from rs. 30,000/- to rs. 20 ..... that any sum payable for agricultural income tax for the previous year should be deducted from the gross asset of an estate for working out the net income on the basis whereof compensation payable to the estate owner could be determined. thereafter on january 8, 1950, a bill to amend the orissa agricultural income tax act, 1947, was introduced to ..... can be said that the legislation so enacted is colourable legislation. in k.c. gajapati narayan deo v. state of orissa : [1954]1scr1 the orissa agricultural income tax (amendment) act, 1950, was challenged on the ground of colourable legislation or a fraud on the constitution as its real purpose was to effect a drastic reduction in the .....

Commissioner of Income Tax, Central I, Kolkata Vs. M/S. J. L. Morrison ...

Court : Kolkata

..... is expected to record his own reasoning for the conclusion reached therein. unless such reasons are recorded, the purpose of providing revisional/appellate jurisdiction in the income-tax act would be defeated. in other words, the revisional/appellate authority may not be able to appreciate the reasons for the conclusions reached by the assessing officer. ..... mr.nizamuddin go to establish that the assessment order was passed after due application of mind. mr.poddar contended that there is no provision in the income tax act which requires the assessing officer while accepting the claim of the assessee to pass a reasoned order. the reasons, according to him, are required ..... before the assessing officer. thus, there was no material to support the claim of the appellant that the said amount represented compensation for loss of agricultural income. he accepted the entry in the statement of the account filed by the appellant in the absence of any supporting material and without making any inquiry .....

Karam Chand Thapar and Bros. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1986)18ITD236(Kol.)

..... of the hon'ble supreme court in the case of cait v. lucy kochuvareed [1976] 103 itr 799 which related to the revisional order of the commissioner under the kerala agricultural income-tax act, 1950, related to excessive allowance allowed by the assessing officer in respect of expenses incurred by the assessee. the commissioner set aside that assessment order for fresh disposal by the ..... was justified in invoking his jurisdiction under section 263.1. the appeal by the assessee is directed against the order of the commissioner as passed under section 263 of the income-tax act, 1961 ('the act'). the appeal by the assessee is that the commissioner erred in holding that the assessment order made by the ito under section 143(3) of the .....

Commissioner of Wealth-tax Vs. Rajendra Singh Singhi

Court : Kolkata

Reported in : [1969]72ITR245(Cal)

..... , both parties agree that the supreme court has repeatedly held that this court in the exercise of the advisory jurisdiction under the indian income-tax act, 1922, the sales tax act and the agricultural income-tax act cannot go into the question of the vires of the constitution or of any legislation. in our view, the same principles would apply ..... to a reference under the wealth-tax act, and, as such, the question is answered in the negative. mr. debi pal, learned counsel for the assessee, ..... assessee and, if thereafter steps be taken for realisation of the dues by the procedure prescribed under section 46(2) of the indian income-tax act, that does not denature the income-tax demand, although the procedure for this recovery becomes the same as for a recovery of land revenue.14. this judgment was delivered by .....

Commissioner of Income-tax Vs. Sri Brojendra Nath Kundu

Court : Kolkata

Reported in : [1977]110ITR326(Cal)

..... within the meaning of the proviso to section 9(1) of the travancore-cochin agricultural income-tax act, 1950. the said section 9(1) corresponded to section 16(1)(c) of the indian income-tax act, 1922.15. mr. sen next cited the decision in the case of commissioner of income-tax v. jitendra nath mallick : [1963]50itr313(cal) . in this case, which ..... said trust was hit by the first proviso to section 16(1)(c) of the indian income-tax act, 1922.14. in support of his contentions mr. sen relied on several decisions. the first decision cited was in the case of k. subramania pillai v. agricultural income-tax officer : [1964]53itr764(mad) . in this case a settlement was . made by the ..... terms of the deed showed that the trust was revocable and as such the said trust came within the mischief of section 16(1)(c) of the indian income-tax act, 1922. it was contended further that the subsequent deed of rectification could not be taken into account as the said subsequent deed purported to change the entire .....

Paschimbanga Bhumijibi Krishak Samiti and ors. Vs. State of West Benga ...

Court : Kolkata

Reported in : (1996)2CALLT183(HC),100CWN900

..... (family for 5 in non irrigated area) total gross income 10,899 x 2.34 = rs. 25,503.66 net income:-rs. 12,751.83.(deduction of land revenue, agricultural income tax) net income to be made.'moreover area comprising of homestead land, and sometimes a pond used for agricultural purpose and house hold purpose will have to be deducted ..... poor rural people of the state to subserve the common good. it was noticed that the ceiling provisions in the west bengal land reforms act, 1955 being applicable to agricultural land only, unduly discriminated in favour of owners of lands of other classes and descriptions. the bill is intended to do away with such ..... citizen. even requisition of a movable or immovable property which caused temporary deprivation requires payment of compensation.88. although there exists a presumption that an act is constitutional and that legislature understands and appreciates needs of the people, but when the law is exfacie discriminatory or arbitrary or violative of any other .....

State of West Bengal Vs. Brindaban Chandra Pramanik and anr.

Court : Kolkata

Reported in : AIR1957Cal44,61CWN27

..... be regarded as an actionable wrong within the meaning of article 10. it is pointed out that in the tripura case the plaintiff challenged the constitutional validity of the bengal agricultural income-tax act in so far as it purported to impose a liability on the plaintiff and as in the present case there is no challenge to the validity of the defence of ..... a suit in the court of the subordinate judge, dacca for a declaration that the bengal agricultural income-tax act in so far as it purported to-impose a liability to pay agricultural . income-tax on indian state or its ruler was ultra vires and that the notice issued by the agricultural income-tax officer, dacca was without jurisdiction. this suit was transferred to the court of the subordinate judge .....