Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)110TTJ(Kol.)152
..... fishes are animate creature viz. ornamental fishes can be called as an article or thing within the meaning of section 10b of the it act, 1961. the cit(a) has also rejected the plea of the assessee that it was given license as a 100 per cent export oriented undertaking by ..... refrigeration, remaking, polishing, labelling, reconditioning, repair, remaking, refurbishing, testing, calibration, re-engineering. manufacture for the purpose of this policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture". the learned counsel has pointed out that from the above definition of the word ..... (ker) 316 : (1996) 217 itr 129 (ker).15. in his rival submission, the learned departmental representative relied fully on the order of tax authorities. rebutting the contention of the learned authorised representative of the assessee, it has been pleaded by learned departmental representative that the issue involved in this .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1956Cal161,[1956]30ITR439(Cal)
..... ]20itr432(cal) . (a)', one of the reasons given for holding that the return filed by the assessee in the absence of a notice under s. 38 of the bengal agricultural income-tax act (corresponding to section 34 of the indian act) could not be treated as a return under 8. 24 (1) (corresponding to section 22 (1) of the indian ..... answered the question in the negative and in doing so relied on a decision of s. r. das gupta, j., and myself in the case of -- 'com-missioner of agricultural income-tax v. sultan ali gharami' : [1951]20itr432(cal) . the substance of the view taken by the tribunal was that the initial notice under section 34 having been an invalid ..... assessment on 28-2-1949. we are informed that thereafter proceedings for realisation of the tax under the provisional assessment were commenced.3. in the meantime, section 34 of the income-tax act had been amended by act 48 of 1948. section 8 of the amending act replaced the whole of the old section 34 by a new section and directed by section .....
Tag this Judgment!Court : Kolkata
Reported in : [1987]164ITR204(Cal)
..... judge observed that the provisions of section 230a of the income-tax act, 1961, which required that no registering officer should register a document which purported to transfer, assign, limit or extinguish the right, title or interest of any person to or in any property (other than agricultural land) valued at more than rs. 50,000 unless ..... court held that the provisions of section 230a of the income-tax act, 1961, which require that no registering officer shall register a document which purports to transfer, assign, limit or extinguish the right, title or interest of any person to or in any property (other than agricultural land) valued at more than rs. 50,000 unless ..... the owner of the said property. it was for the registering authority to allow or not to allow registration without the certificate under section 230a of the income-tax act, 1961, but even if registration of the conveyance was made without the clearance certificate, the sale is not void nor is the right of the purchaser .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]62ITR109(Cal)
..... to the assessee in terms of the provisions of section 34.in the case of commissioner of agricultural income-tax v. sultan ali gharami, the calcutta high court had occasion to consider section 34 of the bengal agricultural income-tax act, 1944, which substantially corresponds with section 34 of the indian income-tax act. in that case, a notice was given to the assessee under section 22(2) and in ..... compliance with that notice the assessee made a return and the income-tax officer assessed the assessee under section 34. in those circumstances, the .....
Tag this Judgment!Court : Kolkata
Reported in : [1967]63ITR711(Cal)
..... re mrs. sudha tarangini debya. this was a reference under the assam agricultural income-tax act. the provision as to stating a case before the high court under section 28(1) of the assam agricultural income-tax act, 1939, is the same as section 66 of the said act. mcnair j. said as follows :'it was further suggested that the ..... order xxii of the civil procedure code has not been made applicable to a reference under section 66 of the indian income-tax act. section 37 of the income-tax act makes portions of the civil procedure code applicable to proceedings before the income-tax officer. he has been given the right to enforce the attendance of any person and examine him on ..... of the civil procedure code are applicable to such applications. order xxii of the civil procedure code not having been made applicable and there being nothing either in the income-tax act or the rules framed thereunder, it cannot be urged that the reference has abated by reason of the fact that the assessee has died.'the .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]114ITR554(Cal)
..... should be deducted as expenditure laid out or expended wholly or exclusively for the purpose of the plantations under section 5(e) of the madras plantations agricultural income-tax act, 1955. it was held by the supreme court that the interest was not capital expenditure as no new asset was acquired or enduring benefit obtained as ..... section 37 of the income-tax act, 1961, in claiming deductions of the amounts mentioned hereinbefore. reliance was placed in this connection on the decision of the supreme court in the casse of state of madras v. g. j. coelho : [1964]53itr186(sc) . there the respondent-company hadclaimed that in computing his agricultural income from his plantations, the ..... state government and had claimed the sum of rs. 39,696 being the purchase price as a deduction under section 10(2)(xv) of the indian income-tax act, 1922, as being in the nature of welfare expenses. the departmental authorities rejected the claim but the tribunal upheld the claim on the ground that the .....
Tag this Judgment!Court : Kolkata
Reported in : [1993]201ITR261(Cal)
..... of assessment and only from such income the deduction under section 80g shall be allowed.for the reasons aforesaid, the third question is ..... is assessable under the income-tax act, the deduction will be made. but, it is not the intention of the section. the circular makes it quite clear that there will not be apportionment of the deduction under section 80g between the income chargeable under the income-tax act and the agricultural income chargeable under the relevant agricultural income-tax act. we are only concerned with the income as computed under the income-tax act for the purpose .....
Tag this Judgment!Court : Kolkata
Reported in : (1992)94CTR(Cal)106,[1992]193ITR608(Cal)
..... 9 are as under :note 8 (see entry (a) of item 13 of part iii).instances of income, profits and gains not includible in the total income as computed under the income-tax act, 1961, are agricultural income in india, and in the case of a non-resident company, its income accruing or arising outside india.note 9 (see entry (c) of item 13 of part iii).item ..... 13 is to be filled in only in the case of company a part of the income, profits and gains of .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]18STC79(Cal)
..... law has been complied with. this position has been amply established by the supreme court in a decision under the bengal agricultural income-tax act, in commissioner of agricultural income-tax, west bengal v. sri keshab chandra mandal : [1950]18itr569(sc) . under that act, as under the indian income-tax act, a return has to be in a prescribed form, which has been prescribed under rules which forms part of the ..... act itself. the form requires that the assessee must append his own signature to the return in order to make it a valid .....
Tag this Judgment!Court : Kolkata
Reported in : [1956]30ITR635(Cal)
..... not signed by the assessee himself but by somebody acting on his behalf, that is not a proper signature and the return containing ..... the income-tax officer under section 46(2) of the indian income-tax act.mr. jyotish chandra pal, appearing in support of the rule, has relied upon the decision of the supreme court in the case of commissioner of agricultural income-tax, bengal v. keshab chandr mandal which lay down that if a return under the bengal 'agricultural income-tax act is ..... such a signature is not a valid return under the act. in our opinion this decision has no bearing upon .....
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