Court : Supreme Court of India
Reported in : [1963]3SCR809
..... were continued in the madras area and those in force in the travancore-cochin state were continued in the t.c. area. in the t.c. area agricultural income was liable to tax under the travancore-cochin agricultural income-tax act (22 of 1950) which came into force on april 1, 1951. after the formation of the kerala state, the legislature of that state enacted the travancore ..... two petitions filed under art. 32 of the constitution by different parties are directed against the agricultural income-tax officer, kasaragod, and the state of kerala, for a declaration that s. 2a of the kerala agricultural income-tax act, 1950, as amended by kerala act 11 of 1959, (hereinafter referred to as the act) is constitutionally void and for quashing the orders of assessment made by the first respondent .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1681; [1976]103ITR799(SC); 1976(0)KLT382(SC); (1976)3SCC438; [1976]SuppSCR657; 1976(8)LC598(SC)
..... him as his heir and legal representative his wife who is the respondent before us. on march 13, 1963 the commissioner of agricultural income-tax issued a notice under section 34 of the kerala agricultural income-tax act, 1960 to the respondent, which was served on her on march 15, 1963, proposing to revise suo motu the assessment ..... judgment reported in (1964) 58 itr 629.at the instance of the respondent the commissioner of agricultural income-tax referred the following question of law to the high court of kerala under section 60(2) of the, kerala agricultural income-tax act. 1950 :whether on the facts and in the circumstances of the case the commissioner has jurisdiction ..... to pass an order in this case under section 34 of the agricultural income-tax act, 1950. 2. the high court by a majority held that the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC2057; [1970]76ITR706(SC); [1970]1SCR780
..... assam & nagaland whereby nine petitions filed by the respondents under article 226 of the constitution were allowed and the assessment orders made under the provisions of the assam agricultural income-tax act, 1939, hereinafter called the 'act', were quashed.2. the facts may be first stated. d.c. choudhuri and s.c. dutt petitioners in four of the writ petitions owned the martycherra tea estate ..... refuse to register it or may cancel its registration if it is already registered.provided ...section 30 of the act which corresponds to section 34 of the income-tax act which deals with income escaping assessment may now be reproduced :-if for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year, or has been assessed at too low a rate or has .....
Tag this Judgment!Court : Kerala
Reported in : [1973]91ITR438(Ker)
..... 19(1)(f) of the constitution. i will have to consider these attacks here. 10. it is necessary to consider whether the amendment to the definition of ' agricultural income ' effected in the agricultural income-tax act, 1950, by act 12 of 1971 was competent, for, if it is not so, it is not necessary to consider any of the other contentions raised by way of challenge to ..... the state or subjected to any local rate from the scope of definition of agricultural income. as the agricultural income-tax act stands now, as amended by act 12 of 1971, the definition is in accordance with the definition in the income-tax act, 1961. but, counsel contends that there can be no amendment to the term ' agricultural income ' so as to depart from the definition of the term as contained in .....
Tag this Judgment!Court : Kerala
Reported in : (1991)100CTR(Ker)27; [1992]198ITR611(Ker)
..... . 3,66,649 was received and credited by the assessee-company as damages and compensation realised for the loss of agricultural income and the receipt was only agricultural which could not be brought to tax under the income-tax act. the assessee had offered the said income for agricultural income-tax assessment and the sum of rs. 3,66,649.29 was credited to the trading account of the company under ..... amount so received should have been held to be 'agricultural income' and not as 'income from other sources' taxable under the income-tax act.5. we will first deal with the plea based on the jurisdiction of the commissioner of income-tax to revise an assessment under section 263 of the income-tax act. section 263 of the act enables the commissioner of income-tax to examine the record of any proceeding under the .....
Tag this Judgment!Court : Kerala
Reported in : [1965]56ITR193(Ker)
..... . taxable under that act.we entertain no doubt that the agricultural income-tax officer is not ..... common ground that sixty per cent. of the income of the assessees is liable to be taxed as agricultural income under the agricultural income-tax act, 1950. the only question for determination is whether the agricultural income-tax officer functioning under that act is bound to calculate that sixty per cent. on the basis of the income as evaluated by the income-tax officer functioning under the indian income-tax act, 1922, for calculating the forty per cent .....
Tag this Judgment!Court : Kerala
Reported in : [1991]190ITR227(Ker)
..... for the decision of this court : 'whether, on the facts and in the circumstances of the case, the proceedings of the commissioner of agricultural income-tax, trivandrum, under section 34 of the agricultural income-tax act, by his order dated february 28, 1982, in respect of the assessment year 1969-70, after the lapse of about ten years, is ..... by limitation. 10. we should say that no question of bar of limitation arises in suo motu revision proceedings initiated under section 34 of the agricultural income-tax act. the act does not provide any time-limit within which the proceeding should be initiated. the power is vested in very wide terms. it is trite law that ..... jurisdiction. this aspect, as such, was not clearly adverted to in the revisional order. the revisional order proceeds to say that section 34 of the agricultural income-tax act had been invoked to set aside the mistake or irregularity committed by the assessing authority in not including the amount of rs. 26,188 relating to this .....
Tag this Judgment!Court : Kerala
Reported in : (2004)187CTR(Ker)79; [2004]265ITR385(Ker)
..... 8, 1998. the kerala agricultural income-tax act, 1950, was repealed and the kerala agricultural income-tax act, 1991, was enacted. it must be noted that there was no provision in the agricultural income-tax act, 1950, for registration of a charitable/religious institution. the relevant portion of section 4 of the agricultural income-tax act, 1950, reads as follows :'4. total agricultural income.--(1) subject to the provisions of this act, the total agricultural income of any previous year of ..... any person comprises all agricultural income derived from land .....
Tag this Judgment!Court : Chennai
Reported in : [1966]59ITR184(Mad)
..... has been done in this case. according to the learned counsel, under article 366(1) of the constitution, 'agricultural income' means agricultural income as defined for the purpose of the enactments relating to the indian income-tax act. the agricultural income-tax act has adopted the definition of 'agricultural income' given in the indian income-tax act. for applying this definition, there is a difficulty in the case of tea, which has little commercial value in ..... as that is concerned. under article 366(1) of the constitution, 'agricultural income' means agricultural income as defined for the purposes of the enactments relating to indian income-tax. section 2(2) of the indian income-tax act defines 'agricultural income'. this definition is incorporated in the corresponding definition in section 2 of the madras agricultural income-tax act. section 59 of the indian income-tax act empowers the central government to make rules to prescribe the manner .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]64ITR114(KAR); [1967]64ITR114(Karn); (1966)2MysLJ608
..... 1956, no assessment is possible under the mysore agricultural income-tax act, no assessment is possible under any mysore agricultural income-tax act, 1955, and for the period from november 1, 1956, to may 31, 1957, also no assessment under the mysore agricultural income-tax act, 1957 (3) where the assessment order passed by the agricultural income-tax officer, bangalore sub-division, in no. a. ..... to the first question is that the assessment in respect of the previous year ending on may 31, 1957, was not possible under the mysore agricultural income-tax act, 1955. the other part of the question, which concerns itself with the situation of the land, does not arise out of the order made ..... trading corporation v. state), where the assessment for the previous year ended may 31, 1957, is possible under the mysore agricultural income-tax act, 1955, inasmuch as the land from which the income was derive a was situated in the new state of mysore during the period from november 1, 1956, to may 31, .....
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