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Commissioner of Agricultural Income-tax Vs. George Varghese and Co.

Court : Kerala

Reported in : [1973]90ITR496(Ker)

..... of the commissioner under section 60(1) of the agricultural income-tax act, 1950 (hereinafter referred to as ' the act '). the question referred is worded thus :' whether, on the facts and in the circumstances of the case, the finding of the tribunal that the income derived by the assessee by slaughter-tapping of rubber trees is not agricultural income is correct '2. the year of assessment is 1965 ..... , [1948] 16 i.t.r. 325 (p.c.) whether the interest payable on arrears of rent in respect of land used for agricultural purposes is agricultural income within the definition of that phrase contained in section 2(1) of the indian income-tax act, 1922. though the decision is not very helpful for deciding the question before us, we consider that a passage from it is ..... , the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (6) of section 60 of the agricultural income-tax act, 1950.

The CochIn Malabar Estates and Industries Limited, CochIn Vs. Union of ...

Court : Kerala

..... of assessment on part of the income from centrifuged latex under the central income tax act by the tribunal, the assessee has suffered double assessment of same income both under the central act as well as under the kerala agricultural income tax act. since the assessment under the agricultural income tax act has become final and since there is demand of tax both under the central act and under the kerala agricultural income tax act, the assessee has filed writ ..... petition under article 226 of the constitution of india for avoiding double assessment of the same income both under the .....

K.T. Ahammed Kutty Haji and Bros. Vs. Agricultural Income-tax Officer ...

Court : Kerala

Reported in : [1979]117ITR209(Ker)

..... ) , hidayatullah j. (as he then was), speaking for the supreme court, has said: 'the agricultural income-tax officer who omits to bring to tax in the original assessment an item of income under the belief that it was exempt, is competent to assess that item under section 26 of the bihar agricultural income-tax act, 1938, even though that item was included in the return submitted by the assessee ..... in connection with the original assessment proceedings.'14. in narayana shenoi v. state of kerala , this court has said: 'the jurisdiction of an officer to make a reassessment under rule 33(1) of the travancore-cochin general sales tax rules, 1950, is not .....

T.A. George Vs. Agricultural Income-tax Officer and anr.

Court : Kerala

Reported in : [1985]153ITR721(Ker)

kader, j. 1. the scope and ambit of section 35 of the agricultural income-tax act, 1950 (act 22 of 1950), hereinafter referred to as 'the act', arise for determination in this o.p., filed by an agriculturist, challenging the legality and validity of a reassessment made under section 35 read with section 18(4) of the act. exhibit p-4 notice dated august 29, 1978, and ex ..... concerned in this case only with sub-section (1) of section 35 of the act which reads: '35. income escaping assessment.--(1) if for any reason the agricultural income chargeable to tax under this act has escaped assessment in any financial year or has been assessed at too low a rate, the agricultural income-tax officer may, at any time within five years of the end of that year .....

Sakthi Estates Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1990]185ITR601(Mad)

..... revision-petitions are filed. in this connection, learned counsel drew our attention to the relevant provisions of sections 5(e) and 5(k) of the tamil nadu agricultural income-tax act, 1955, as well as the decision of this court in puthutotam estates (1943) ltd. v. state of tamil nadu : [1984]148itr341(mad) . the scope ..... k) or under section 5(e) of the tamil nadu agricultural income-tax act, 1955. it was contended by the assessee, revision-petitioner herein, that section 5(k) of the act applies only to the amount borrowed and actually spent on the land from which agricultural income is derived, and any interest other than this would be governed ..... the outset, state that the interpretation placed by learned counsel, if pressed to its logical end, would mean that the agricultural income-tax officer had to find out whether each mature plant actually yielded any income during the relevant accounting year or was infested by pests, etc.,' according to learned counsel for the petitioner, the said .....

M. Chettyappan and ors. Vs. Commissioner of Agricultural Income-tax

Court : Chennai

Reported in : [1977]110ITR684(Mad)

..... to quash this order that this writ petition has been preferred.3. the learned counsel for the writ petitioner draws my attention to section 34 of the kerala agricultural income-tax act, 1950, and states that the power of revision of the commissioner is wide in its amplitude and he has also power to make such enquiry. he is ..... further enabled to pass such orders thereon as he thinks fit subject to the provisions of the kerala agricultural income-tax act, 1950. under the provisions of the act, viz., section 10(1)(e) any sum paid towards the insurance premium is exempt. having regard to these provisions, the rejection of the ..... v. state of tamil nadu : [1976]3scr856 .5. having regard to this relative context, let me refer to the relevant section. section 34 of the kerala agricultural income-tax act, 1950, reads as follows :'34. revision.--(1) the commissioner may, of his own motion or on application by an assessee, call for the record of any proceeding under .....

M. Janaki Amma Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Reported in : [1982]133ITR829(Ker)

..... tribunal (hereinafter called 'the tribunal') has referred to this court under section 60 of the agricultural income-tax act (for short 'the act') the following questions of law as arising out of its order dated 11th april, 1979, in agricultural income-tax appeal no. 46 of 1979 :'a. whether, on the facts and circumstances of the case, the tribunal was correct in holding ..... that an order under section 2(p) of the agrl. income-tax act, 1950, was not an appealable order ? b. whether, on the facts ..... or loss computed under section 18 or denying his liability to be assessed under this act or objecting to any order under any of the provisions of sections 19, 20, 21, 25, 29 and 41 made by the agricultural income-tax officer or to the cancellation by him of the registration of a firm or to the refusal .....

Mary Issac Vs. Inspecting Assistant Commissioner

Court : Kerala

Reported in : [1987]163ITR341(Ker)

..... conclusion in the aforesaid four decisions dissenting from the madras view, are more reasonable and should be accepted and in that view, section 17a(3) of the agricultural income-tax act is valid and legal. i see considerable force in the contention advanced by the revenue. for the reasons stated in the decision of the calcutta, andhra pradesh ..... returns is not paid on or before the said date, apenalty will be levied under section 17a(3) of the agricultural income-tax act.these original petitions are filed praying (a) to declare that section 17a(3) ofthe agricultural income-tax act as ultra vires and void ; (b) to quash exhibitsp-1 and p-2 and for other reliefs. since the ..... challenge in these original petitionscentre round section 17a of the agricultural income tax act, introduced by act17 of 1980, it will be useful to extract the same : '17a. self-assessment. -- (1) every person liable to furnish a return .....

Joseph Thomas Vs. Agricultural Income-tax Officer and ors.

Court : Kerala

Reported in : [1981]127ITR764(Ker)

..... included in the assessment order. the appellant filed ex. p-l2 application for rectification of the order of the tribunal under section 36 of the act, read with article 24 of the kerala agricultural income-tax appellate tribunal regulations, 1965. these provisions may conveniently be reproduced :'36. rectification of mistakes.--(1) the authority which passed an order on appeal ..... or revision may at any time within three years from the date of such order passed by him on appeal or in revision, and the agricultural income-tax officer may at any time within three years from the date of any assessment or refund order passed by him, of his own motion, rectify any mistake ..... against the judgment of a learned judge raises a somewhat ticklish question. the appellant's writ petition to quash exs. p-11 and p-13 orders of the agricultural income-tax appellate tribunal and to direct the tribunal to rehear the appeals, exs. p-6 to p-8, preferred to it by the appellant, was dismissed by the .....

Devika Mehra Vs. Ameeta Mehra

Court : Delhi

Reported in : 114(2004)DLT811; 2004(77)DRJ651

..... devika with the petition under section 34, which recorded the sole proprietary nature of green tree; (b) disclosure under section 40(a)2(b) of the income tax act as per the income tax return of usha stud and agricultural farm for the assessment year 2000-2001 signed by the parents of the parties which also record the sole proprietary nature of the gree tree; (c ..... was a sole proprietary concern.(b) that the disclosure under section 40(a)2(b) of the income-tax act as per the income-tax returns of the usha stud and agricultural farms for the assessment year 2000-2001 signed by the parents of the parties as well as income-tax returns of veena mehra, the mother for the year 2000-2001 signed by her which also showed .....